F2.Management Accounting (MA) video lectures

F2. Management Accounting (MA)

To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

Introduction to Management Accounting

F2.Management Accounting (MA) video lecture list.

Sl No	Lecture name	Click below
1	Introduction to Management Accounting	Class 1.1
2	Management Activities	Class 1.2
3	Sources of Information	Class 1.3
4	Sampling	Class 1.4
5	Cost classifications	Class 1.5

Sl No	Lecture name	Click below
6	Fixed and variable costs	Class 1.6
7	Step costs and semi variance costs	Class 1.7
8	High low method	Class 1.8
9	Cost Behaviour	Class 1.9
10	Stock ordering process	Class 2.1
11	Stock costs	Class 2.2
12	Economic Order Quantity	Class 2.3
13	Bulk Discounts	Class 2.4
14	Stock Management	Class 2.5
15	Inventory Valuation Introduction	Class 2.6

Sl No	Lecture name	Click below
16	Inventory Valuation - FIFO	Class 2.7
17	Inventory Valuation - LIFO	Class 2.8
18	Inventory Valuation	Class 2.9
19	Labor costs introduction	Class 2.1
20	Labor costs - bonus payments	Class 2.11
21	Direct and indirect labor costs	Class 2.12
22	Labor ratios	Class 2.13
23	Absorption Costing - Introduction	Class 3.1
24	Absorption Costing - Allocation and Apportionment	Class 3.2
25	Absorption Costing – Reapportionment Part 1	Class 3.3

Sl No	Lecture name	Click below
26	Absorption Costing - Reapportionment Part 2	Class 3.4
27	Absorption Costing - Blanket Rates	Class 3.5
28	Absorption Costing - Departmental rates	Class 3.6
29	Absorption Costing - Underover absorption	Class 3.7
30	Cost bookkeeping	Class 4.1
31	Introduction to Marginal Costing	Class 5.1
32	Profit calculations	Class 5.2
33	Absorption and Marginal costing profits	Class 5.3
34	Job Costing - Introduction	Class 6.1
35	Job Costing - Job Accounts	Class 6.2

Sl No	Lecture name	Click below
36	Batch Costing	Class 6.3
37	Pricing	Class 6.4
38	Service Costing	Class 6.5
39	Alternative costing systems	Class 6.6
40	Process Costing - Introduction	Class 7.1
41	Process Costing - Normal Loss	Class 7.2
42	Process Costing - Abnormal Loss	Class 7.3
43	Process Costing - Abnormal Gain	Class 7.4
44	Process Costing - Linked Processes	Class 7.5
45	Process Costing - Closing Work in Progress	Class 7.6

Sl No	Lecture name	Click below
46	Process Costing - CWIP different stages of completion	Class 7.7
47	Process Costing - OWIP Average method	Class 7.8
48	Process Costing - Opening Work in Progress	Class 7.9
49	Process Costing - Joint and By-Products	Class 7.1
50	Process Costing - Further processing	Class 7.11
51	Budgets	Class 8.1
52	Budgets - Sales and Production Budgets	Class 8.2
53	Budgets - Materials Budgets	Class 8.3
54	Budgets - Labour budgets and inefficiencies	Class 8.4
55	Budgets - Flexible Budgets	Class 8.5

Sl No	Lecture name	Click below
56	Cash budgets	Class 8.6
57	Behavioral aspects of budgeting	Class 8.8
58	Regression Analysis	Class 9.1
59	Business spreadsheets	Class 9.3
60	Time Series Analysis - Introduction	Class 9.4
61	Time Series Analysis - Multiplicative model	Class 9.7
62	Time Series Analysis - Line of best fit	Class 9.8
63	Investment appraisal introduction	Class 10.1
64	Simple interest	Class 10.2
65	Compound interest	Class 10.3
66	Discounting	Class 10.4
67	Net present value	Class 10.5
68	Internal rate of return	Class 10.6
69	Annuities	Class 10.7
70	Perpetuities	Class 10.8

Sl No	Lecture name	Click below
71	Payback	Class 10.9
72	Nominal & effective interest rates	Class 10.1
73	Standard Costing	Class 11.1
74	Material variances	Class 11.2
75	Labor variances	Class 11.3
76	Variable overhead variances	Class 11.4
77	Fixed overhead variances	Class 11.5
78	Sales variances and marginal costing variances	Class 11.6
79	Operating Statements - Absorption Costing	Class 11.7
80	Operating Statements - Marginal Costing	Class 11.8

Sl No	Lecture name	Click below
81	Performance measurement introduction	Class 12.1
82	Balanced scorecard	Class 12.2
83	CSFs and KPIs	Class 12.3
84	Value for money	Class 12.4
85	Return on capital employed	Class 12.5
86	Liquidity	Class 12.6
87	Gearing	Class 12.7
88	Return on investment	Class 12.8
89	Residual income	Class 12.9
90	Cost reduction and value enhancement	Class 12.1

Sl No	Lecture name	Click below
91	Service industries and NPOs	Class 12.11
92	Benchmarking	Class 12.12
93	Presenting information	Class 12.13

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