Anvari.Net Accounting

YEAR

2011

VOLUME

FOUR

Decision support

Management and leadership consulting Cost benefit analysis

performance metric

Science of Resource Informed Decisions

Info@Anvari.Net

Subject:

Cost Accounting

This course discusses the importance of theory-building explanation and prediction of the usefulness of accounting information in economic decision making for financial information users. Topics include the history of accounting, philosophy of accounting theory, normative accounting theory, and positive accounting theory. The objective of this course is to provide knowledge to students in order to understand contemporary accounting theory.

	Cost Accounting
1	Accountant’s Role in the Organization
2	Introduction to Cost Terms and Purposes
3	Cost-Volume-Profit Analysis
4	Job Costing
5	Activity-Based Costing
6	Master Budgeting
7	Flexible Budgets, Direct-Cost Variances
8	Flexible Budgets, Overhead Cost Variances
9	Inventory Costing and Capacity Analysis
10	Determining How Costs Behave
11	Decision Making and Relevant Information
12	Pricing Decisions and Cost Management
13	Strategy, Balanced Scorecard
14	Cost Allocation, Customer Profitability Analysis
15	Allocation of Support Department Costs
16	Cost Allocation: Joint Products and Byproducts
17	Process Costing
18	Spoilage, Rework, and Scrap
19	Quality, Time, and the Theory of Constraints
20	Inventory Management, Just-in-Time
21	Capital Budgeting and Cost Analysis
22	Management-Control Systems, Transfer Pricing
23	Performance Measurement, Compensation

	Financial Statements
1	Financial Statements An Overview
2	The Balance Sheet
3	Income Statement and Equity
4	Statement of Cash Flows
5	Earnings and Financial Reporting
6	Analysis of Financial Statements

1	Business Combinations
2	Stock Investments
3	Consolidated Financial Statements
4	Consolidation Techniques and Procedures
5	Intercompany Profit Transactions
6	Profit Transactions – Plant Assets
7	Intercompany Profits on Bonds
8	Changes in Ownership Interests
9	Indirect and Mutual Holdings
10	Preferred Stock, EPS, and Taxes
11	Push-Down Accounting, Joint Ventures
12	Derivative & Foreign Currency Transactions
13	Foreign Currency Financial Statements
14	Segment and Interim Reporting
15	Partnerships – Formation, Operations
16	Partnership Liquidation
17	Corporate Liquidations & Reorganizations
18	Accounting for State & Local Government
19	Governmental Funds
20	Proprietary and Fiduciary Funds
21	Not-for-Profit Organizations Accounting
22	Estates and Trusts

Advanced Accounting

	Management Accounting
1	Organization and Accounting
2	Measuring and Analyzing Activity Costs
3	Measuring and Analyzing Product Costs
4	Managing Activities
5	Short Term Decisions and Constraints
6	Managing Organization
7	Decentralized Organizations
8	Cost Allocation

Accounting Theory

	Financial Accounting Theory
1	Financial Accounting Theory
2	Accounting Under Ideal Conditions
3	Approach to Financial Reporting
4	Efficient Securities Markets
5	Information Approach to Decision
6	Measurement Approach to Decision
7	Measurement Applications
8	Economic Consequences, Accounting Theory