Management accounting lecture-tutorial Feb 21 2018
Management accounting lecture-toturial Feb 21:
session agenda
1. Tutorial 6:30-7:00pm:
Review of lecture 14 notes on variance analysis, e.g. variable overhead spending and efficiency variances; on efficiency variance formula; fixed overhead volume variance/ self-study/ or review videos on cost of quality/ period cost/ inventoriable cost vs period cost; a slide on inventoriable cost; 2 slide on period cost (a); (b); a slide on cost of quality.
2. Lecture:7:00-7:30pm
Review of lecture 14 note on variance analysis/ self-study; or review videos on contribution margin ratio/ contribution margin; also refer to the slide on contribution margin ratio.
3. 7:30pm - 9:30pm (2-hour test)
Mid-term test
4. 9:30pm to 10:00pm
Video study on standard costing variance types/ material variances (causes) / labour rate variance/ labour efficiency variance.
session agenda
1. Tutorial 6:30-7:00pm:
Review of lecture 14 notes on variance analysis, e.g. variable overhead spending and efficiency variances; on efficiency variance formula; fixed overhead volume variance/ self-study/ or review videos on cost of quality/ period cost/ inventoriable cost vs period cost; a slide on inventoriable cost; 2 slide on period cost (a); (b); a slide on cost of quality.
2. Lecture:7:00-7:30pm
Review of lecture 14 note on variance analysis/ self-study; or review videos on contribution margin ratio/ contribution margin; also refer to the slide on contribution margin ratio.
3. 7:30pm - 9:30pm (2-hour test)
Mid-term test
4. 9:30pm to 10:00pm
Video study on standard costing variance types/ material variances (causes) / labour rate variance/ labour efficiency variance.
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