### Capital Investment Models - Internal Rate of Return

Calculating internal rate of return with examples using present value of annuity tables, Excel, and trial and error method with straight-line interpolation. ...

### Capital Investment Models - Net Present Value

Net present value calculations using present value of lump tables and present value of annuity tables PV NPV Lump sum Annuity

### Capital Investment Models - Accounting Rate of Return

Accounting rate of return or Accrual accounting rate of return Alternative method for calculating ARR or AARR Examples of using accounting rate of return

### Capital Investment Models - Payback Period

Payback period calculations Equal net cash inflows Unequal net cash inflows

### Variable versus Absorption Costing

Variable costing versus absorption costing Variable costing income statement Absorption costing income statement Examples

### Inventory Capacity & Capacity Analysis

Example Variable Costing versus Absorption Costing Income statements where there is a difference in budgeted and actual production level Production Volume Va...

### Standard Costing - DM & DL

Introduction of standard costing variance calculations for Direct Materials and Direct labor Direct material variances example Standard Costing Direct labor ...

### Standard Costing - DM & DL Variance Calculation Examples and Journal Entries

Standard costing Direct Materials and Direct Labor variance calculations and journal entries Price Variance Rate Variance Efficiency Variance Quantity Varian...

### Standard Costing - Variable Overhead Variances

Calculation of variable overhead variances and an example. Variable overhead spending variance Variable overhead efficiency variance Variable overhead flexib...

### Standard Costing - Fixed Overhead Variances

Calculations of fixed overhead variances with and example. Fixed overhead spending variance Fixed overhead production volume variance Fixed overhead flexible...

### Standard Costing - Total Overhead Variances

Calculations of total overhead and introduction to a four peg overhead variance system. Variable overhead variances Fixed overhead variances

### Standard Costing - Overhead Variance Calculations and Journal Entries

Example calculations for overhead variances Example journalizing Overhead variances using two overhead accounts for both variable and fixed as well as using ...

### Standard Costing: Overhead Variance Analysis Example (batch-level) - Cost Accounting video

Standard costing, a managerial/cost accounting topic, deals with the comparison of actual results and that of budgeted results. Accountants compute, interpre...