THE COSTS
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     Financial Information
            - Definition
               - Who are the clients (users) of the financial information?
               - Needs of the clients (users) of the financial information

     Accounting Systems
            - Financial Accounting
               - Cost Accounting
               - Cost Accounting and the Generally Accepted Accounting Principles (GAAP)
               - Clients (users) of the Cost Accounting
               - Cost Accounting and Ethics

      Costs
            - Introduction to Cost Accounting
               - Definition
               - Difference between cost and expense
                       - Outlay costs
                       - Opportunity costs
               - Use of costs
               - Classification of costs
                       - According to the cost of production (cost of production elements)
                               - Raw material
                               - Direct Labor
                               - Overhead
                       - According to the activity volume
                               - Fixed
                               - Variable
                       - Different costs for different purposes
                               - Pricing
                       - Valuation of inventories
                               - Valuation methods (cost of sales)
                                        - Specific identification
                                        - FIFO (First-in, First-out)
                                        - LIFO (Las-in, first-out)
                                        - Weighted average
                       - Cost of sales
                       - Cash flow budget and purchases budget
                                        - Performance evaluation
            - Costs behavior 
                       - Variable costs
                       - Fixed costs
                       - Mixed costs
            - Cost accounting systems
                       - Job order cost system
                              - Actual costing vs normal costing
                       - Process cost system
            - Standard costs and variance analysis
                       - Direct costs
                              - Raw material variance
                              - Direct labor variance
                       - Indirect costs
            - Cost-Volume-Profit analysis
                       - Contribution margin
                              - Contribution margin precentage
                              - Contribution margin per unit
                       - Break-even point
                       - Target profit
            - Budgeting
                       - Direction, planning and control of budget
                       - Budget systems
                              - Static budget
                              - Flexible budget
                       - Master budget
                              - Income statement budget
                                     - Sales budget
                                     - Production budget
                                     - Raw material budget
                                     - Direct labor budget
                                     - Overhead budget
                                     - Cost of sales budget
                                     - Selling and administrative expense budget
                                     - Budgeted income statement
                              - Balance sheet budget
                                     - Cash budget
                                     - Capital expenditures budget
                                     - Budgeted balance sheet
            - Activity Based Costing (ABC)
            - Transfer prices
                       - Determining the optimal transfer price
                       - Transfer price in a prefect intermediate market
                       - Transfer price with no intermediate market

     Financial Accounting
          - The Accounting Profession and Professional Ethics
             - The Accounting Equation:  Assets = Liabilities + Owners Equity
             - Financial Statements
                        - Balance Sheet
                        - Income Statement
                        - Statement of Retained Earnings
                        - Statement of Cash Flows
             - Accounts, Debits & Credits
             - The Journal
             - The General Ledger
             - The Trial Balance
             - "T" Accounts
             - Income measurement
                         - The periodicity assumption and its accounting implications
                         - Revenue recognition
                         - Expense recognition
                         - Adjustments and related entries
             - Financial Statement Reporting
                         - Financial statement preparation
                         - Accounting cycle and closing process
                         - "Optional" reversing entries
                         - Classified balance sheets
                         - Business liquidity. Current and Quick Ratio
             - Cash and highly liquid investments
                         - Composition of cash
                         - How is cash presented in the balance sheet
                         - Cash management/control
                         - Bank accounts reconciliation
                         - Petty cash
                         - Highly liquid investments
             - Accounts Receivable
                         - Costs and benefits of selling on credit
                         - Uncollectible receivables
                         - Notes Receivable
             - Inventory
                         - Inventory components
                         - Inventory Turnover Ratio
                         - The perpetual inventory system
             - Long-Term Investments
                         - "Available for sale" securities
                         - Securities that are to be "held to maturity"
                         - The Equity Method of Accounting
             - Property, Plant & Equipment
                         - Items of property, plant & equipment
                         - Equipment leases
                         - Service life and depreciation
                         - Depreciation methods
                                     - Straight line depreciation
                                     - Units of output depreciation
                                     - Double-declining balance depreciation
                                     - Sum of the years digits
             - Current Liabilities and Employer Obligations
                         - Nature and recording
                         - Notes payable
                         - Contingent liabilities
                         - Accounting for payroll and payroll related taxes
                         - Employee compensation
             - Long-Term Obligations
                         - Long-term notes
                         - Bonds
                         - Bonds payable, whether issued at par, at premium or discount.
             - Equity
                         - Corporate form of organization
                         - Common and preferred stock
                         - Treasury stock
                         - Stock splits and stock dividends
                         - Statement of stockholders' equity
             - Earnings per share, price earning ratios, book value per share, and dividend rates
             - Financial statement analysis
             - Cash flow
                         - Categories of business activity
                         - Non-cash investing financing activities.



             

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