Topic 01 – Introduction to Cost and Variance Measures
Text Book Reading (M9.C1.T01)
Topic 02 – Management by Exception
Review Question
Topic 03 – Sources of Standards
Lecture Videos -Standard Costs & Standard Costing System
Text Book Reading (M9.C1.T03)
Topic 04– “Levels” in Variance Analysis
Text Book Reading (M9.C1.T04)
Review Questions
Topic 05 – Direct Materials Variances
Text Book Reading (M9.C1.T05)
Topic 06 – Direct Materials Price Variance
Mock Exam
Topic 07 - Direct Materials Quantity Variance
Topic 08 - Direct Material Mix Variance
Topic 09 - Direct Material Yield Variance
Topic 10 - Direct Labor Variance
Topic 11 - Direct Labor Rate Variance
Topic 12 - Direct Labor Efficiency Variance
Topic 13 - Direct Labour Mix Variance
Topic 14 -Direct Labour Yield Variance
Topic 15 -Mix and Yield Variances Comparison
Additional Lecture Videos – Factory Overhead Expenses
Topic 16 - Total Variable Overhead Variance
Text Book Reading (M9.C1.T16)
Topic 17 - Variable Overhead Spending Variance
Topic 18 - Variable Overhead Efficiency Variance
Topic 19 - Total Fixed Overhead Variance
Text Book Reading (M9.C1.T19)
Topic 20 - Fixed Overhead Spending Variance(flexible budget)
Topic 21 - Fixed Overhead Volume Variance
Topic 22 - Variance Performance Report
Topic 23 - Flexible Budget Variance
Topic 24 - Sales Price Variance
Topic 25 - Sales Volume Variance
Topic 26 - Market Variances
Topic 27 -Sales Mix Variances (Variances for a Multiple Product Firms)
Topic 28 -Accounting of Variances – Comprehensive Case Study
Topic 29 -Relation Between Variances
Topic 30 - Treatment of Variance Amounts
Additional Lecture Videos – 3-Way & 2-Way Analysis of Overhead