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ACCA（深造播放器）
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F2
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F2【Dora25-26】
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Summary and practice
讲义
01-Introduction 606.sz
02-Financial accounting .sz
03-Management and cost accounting .sz
04-Information .sz
05-Sources of data .sz
06-Types of data .sz
07-新增：Big data .sz
08-Written reports .sz
09-Production or non-production .sz
10-Direct and indirect costs .sz
100-Part C. Cost Accounting Techniques .sz
101-Part D. Budgeting .sz
102-Part E. Standard costing .sz
103-Part F. Performance measurement .sz
104-Part 1 .sz
105-Part 2 .sz
11-Functional costs .sz
12-Assumption about cost behaviour .sz
13-Cost code, cost units and cost objects .sz
14-Responsibility centers .sz
15-Sampling .sz
16-Correlation .sz
17-Linear regression analysis .sz
18-Time series .sz
19-Index .sz
20-Grouped data and ungrouped data .sz
21-Averages .sz
22-Dispersion .sz
23-Normal distribution .sz
24-Inventory control .sz
25-The storage of raw materials .sz
26-Inventory control level (1) .sz
27-Inventory control level (2) .sz
28-Inventory valuation (1) .sz
29-Inventory valuation (2) .sz
30-Accounting for materials costs (1) .sz
31-Accounting for materials costs (2) .sz
32-Measuring labour activity .sz
33-Remuneration methods .sz
34-Recording labour costs& labour turnover .sz
35-Accounting for labour costs .sz
37-Introduction of absorption costing .sz
38-Overhead apportionment .sz
39-Overhead absorption .sz
40-Over and under absorption of overheads .sz
41-Ledger entries relation to overheads .sz
42-Marginal costing .sz
43-Calculation of profit .sz
44-Reconciling profit, Marginal costing vs absorption costing .sz
45-Job costing .sz
46-Batch & service costing .sz
47-The basics of process costing .sz
48-Losses in process costing .sz
49-Losses with scrap value .sz
50-Losses with a disposal cost .sz
51-Valuing closing WIP .sz
52-Valuing opening WIP FIFO method .sz
53-Valuing opening WIPweighted average cost method .sz
54-Joint products and by-products .sz
55-Dealing with common costs .sz
56-Activity based costing .sz
57-Total quality management.mp4
58-Life cycle costing .sz
59-Target costing .sz
60-Budgeting planning and control system .sz
61-Controllable cost .sz
62-Fixed and flexible budgets .sz
63-Spreadsheets .sz
64-Budget preparation process .sz
65-Functional budgets .sz
66-Cash budget(1) .sz
67-Cash budget(2) .sz
68-Behavioural implication of budgeting .sz
69-Capital and revenue expenditure .sz
70-Time value of money .sz
71-Method of project appraisal .sz
72-NPV .sz
73-Payback period& Discounted payback period .sz
74-Internal rate of return(IRR) .sz
75-Relevent cost and non-relevent cost .sz
76-Introduction to standard costing.mp4
77-Flexed budget and variances.mp4
78-Direct material cost variances .sz
79-Direct labour cost variances .sz
80-Variable production overhead variances .sz
81-Fixed production overhead variances .sz
82-Significance of cost variances .sz
83-Sales variances & Operating statement .sz
84-Variance in a standard MC system .sz
85-Deriving actual data from standard details and variances .sz
86-Target setting .sz
87-Performance measures .sz
88-Performance measures-liquidity .sz
89-Performance measures-efficiency ratio .sz
90-Performance measures-gearing .sz
91-3E .sz
92-The balanced scorecard .sz
93-For manufacturing, for Contract and process costing and for Services .sz
94-Management performance measures .sz
95-Benchmarking .sz
96-Cost reduction .sz
97-Value analysis .sz
98-Part A. Nature, Source and Purpose of Management Information .sz
99-Part B. Data analysis and statistical techniques .sz
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