{"id":24,"date":"2024-09-27T17:47:49","date_gmt":"2024-09-27T17:47:49","guid":{"rendered":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/chapter\/course-contents-at-a-glance\/"},"modified":"2024-10-03T19:25:03","modified_gmt":"2024-10-03T19:25:03","slug":"course-contents-at-a-glance","status":"publish","type":"chapter","link":"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/chapter\/course-contents-at-a-glance\/","title":{"raw":"Course Contents at a Glance","rendered":"Course Contents at a Glance"},"content":{"raw":"<img class=\"aligncenter wp-image-220\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/01212659\/binoculars2.png\" alt=\"an icon of a pair of binoculars\" width=\"250\" height=\"142\" \/>\r\n\r\nThe following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0<a href=\"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/\" target=\"_blank\" rel=\"noopener\">Table of Contents<\/a>.\r\n<h2>Module 1: Nature of Managerial Accounting<\/h2>\r\n<ul>\r\n \t<li>Managerial Accounting Defined<\/li>\r\n \t<li>Classifying Costs<\/li>\r\n \t<li>Manufacturing Costs<\/li>\r\n<\/ul>\r\n<h2>Module 2: Cost-Volume-Profit Analysis<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Cost-Volume-Profit Model<\/li>\r\n \t<li class=\"chapter standard\">Profitability Analysis<\/li>\r\n \t<li>Costing Methods<\/li>\r\n<\/ul>\r\n<h2>Module 3: Standard Cost Systems<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Standard Costs<\/li>\r\n \t<li class=\"chapter standard\">Direct Cost Variances<\/li>\r\n \t<li>Indirect Cost Variances<\/li>\r\n<\/ul>\r\n<h2>Module 4: Allocating Manufacturing Overhead<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Single-base System<\/li>\r\n \t<li class=\"chapter standard\">Multiple-base System<\/li>\r\n \t<li>Activity Based Costing<\/li>\r\n<\/ul>\r\n<h2>Module 5: Job Order Costing<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Job Order Costing<\/li>\r\n \t<li class=\"chapter standard\">Accumulating and Assigning Costs<\/li>\r\n \t<li>Month-end Reporting<\/li>\r\n<\/ul>\r\n<h2>Module 6: Process Costing<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Process Costing<\/li>\r\n \t<li class=\"chapter standard\">Accumulating and Assigning Costs<\/li>\r\n \t<li class=\"chapter standard\">Month-end Reporting<\/li>\r\n<\/ul>\r\n<h2>Module 7: Budgeting for Operations<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Budgeting<\/li>\r\n \t<li class=\"chapter standard\">Operating Budgets<\/li>\r\n \t<li>Financial Budgets<\/li>\r\n \t<li>Flexible Budgets<\/li>\r\n<\/ul>\r\n<h2>Module 8: Short-term Decision Making<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Relevant Information<\/li>\r\n \t<li class=\"chapter standard\">Pricing Decisions<\/li>\r\n \t<li>Product Mix<\/li>\r\n \t<li>Internal Pricing<\/li>\r\n<\/ul>\r\n<h2>Module 9: Capital Investment Analysis<\/h2>\r\n<ul>\r\n \t<li>Capital Budgeting Process<\/li>\r\n \t<li>Essential Elements of Capital Analysis<\/li>\r\n \t<li>Basic Capital Budgeting Tools<\/li>\r\n \t<li>Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n<h2>Module 10: Responsibility Accounting<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Decentralization<\/li>\r\n \t<li class=\"chapter standard\">Responsibility Centers<\/li>\r\n \t<li>Managing Performance<\/li>\r\n<\/ul>","rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-220\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/01212659\/binoculars2.png\" alt=\"an icon of a pair of binoculars\" width=\"250\" height=\"142\" \/><\/p>\n<p>The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0<a href=\"https:\/\/content.one.lumenlearning.com\/managerialaccounting\/\" target=\"_blank\" rel=\"noopener\">Table of Contents<\/a>.<\/p>\n<h2>Module 1: Nature of Managerial Accounting<\/h2>\n<ul>\n<li>Managerial Accounting Defined<\/li>\n<li>Classifying Costs<\/li>\n<li>Manufacturing Costs<\/li>\n<\/ul>\n<h2>Module 2: Cost-Volume-Profit Analysis<\/h2>\n<ul>\n<li class=\"chapter standard\">Cost-Volume-Profit Model<\/li>\n<li class=\"chapter standard\">Profitability Analysis<\/li>\n<li>Costing Methods<\/li>\n<\/ul>\n<h2>Module 3: Standard Cost Systems<\/h2>\n<ul>\n<li class=\"chapter standard\">Standard Costs<\/li>\n<li class=\"chapter standard\">Direct Cost Variances<\/li>\n<li>Indirect Cost Variances<\/li>\n<\/ul>\n<h2>Module 4: Allocating Manufacturing Overhead<\/h2>\n<ul>\n<li class=\"chapter standard\">Single-base System<\/li>\n<li class=\"chapter standard\">Multiple-base System<\/li>\n<li>Activity Based Costing<\/li>\n<\/ul>\n<h2>Module 5: Job Order Costing<\/h2>\n<ul>\n<li class=\"chapter standard\">Job Order Costing<\/li>\n<li class=\"chapter standard\">Accumulating and Assigning Costs<\/li>\n<li>Month-end Reporting<\/li>\n<\/ul>\n<h2>Module 6: Process Costing<\/h2>\n<ul>\n<li class=\"chapter standard\">Process Costing<\/li>\n<li class=\"chapter standard\">Accumulating and Assigning Costs<\/li>\n<li class=\"chapter standard\">Month-end Reporting<\/li>\n<\/ul>\n<h2>Module 7: Budgeting for Operations<\/h2>\n<ul>\n<li class=\"chapter standard\">Budgeting<\/li>\n<li class=\"chapter standard\">Operating Budgets<\/li>\n<li>Financial Budgets<\/li>\n<li>Flexible Budgets<\/li>\n<\/ul>\n<h2>Module 8: Short-term Decision Making<\/h2>\n<ul>\n<li class=\"chapter standard\">Relevant Information<\/li>\n<li class=\"chapter standard\">Pricing Decisions<\/li>\n<li>Product Mix<\/li>\n<li>Internal Pricing<\/li>\n<\/ul>\n<h2>Module 9: Capital Investment Analysis<\/h2>\n<ul>\n<li>Capital Budgeting Process<\/li>\n<li>Essential Elements of Capital Analysis<\/li>\n<li>Basic Capital Budgeting Tools<\/li>\n<li>Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n<h2>Module 10: Responsibility Accounting<\/h2>\n<ul>\n<li class=\"chapter standard\">Decentralization<\/li>\n<li class=\"chapter standard\">Responsibility Centers<\/li>\n<li>Managing Performance<\/li>\n<\/ul>\n","protected":false},"author":6,"menu_order":2,"template":"","meta":{"_candela_citation":"[{\"type\":\"cc\",\"description\":\"Binoculars Icon\",\"author\":\"Musmellow\",\"organization\":\"Noun Project\",\"url\":\"https:\/\/thenounproject.com\/term\/binoculars\/1234056\/\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"},{\"type\":\"original\",\"description\":\"Course Contents at a Glance\",\"author\":\"\",\"organization\":\"Lumen 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