Departments incur differing levels of activity inputs or costs associated with those activities. This video proposes a method for assigning those costs to a particular department.

Property and Economic Prosperity

Process costing concerns assigning the cost of produciton of a product on a per unit basis to a specific period. There are multiple steps in the process and means of allocating costs.

What is pre-money valuation? What is post-money valuation? Pre-money valuation refers to the value of a company not including external funding or the latest round of funding. Post-money valuation includes outside financing or the latest...

Target Profit Analysis is a key assumption when conducting a Cost Volume Profit Analysis. This video explains the relevance of this assumption.

Return on Investment or ROI can be calculated using the sales margin divided by the asset turnover.

This video explains the concept of weighted average costing and how it is used in assigning the average cost of production to a product. The teacher highlights that this method is efficient when inventory is commoditized and all units...

What is the Value of Dividends Method of Business Valuation? This method relies on the idea that a stock is only worth what it will provide to investors in future dividends. If a business does not currently distribute dividends, the...

Calculating Interest when Recording Accounts Receivable

In cost accounting there is a specific process used for calculating the overhead rate. This video explains how to calculate the predetermined overhead rate in managerial accounting.

What is the Build Up Method of Business Valuation? In the "buildup method" valuation begins with the risk-free rate. The individual valuing the firm then makes the subjective determination of what percentage to add to the risk-free rate....

Break even analysis is a key assumption when conducting a Cost Volume Profit Analysis. This video explains the relevance of this assumption.

The Cost Volume Profit Analysis yields the number of units needed for an operation to break even. At break even, the operating income is zero.

What is the Excess Earnings Method of Business Valuation? The excess earnings method (also called the “formula” method) basically values a company in two pieces – the tangible value and the intangible (or “goodwill”) value. The tangible...

How do you divide the ownership interest of a startup among the founders? Harvard Business Review found that the percentage of founders who express unhappiness with their equity split increases 2.5x as their startups mature.

This video provides an overview of the discounting model of net present value and explains how to calculate the present value of future cash flows using the discount factor.

A sensitivity analysis as part of the cost volume profit analysis shows how profits vary with changes in cost or volume.

This Video Explains Integrative, Distributive, Compatible Negotiations

The activity-based costing process is best understood through a demonstration. This video provides an example or sample demonstration of activity-based costing.

This video provides an overview of activity-based costing and its application to cost of quality management, highlighting the challenges and potential solutions in allocating costs to specific activities.

Professor AJ Kooti provides a detailed example of the Weighted Average method of accounting for inventory sales.

Percent composition is the percent of total mass of one element in a compound. We can find the percent composition by using this formula: mass of element/total mass of compound times 100. In this video, we will cover what percent...

In this video, Allegra the Ant teaches us about the importance of cooperation and teamwork. Through a story about volleyball, we learn how a group of children came together to fix their worn-out court by organizing, seeking donations,...

The empirical formula tells us the lowest whole number ratio of elements in a compound. We can find the empirical formula using 4 easy steps. In this video we will cover those 4 steps and work through 2 practice problems to show you how...