Calculating internal rate of return with examples using present value of annuity tables, Excel, and trial and error method with straight-line interpolation.P...

Net present value calculations using present value of lump tables and present value of annuity tablesPVNPVLump sumAnnuity

Accounting rate of return or Accrual accounting rate of returnAlternative method for calculating ARR or AARRExamples of using accounting rate of return

Payback period calculationsEqual net cash inflowsUnequal net cash inflows

Variable costing versus absorption costingVariable costing income statementAbsorption costing income statementExamples

Example Variable Costing versus Absorption Costing Income statements where there is a difference in budgeted and actual production level Production Volume Va...

Introduction of standard costing variance calculations for Direct Materials and Direct laborDirect material variances exampleStandard CostingDirect labor var...

Standard costingDirect Materials and Direct Labor variance calculations and journal entriesPrice VarianceRate VarianceEfficiency VarianceQuantity VarianceFle...

Calculation of variable overhead variances and an example.Variable overhead spending varianceVariable overhead efficiency varianceVariable overhead flexible ...

Calculations of fixed overhead variances with and example.Fixed overhead spending varianceFixed overhead production volume varianceFixed overhead flexible bu...

Calculations of total overhead and introduction to a four peg overhead variance system. Variable overhead variances Fixed overhead variances

Example calculations for overhead variancesExample journalizing Overhead variances using two overhead accounts for both variable and fixed as well as using o...

Standard costing, a managerial/cost accounting topic, deals with the comparison of actual results and that of budgeted results. Accountants compute, interpre...