Skip to main content
Edlintics
Get started

What you will work through.

The full curriculum, start to finish. Every lesson and assignment unlocks the moment you buy the course.

Unit 01

What is managerial accounting?

3 items
  • Definition
    1 min read Unlocks with purchase
  • Cost Classification: One Cost, Many Labels
    1 min read Unlocks with purchase
  • Exercises
    1 min read Unlocks with purchase
Unit 02

Management control concepts

5 items
  • Management control vs financial accounting
    1 min read Unlocks with purchase
  • The cost vocabulary — classifying any cost
    1 min read Unlocks with purchase
  • Contribution margin and the break-even point
    1 min read Unlocks with purchase
  • Target profit and the margin of safety
    1 min read Unlocks with purchase
  • Pricing — cost-plus and contribution-margin methods
    1 min read Unlocks with purchase
Unit 03

Traditional costing and ABC costing

6 items
  • Traditional costing
    1 min read Unlocks with purchase
  • Exercise: Traditional costing
    8 min read Unlocks with purchase
  • Activity Based Costing
    1 min read Unlocks with purchase
  • Exercise: ABC Costing
    10 min read Unlocks with purchase
  • Traditional costing vs ABC costing
    12 min read Unlocks with purchase
  • Exercises
    12 min read Unlocks with purchase
Unit 04

Responsibility Centers

4 items
  • Dividing the company — centralisation, decentralisation, responsibility centres
    1 min read Unlocks with purchase
  • The four centre types — cost, revenue, profit, investment
    1 min read Unlocks with purchase
  • Measuring an investment centre — ROI and residual income
    1 min read Unlocks with purchase
  • Controllability and the goal-congruence trap
    1 min read Unlocks with purchase
Unit 05

Transfer pricing

15 items
  • What is transfer pricing?
    1 min read Unlocks with purchase
  • Cost-based transfer pricing
    1 min read Unlocks with purchase
  • Exercises — cost-based transfer pricing
    1 min read Unlocks with purchase
  • Market-based and negotiated transfer pricing
    1 min read Unlocks with purchase
  • The sensible range — floor, ceiling, and full capacity
    1 min read Unlocks with purchase
  • Quantity and yield — when the divisions count different units
    1 min read Unlocks with purchase
  • Exercises — market-based and negotiated transfer pricing
    1 min read Unlocks with purchase
  • Manager incentives — bonuses, method preference, and the whole-company view
    1 min read Unlocks with purchase
  • Integrative exercise — centre type, price range, goal congruence
    1 min read Unlocks with purchase
  • Transfer pricing across borders — why tax changes the game
    1 min read Unlocks with purchase
  • Worked example — three methods, three countries
    1 min read Unlocks with purchase
  • Staged exercise — two countries, two methods
    1 min read Unlocks with purchase
  • Transfer price with currency exchange
    1 min read Unlocks with purchase
  • Import duty — three new rows in the buyer's column
    1 min read Unlocks with purchase
  • Choosing the price — minimising taxes and duties inside the allowed range
    1 min read Unlocks with purchase
Unit 06

Planning and budgeting

13 items
  • Why we budget, and the shape of the process
    1 min read Unlocks with purchase
  • The revenue budget and the production budget
    1 min read Unlocks with purchase
  • Exercises — revenue and production budgets
    1 min read Unlocks with purchase
  • The direct materials budgets — purchases and usage
    1 min read Unlocks with purchase
  • Exercises — materials purchases and usage
    1 min read Unlocks with purchase
  • The labour, overhead, and selling & administrative budgets
    1 min read Unlocks with purchase
  • Exercises — labour, overhead, and S&A budgets
    1 min read Unlocks with purchase
  • The budgeted income statement — COGM, FIFO inventories, COGS
    1 min read Unlocks with purchase
  • Exercise — the budgeted income statement
    1 min read Unlocks with purchase
  • The whole process — one solved example
    1 min read Unlocks with purchase
  • Exercises — the whole process, from a blank page
    1 min read Unlocks with purchase
  • The human side of budgeting
    1 min read Unlocks with purchase
  • The cash budget
    1 min read Unlocks with purchase
Unit 07

Review

1 item
  • Exam 1
    1 min read Unlocks with purchase

The same notes and practice problems that business students have used to build the foundational understanding.

Open the manual.

One purchase, €99. Yours for every exam season. Live session available as a bundle at checkout.

Buy course