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Cost Terms and Concepts in Cost & Management Accounting Part 1, Accounting Step-by-Step, Mike Werner

Cost Terms and Concepts in Cost & Management Accounting Part 1 An understanding of cost terms and concepts and how costs are classified is necessary to understand or prepare management accounting schedules, reports and information. This video is Part 1 of 2. It introduces viewers to various costs and cost classifications including direct (traceable) cost, indirect (common) cost, cost behavior, fixed cost, variable cost, product cost, period cost, merchandise inventory, selling expense, administrative expense, the cost of goods sold schedule, and the income statement for merchandisers. The next video, Part 2 introduces viewers to manufacturing product costs, direct material, direct labor, various aspects of manufacturing overhead, prime cost, conversion cost, cost drivers, raw material inventory, work-in-process inventory, finished goods inventory, the cost of goods manufactured schedule, the cost of goods sold schedule and the income statement. Accounting Step-by-Step By Mike Werner