Managerial Accounting Course

Managerial Accounting Course

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Answers - Introduction to Managerial Accounting

1.Managerial accounting is a branch of accounting that targets the internal operations and management of a company

2.Managerial accounting is fundamental to the internal stakeholders of a company who includes the management, leaders, employees, business owners and directors.
  Financial accounting involves the branch of accounting that involves the financial statements of a company and it targets the outside stakeholders of a company.

3.Planning, evaluating performance, and making decisions.

4. Financial accounting

5. All the companies are considered manufacturing companies.

6. Internal/company accountants

7(a). Product costs are costs that results from the manufacturing of products, the costs are capitalized and only realized when the goods are sold.
    Period costs are the expenses incurred during a given period of production and are expensed as incurred.

(b). Prime costs are costs related to direct labor and direct materials.
    Conversion costs are costs consisting of direct labor and overhead that are used to convert raw materials into finished goods.

8. Sunk costs are past costs that have been incurred and cannot be recovered.

9. Opportunity cost

10. Job order costing is a costing method that allocates costs to individual jobs or orders.
    Process costing is a costing method that allocates costs at various stages or departments in the production process.

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