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\author{JacksonStewart23}
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  /Subject (Accounting Exam 1 Cheat Sheet)
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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Accounting Exam 1 Cheat Sheet}}}} \\
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  \vspace{-2pt}JacksonStewart23 \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Not Yet Published.\\
   Updated 3rd February, 2025.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
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\begin{multicols*}{4}

\begin{tabularx}{3.833cm}{X}
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 1: Cost Management Basics}}  \tn
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\mymulticolumn{1}{x{3.833cm}}{Accounting Systems: \{\{nl\}\} Financial Accounting: External reports, follows SEC/FASB rules.  \{\{nl\}\} Cost Management Accounting: Internal reports, focuses on planning, control, and decision-making. \{\{nl\}\} Key Concepts:  Value Chain: Design, development, production, marketing, and post-sales services. \{\{nl\}\} Cost Drivers: Factors that cause costs to change. \{\{nl\}\} ERP: Integrated system providing real-time data. \{\{nl\}\} Lean Manufacturing: Reducing waste while respecting people. \{\{nl\}\} Total Quality Management (TQM): Continuous pursuit of zero defects. \{\{nl\}\} IMA Ethical Standards: Competence, Integrity, Confidentiality, Credibility.} \tn 
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\mymulticolumn{3}{x{3.833cm}}{\bf\textcolor{white}{Financial Statement Overview}}  \tn
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Income Statement \seqsplit{(Manufacturing} Firm):  \{\{nl\}\} \{\{nl\}\} Sales \{\{nl\}\}\{\{nl\}\} - Cost of Goods Sold (COGS): \{\{nl\}\} Beginning Finished Goods Inventory  \{\{nl\}\} + Cost of Goods Manufactured \{\{nl\}\} - Ending Finished Goods Inventory \{\{nl\}\}\{\{nl\}\} = Gross Margin \{\{nl\}\} − Selling \& \seqsplit{Administrative} Expenses \{\{nl\}\} = Net Operating Income & Balance Sheet: \{\{nl\}\} Assets: \{\{nl\}\} Cash \{\{nl\}\} Accounts Receivable \{\{nl\}\} Inventory (Raw Materials, WIP, Finished Goods) \{\{nl\}\} Property, Plant, and Equipment \{\{nl\}\} \{\{nl\}\} Liabilities: \{\{nl\}\} Accounts Payable \{\{nl\}\} Salaries Payable \{\{nl\}\} Long-term Debt \{\{nl\}\} \{\{nl\}\} Equity: \{\{nl\}\} Common Stock \{\{nl\}\} Retained Earnings & Supporting Schedule for COGM: \{\{nl\}\}\{\{nl\}\} Direct Materials Used: \{\{nl\}\} Beginning Raw Materials Inventory \{\{nl\}\}  + Purchases of Raw Materials \{\{nl\}\} = Raw Materials Available \{\{nl\}\} − Ending Raw Materials Inventory \{\{nl\}\} = Direct Materials Used \{\{nl\}\}\{\{nl\}\} Total \seqsplit{Manufacturing} Costs: \{\{nl\}\} Direct Materials Used\{\{nl\}\} + Direct Labor\{\{nl\}\} + Overhead \{\{nl\}\}\{\{nl\}\} COGM: \{\{nl\}\} Total \seqsplit{Manufacturing} Costs \{\{nl\}\}+ Beginning WIP \{\{nl\}\}− Ending WIP \tn 
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 2: Cost Concepts and Calculations}}  \tn
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\mymulticolumn{1}{x{3.833cm}}{Cost Classifications: \{\{nl\}\} Direct Costs: Directly traceable (e.g., direct materials, direct labor). \{\{nl\}\} Indirect Costs: Not directly traceable (e.g., overhead). \{\{nl\}\} Product Costs: Direct materials, direct labor, and overhead. \{\{nl\}\} Period Costs: Administrative and selling expenses. \{\{nl\}\} Prime Costs: Direct materials + Direct labor. \{\{nl\}\} Conversion Costs: Direct labor + Overhead. \{\{nl\}\} Key Formulas: \{\{nl\}\} Cost of Goods Manufactured (COGM):  COGM = Direct Materials + Direct Labor + Overhead + Beginning WIP - Ending WIP. \{\{nl\}\} Cost of Goods Sold (COGS):  COGS = Beginning Finished Goods + COGM - Ending Finished Goods. \{\{nl\}\} Direct Materials Used:  Beginning Raw Materials + Purchases - Ending Raw Materials. \{\{nl\}\} Applied Overhead:  Applied Overhead = Predetermined Rate × Actual Usage of Allocation Base. \{\{nl\}\} High-Low Method:  Variable Cost per Unit = (Cost at High Point - Cost at Low Point) / (Activity High - Activity Low). \{\{nl\}\} Fixed Cost = Total Cost at High (or Low) Point - (Variable Cost per Unit × Activity at that Point).} \tn 
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\mymulticolumn{1}{x{3.833cm}}{\bf\textcolor{white}{Chapter 3: Cost Behavior and Forecasting}}  \tn
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\mymulticolumn{1}{x{3.833cm}}{Cost Behavior: \{\{nl\}\} Fixed Costs: Do not change with output within the relevant range. \{\{nl\}\} Variable Costs: Change in total with output. \{\{nl\}\} Mixed Costs: Contain both fixed and variable components. \{\{nl\}\} Key Methods: \{\{nl\}\} High-Low Method:  Variable Cost per Unit = (Cost at High Point - Cost at Low Point) / (Activity High - Activity Low). \{\{nl\}\} Fixed Cost = Total Cost at High (or Low) Point - (Variable Cost per Unit × Activity at that Point). \{\{nl\}\} Scatterplot \& Regression Analysis:  Visualize and statistically analyze cost data. \{\{nl\}\} Resource Types: \{\{nl\}\} Committed Resources: Acquired in advance, may result in unused capacity. \{\{nl\}\} Flexible Resources: Supplied as needed without unused capacity.} \tn 
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\mymulticolumn{1}{x{3.833cm}}{Job Costing: \{\{nl\}\} Tracks costs for custom products. \{\{nl\}\} Components: Actual direct materials, direct labor, and applied overhead. \{\{nl\}\} Overhead Allocation: \{\{nl\}\} Predetermined Overhead Rate:  Estimated Overhead / Estimated Allocation Base. \{\{nl\}\} Applied Overhead:  Rate × Actual Base Usage. \{\{nl\}\} Flow of Costs:  Raw Materials → Work in Process (WIP) → Finished Goods → COGS. \{\{nl\}\} Journal Entries: \{\{nl\}\} Direct Materials: Debit WIP, Credit Raw Materials. \{\{nl\}\} Direct Labor: Debit WIP, Credit Salaries Payable. \{\{nl\}\} Overhead Application: Debit WIP, Credit Manufacturing Overhead. \{\{nl\}\} Goods Completed: Debit Finished Goods, Credit WIP. \{\{nl\}\} Goods Sold: Debit COGS, Credit Finished Goods. \{\{nl\}\} Over/Underapplied Overhead:  Underapplied: Actual \textgreater{} Applied (debit balance). \{\{nl\}\} Overapplied: Applied \textgreater{} Actual (credit balance).} \tn 
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% That's all folks
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