Tutorvo
Menu
Courses Guides Pricing Log in Sign up
Accounting Intermediate

Managerial & Cost Accounting

Cost behaviour, CVP, job, process and activity-based costing, relevant-cost decisions and variances, practised in graded labs, not quizzes.

8 lessons 8 labs 2 h Certificate

  • One-time payment
  • 14-day money-back guarantee
  • Secure checkout with Stripe

What you'll build

What you will be able to do

Each lab ends with a concrete result that you build yourself and the checker confirms, cell by cell.

  • Split a mixed cost into its fixed and variable parts with the high-low method and use it to predict next month.
  • Build a contribution-margin income statement, find the CM ratio and operating leverage, and test a price cut.
  • Find the break-even point in units and dollars, the margin of safety and the volume needed for an after-tax profit target.
  • Apply overhead with a predetermined rate, cost three jobs and find the under- or overapplied overhead at year-end.
  • Compute equivalent units, cost per equivalent unit and split the month's costs between finished output and ending work in process.
  • Allocate overhead with one plant-wide rate and with activity rates, and see which product was mis-costed.
  • Decide whether to buy a component and whether to accept a discounted order, using only the costs that change.
  • Split the material and labour cost overruns into price and usage effects.

About this course

Managers need cost numbers that support decisions, not just financial statements. This course builds them. You separate fixed and variable costs with the high-low method and use contribution margin for cost-volume-profit analysis, including break-even, margin of safety and target profit. Costing labs apply overhead in a job-order system, calculate equivalent units in process costing and compare activity-based with traditional costing. You then isolate relevant costs for make-or-buy and special order decisions, and analyse standard costing variances for price, quantity, rate and efficiency. Suited to accounting and business students, management accountants and managers in production companies.

Curriculum

Course content

8 lessons · 8 labs · 2 h · final exam

  1. Cost Behaviour and the High-Low MethodLab14 min8 checked tasks
    Unlocked when you buy the course
  2. Contribution Margin and CVP AnalysisLab14 min4 checked tasks
    Unlocked when you buy the course
  3. Break-Even, Margin of Safety and Target ProfitLab14 min4 checked tasks
    Unlocked when you buy the course
  4. Job-Order Costing and Overhead ApplicationLab15 min4 checked tasks
    Unlocked when you buy the course
  5. Process Costing: Equivalent Units (Weighted Average)Lab16 min4 checked tasks
    Unlocked when you buy the course
  6. Activity-Based Costing vs Traditional CostingLab16 min5 checked tasks
    Unlocked when you buy the course
  7. Relevant Costs: Make-or-Buy and Special OrdersLab16 min4 checked tasks
    Unlocked when you buy the course
  8. Standard Costing: Price, Quantity, Rate and Efficiency VariancesLab16 min6 checked tasks
    Unlocked when you buy the course
  9. Final exam12 questions, 75% to pass, unlimited retries.

Certificate

Finish with a certificate you can verify

Complete every lesson and pass the final exam to receive a certificate of completion for this course, with a unique credential ID and a public verification page.

  • Names the course, your score and the date of issue
  • A verification link for your CV or LinkedIn profile
  • 12 questions, 75% to pass, unlimited retries.

A Tutorvo certificate confirms that you completed a course. It is not an official or professional qualification.

Illustration. Your certificate shows your own name, course and credential ID.

Before you buy

Questions about this course

Is this a subscription?

No. You pay $9.99 once for this course. There is no subscription and nothing renews automatically. Prices are in US dollars; taxes may be added where required.

What exactly do I get?

All lessons and labs of this course, the final exam and the certificate, including later updates to the course, for as long as Tutorvo offers it. Access is personal and tied to your account.

Can I get a refund?

Yes. If you are not satisfied, email hello@tutorvo.com within 14 days of buying and we refund the course in full via Stripe. The guarantee does not apply once a certificate for the course has been issued to you, or where there are signs of abuse.

When can I start?

Right after payment. Access starts immediately at your request; for consumers in the EU/EEA the statutory right of withdrawal therefore ends once access has begun, while our 14-day money-back guarantee applies regardless.

Do I need Excel or other software?

No. The labs run in a spreadsheet inside your browser on a laptop, tablet or phone. Function names and syntax follow Excel.

Is the certificate an official qualification?

No. It confirms that you completed all lessons of the course and passed its final exam. It is not an official, state-recognised or professional qualification. The name is taken from your profile when the certificate is issued.

Full details are in our Terms · hello@tutorvo.com

Browse all Accounting courses →
$9.99one-time payment
Buy course