Lesson 1: Cost Concepts and Categories (1a thru 1e)

1. Written Communication in Accounting - Documenting Computations
2. Introduction to Lesson 1: Cost Concepts and Categories

3. Lesson 1a: Cost Concepts

   3. Introduction to Cost Concepts
   4. Lesson 1a: Cost Concepts - Defining Cost Terms | Video
   5. Cost
   6. Cost Objects and Cost Pools
   7. Unit Cost, Average Cost, Marginal and Variable Cost
   8. Cost Assignment
   9. Cost Drivers
   10. Cost Allocation Bases (Extremely Important Concept!)
   11. Lesson 1a Summary

4. Lesson 1b: Direct versus Indirect Costs

   12. Introduction to 1b: Direct versus Indirect Costs
   13. Lesson 1b: Direct versus Indirect Costs | Video
   14. Direct vs. Indirect Costs: One Way to Segregate Costs
   15. Direct vs. Indirect Costs: Defined and Examples
   16. Direct vs. Indirect Costs: Cost Objects - A Key
   17. Direct vs. Indirect Costs: Classification Practice

5. Lesson 1c: Product versus Period Cost

   18. Introduction to 1c: Product versus Period Cost
   19. Lesson 1c: Product vs. Period Costs | Video
   20. Product vs. Period Cost: A Way to Segregate Costs
   21. Product vs. Period Cost Defined
   22. Product Cost Flow through the General Ledger
   23. Product vs. Period Costs: Classification Practice

6. Lesson 1d: Fixed versus Variable Cost

   24. Introduction to 1d: Fixed versus Variable Cost
   25. Lesson 1d: Fixed vs. Variable Costs | Video
   26. Fixed vs. Variable Costs: Another Way to Segregate Costs
   27. Fixed vs. Variable Costs: Two Key Factors
   28. Fixed vs. Variable Costs: Overview
   29. Fixed vs. Variable Costs: Mixed and Step Costs
   30. Fixed vs. Variable Costs: Classification Practice

7. Lesson 1e: Income Statement

   31. Introduction to 1e: Income Statement
   32. Lesson 1e: Operating Income vs. Net Income | Video
   33. Lesson 1e: Contribution Margin vs. Gross Margin | Video
   34. Contribution Margin versus Gross Margin and Operating Income versus Net Income
35. Written Communication Guidance - Additional Points