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Accounting 102: Intro to Managerial Accounting Formulas

Instructor: James Walsh

M.B.A. Veteran Business and Economics teacher at a number of community colleges and in the for profit sector.

This page contains formulas to help you with Accounting 102. You can print it out and use it on the proctored exam to help you practice calculating important pieces of accounting information.


Current ratio
Current


Quick ratio
Quick


Total variable cost
Variable cost


Contribution margin
Contribution margin


Contribution margin ratio
Contribution margin ratio


Unit contribution margin
Unit contribution margin


Breakeven in units
Breakeven point in units


Breakeven in sales
Breakeven in sales


Target net income
Target net income


Margin of safety
Margin of safety


Absorption costing
Absorption costing


Marginal costing
Marginal costing


Predetermined Overhead rate
Predetermined Overhead rate


Weighted average method of equivalent units of production
Equivalent units


Standard cost
Standard cost


Cost Variance
Cost Variance:


Sales or revenue variance
Sales or revenue variance


Project profitability index
Project profitability index


Payback period
Payback period


Simple rate of return
Simple rate of return


Working capital
Working capital


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