JN CPE Courses
JN Productions CPE Courses - PO Box 293024 - Lewisville, TX 75029
Phone (800)479-5636 Fax (443)222-0698
JN Productions is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
Delivery Method: Self-Study. Make your purchase through our secure shopping cart. Once your purchase is completed, you will receive download instructions by email.
Format: Online pdf text (Printed book available for addl. $15 plus s/h.)
Prerequisites: None
Level: Overview - Applicable to CPAs working in the manufacturing or distribution industry as well as CPAs in public accounting who serve these industries.
CPE Credit: 2 Hrs. Accounting
Price without printed book: $34
Price with printed book: $49 plus s/h
Course expiration: You have one year from date of purchase to complete the course.
Course Description: The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance. This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix. In the case of margin variances, the calculation for product cost is an additional component. This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel. Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix. Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries.
Prerequisites: None
Level: Overview -
CPE Credit: 2 Hrs. Accounting
Price without printed book: $34
Price with printed book: $49 plus s/h
Course expiration: You have one year from date of purchase to complete the course.
Course Description: The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance. This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix. In the case of margin variances, the calculation for product cost is an additional component. This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel. Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix. Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries.
Learning Objectives
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An overall understanding of revenue and margin analysis
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The ability to compute the price variance component at the revenue and margin levels
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The ability to compute the volume variance component at the revenue and margin levels
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An understanding of product mix
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The ability to compute the product mix variance component at the revenue and margin levels
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The ability to compute the product cost variance component at the margin level
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Comparing revenue and margins to budgeted and prior year results using price, volume, mix, cost formats
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This course is included in our MEGA CPE SPECIAL
About the Author
Patricia McCarthy has an extensive background in teaching and business. She has doing customized software training for more than 16 years and has had a variety of clients including the Indiana CPA Society. She has also been a contributor to the Journal of Accountancy. Patricia was a full-time Lecturer in Management Information Systems at Butler University’s School of Business for six years and she has also taught at other universities in Indiana. Prior to embarking on a career in software training, Patricia was in the financial analysis and treasury functions for several large corporations. Patricia holds a B.A. degree from the College of the Holy Cross and holds an M.B.A in finance from Babson College. She is also certified as a MOS expert in Excel.
Course #6004b Including Printed Book
$49
$49
No extra charge for online exam
Course #6004 Book ONLY
$15
Course #6004 E-Book ONLY - PDF Download
$10
Order the book only:
-If you do not need CPE credit but are looking for excellent reference material.
-If you have already ordered the online course or the Mega CPE Special and now want to order the printed book. (No CPE credit is available if you have not ordered the complete course).
Order the book only:
-