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Explain each content (definition) and how to know it of each section: A, B, C, D, E IV. Accounting A. Relevant Cost 1. Theory of

Explain each content (definition) and how to know it of each section: A, B, C, D, E

IV. Accounting

A. Relevant Cost

1. Theory of Constraints

2. Special Order

3. Make or Buy

4. Transfer Pricing

5. Sell or Process Further

B. Resource Planning and Analysis

1. Forecasting

2. Cash Budgeting

3. Variance Analysis

C. Cost-Volume-Profit Analysis

1. Cost Behavior

2. Break-Even Analysis

3. Target Profit

D. Product Costing

1. Absorption vs. Variable

2. Activity-based

3. Process vs. Job Order

4. Byproduct

E. Financial Reporting and Analysis

1. Financial Statements

2. Financial Ratios

3. Regulatory Environment

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