Managerial Accounting: Hints for Calculating COGM and COGS 

You are an excellent teacher and superb communicator! Thanks for clearly explaining this. I love the visuals!

You helped me survive accounting! I owe my grade to you sir! I learned more in a week from watching your videos than from my professor all semester! Thank you!!!

You are an amazing teacher!! You explain concepts so clearly

Your videos are so helpful. Thankyou so much. I do pretty well in financial accounting but management accounting is very tricky to me but your videos make it so much easier

Very clear instructions. Thank you. Look forward to learning more from your videos.

I still remember that lecture and the restaurant name...professor Larry. thanks again, you are the greatest teacher that i had ever.

Excellent vídeo, very helpful!!!! Your examples are easy to understand, thank you so much!

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Professor of the year!

Excellent work. Thank you.

My question is related to the underapplied overhead. That is, in the Manufacturing Statement, why do we SUBTRACT the underapplied overhead from the Total Cost of Goods in Process to calculate the Cost of Goods Manufactured? When we realize that we underapplied, or underestimated the cost, we are supposed to ADD the amount back to the cost so that we can state the correct one?

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