products: direct material‚ direct labour‚ variable and fixed manufacturing overhead acceptable quality level (AQL) the defect rate at which total quality costs are minimised account classification method (or account analysis) the process in which managers use their judgement to classify costs as fixed‚ variable or semivariable costs accounting rate of return (or simple rate of return‚ rate of return on assets‚ unadjusted rate of return or return on investment (ROI)) the average annual profit from a project‚
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of October‚ the following transactions occurred. Oct. 3 Purchased 10 bikes at a cost of $1‚150 each from the Lyons Bike Company‚ terms n/30. 6 Sold 10 bikes for $1‚500 each‚ terms n/30. 6 Freight of $250 on the October 6 sale was FOB shipping point. 7 Received credit from the Lyons Bike Company for the return of 2 defective bikes. 13 Issued a credit to a customer for the return of a bike. The bike was returned to inventory. 19 Purchased
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the outcomes relates must be clearly demarcated and specified. Outcomes should be concrete – for example‚ by the end of the lesson‚ learners who have been given 10 accounts‚ must be able to classify eight of them correctly without consulting the textbook. Outcomes should be
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Bank Accounting (FI-BL) Release 4.6C HELP.FIBL Bank Accounting (FI-BL) SAP AG Copyright © Copyright 2001 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft ‚ WINDOWS
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cognitive and educational psychology: * Introduce new or novel elements to keep your interest high. * Vary the sequence to help stave off boredom. * Learn new things that build on your existing knowledge. * Set clear goals that are directly related to the task. * Reward yourself for a job well done. Ads Ghana Electionsgoogle.com.gh/electionsGet the Latest News About Presidential Candidates Now! Knowing your Personalitywww.personalitybook.comMost detailed Personality Assessment
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To: Audit partner From: Sajan Shrestha (manager) Date: 4/20/14 Subject: Identification of factors influencing risks and the relationship of risks to audit evidence After performing preliminary analytical procedures and planning activities for Pinnacle Manufacturing‚ I have found several factors influencing inherent risks and acceptable audit risk. I have categorized the determinants of acceptable audit risk into three different factors: external users’ reliance on financial statements‚ likelihood
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process modification‚ and supplier development; Growth Phase- product design is stabilizing‚ requires effective forecasting of capacity requirements; Maturity Phase- high sales revenue‚ competitors are established‚ improved cost control‚ reduction in options of product line necessary for profitability and market share; Decline Phase- Sales and profits decreasing‚ can invest to bring good products up‚ otherwise terminate; Strategies change as products move through life cycle and successful strategies determine
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Technologies Impact on Accounting Many advances in the accounting profession have been brought into the business world‚ starting when the Accounting Information Systems “AIS” was introduced. In today’s accounting profession it is difficult to imagine accountants balancing debits and credit on general ledgers‚ and posting transactions by hand. Everything can now be done with a computer‚ instead of by hand. The new technology of accounting is important‚ because it gives managers the opportunity
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Abstract In this case of Toy Central Cooperation the aim is to evaluate company risks and accounting issues facing a Toy Company‚ and establish how these issues would transform into required particular audit risks. In performing the analyses‚ there is need to draw on all-purpose information of toys and perhaps to investigate a number of of the accounting procedure issues confronting the Toy Company. Throughout this evaluation and analyses‚ there is a necessity for the Company to see a need
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Topic: RECEIVABLES I. DEFINITION These represent amounts collectible from customers and others‚ most frequently arising from sales of merchandise‚ claims for money lent‚ or the performance of service. They may be interest bearing‚ collateralized‚ or billed. II. COMPOSITION A. Trade 1. Accounts Receivable 2. Notes Receivable B. Non-Trade 1. Advances to Officers and Employees‚ Affiliates and Others 2. Claims against Suppliers and Insurance
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