Absorption and marginal costing (Relevant to AAT Examination Paper 3: Management Accounting) Li Tak Ming‚ Andy Deputy Head‚ Department of Business Administration‚ Hong Kong Institute of Vocational Education (Kwai Chung) Introduction Absorption costing and marginal costing are alternative cost accumulation systems used to ascertain product or job costs for inventory valuation and cost of sales. Absorption costing Absorption costing includes both variable and fixed production costs in the
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Section 1: Know how to identify development needs 1.1 Identify own learning style(s) and the learning style(s) of another team member To identify the learning and development style of myself and a team member we both completed a Multiple Intelligence (MI) test developed by Howard Gardner. After completion of the test on myself I have discovered that I have a learning style of Logical – Mathematical‚ with a majority score of 37‚ closely followed by Interpersonal with a score of 32‚
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Internal Control and Accounting Systems Learning Area Overview Welcome to this learning area overview for Internal Control and Accounting Systems‚ prepared by AAT. In this overview we’ll explain what Internal Control and Accounting Systems is all about‚ and how it fits into the bigger picture of the AAT Accounting Qualification. We’ll explore the main topics you can expect to cover‚ and how the knowledge and skills you’ll pick up will be of practical use to you in the workplace. Finally‚ we’ll
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A very good morning to the speaker of the house‚ wise adjudicators‚ timekeepers‚ fellow ministers of the government‚ members of the opposition‚ and fellow parliamentarians of this august house. I am 2nd speaker of the government side‚ and will be presenting my team’s reply speech. Our motion for today is ‘This house believes that it is better for women to be homemakers than to pursue a career". We as the government strongly support this motion and have given you solid reasons to support our stand
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ASSUMPTION OF THE VIRGIN ~ Giovanni Francesco Barbieri May 20‚ 2011 ~ Detroit Institute of Arts in Detroit MI ~ DIA # 71.1 ASSUMPTION OF THE VIRGIN Giovanni Francesco Barbieri By Linda Romanowski ART 1560 I was drawn to the Assumption of the Virgin which is an oil on canvas painted in 1650 by Giovanni Francesco Barbieri. Giovanni uses a strong and bold baroque style with spacious placement of his humanistic angels in this painting. His use of vibrant blues and reds bring classic gracefulness
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Psychoanalytical Interpretation of Joseph Conrad’s ‘The Secret Sharer’ ‘The Secret Sharer’‚ supposed to be a short story‚ was written by Joseph Conrad in 1909‚ taking a break from his work on ‘Under Western Eyes’. It was first published in Harper’s Magazine in 1910. It appeared in a book form in the collection of Conrad’s short stories ‘’Twixt Land and Sea’ in 1912. Commenting on Conrad’s plan to call the story either ‘The Second Self’ or ‘The Other Self’‚ Frederick R Karl wrote: His psychological
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and connections after my course. I am currently studying an Undergraduete Certificate in Finance and as I developed an interest in it‚ I would like to continue studying Accouting and Finance at the university. I also studied and completed AAT Level 2 and AAT Level 3 because I feel that these subjects complement each other. I also felt that‚ during revision‚ it helped me prepare for all my exams. Accounting Studies has given me a real insight on how the business world operates and what you need to
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BUS 260Will AlmonteAssignment 21. The following data are monthly sales of jeans at a local department store. The buyer would like toforecast sales of jeans for the next month‚ July.a) Forecast sales of jeans for March through June using the naïve method‚ a two-period movingaverage‚ and exponential smoothing with an α = 0.2. (Hint: Use naïve to start the exponentialsmoothing process.)MonthSales Naïveb) Compare the forecasts using MAD and decide which is best.Exponential = MAD = Σ | actual – forecast
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Effects of Interactions with Dogs to Increase Social and Communication Skills in Children with Autism The use of service dogs for children with ASD is a relatively new field. Dogs have provided animal assisted therapy (AAT) in conjunction with psychotherapy with positive outcomes for many years (Beck & Katcher‚ 2003). Animal therapy dates back to the late 18th century in England where the Society of Friends established York Retreat in the 1790’s as an alternative to
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Appendices and references to a mapping document will help comprehension and provide background for the analysis on this report. 1.4 This report also aims to cover the requirements of the Internal Controls and Accounting Systems learning and assessments of AAT Level 4 Diploma in Accounting. 2. Methodology 2.1 For this report an analysis of Sandwich Master’s accounts department was made to identify its main problems and recommend actions for improvements. For this purpose a SWOT analysis and a fraud
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