amounts which are set aside out of the profits for a specific purpose e.g. provisions for bad debts‚ doubtful debts or depreciation‚ etc. These provisions are made in view of some expected events. Any expected loss in the future relating to the current accounting period must be charged (i.e. debited) to the profit and loss account of the current period. Similarly‚ any expected gain in the future relating to the current year must be credited to the profit and loss account of the current year. N
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Strategic Cost Management ACCT90009 Seminar 1 Seminar 1 Subject Administration Introduction to SCM oduc o o SC Administration • Subject Coordinator Dr. David Huelsbeck Email: david.huelsbeck@unimelb.edu.au Room: 08.028‚ The Spot Phone: +61 3 9035 6256 Consultation Hours: Monday 4:15pm – 6:15pm • Seminars: Tuesday: 2.15 pm – 5.15 pm‚ FBE ‐ Theatre 211 (Theatre 2) Thursday: 6.15 pm – 9.15 pm‚ Alan Gilbert ‐ Theatre 2 Teaching Format and Resources • Seminar Format 3 hour seminar
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Highway & Transportation {loadposition articletop} {loadposition articleleft} The term traffic volume study can be termedor simply the traffic flow survey as traffic survey . It is defined as the procedure t Ways of conducting Traffic Survey / Methods of Traffic Volume Study Following are the means of conducting traffic survey: 1. 2. 3. 4. 5. 6. By Toll Plaza Ticketing Registration offices Statistical Approach By Interviewing By Check posts Modern Global Positioning Systems Below
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PepsiCo worldwide employs approximately 285‚000 people. Analysis of PEPSI Ratio Analysis Dec 05 Dec 04 Current Ratio 1.11 1.28 times Quick Ratio 0.87 0.95 times Net profit Margin 12.52% 14.39% Return on Assets 12.85% 15.05% Account Receivable Turnover 9.99 9.76 times Inventory turnover 8.37 8.22 times Total assets turnover
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traditional volume-based system to an activity-based costing (ABC) system after reading about the two-stage procedure to assign overhead cots to products. Chuck questioned if the current cost-management system was providing the management with accurate data about product costs. In a traditional‚ volume-based product-costing system‚ only a single predetermine overhead rate is used. All manufacturing-overhead costs are combined into one cost pool‚ a grouping of individual indirect cost items‚ and
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Chemical Formulas Review: Nomenclature and Formula Writing Naming Simple Compounds There are four naming systems you should familiarize yourself with to succeed on the SAT II Chemistry exam. The trick is recognizing which naming system to use. Here are the guidelines: * If the compound starts with H‚ it is an acid. Use the naming acids rules. * If the compound starts with C and contains quite a few H’s and perhaps some O’s‚ it is organic. Use the naming organic compounds rules. *
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j. Managerial accounting 10-3 Classifying Costs: Product or G‚ S‚ & A/ Asset or Expense a. Production supplies- Product cost‚ asset b. Depreciation on Administrative Building- G‚ S‚ & A‚ expense c. Depreciation on manufacturing equipment – Product cost‚ expense d. Research and development costs- G‚ S‚ & A‚ Expense e. Cost to set up manufacturing equipment – Product cost‚ asset f. Utilities used in factory- Product cost‚ expense g. Cars for sales staff- G‚S‚ &
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The EOQ Inventory Formula James M. Cargal Mathematics Department Troy University – Montgomery Campus A basic problem for businesses and manufacturers is‚ when ordering supplies‚ to determine what quantity of a given item to order. A great deal of literature has dealt with this problem (unfortunately many of the best books on the subject are out of print). Many formulas and algorithms have been created. Of these the simplest formula is the most used: The EOQ (economic order quantity) or
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Breastfeeding vs. Formula Deciding whether to breastfeed or provide formula milk is a major decision amongst new mothers. As simple as it may seem‚ the decision to breastfeed versus formula feed babies can be difficult and one of the most important decisions a mother can make. While there is nothing wrong with giving babies formula milk‚ breastfeeding should be the number one choice for mothers. As breast milk provides more nutrients‚ is naturally produced by mothers and is less expensive
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ISS 220 Notes Oct 22 Mexican Revolution Porfirio Diaz (1876-1911) Era known as the Porfiriato Armed Revolution (1910-1920) Post-Revolutionary State (1920-1940) Institutionalized Revolution (1940-2000) What is a “revolution?” -Important leader that helps get the revolution started is Francisco I. Madero from Coahuila (Northern Mexico)-very high education‚ studied in France‚ degree from Berkley in California -Very different leader in Mexico Revolution‚ Emiliano Zapata‚ from central Mexico
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