reactants. TLC monitoring of the reaction mixture exhibited formation of a new product‚ which was purified (Table 1‚ entry 1). Identification of its structure by NMR spectroscopy revealed that it was 2-(4-methylbenzoyl)-1-naphthyl N-(tert-butyl)carbamate (4a). Next‚ in order to improve the yield of 4a‚ the effects of different solvents‚ reaction temperatures and times together with the molar ratio of the reactants were examined in this model reaction‚ for which the reaction conditions would be optimized
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The Manager and Management Accounting BUSI 0028 Sem 2‚ 2012/13 Dr. Olivia Leung © 2012 Pearson Education. All rights reserved. Accounting Discipline Overview Managerial accounting—measures‚ analyzes‚ and reports financial and nonfinancial information to help managers make decisions to fulfill organizational goals. Managerial accounting need not be GAAP compliant. Financial accounting—focus on reporting to external users including investors‚ creditors‚ and governmental
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2014 Submitted to: Professor Khader Table of Contents Deliverable 1…………………………………………………………………………………. 2 Deliverable 1…………………………………………………………………………………. 3 Deliverable 2…………………………………………………………………………………. 4 Deliverable 3…………………………………………………………………………………. 4 List of Figures Figure 1……………………………………………………………………………………….2 Figure 2……………………………………………………………………………………….2 Figure 3……………………………………………………………………………………….2 Figure 4……………………………………………………………………………………….3 Figure 5……………………………………………………………………………………….3 Figure 6………………………………………………………………………………………
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Exercise 2-3 (CC 1‚ 2‚ 3‚ 4) (15 minutes) | | Cost Behaviour | | To Quantity of Baked Goods Produced | | Cost Item | Variable | Fixed | | Direct | Indirect | 1. | Account Manager’s salary | | X | | | X | 2. | Rent on building | | X | | | X | 3. | Flour used in the making of croissants | X | | | X | | 4. | Bakery manager’s salary | | X | | | X | 5. | Wages of bakers | X | | | X | | 6. | Amortization of commercial ovens used in baking | | X | | | X | 7
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Cost Accounting: A Managerial Emphasis‚ 14th Edition Horngren‚ Datar and Rajan Check Figures for Exercises and Problems Chapter 2. An Introduction to Cost Terms and Purposes 2-16 1. S‚ $1.1856 D‚ $1.0213 R‚ $0.6400 2-17 1. yeast D/V‚ flour D/V‚ pkg D or I/V‚ dep ov I/F or V‚ dep mix I/F or V‚ rent I/F‚ ins I/F‚ fact util I/F and V‚ fin labor D/V or F‚ mix mgr I/F‚ matl hand I/F or V‚ cust I/F‚ guard I/F‚ mach I/F or V‚ mach maint I/F or V‚ maint sup I/V‚ clean sup I/F. 2. Dep. M&M‚ MDM‚ MH‚ Mac.
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Unit 13 Notes Chapter 38: The Eisenhower Era Korean Armistice 1952; Eisenhower visited Korea shortly after winning the presidency; waited 7 months before resorting to nuclear warfare; Koreas compromised until 38th parallel Army-McCarthy Hearings 1954; McCarthy attacked the Army as Communist; Army attacked him on television for 35 days; McCarthy’s downfall Jim Crow Segregated blacks from whites Emmett Till 14 year old black who vacationed in Mississippi‚ allegedly whistled at a white
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Managerial Accounting Chapters 11-13 Chapter 10 – 3 Relevant costs are costs that are avoidable by choosing another alternative. If a variable cost differs between alternatives in a decision‚ than it is relevant; however‚ it is not necessarily true that ALL variable costs are relevant. Chapter 10 – 7 Prentiss would need to isolate the unavoidable costs of the product line first. A decision of whether a product line or other segment should be dropped should focus on the differences in the
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credits‚ which were given as the promotional bonus through consumption (either purchasing gifts at online stores or purchasing the gift certificate at Flooz.com)‚ they could later redeem the credits for real merchandise at designated online stores.(2) Robert’s idea not only attracted to venture capitals and raised $35 million from investors‚ but also had comedy actress‚ Whoopi Goldberg to endorse and promote Flooz.com on TV commercials. Despite all the money and endorsement‚ Flooz.com finally closed
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COST ACCOUNTING-MMS FORMAT OF COST SHEET Opening stock of Raw Material XX Add: Raw material purchased XX Less: Closing Stock of Raw Material XX Raw Material Consumed ZZ Direct Labor XX Direct Expenses. XX PRIME COST ZZ Add: Factory Overheads: Indirect Material XX Indirect Labor XX Indirect Expenses XX GROSS WORKS COST/FACTORY COST ZZ Add: Opening WIP XX Less: Closing WIP XX COST OF GOODS MANUFACTURED
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Accrual Accounting: Income is recorded as you invoice customers‚ and expenses are recorded when you receive bills from vendors‚ regardless of when cash is actually exchanged. This presents a truer picture of income and expenses. Most companies use this method. Cash-Basis Accounting: Income is recorded when cash (checks‚ money orders‚ or currency) is received‚ and expenses are recorded when paid. However‚ unpaid credit sales and purchases do not show on ledgers‚ which can present a misleading
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