Department of Accounting Detailed Syllabus of Third Year Four-Year B.B.A. (Honours) Course Effective from the Session: 2009–2010 National University Syllabus for 4 years BBA Honours Course Subject : Accounting Third Year (Honours) Third Year: 32 Credit Hours Course Code COURSE TITLE Marks Credit Hours Audit and Assurance 100 4 Advanced Accounting-I 100 4 Cost Accounting 100 4 Management Accounting (in English)
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technologies implemented in the market Advanced technology grinding down the quality-based competitive advantage. High competition from large national chains and small stand-alones Price pressures and loss of high margins‚ i.e. rent Management Accounting The Original Allocation: The company faced inaccuracy issues in identifying customer profitability‚ using of the Activity Based Costing (ABC) Calculating “rent” of Assembly Sq. ft.: We took the total amount of rent and divided it by the
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ACCT 203: Section 1 Essay Instructions The Issue: You are a partner in Acme Accounting PSC and as such are considering how to respond to a letter written to you by “Bob” a new client. In his letter‚ he stated that he heard that there are two ways he can identify cost in the normal course of his construction business operations. He would like two know what they are‚ the major differences between them and which one best fits his business in terms of performance analysis. Your partners have asked
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The formation of the debit and credit concept In this simplified form we can begin to see what the mathematician and Father of Accounting (Luca Pacioli) saw in 1494 when he codified the double-entry bookkeeping system. It is his codified system that outlined the rules for applying debits and credits when recording the financial transactions of a business in the double-entry bookkeeping system. Now remember that Luca’s book in 1494 was written and published in Latin and at a time when the concept
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SWOT Analysis • Strengths o Innovative • The iPhone has a touch screen that is not only patented but unmatched by any other mobile product today. It also has many functions of other mobile products all in one device o Compatibility • The phone will work with iTunes and other Apple devices o Ease of Use • The new touch screen interface making operations extremely intuitive. It is extremely different from those of other phones or PDAs that recognizes multi finger gestures‚ just as the human
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Stella Omusa is another interesting case study. As she pursued early schooling‚ Stella never had any idea of her orientation. Even her parents and peers could not help Stella on the same. Luckily‚ as a bright student‚ it was not difficult to secure admission into a public university. However‚ it is not clear whether Stella pursued a degree in bachelor of commerce‚ accounting option by choice or just as a matter of natural flow of events. Most likely though‚ it was the course she was selected to
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Classmates‚ According to (Oster‚ 2014)‚ "Percentage of receivables and percentage of sales are two accounting allowance methods used to reconcile customer accounts deemed noncollectable. When allowed by generally accepted accounting principles (GAAP)‚ these two strategies are preferred over direct write-off of bad debt expenses. Percentage of receivables and percentage of sales provide a business with the ability to accurately estimate the expected bad debt losses they will have in each succeeding
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8/2/2012 Objective of Lecture 2 CLASSIFICATION OF ACCOUNTS & ACCOUNTING EQUATION • By end of lecture 2‚ all students should be able to:(a) Understand the five categories of accounts and able to classify them into the respective categories (b) Understand the accounting equation and the relationship between assets‚ liabilities and owner’s equity. Classifications of accounts • • 1. 2. 3. 4. 5. An account is used to record all information regarding an item. The five major
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http://jobview.monster.com/Senior-Accountant-Manager-Job-San-Juan-PR-US-130837373.aspx Questions and answers 1. Under what conditions is direct labor a valid basis for allocating overhead? Direct labor is a valid basis for allocating overhead when: (a) direct labor constitutes a significant part of total product cost‚ and (b) there is a high correlation between direct labor and changes in the amount of overhead costs. 2. What has happened in recent industrial history to reduce the usefulness
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101-00128 Oct 2014 Accounting Accounting is the recording‚ measurement‚ and interpretation of financial information (Business 286). This financial information is used to evaluate the organization’s operations. To carry out these interpretations of financial information a public or private accountant is able to do this. To become a public accountant you must earn your CPA (certified public accountant) by passing a test and means you are certified by the state in which you provide accounting services where
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