Total cost(DL+ Burden) ICA $917 $1‚329.65 $2‚247 ICB $2‚051 $2‚973.95 $5‚025 CAPACITOR $1‚094 $1‚586.30 $2‚680 AMPLIFIER $525 $761.25 $1‚286 DIODE $519 $752.55 $1‚272 Total $12‚510 (b) Two-burden pool accounting manager’s proposal Product Direct Labor$ E&A Burden Machine-hour Machine-burden Total Cost ICA $917 $183.40 18.5 $1‚480.00 $2‚580.40 ICB $2‚051 $410.20 40 $3‚200.00 $5‚661.20 CAPACITOR $1‚094 $218.80 7.5 $600.00
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Chapter 4 Systems Design: Process Costing Solutions to Questions 4-1 A process costing system should be used in situations where a homogeneous product is produced on a continuous basis. ished goods) during the period plus the equivalent units in the department’s ending work in process inventory. 4-2 1. Job-order costing and process costing have the same basic purposes—to assign materials‚ labor‚ and overhead cost to products and to provide a mechanism for computing unit product costs. 2. Both systems
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Panasonic Warranty 1. The product is warranted for 12 months from the date of purchase. Subject to the conditions of this warranty Panasonic or its Authorised Service Centre will perform necessary service on the product without charge for parts or labour if‚ in the opinion of Panasonic‚ the product is found to be faulty within the warranty period. 2. This warranty only applies to Panasonic products purchased in Australia and sold by Panasonic Australia or its Authorised Distributors or Dealers
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FINAL CASE ACCOUNTING BY: Mariana Beetar Vélez Halo Corporation Accounting Professor: Nohora Bohorquez COLEGIO DE ESTUDIOS SUPERIORES DE ADMINISTRACIÓN BOGOTÁ‚ COLOMBIA 2012 NOTES TO THE FINANCIAL STATEMENTS NOTE No.1 Overall Standard Disclosures The company‚ HALO CORPORATION‚ NIT. 126 9077885-01 and primary residence in the city of Bogotá‚ Colombia. Carrera 5ta No.71 07. Constituted by Escritura Publica of Notary No. 3 dated December 31‚ 2008‚ registered with the Chamber
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Have you ever read an instruction manual on how to climb a staircase? This may seem absurd as climbing a staircase is such a common event that we take for granted. But Julio Cortazar has written ‘Instruction on How to Climb a Staircase’ and ‘Instructions on How to Wind a Watch’ to present us with a new way of looking at the intricacies of everyday life. The excerpt from ‘The Instruction Manual’ by Julio Cortazar can be read from many different perspectives. First‚ we can read it as a reminder of
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Chapter 1 Managerial Accounting: Tools for Decision Making Discussion QUESTIONS Q1-1. Financial accounting is oriented toward external users and is concerned with general-purpose financial statements. These financial accounting statements are highly aggregated‚ report on relatively long time periods‚ are oriented toward the past‚ and must conform to external standards. These standards emphasize the use of objective data. Management accounting is oriented toward internal users and is
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CHAPTER 10 CAPITAL BUDGETING FOCUS Our focus in this first capital budgeting chapter begins with the time value concepts behind methods and then moves on to computational and decision making techniques. The problems of cash flow estimation and risk encountered in practice are touched upon here in anticipation of a detailed treatment in a later chapter. PEDAGOGY A brief overview of the cost of capital concept is presented early in the chapter even though it is the subject of
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GNBCY Practice Exam Solutions – Chapter 14 1. Part (a) Solution (Learning Objective 1): The common fixed costs of $10‚000 (or $130‚000 - $120‚000) are irrelevant to this decision. Part (a) Solution (Learning Objective 2): CM that would be lost if department is discontinued $(150‚000) Less fixed costs that can be avoided if department is discontinued 120‚000 Increase (decrease) in net operating income $ (30‚000) Based on this information alone‚ because the company’s net operating
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Case Study in Managerial accounting Case 1: Southwest Airlines Part A : General Information Company Name: Southwest Airlines Co. Company is traded on the New York Stock Exchange trade market (NYSE) with symbol LUV. Corporate Headquarters are located at the physical address: 2702 Love Field Drive‚ Dallas‚ Texas 75235. Corporate Web Site: http://www.southwest.com. Corporate Web Site for business travelers: http://www.swabiz.com/ Industry Classification Company operates in the Industrial
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CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE Number Topic Type/Task Status (re: 13/e) Questions: 5-1 Distinguishing general capital assets from fund capital assets Describe New 5-2 Capital asset disclosures Explain New 5-3 Modified approach for infrastructure Describe New 5-4 Capital lease accounting Describe 5-8 revised 5-5 Asset impairment Explain New 5-6 Use of capital projects funds Explain 5-4 revised 5-7 Encumbrances Explain Same 5-8 Construction
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