Chapter 3‚4‚4 Monte Reynolds What effect do each of the following have on the demand for small automobiles such as the mini cooper and smart car? A Demand increases B Demand increases C Demand decreases D Demand decreases E Demand Increases Question 6 What effect will each of the following have on the supply of auto tires? A Advances in technology should increase the supply B A decline in the number of firms in the tire industry will decrease supply C Increase in the price of rubber will make supplies
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Workshop 1 – Chapters 1-3 Exercise 2-2 (15 minutes) | | Product Cost | Period Cost | 1. | The cost of the memory chips used in a radar set | X | | 2. | Factory heating costs | X | | 3. | Factory equipment maintenance costs | X | | 4. | Training costs for new administrative employees | | X | 5. | The cost of the solder that is used in assembling the radar sets | X | | 6. | The travel costs of the company’s salespersons | | X | 7. | Wages and salaries
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Introduction to Management Accounting Terms and examples Accounting is the process of analyzing and recording transactions for the purpose of preparing reports for statutory reporting‚ decision making and control. Types of accounting Bookkeeping is the recording of financial transactions. Transactions include sales‚ purchases‚ income‚ receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with accounting
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over another that would have provided greater financial benefits. Avoidable Costs – expenses resulting from poor productivity incurred if an investment is not made. Out-of-Pocket Costs – actual cash flow associated with a particular alternative. Cost of Capital – usually expressed as percentage rate‚ it reflects the cost of the money invested in a project. Comparisons: The cost of borrowing money to finance the project. Interest lost on short-term notes. Opportunity cost of forgoing one of several
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CHAPTER 12 Intangible Assets ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions 1. Intangible assets; concepts‚ definitions; items comprising intangible assets. 1‚ 2‚ 3‚ 4‚ 5‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11‚ 12‚ 13‚ 14 2. Patents; franchise; organization costs; trade name. 9‚ 10‚ 13‚ 14‚ 25 3. Goodwill. 4. 5. Brief Exercises Exercises Concepts Problems for Analysis 1‚ 2‚ 3‚ 5‚ 6 1‚ 2‚ 3‚ 4 1‚ 2‚ 3 1‚ 2‚ 3‚ 4‚ 5‚ 7‚ 12‚ 13 4‚ 5‚ 6
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CHAPTER 21 Accounting for Leases ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis *1. Rationale for leasing. 1‚ 2‚ 4 1‚ 2 *2. Lessees; classification of leases; accounting by lessees. 3‚ 5‚ 7‚ 8‚ 14 1‚ 2‚ 3‚ 4‚ 5 1‚ 2‚ 3‚ 5‚ 7‚ 8‚ 11‚ 12‚ 13‚ 14 1‚ 2‚ 3‚ 4‚ 6‚ 7‚ 8‚ 9‚ 11‚ 12‚ 14‚ 15‚ 16 1‚ 2‚ 3‚ 4‚ 5‚ 6 *3. Disclosure of leases. 19 2‚ 4‚ 5‚ 7‚ 8 2‚ 3‚ 5 *4. Lessors;
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issued‚ securities are traded. Secondary Market – Financial market where previously issued securities (such bonds‚ notes‚ shares) and financial instruments (such as bills of exchange and certificates of deposit) are bought and sold. All commodity and stock exchanges‚ and over-the-counter markets‚ serve as secondary markets which (by providing an avenue for resale) help in reducing the risk of investment and in maintaining liquidity in the financial system. Risk – Probability that an actual return
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Fin 4910/6990 Further Questions Problem 7.19 (a) Company A has been offered the rates shown in Table 7.3. It can borrow for three years at 6.45%. What floating rate can it swap this fixed rate into? (b) Company B has been offered the rates shown in Table 7.3. It can borrow for 5 years at LIBOR plus 75 basis points. What fixed rate can it swap this floating rate into? (a) Company A can pay LIBOR and receive 6.21% for three years. It can therefore exchange a loan at 6.45% into a loan at LIBOR plus
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Having the ability to pay monthly bills can be a challenge for some people. There are can be many solutions to this problem. One should evaluate the monthly bills to determine what is necessary. Consolidating credit debt may help. If all else fails try consulting a financial advisor. These steps are just a few steps that one may take in the steps to financial stability. One step that many find easy is evaluation of bills. Evaluating ones monthly bills could help lower that person’s monthly debt
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5 Marketing Management Concepts There are five concepts under which organizations conduct their marketing activities: the production‚ product‚ selling‚ marketing‚ and societal marketing. The production concepts holds that consumers will favor products that are available and highly affordable. In this sense‚ management should focus on improving production and distribution efficiency. For example‚ Henry Ford’s whole philosophy was to perfect the production of the Model T so that its cost could
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