MEMORANDUM TO: John Doe FR: Patricia Oswalt DA: Monday‚ April 01‚ 2013 RE: Mary Smith – auto accident / medical malpractice Introduction As requested‚ I have reviewed the facts of the above-captioned file‚ along with the applicable law and summarized same in this memorandum. Mrs. Mary Smith suffered an injury to her right ankle in an automobile accident on 10/3/95. After surgery and months of rehabilitation‚ Mrs. Smith still suffers daily. I have researched the facts regarding a personal
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Build-up or run-down of stocks of finished goods can distort comparison of period operating statements and obscure the effect of increasing or decreasing sales. 3. Comparison between products can be misleading because of the effect of arbitrary apportionment of fixed costs. Where two or more products are manufactured in a factory and share all production facilities‚ the fixed overhead can only be apportioned on an arbitrary basis. 4. Marginal costing emphasizes variable costs per unit and fixed costs in total whereas absorption
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1. Separation of Powers is the apportionment of various powers among the legislative‚ executive‚ and judicial branches of the government. Each branch has independent responsibilities and functions that are separate of the other branches. The legislative branch‚ which is headed by Congress‚ writes the law. The executive branch‚ headed by the President‚ carries out and enforces the law. And the judicial branch‚ headed by the Supreme Court interprets the law. 2. The system of checks and balances
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Majority Leader Minority Leader Committee Chairs Party Whips Party Caucus (Party Conference) 13. List the specific factors make the Speaker of the House such a powerful figure. Glossary (define the following terms in your own words) census re-apportionment gerrymandering racial
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Contributions of Activity-Based Costing (ABC) to the Modern Business Environment In the increasingly competitive business environment‚ the enterprises who intend to maintain and enhance competitive advantages must build an efficient costing system to control‚ plan and decide how to improve the profitability and efficiency of the operation. Activity-based costing system (ABC) is such an advanced costing system that satisfies the needs of companies in modern business environment. This essay gives
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Unratified Amendments The first unratified amendment was the Congressional Apportionment Amendment purposed on September 25‚ 1789. It was the first one of the twelve amendments produced by the first congress not to be ratified. This amendment was to set a minimum representation for the common people in the new government defined by United States Constitution. The amendment was given no expiration except when the population of the country reached 10 million. The second unratified amendment was
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and predetermined rates are well planned on achievable production budget volumes. Present situation – existing method The firm has three major producing cost centres; Machining‚ Finishing and Packing. The process of allocation and apportionment for the periods 1 – 3‚ 2003‚ had been complete and the predetermined figures were:
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Part 1: (Theory) Brave Brands Marketing is a well-renowned marketing organization with a strong workforce of dedicated employees. However‚ the CEO has recently identified that many of his staff members have a poor understanding of financial statements and difficulty in interpreting financial data as their tertiary education has not exposed them to such information. (Brian ‚2008) As an ADSM graduate‚ you have been asked to do research which will enable you to answer the following questions in preparation
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overheads-the charging of overheads to cost centers (preparing overhead analysis sheets) Methods of allotment of overheads ➢ Allocation of overheads which is the assigning of overheads to cost centers to which they are unique‚ ➢ Apportionment of overheads which is the equitable sharing out overheads to qualifying cost centre. NB. Allotment of overheads is a two stage process i.e. ➢ Primary distribution/ analysis which charges overheads to all cost centers ➢ Secondary
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Land Acquisition in India Mandar Buddhikot [G12026] XLRI GMP 2012-13 Some statistics of concern India occupies 2.4% of the total land area of the world India supports 16.7% of the world population. Per capita usage of land in India: 1970 Population of India (in billion) Geographical area (million ha) Agricultural Land % Per capita land availability (ha) Per capita agricultural land (ha) 0.55 328.37 46.40% 0.60 0.28 1990 0.85 328.37 46.90% 0.39 0.18 2010 1.2 328.37 46.10% 0.27 0
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