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    Cost of Goods Sold

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    A figure of cost of goods sold reflecting the cost of the product or good that a company sells to generate revenue‚ appearing on the income statement‚ as an expense. Also‚ referred to as "cost of sales". It is essentially a cost of doing business‚ such as the amount paid to purchase raw materials in order to manufacture them into finished goods. For example‚ if a $10 widget costs $6 to make‚ then the cost of goods sold is $6 per widget. That is‚ the cost of goods sold is equal to the beginning

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    Cost of Goods Sold

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    You have two types of inventory making up your cost of goods sold: 1. Direct materials: This is the inventory the you purchase to make the products. For example‚ to handcraft a leather purse‚ you may purchase leather‚ zippers‚ snap‚ grommets etc. 2. Work in process: This inventory category includes direct materials that have been partially but not completely made into sellable products - for example‚ your leather purse is missing a zipper closure or straps. Ok‚ now that you understand the two different

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    cost control in f&b

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    SECTION A: MULTIPLE CHOICE QUESTIONS (15 Marks) Choose the correct answers. All questions must be answered in the Answer Sheet provided. Please circle the correct answer. 1. _________________ are francier which is more expensive food often with a gourmet appeal a) Comfort food b) Benchmarking c) Upscale menu d) Display cooking 2. ________________ are restaurants designed where the kitchen may be viewed by the diners. a) Comfort food b) Benchmarking c) Upscale menu d) Display cooking

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    Sales - Cost of goods sold = Gross margin 2. Cost of goods sold = Beginning inventory + Purchases – Ending inventory 3. Inventory is reported on the balance sheet at replacement cost when it is less than cost. 4. Inventory turnover (3.79) = Cost of goods sold ($750‚000) ÷ Average inventory ($188‚000 + $208‚000)÷ 2 5. Average days to sell inventory (96.3) = 365 days ÷ Inventory turnover (3.79) 6. Average days to sell inventory (96.3) = 365 days ÷ Inventory turnover (3.79) 7. LIFO cost of goods sold

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    Section B

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    Section B Q7. (a) When is Median a better method of Central Tendency than Arithmetic Mean? (5marks) (b) Write about the 5 precautions of using Secondary Data? (3 marks) (c) “You should be very careful while designing a questionnaire”. Elaborate on the statement (2 marks) Q8. (a) Write down any 5 methods of making a sample? Explain briefly any two methods? (5marks) (b) Two regression lines of a sample are X+6Y=6 and 3X+2Y=0 Find (I) The correlation coefficient (II) Mean of X and Y

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    Cost of Goods Sold and Inventory Posted in 6. Operations by Erin Lawlor on the September 7th‚ 2008 << Financials - Statement of Cash Flows | >>WIP Statement and Percent of Completion | The purpose of an Inventory System in Financial Accounting is to account for resources and to match costs to their related sales as closely as possible. Management Accounting is more concerned with the details of inventory management but for Financial Accounting‚ when inventory is purchased or sold‚ the

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    f and b

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    1. Introduction 1.1 Main Hotel: Capella Singapore Strategically located on Singapore’s most alluring island‚ Sentosa‚ Capella Singapore is spread across 30-acres of lush grounds and gardens. Built on a gently terraced knoll‚ the Resort is blessed with a stunning vista of the South China Sea.  Perfectly complementing the magnificent grounds is the Resort’s rich history and heritage with four colonial structures that began life in the 1880s. Sentosa‚ a word that means peace and tranquillity in

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    product. Raw materials costs are $40 per product. Direct labor costs are expected to be $30 per product. You expect to sell each product for $110. You plan to produce 100 products next month and expect to sell 90 products. A. Prepare cost of production‚ cost of goods sold‚ and inventories schedules for next (the first) month. B. During the second month‚ you plan to produce 110 products but expect sales in the month to be 115 products. Prepare cost of production‚ cost of goods sold‚ and inventories schedules

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    f and b

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    specific systems Recipe and menu factors 1. recipe suitability and modification 2. customer perceptions 3. choice of products 4. flavour and appearance of dishes 5. nutritional value 1.3 compare the cost and staffing implications for different systems Cost implications 1. system costs 2. equipment 3. staff 4. products Staffing implications 1. system skills and de-skilling 2. job specifications 3. training 4. levels of output 1.4 justify the suitability of systems for particular

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    F&B Procedures

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    RULES OF TABLE SERVICE 1. Smile and be cheerful when serving/ attending to customers. 2. Serve all drinks and solids from the right. 3. Serve bread and butter from the left. 4. Present food from the left. 5. Use your farthest hand when serving. 6. Never show your thumb on the edges of the plate. 7. Never reach in front of the guest or across the guest to serve another guest. 8. Serve ladies first. If these are children‚ serve them first‚ the lady next‚ then the gentlemen

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