Absorption and marginal costing (Relevant to AAT Examination Paper 3: Management Accounting) Li Tak Ming‚ Andy Deputy Head‚ Department of Business Administration‚ Hong Kong Institute of Vocational Education (Kwai Chung) Introduction Absorption costing and marginal costing are alternative cost accumulation systems used to ascertain product or job costs for inventory valuation and cost of sales. Absorption costing Absorption costing includes both variable and fixed production costs in the
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Kalpana Dixit @hotmail.com Psychological Basis of Mobile Learning and Activity Based Approach Abstract: Mobile technologies are a familiar part of the lives of most teachers and students In the world today. At the present time‚ however‚ the models for using and developing mobile applications for learning are somewhat lacking. It moves away from the dominant view of mobile learning as an isolated activity to explore mobile learning as a rich‚ collaborative and conversational experience
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Recommendations to Vietnam Vietnam should establish a cooperation mechanism between coffee growers and producers‚ especially individual farmers. In Vietnam‚ VICOFA is currently an association of coffee exporters‚ so coffee producers are not represented by VICOFA. This leads to the vulnerability of farmers to external changes in the world market. The operation of the National Federation of Coffee Growers in Colombia‚ with different representative layers from the grassroots up to the national level
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Contents Coffee history in Vietnam 3 Starbucks Corporation 3 Highlands Coffee 4 I. Culture 5 II. Location 6 III. Design 7 IV. Relationships 11 V. Recommendations 16 VI. News 17 References 20 Highlands Coffee vs Starbucks Coffee in service Coffee history in Vietnam Coffee was introduced into Vietnam by French colonists in the late 19th century. Vietnam quickly became a strong exporter of coffee with many plantations
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business name “Wedlock Trends” will display a wedding dress shop that will offer the latest and the hottest styles of wedding apparel of the season. Location The location of the business is at Door 4‚ 500 Gabaton Building‚ Elpidio Quirino Avenue‚ Davao City. The commercial space measures 5x14 sq. The space will be rented at P12‚ 000/month‚ exclusive of water and electricity expenses. The area is a perfect spot for a wedding dress shop for it is easy to find since it is located in the main
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documentary Hot Coffee by Susan Saladoff was exceptionally inspiring to contemplate the commonly accepted ideas on the United States legal system. Hot Coffee begins by clarifying the truth behind the lawsuit of Liebeck v. McDonalds Restaurants. After presenting what really happened to Stella Liebeck‚ the documentary leads into the tort reform movement that has been confining civil rights since the beginning. Showing how dissembled the tort reform has been‚ Hot Coffee presents the spilled coffee case and
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Writing Assignment #1 Coffee is a beverage that is globally consumed‚ but also a product that has different values in different parts of the world. The role coffee plays in society differs around the world‚ from the farmers who grew the crops to the people who constantly consume them. Social theoretical perspectives are capable of showing the different roles coffee has in different societies. Symbolic interactionism‚ functionalism‚ and Marxism are three theories which show coffee’s role sociologically
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VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and variable costing. 7
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Analysis and interpretation of ”The Corner Shop” In the last decades globalization has forced every country in the world to define what values and unique characteristics makes the country different and exceptional. The essay “The Corner Shop” is written by the British writer and former journalist at the centre-left liberal newspaper The Guardian Shyama Pereras in 2000‚ and it deals with this exact topic. She puts focus on how globalization has taken a thing considered as a unique specimen of a nation
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Process costing is used for homogenous products (continuous flow processes such as producing cans of soda). Job-order costing is used in situations where the organization offers many different products or services‚ such as in furniture manufacturing‚ hospitals‚ and legal firms. Process costing is used where units of product are homogeneous‚ such as in flour milling or cement production. The purpose of a job order cost accounting system is to assign and accumulate costs for each job‚ i.e
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