EM 501 Financial and Management Accounting Process Costing ˙smail Serdar Bakal I Middle East Technical University Fall 2012 (METU) EM 501 Process Costing 1 / 31 Process Costing Process Costing is a system where the unit cost of a product or service is obtained by assigning total costs to many identical or similar units Each unit receives the same or similar amounts of direct materials costs‚ direct labor costs‚ and manufacturing overhead Unit costs are computed by dividing total
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1.1 Political * Increase in business rates affect stores * International trade rules dictate who can be traded with * Current economic climate affecting EU * Cheaper labour through back to work scheme * Minimum wage rise will equal higher staff costs | 1.2 Economic * UK has been in a recession since 2009 * Economic downturn‚ high inflation and slump in spending equal a drop in profits * Retail closures and continued online boom * Reduced availability of loans to businesses
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Individual Writing versus Collaborative Writing Team C COMM/105 November 13‚ 2009 Jennifer Core Individual Writing versus Collaborative Writing This essay will indentify similarities and differences between the individual writing process and the collaborative writing process. Collaborative writing is the way that people in the fields of business‚ government‚ and technology compose large writing assignments (Baecker‚ 1993). There are many advantages to collaborative writing. One advantage
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CS3282 Digital Comms 9.1 2 May’06 / BMGC Multi-level digital modulation & demodulation. 9.1. Introduction: So far‚ in looking at carrier modulated data transmission‚ we have concentrated mainly on binary signalling using simple forms of ASK‚ FSK and PSK. With a suitable pulse-shape‚ binary signalling can achieve a bandwidth efficiency of up to 2 bits/second per Hz using real unipolar pulses (base-band equivalent of ASK) or real bipolar pulses (base-band equivalent of PSK) at base-band.
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RETAIL ASSETS (USD bn) | |FY2003 |FY2004 |FY2005 | |Outstandings |153 |217 |298 | |Disbursements |18 |22 |29 | Source: Economic Times • The retail loan market
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SELF ASSESSMENT SYSTEM(SAS) In the 1999 budget it was announced that the official assessment system (under which taxpayer were assessed to income tax under the Income Tax Act‚ 1967 by the IRB based on the tax returns filed by them) was to be relpaced by the self-assessment system. There are three type taxpayer which are companies‚business‚partnership and co-operatives and salaried individuals. The SAS for salaried individuals‚ businesses and partnership was implemented from YA 2004. For the companies
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Société Privéé à Responsabilité Limitée‚ SPRL) 2.4 General Partnership (Vennootschap onder Firma‚ V.O.F.- Société en Nom Collectif) 2.5 Limited Partnership (Gewone Commanditaire Vennootschap‚ Comm. V – Société en Commandite Simple) 2.6 Partnership Limited by Shares (Commanditaire Vennootschap op Aandelen‚ Comm. VA – Société en Commandite par Actions) 2.7 Co-operative Company with Limited Liability (Coöperatieve Vennootschap met Beperkte Aansprakelijkheid‚ CVBA – Société Coopérative à responsabilité
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to each other. 5x = 185 + 8(x-40) 5x = 185 + 8x - 320 5x -135 + 8x -3x = -135 Divide bot sides by 3 -3/3 -135/3 x = 45 Plug x = 45 back into one of the equations above to find y. y = 5 * 45 y = 225 So the solution point is 45 hours for $225‚ (45‚ $225) D. By looking at mathematical reasoning‚ and comparing each equation on the graph‚ the mother should easily be able to determine which option makes the most sense
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This is a photo by miss Jasmine Abby Arguelles. It was taken after the jeepney had a flat tire. All the girls went out while the driver and his companion were changing the tire. Despite the shocking tire out burst these young Ladies managed to do something fun whle things are under repaire. And I’m pretty sure that these girls are all set to endure what’s instore ahead of them. “The children are our future. Teach them well and let them lead the way.” This is from a line in a song which I personally
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Question 1 For each of the following independent situations‚ compute net accounts receivable. a. Accounts Receivable has a balance of $14‚000. The Allowance for Uncollectible Accounts has a credit balance prior to adjustment of $300. An aging schedule prepared on December 31 reveals $1‚100 of uncollectible accounts. b. Accounts Receivable has a balance of $25‚700. The Allowance for Uncollectible Accounts has a debit balance prior to adjustment of $400. An aging schedule
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