COST ACCOUNTING P 15-35 Required: 1. Using selling prices‚ allocate the $1‚000 gateway-package revenue to the three divisions using: a. The stand-alone revenue-allocation method | Selling Price | Rev. Allocation | Precio por cuarto para dos personas 2 noches | $800 | $581.82 | Dos “rounds” de golf con precio de | 375 | 272.73 | Una cena para dos | 200 | 145.45 | | $1‚375 | $1‚000 | b. The incremental revenue-allocation method | Selling Price | Rev. Allocation
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4.3 Reliability Analysis According to Saunders et al. (2009)‚ reliability test is an indicator of measure for internal consistency and to ensure the quality of the questionnaire. In order to achieve a more accurate questionnaire‚ this study used the Cronbach’s Alpha which is the most popular model to determine the correlation among the items and to assess the internal consistency of a questionnaire (or survey) that is made up of multiple Likert-type scales and items. According to Sekaran and Bougie
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HISTORY OF ACCOUNTING Primitive Accounting Traced as far as 8500 BC in Mesopotamia through the use of clay like: a. Record for paid wages b. Record purposes‚ as general Pyramids in Egypt‚ for the costs of structures Other places like China‚ Babylon‚ and Greece Middle Ages More formal account-keeping methods were developed by the merchants and banks. Double-entry records first appeared in Genoa in 1340 AD. First accounting book was written by Contrugli in Naples Summa de Arithmetica
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currently have the lowest gross margin among all products‚ because competitors had been reducing prices on pumps and Wilkerson adopted its prices in order to remain competitive and to maintain the volume. 2. Given some apparent problems with Wilkersons cost system‚ should executives abandon overhead assignment to products entirely by adopting a contribution margin approach in which manufacturing overhead is treated as a period expense? Our conclusion is‚ that they should not adopt a contribution margin
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study will have some branches and channel of communicating. Finally reports started from branches and then upward in a hierarchical order to the headquarters‚ where all reports collected are consolidated into a single balance sheet according to the accounting policies adopted and finally communicated to interested parties through magazine after being certified by external auditors. For this reason financial reports are expected to be qualitative‚ Simple and relevant. Finally‚ financial information of
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The historical cost concept means expenses and assets must be recorded with their original cost according to its representation cost of things from the past. CITATION Wil09 \l 17417 (Wild‚ Shaw‚ & Barbara‚ 2009) For example‚ APPLE Company bought equipment at the price of RM 10‚000 and after few months‚ the equipment is then estimated to drop in value. The cost of the purchase RM 10 000 would be recorded in the financial report because there is official receipt and documents supporting the value
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One piece of research into the breakdown of romantic relationships is from Duck (1982). According to his phase model of the breakup of a relationship‚ it all begins with the breakdown of the relationship where there is dissatisfaction within the relationship. These dissatisfied partners then begin to consider all the problems within the relationship‚ thinking mostly about the relational ‘costs’ which develops a resentment for the relationship. This is known as the intra-psychic phase. Once a threshold
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Jimmy castro Unit: The Historical Process This Unit Activity will help you meet these educational goals: Inquiry Skills—You will apply disciplinary concepts and tools; analyze societal issues‚ trends‚ and events; develop credible explanations of historical events and developments based on reasoned interpretation of evidence; gather‚ evaluate‚ and use evidence; and communicate your conclusions. 21st Century Skills—You will employ online tools for research and analysis‚ use critical-thinking and problem-solving
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What is a theory? In this book we consider various theories of financial accounting. Perhaps‚ there¬fore‚ we should start by considering what we mean by a ’theory’. There are various perspectives of what constitutes a theory. The Oxford English Dictionary provides various definitions‚ including: A scheme or system of ideas or statements held as an explanation or account (description) of a group of facts or phenomena. Explanation or Account (description) of a group
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RELEVANCE OF ICT TO HUMAN DEVELOPMENT CHAPTER ONE 1.1 INTRODUCTION AND DEFINITION OF ICT The acronym ICT represents information and communications technology. ICT is a composite term made up of three important concepts which are information‚ communications and technology. To understand ICT‚ one must understand the three concepts. Information can simply be defined as data that has been processed‚ that aids decision making. It can also
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