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    Community College of Philadelphia Business Administration Department Managerial Accounting – ACCT 102 (On-Line) The Early summer session for ACCT 101-900‚ CRN 50415‚ begins May 13‚ 2013‚ and the Late summer session for ACCT 101-901‚ CRN 50995‚ begins July 8‚ 2013. Instructor: Alan E. Davis‚ CPA Office: B2-24C (Note: during the summer sessions‚ I am on campus infrequently) Office Hours: Contact me by telephone or e-mail‚ and if I’m not immediately available‚ I will

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    University of Washington – ACCT 225 – Intro Managerial Accounting Midterm 2 Study Guide Below is a list of some of the things you should definitely be familiar with for Midterm 2. It is not intended to be a complete list. Rather‚ this should be used a supplement to the studying you were otherwise doing. Chapter 7 Under variable costing‚ only those manufacturing costs that vary with production quantity (output) are included as product costs. This would typically include direct materials‚ direct

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    memo4

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    ACCT 612    Tax Research Memo    Gabrielle Cole  Lebanon‚ Indiana  March 6th‚ 2015    Relevant Facts    Robert Jones has just rendered service for a taxpayer as an expert witness in a case heard  by the U. S. Tax Court. The taxpayer is requesting reimbursement for Jones’ fees and for  those amounts paid to her attorney in presenting the case. Jones’ billing rate for this type  of engagement is $500 per hour‚ the market rate for such services in his city‚ plus out­ of­  pocket expenses.     Specific Issues 

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    T-43 Som Case

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    ISOM Case Study ~ Assessed Task ~ T-43 Task: Part 1: 5-minute individual presentation with slides (no Q & A) = 15% Part 2: evaluation of one peer = 5% (this mark is applied to you‚ not your peer) Scenario: Michael Kan‚ the CEO of Widget‚ a medium-sized manufacturing company in Shenzhen‚ has decided to introduce a performance-based incentive scheme. Employees will no longer receive an automatic yearly salary increase. Instead the CEO plans to reward the top 20% of his workers each year

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    according to the length of time they remain outstanding e. Why did the company extend credit to customers? They would not have extended credit if they knew which companies would eventually not pay. Nikki Ko-Wei Chen ACCT 610 Gamma 6 Case 8: Pearson plc Nikki Ko-Wei Chen ACCT 610 Gamma 6 Case 8: Pearson plc f. Provision for bad and doubtful debts i. T-account for bad and doubtful debts ii. Journal entries for Bad and doubtful debts expense 2009 Bad and doubtful debts

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    Case 9 Thor

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    Benchmarking Thor Industries’ Inventory Management - Group 2 Teddy Dwork‚ Alexa Esquivel‚ Noelle Fennessy‚ Alec Madow‚ Marc Milgrim 1. Inventory Share of Total Assets Net Accts Rec. Share of Total Assets Gross Profit Percentage (GP/Sales) SG&A Percentage (SG&A/Sales) 2008 15.3% 14.7% 12.2% 6.7% 2007 16.0% 16.7% 12.7% 6.2% 2. 2008 5.8% 13.2% 20.2 25.3 2007 6.9% 17.6% 22.7 24.7 Return on Sales = EBIT/Revenue Return on Equity = NI/Inv Days Receivable = AR/(sales/365) Days Inventory= (Avg Inv/COGS)

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    Accounting

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    conservatism principle requires that financial statements should report LEAST favorable figures. -do not close accumulated depreciation account *NET INCOME -GROSS PROFIT PERCENTAGE= GROSS PROFIT/ NET SALES REVENUE -purcahsed inventory on account=merch inv/acct pay -returned inventory=act pay/ merch inv -paid freight bill on purchase=merch inv/cash -paid merch invoice w. discount period=act pay(D)/ (C)

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    Hwkset 1

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    Homework Problems Problem #1 For December 31‚2012‚ the balance sheet of Baxter Corporation is as follows: Current Assets Liabilities Cash $10‚000 Accts. Payable $12‚000 Accts Receivable 15‚000 Notes Payable 20‚000 Inventory 25‚000 Bonds Payable 50‚000 Prepaid Expenses 12‚000 Fixed Assets Stockholders Equity Plant & Equip(gross) $250‚000 Common Stock $75‚000 Less Accum Deprec. 50‚000 Paid in capital 25‚000 Net Plant & Equip $200‚000

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    Ender Corporation Case 11

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    MINICASE ACCT – 13 1. What are the relevant facts? - The company for which Chris is the controller is facing difficult times in light of a downturn in the construction industry. - Chris and Robin know that a material receivable from the Ender Corporation is probably uncollectable. - The allowance adjustment for the material receivable has not been made - Allowance adjustment will cause the auditor to mention the company’s unstable financial position and therefore without a clear opinion‚ the

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    Emergency Plan

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    EMERGENCY RESPONSE & EVACUATION PLAN Contents Page Introduction ................................................................................................................................................................1 Fire Prevention............................................................................................................................................................2 Fire Protection Systems .........................................................................

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