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    Budgeting

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    Chapter 9: Budgeting Discussion Questions 9.1 State the different types of budgets that may be prepared. Different budgets include: sales or fees budget; operating expenses budget; production and inventory budgets; budgeted income; cash budget; budgeted balance sheet; and the capital budget. P9.7 Preparation of receipts from debtors schedule and cash budget Ken Martin‚ manager of Lonnie Car Repairers‚ has requested that you prepare a cash budget for the months of December and

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    References: Edmonds‚ T.‚ Olds‚ P.‚ McNair‚ F.‚ & Tsay‚ B. (2012). Survey of Accounting (3rd ed.). New York‚ NY: McGraw-Hill Irwin. ISBN: 978-0-07-811085-6 ID #7050926Document URL: http://proquest​.umi​.com/pqdweb​?did=7050926​&sid=5​&Fmt=2​&clientId=74379​&RQT=309​&VName=PQD Ferrara‚ William L.. (1990). The New Cost/Management Accounting - More Questions than Answers. Management Accounting‚ 72(4)‚ 48. Retrieved July 24‚ 2012‚ from ABI/INFORM Global. (Document ID: 652920)

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    INTRODUCTION Through history and the many years of accounting practice‚ a lot of accounting theories have been developed. Interestingly‚ many of those theories are grounded on the basis of prescribing and proposing how accounting processes should be performed. These are known as normative theories of accounting as they are not built on observation‚ but rather upon the theorist’s deductive judgement‚ and subjective opinion (Goble 2009). Accounting conceptual frameworks are good examples of normative

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    Motivational Plan

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    Determine the motivational strategy or strategies that would likely be most appropriate for each of your three employees on basis of their individual characteristics. Indicate how you would leverage their employee evaluations to motivate each of the three employees. Describe one or more of the motivational theories and explain how the theories connect to each of your selected motivational strategies. |Team Member Name |Summary of Individual Characteristics |Motivational Strategy

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    Motivational Strategies

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    Motivational Strategies and Productivity Cynthia Henry PSY 320 June 4‚ 2012 Sandra Branton‚ EdD Motivational Strategies and Productivity Introduction Recent research by Gallup and Harris Interactive polling shows that ninety percent of managers are either disengaged or distracted from key priorities and only ten percent are focused on what matters most to their organizations. More discouraging are the findings regarding employees. Poll results showed that only twenty nine percent of all

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    Methods of Budgeting

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    Research and Library Services Northern Ireland Assembly Research Paper 06/10 January 2010 METHODS OF BUDGETING A paper that presents different approaches to budgeting in the public sector along with case studies of their application by various organisations internationally. Library Research Papers are compiled for the benefit of Members of The Assembly and their personal staff. Authors are available to discuss the contents of these papers with Members and their staff but cannot

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    compared to these standards (comparing what happened with what should have happened). The differences are called exceptions and are brought up to the management. Variance Analysis Cycle: preparation of standard cost performance reports in the accounting department – highlight variances‚ variances raise questions‚ significant variances are investigated to discover their root causes‚ and finally corrective actions are taken. The cycle repeats with new performance reports. Standard Cost Record:

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    Emerging issues in Accounting Below is the list of some of the emerging issues we have seen recently. These emerging issues have raised many questions on the functioning of accounting around the globe. Continuing demand for skilled professionals Globalization and International Financial Reporting Standards (IFRS) The accountant and Corporate scandals. The call for Auditor rotation. Need for Global Code of ethics Technology advances We will discuss one of the emerging issues in details. We will

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    | Question : | (TCO 2) Bubba’s Crawfish Processing Company uses a traditional overhead allocation based on direct labor hours. For the current year overhead is estimated at $2‚250‚000 and direct labor hours are budgeted at 415‚000 hours. Actual overhead was $2‚200‚000 and actual direct labor hours worked were 422‚000.   (a) Calculate the predetermined overhead rate. (b) Calculate the overhead applied. (c) Determine the amount of overhead that is over/underapplied. | |   | Student Answer:

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    managerial

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    Chapter 1 1 Introduction Economics and managerial decision making 2  Economics: The study of the behavior of human beings in producing‚ distributing and consuming material goods and services in a world of scarce resources  Management: The science of organizing and allocating a firm’s scarce resources to achieve its desired objectives  Managerial economics: The use of economic analysis to make business decisions involving the best use (allocation) of an organization’s scarce

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