Managerial Accounting Analysis of Concepts and Techniques Managerial Accounting BUS 630 Managerial Accounting Analysis of Concepts and Techniques Introduction/Thesis Statement Managerial accounting is a concept used in businesses to manage internal systems. Understanding the importance of effective decision making‚ planning and control creates a foundation for value within the company on a more in depth level. Planning and controlling is measured by performance based on budgeting accounts
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Exercise 3-13. Costing Units Completed and Ending Work in Process [LO 2‚3‚4] At the start of November‚ Penco Refinery had Work in Process inventory consisting of 4‚000 units that were 90 percent complete with respect to materials and 50 percent complete with respect to conversion costs. The cost of the units was $38‚000 ($25‚000 of material cost and $13‚000 of labor and overhead). During November‚ the company started 44‚000 units and incurred $421‚970 of material cost and $394‚880 of labor and
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Compute the depreciation expense for year 2009 on the building using the straight-line method‚ assuming a 15-year life and a $30‚000 salvage value. 495‚500 – 30‚00015 = 31‚000 3. Compute the depreciation expense for year 2009 on the land improvements assuming a five-year life and double-declining-balance depreciation. Step 1 Straight-line rate = 100% / 5 years = 20% Step
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14.14 + j14.14 − 43.3 + j25 = −29.16 + j39.14 = 48.81/126.68◦ Therefore i = 48.81 cos(ωt + 126.68◦ ) mA [c] V = 20 + j80 − 30/15◦ = 20 + j80 − 28.98 − j7.76 = −8.98 + j72.24 = 72.79/97.08◦ v = 72.79 cos(ωt + 97.08◦ ) V AP 9.3 [a] ωL = (104 )(20 × 10−3 ) = 200 Ω [b] ZL = jωL = j200 Ω © 2010 Pearson Education‚ Inc.‚ Upper Saddle River‚ NJ. All rights reserved. This publication is protected by Copyright and written permission should be obtained from the publisher prior to any prohibited reproduction
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16 Fourier Series Assessment Problems AP 16.1 av = 1 T ak = 2 T = 0 Vm dt + 2T /3 0 4Vm 3kω0 T = bk = 2T /3 2 T 2T /3 0 4Vm 3kω0 T 1 T Vm 3 T 2T /3 Vm cos kω0 t dt + sin 4kπ 3 = Vm sin kω0 t dt + 1 − cos 4kπ 3 7 dt = Vm = 7π V 9 Vm cos kω0 t dt 3 T 2T /3 6 4kπ sin k 3 Vm sin kω0 t dt 3 T 2T /3 = 6 k 1 − cos 4kπ 3 AP 16.2 [a] av = 7π = 21.99 V [b] a1 = −5.196 b1 = 9 a2 = 2.598 a3 = 0 a4 = −1.299 a5 = 1.039 b2 = 4.5 b3 = 0 b5 = 1.8 b4 = 2.25 2π = 50 rad/s T [d]
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emphasize that service in advertisements. Discuss whether each of the following types of information is relevant for this product emphasis decision: 1) Direct labor (doctors and nurses) 2) Direct supplies and medicine 3) Overhead 2. The Vegan Wagon is part of a chain of restaurants and has been losing money in past months. Part of the problem has been a decline in sales. However‚ sales are expected to pick up during the summer months. In March‚ for example‚
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CHAPTER 5 Solutions—Series A Problems 5–1A.(a)Net FUTA tax $123‚400 × 0.006=$740.40 (b)Net SUTA tax$123‚400 × 0.048=5‚923.20 (c)Total unemployment taxes$6‚663.60 5–2A.Earnings subject to FUTA and SUTA: $737‚910 – $472‚120 = $265‚790 (a)Net FUTA tax$265‚790 × 0.006=$1‚594.74 (b)Net SUTA tax$265‚790 × 0.029=7‚707.91 (c)Total unemployment taxes$9‚302.65 5–3A.(a)Net FUTA tax$67‚900 × 0.006=$407.40 (b)Net SUTA tax$83‚900 × 0.037=$3‚104.30 5–4A.(a)SUTA taxes paid to Massachusetts$18‚000 × 0
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ACC2131 Cost Information for Decision Making Week 3 (Chapter 2) Tutorial Solutions Semester 1‚ 2015 Note to students: Beware! These solutions are not necessarily model answers. In exams‚ you will not have demonstrated your understanding of the answers to these exercises if you seek only to memorise them. You are encouraged to use tutorial time to discuss issues that will test and clarify your understanding of these exercises‚ as well as expanding your analytical and critical-thinking skills. 2.5
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Contents 1-Introduction 2 2-1 Cost Behavior‚ benefits and difficulties ahead 3 2-2 Using CVP as a mean for Prediction 4 3- Conclusion 6 4- Reference 6 1-Introduction A good understanding of the relationship between cost and activities in a company is necessary for managers in every type of organization and this clothing manufacturing company is concerned because they do not have this understanding and what benefits it has for guiding managers to understand the changes
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SOLUTIONS MANUAL CHAPTER 15 PUT AND CALL OPTIONS PROBLEMS Exercise (strike) price 1. A stock has an exercise (strike) price of $40. a. If the stock price goes to $41.50‚ is the exchange likely to add a new strike price? b. If the stock price goes to $42.75 is the exchange likely to add a new strike price? 15-1. a) No. For stocks over $25‚ the normal interval is $5‚ with a new strike price added at the halfway point or $42.50 (between $40 and $45). b) Yes‚ the stock price has equaled or exceeded
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