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    E -11 DM 5 DL 4 VMO 3 FMO = 180‚000/50‚000 = 3.6 Total = 15.6 15.6 * 5‚000 (50‚000-45000) = 78‚000 E-12 DM 5 DL 4 VMO 3 Cost per unit = 12 $ EIV = 12 * 5000 = 60‚000 E-13 Difference 3.6 * 5000 = 18‚000 And 78‚000 – 60‚000 = 18‚000 E-14 CGS sold = 45000(sold) * 15.60 = 702‚000 E15 12 * 45000 = 540‚000 E16 Sales = 30 * 45‚000 = 1‚350‚000 CGS 702‚000 CM 648‚000 Less S & admin. 160‚000 Net income 488‚000 E17 Sales =

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    managerial accounting

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         36‚000 Total needs 75‚500 99‚000 96‚000 176‚000 Less beginning inventory    31‚500    40‚500    54‚000      31‚500 Required unit purchases   44‚000 58‚500 42‚000 144‚500 Unit cost     ×   $5     ×   $5     ×   $5      ×    $5 Required dollar purchases $220‚000 $292‚500 $210‚000 $  722‚500 *90% of the next month’s sales in units. Case 8-29 d. Budgeted cash disbursements for merchandise purchases: April May June

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    MOUNT SAINT VINCENT UNIVERSITY Halifax‚ Nova Scotia Department of Business & Tourism Business 3320 (All sections) Managerial Accounting I Course Outline Fall 2013 Welcome to BUSI3320 Managerial Accounting Why study Managerial Accounting? As a manager (current or future) you will need accounting information to help you make decisions that will enhance your organization. You will learn how to develop and apply this information in the real world. Hopefully you will learn critical thinking skills

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    Chapter 6 Cost-Volume-Profit Relationships Solutions to Questions 6-1 The contribution margin (CM) ratio is the ratio of the total contribution margin to total sales revenue. It can be used in a variety of ways. For example‚ the change in total contribution margin from a given change in total sales revenue can be estimated by multiplying the change in total sales revenue by the CM ratio. If fixed costs do not change‚ then a dollar increase in contribution margin will result in a dollar

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    CHAPTER 20 INVENTORY MANAGEMENT‚ JUST-IN-TIME‚ AND SIMPLIFIED COSTING METHODS 20-1 Cost of goods sold (in retail organizations) or direct materials costs (in organizations with a manufacturing function) as a percentage of sales frequently exceeds net income as a percentage of sales by many orders of magnitude. In the Kroger grocery store example cited in the text‚ cost of goods sold to sales is 76.8%‚ and net income to sales is 0.1%. Thus‚ a 10% reduction in the ratio of cost of goods sold to sales

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    Not everything that can be counted counts‚ and not everything that counts can be counted. Albert Einstein LG Electronics‚ Inc established in 1958 and has its headquarter in Seoul‚ South Korea is one of the leading companies in the world which produces electronic and communication devices‚ IT productions. LG which stands for “Life’s Good” determines what the company is striving for. One of the main aim of LG Electronics is ensuring to make the dgigtal life better for its customers. Eco- Friendly

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    1-5 a. Historical costs are not useless in rapidly changing environment. Even though it does not tell us the fair market value of a certain item‚ it gives us an idea of how the price has changed as time passes. It allows us to record the depreciation and forecast the future costs. b. 1-8 2-4 A lotion bundle consists of 2 cases of 4oz‚ 4 cases of 8oz and 1 case of 12oz bottles. For each lotion bundle: Revenue=2*$36+4*$66+1*72=$408‚ Variable cost=2*$13+4*$24.5+1*27=$151 Contribution

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    1. The Allen Company uses a job-order costing system. The following activity took place during the month of March: Required: Prepare journal entries to record the information above. Key your entries by the letters a through i. Assume all purchases are made on account. 1 2 2. Hirpara Inc. has provided the following data for July: Required: Prepare T-accounts for Raw Materials‚ Work in Process‚ Finished Goods‚ and Manufacturing Overhead‚ and Cost of Goods Sold. Record the beginning

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    CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE |Number |Topic |Type/Task |Status | | | | |(re: 14/e) | |Questions: | |

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    ACCT116 Management Accounting Spring Semester 2012/13 Course Instructor Dr Emad AWADALLAH Library Building Basement Room B161 Email: emad.awadallah@qu.edu.qa Contact Details O Course Instructor: Dr Emad AWADALLAH  My Office room: Library Building‚ Basement‚ Room B161  Office Hours: Sunday Female 9:30-10:30 am  Office Hours: Thursday Male 9:30-10:30 am  E-mail: emad.awadallah@qu.edu.qa Core Text Book By Garrison‚ Noreen and Brewer‚ 14th edition‚ 2011. Assessment Grading First Exam Second

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