a I/A Accounting Management Accounting 1. Management accounting – Its nature‚ purposes‚ place in general accounting theory‚ role in general and strategic decision making process of management‚ comparisons with other areas of accounting 2. Definitions of cost‚ cost classification‚ cost behaviour 3. Costing issues – Cost accumulation; cost allocation‚ apportionment‚ absorption; overheads‚ overhead absorption rates‚ under and over-recovery of overheads‚ normal and actual costing 4. Absorption
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CHAPTER 1 Managerial Accounting ASSIGNMENT CLASSIFICATION TABLE Brief Exercises 1 A Problems B Problems Study Objectives *1. Explain the distinguishing features of managerial accounting. Identify the three broad functions of management. Define the three classes of manufacturing costs. Distinguish between product and period costs. Explain the difference between a merchandising and a manufacturing income statement. Indicate how cost of goods manufactured is determined. Explain the difference
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Dominic has been with the organisation since 1990 and has been the main contact for student services‚ the reason for choosing Dominic is to give an overall view of the business strategy and what are the future plans for the organisation. 2. Grace Connolly – Operations Manager‚ Grace has been working for UCD for 15 years and has been the main contact for the development of the UCD Sport & Fitness complex. Grace is the main contact for the day to day running of the organisation and the reason for selecting
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Describe the expected patterns of development from 0-16 years and the factors affecting development. (P1 & P2) Age | Social & Emotional | Physical | Language | Cognitive | 0-6 months | The child will begin to recognise their carers face and voice.They will start to develop their self-image.The child will smile at 6 weeks.They will be friendly with strangers but will start to show shyness and anxiety when carer is out of sight. | Newborn babies are born with rooting‚ sucking‚ hand grasp
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STATEMENT OF PURPOSE INTRODUCTION I am 24 years old‚ born and brought up in Karachi Pakistan‚ I have been living with my family ever since‚ I have 4 elder sisters who are married‚ 3 of them are living in United Arab Emirates and one is in Lahore Pakistan. (Family Composition Form Attached). My father belong to a Hotel Industry‚ he worked in United Arab Emirates London and Muscat. My father passed away in 2012‚ My mother is Assistant Director at Newport Institute of Communication & Economics; I belong
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Table of Contents Theory 2 Introduction 2 Fundamental 2 Background 3 Prepayment 3 Accrual 3 Income Statement 6 Balance Sheet 8 Trend Profit 9 QUOTES THEORY‚ INTRO‚ TABLE OF CONTENTS Introduction The purpose of this report is to identify the items that may result in adjusting entries for both prepayments and accrual by looking at the trial balance and income statement. Furthermore‚ analyzing the historical summary of financial is to know the trend for profit or loss of
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Managing people & organisations assessment notes Topics * Types of business * Mission Statements * Policies * Goals * Objectives ------------------------------------------------- Types of Business Sole Trader – one owner of business (1 person who has legal responsibility) such as gardener‚ window cleaner‚ small retailer‚ and plumber Advantages * Caters for needs of local people * Profits don’t have to be shared * Business affairs can be kept private
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there is no complex paperwork. The business and the owner are the same person in law. The sole trader does not have limited liability which means that they are responsible for all the debts of the business. The sole trader has to produce an annual accounting return for the Inland Revenue. 2. Partnerships are set up by a Deed of Partnership which is a document made out by the partners and witnessed by a solicitor. This Deed sets out the legal relationship between partners e.g. how profits will be
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George Mukarakate QCF Level 5 Diploma Unit 514 Learning Outcome. Be able to lead service provision that protects vulnerable adults Promote service provision that supports vulnerable adults to assess risks and make informed choices Safeguarding vulnerable adults involves a range of measures to protect people in the most vulnerable circumstances. The government has published a series of policies and reports focused on achieving good outcomes in safeguarding vulnerable adults. The aim of these policies
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UNIT 8 P1 Behaviourist approach Classical Conditioning – Learning to make an association between two events. Operant conditioning – The use of consequences to influence the occurrences of particular behaviour. Behaviourism is a psychological perspective‚ it focuses on observing behaviour. ‘ Learning theory’ is when an individual learns from observing some one else’s behaviour
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