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    accounting

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    (Favorable variance vs. unfavorable variance). III. Standard cost To establish the standard cost of producing a product‚ it is necessary to establish standards for each manufacturing cost element— direct materials‚ direct labor‚ and manufacturing overhead IV. Formula Standard Cost = standard Q * Standard P (1) Total variance = total actual cost – total standard cost (2) DM variance = DM price variance

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    Variable Cost

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    1.  Managerial accounting:  A. has its primary emphasis on the future. B. is required by regulatory bodies such as the SEC. C. focuses on the organization as a whole‚ rather than on the organization’s segments. D. Responses a‚ b‚ and c are all correct. 2. The plans of management are expressed formally in:  A. the annual report to shareholders. B. Form 10-Q submitted to the Securities and Exchange Commission. C. performance reports. D. budgets. 3. The costs of direct materials

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    Cost Classification

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    Cost classification is the process of grouping costs according to their common characteristics. A suitable classification of costs is of vital importance in order to identify the cost with cost centres or cost units. Cost may be classified accounting to their nature‚ i.e.‚ material‚ labor and expenses and a number of other characteristics. The same cost figures are classified according to different ways of costing depending upon the purpose to be achieved and requirements of particular

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    Accounting

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    6-3 What is the future value of $7‚540 at the end of 7 periods at 8% compounded interest? What is the present value of $7‚540 due 9 periods hence‚ discounted at 11%? What is the future value of 15 periodic payments of $7‚540 each made at the end of each period and compounded at 10%? What is the present value of $7‚540 to be received at the end of each of 18 periods‚ discounted at 5% compound interest? 6-6 Dwayne Wade Company recently signed a lease for a new office building‚ for a lease period

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    accounting

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    last month for our salesmen to stop shaving their bids and to bid full cost quotations. I’ve been trying for weeks to improve the quality of our business‚ and if I turn around now and accept this job at $430 or $450 or something less than $480‚ I’ll be tearing down this program I’ve been working so hard to build up. The division can’t very well show a profit by putting in bids which don’t even cover a fair share of overhead costs‚ let alone give us a profit. Byrch Paper Company was a medium-sized

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    Cost and Store

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    Chapter 14 - Operational Performance Measurement: Sales and Direct-Cost Variances‚ and the Role of Nonfinancial Performance Measures 14-1 Pet Groom & Clean (PG&C) David Green is considering his operating statement for 2010‚ which is displayed in the table below. David is the manager of store number 88‚ where he began as one of the staff 6 years ago‚ and through hard work has risen to become manager of the store. The operating report shows his budgeted performance for the year and the actual results

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    between accrual-basis accounting and cash-basis accounting? The variation between accrual basis accounting and cash basis accounting‚ is how cash is documented. Cash basis is an accounting basis that is used when expenses and revenue are paid out or received. This is when the transaction will be recorded. In accrual-basis accounting‚ transactions are recorded when they actually happen. Payment does not need to be made for the transaction to be recognized in accrual-basis accounting unlike cash-basis

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    Accounting

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    Product strategy is 1 of 10 decisions of OM and focuses on developing a competitive advantage thru differentiation‚ low cost‚ rapid response‚ or combination of these. PRODUCT STRATEGY OPTIONS: Product Selection- the choosing of good or service to provide customers or clients; Differentiation- by offering a distinctly unique and high quality product; Taco Bell- has developed a low cost and high value product line; Toyota- a rapid response to changing customer demand; PRODUCT LIFE CYCLES: Intro Phase-

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    ETHICS IN ACCOUNTING Presented by: Rojina Sapkota Abhilasha Thapa Pooja Shah Sandeep Gautam Mendhala Lama Gurung AND THE ACCOUNTING PROFESSION What is ETHICS? -All about making right choices and producing good behavior What is ETHICS in ACCOUNTING? -Being responsible enough to behave as a TRUSTWORTHY accountant. ROLE/IMPORTANCE OF ETHICS IN ACCOUNTING  To provide true knowledge of the financial transactions taking place.  To ensure correct decision making . WHAT IS AN ETHICAL DILEMMA

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    Accounting

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    5 PROBLEM 28. Y‚ an S corporation formed at the beginning of the year‚ has the following information in its first year: Gross Income from services $100‚000 Net short-term capital loss (2‚200) Salary paid to F (10‚000) Medical insurance premium for F (300) Other operating expenses (54‚000) Cash distributions to F 5‚000 F‚ a 50 percent owner of Y‚ is single and has no other tax information. F’s A.G.I. is a. $21‚900 b. $26‚750 c. $26‚900 d. $35‚700 e. Some other amount‚ which is $_________

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