amounts which are set aside out of the profits for a specific purpose e.g. provisions for bad debts‚ doubtful debts or depreciation‚ etc. These provisions are made in view of some expected events. Any expected loss in the future relating to the current accounting period must be charged (i.e. debited) to the profit and loss account of the current period. Similarly‚ any expected gain in the future relating to the current year must be credited to the profit and loss account of the current year. N
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Ronald Coase noted‚“The cost of doing anything consists of the receipts that could have been obtained if that particular decision had not been taken.” For example‚ the opportunity set for this Friday night includes the movies‚ a concert‚ staying home and studying‚ staying home and watching television‚ inviting friends over‚ and so forth. The opportunity cost of taking job A included the forgone salary of $102‚000 plus the $5‚000 of intangibles from job B. Opportunity cost is the sacrifice of
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The staff members are all trained in applied behavioral analysis (ABA) and can handle the students if something were to go out of hand. Since we are working with students in the highest class these students have the most years of training and education; they are the students who are most typically functioning
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Strategic Cost Management ACCT90009 Seminar 1 Seminar 1 Subject Administration Introduction to SCM oduc o o SC Administration • Subject Coordinator Dr. David Huelsbeck Email: david.huelsbeck@unimelb.edu.au Room: 08.028‚ The Spot Phone: +61 3 9035 6256 Consultation Hours: Monday 4:15pm – 6:15pm • Seminars: Tuesday: 2.15 pm – 5.15 pm‚ FBE ‐ Theatre 211 (Theatre 2) Thursday: 6.15 pm – 9.15 pm‚ Alan Gilbert ‐ Theatre 2 Teaching Format and Resources • Seminar Format 3 hour seminar
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Methods of analysis for the consumer behavior Qualitative studies: Behavior can also be measured through qualitative tools and techniques such as focus group‚ depth interview (individual) and psychological tests. That helps to identify consumer opinions‚ beliefs and feelings by getting them involved in open discussions. Focus group= in focus group interview‚ there is a group of consumers between 6 and 12 persons called together and a moderator who control this interview. The discussion
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inventory‚ January 1 $ 22‚000 Plus purchases 183‚000 Merchandise available for sale $ 205‚000 Less merchandise inventory‚ January 31 17‚000 Cost of goods sold $ 188‚000 E1-4 Finished goods‚ July 1 $ 85‚000 Plus cost of goods manufactured 343‚000 Finished goods available for sale $ 428‚000 Less finished goods‚ July 31 93‚000 Cost of goods sold $ 335‚000 E1-5 Selling & Direct Direct Factory Admin. Items Materials Labor Overhead Expense a. Steel used in an
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CHAPTER ONE PRINCIPLES OF PERSONNEL MANAGEMENT HUMAN RESOURCE DEPARTMENT AND ITS BASIC FUNCTIONS For any organization‚ staff or men power is the most valuable asset.. In the modern age where computers and information technology have brought revolutionary changes in the progress and performance‚ human resource factor’s importance has become imperative. Many years ago large organizations had no separate department for staff matters and Personnel & Admin Department was doing the job. But recently
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A charity for profit entity exists‚ and its role is to serve a charitable mission‚ but they are legally for profit. Profit charities basically focus on revenue and runs like a company. Their aim is generating profit for their company. Because it is a charity for profit‚ they have to pay taxes for the profit they made‚ while a nonprofit charity will not be taxed. Charites for profit can be categorized into two different sections. Firstly‚ the benefit corporation charities. They can maximize their
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Functional Behavior Assessments: Principles‚ Procedures‚ and Future Directions‚ “the FBA was designed to help schools determine the appropriateness of services and placement‚ identify positive interventions to reduce the undesirable behavior‚ and develop appropriate behaviors to replace the inappropriate ones”. In addition‚ the article defined the FBA as an organized methods and strategies to collect antecedent data‚ behavior data‚ and consequential data to determine the function of the behavior. “The
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Full 23 chapters Horngren Cost Accounting 14e Solution Manual + Test Bank at https://sellfy.com/p/vB9y Cost Accounting‚ 14e (Horngren/Datar/Rajan) Chapter 12 Pricing Decisions and Cost Management Objective 12.1 1) Companies should only produce and sell units as long as: A) there is customer demand for the product B) the competition allows it C) the revenue from an additional unit exceeds the cost of producing it D) there is a generous supply of low-cost direct materials Answer:
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