Xem 1-20 trên 166 kết quả Period costs
  • Armor World manufacturers armored cars. The armor provides low level balistics protection. Cars are made to customer specifications via orders submitted over an internet site. The cars are completed and shipped in about one day. As a result, Armor World does not maintain any work in process or finished goods inventory. The following costs were incurred in producing and selling mats during July:

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  • Brian Snow is a river guide on the Columbia River. Typically brian takes tourists around 30 to 80 miles upriver. Round trip takes anywhere from 2 to 8 hours before returning to dock. Brian has noted that overall fuel costs vary based on “miles upriver” and he is considering changing his guide fee to separately charge customers for estimated fuel costs. Below Brian’s log for 15 typical days showing “miles upriver” and “total fuel cost”.

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  • Max Protect Armored Cars, a private-sector company, provided the following aggregated data for armored construction jobs during a recent period: Direct materials $ 4,480,923 Direct labor 7,296,518 Applied (and actual) factory overhead 2,741,151 Beginning work in process 4,850,032 Ending work in process 5,853,000 a) How much is cost of goods manufactured? Is this necessarily the same as cost of goods sold? Why or why not?

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  • Amsterdam Corporation produces medical grade isotopes. The isotopes are produced in a single continuous process and Amsterdam uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production.

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  • After studying this chapter, you should be able to: 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.

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  • Early portions of this textbook dealt mostly with financial accounting. Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented. Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized.

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  • The question of whether an automobile accident victim should be allowed to bring a claim for punitive damages for unfair settlement practices against another person's liability insurer — a so-called third-party, bad faith suit — has become an important policy concern.This book examines the compensation that automobile insurers paid to accident victims in California during a period, 197......

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  • Chapter 1 - Introduction to managerial accounting and cost concepts. After studying Chapter 1, you should be able to: Identify and give examples of each of the three basic manufacturing cost categories, distinguish between product costs and period costs and give examples of each, prepare an income statement including calculation of the cost of goods sold,...

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  • Chapter 2: Basic cost management concepts. After completing this chapter, you should be able to: Explain what is meant by the word cost; distinguish among product costs, period costs, and expenses; describe the role of costs in published financial statements.

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  • Learning objective: Determine the cost of goods sold and ending inventory under the periodic inventory system for each of the four inventory costing methods: Specific identification; first-in, first-out (FIFO); last-in, first-out (LIFO); weighted average.

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  • Chapter 14 - Operational performance measurement: sales, direct-cost variances, and the role of nonfinancial performance measures. After studying this chapter you should be able to: Explain the essence of control systems in general and operational control systems in particular, explain the total operating-income variance for a given period, develop a general framework for subdividing the total operating-income variance into component variances,...

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  • Chapter 14 - Managerial accounting concepts and principles. After you have read this chapter you should be able to: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for manufacturing and merchandising companies differ, explain manufacturing activities and the flow of manufacturing costs, describe trends in managerial accounting,...

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  • administrative expenses, being treated as period costs. ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING. ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.

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  • When inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing. IFRS – VAS: Significant differences. IFRS: There are 38 Standards VAS: There are 26 Standards.

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  • When inventories are purchased with deferred settlement terms, the difference between the purchase price for normal credit terms and the amount paid is recognised as interest expense over the period of financing. IFRS – VAS: Significant...

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  • 11 Accounting Decisions. This chapter explains how accountants classify costs and determine the costs of products/services through differentiating product and period costs, and direct and indirect costs. The chapter emphasizes the overhead allocation problem: how indirect costs are allocated over products/services.

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  • CHAPTER 14 Capital Budgeting After completing this chapter, you should be able to answer the following questions: Why do most capital budgeting methods focus on cash flows? What is measured by the payback period?

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  • Capital markets are becoming global markets and commercial real estate markets are no exception. Recently, international real estate investors have expressed interest in investing in the Asian emerging markets. Three main reasons can be given for investing in such markets. First the strong economic performance in the region, at least up to 1997 and the huge growth potential of the region in the future.

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  • IntroductionFuture developments. For the latest information about developments related to Publication 946 such as legisla-tion enacted after this publication was published, go to www.irs.gov/pub946. This publication explains how you can recover the cost of business or income-producing property through deduc-tions for depreciation (for example, the special deprecia-tion allowance and deductions under the Modified Accel-erated Cost Recovery System (MACRS)).

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  • Par or Face Value - The amount of money that is paid to the bondholders at maturity. For most bonds this amount is $1,000. It also generally represents the amount of money borrowed by the bond issuer. Coupon Rate - The coupon rate, which is generally fixed, determines the periodic coupon or interest payments. It is expressed as a percentage of the bond's face value. It also represents the interest cost of the bond to the issuer.

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