Departmental accounting

Ebook "Accounting case studies: The application of accounting information for control and decision-making" collection of case studies has been assembled to enable business students to gain experience in producing and using accounting information which will help owners and managers to attain their overall objectives. This book seeks rather to illustrate, by means of cases based on actual or closely simulated business situations, how use can be made of accounting information to assist in making decisions and controlling a business.

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Ebook "Accounting case studies: The application of accounting information for control and decision-making" hope that this series will prepare the student for dealing with real-life situations in business and administration, we are aware that he is naturally and rightly concerned to prepare himself to cope with examinations.

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Lecture Fundamental accounting principles (21e) - Chapter 21: Cost allocation and performance measurement. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

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Ebook Financial accounting - II: Part 2 presents the following content: Joint Life Policy; Dissolution of Partnership; Departmental Accounts; Branch Accounting; Hire Purchase; Lease Purchase Accounts;...Please refer to the documentation for more details.

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The main contents of this chapter include all of the following: Introduction to accounting ratios; Single entry and incomplete records; Receipts and payments accounts and income and expenditure accounts; Manufacturing accounts; Departmental accounts; Cash flow statements; Joint venture accounts; Partnership accounts: an introduction; Goodwill for sole traders and partnerships; Revaluation of partnership assets;…

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Advanced financial accounting - Lecture 1: Accounting for incomplete record (Single entry). The main topics covered in this chapter include: single entry; accounting for non-profit organizations; departmental accounting; branch accounting; partnership;... Please refer to the lecture for details!

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Advanced financial accounting - Lecture 9: Departmental accounts. The main topics covered in this chapter include: departmental accounts; trading account; obvious just ratio; identified expenses; given ratio;... Please refer to the lecture for details!

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Advanced financial accounting - Lecture 10: Departmental and branch accounting. The main topics covered in this chapter include: inter-department transfer; journal entry; branch accounting; dependent branch; retail sale branch; whole sale branch;... Please refer to the lecture for details!

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Advanced financial accounting - Lecture 12: Departmental accounts. The main topics covered in this chapter include: X’s account; journal entries; transfer opening assets to branch account; transfer opening liabilities to branch account; goods sent to branch; cash sent to branch for expenses;... Please refer to the lecture for details!

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Chapter 17 - Activity-based costing and analysis. The goals of this chapter are: Distinguish between the plantwide overhead rate method, the departmental overhead rate method, and the activity-based costing method; explain cost flows for activity-based costing; identify and assess advantages and disadvantages of the plantwide overhead and departmental overhead rate methods; identify and assess advantages and disadvantages of activity-based costing;...

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Chapter 22 - Decentralization and performance evaluation. After you have read this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard;...

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Chapter 17 - Allocation of support activity costs and joint costs. After completing this chapter, you should be able to: Allocate service department costs using the direct method and the step-down method, use the dual approach to service department cost allocation, explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC),...

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Chapter 21 - Cost allocation and performance measurement. After completing this chapter you should be able to: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

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Lecture Fundamental accounting principles - Chapter 21: Cost-volume-profit analysis. This chapter distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

45p thiendiadaodien_9 24-02-2019 47 1   Download

Chapter 17 - Allocation of support activity costs and joint costs. After completing this chapter, you should be able to: Allocate service department costs using the direct method and the step-down method, use the dual approach to service department cost allocation, explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC).

26p thiendiadaodien_8 24-02-2019 19 1   Download

Chapter 17 - Allocation of support activity costs and joint costs. After completing this chapter, you should be able to: Allocate service department costs using the direct method and the step-down method, use the dual approach to service department cost allocation, explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC).

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Lecture Management accounting: An Australian perspective - Chapter 7 provides a closer look at overhead costs. This chapter include objectives: What are overhead costs? Allocating indirect costs: some general principles, allocating overhead costs to products. Inviting you refer.

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This section discusses the review of monthly reports, equipment and supply inventories, and segregation of financial administrative duties. In reviewing reports, the reviewer shall sign a departmental reviewer's certification log (which should include the account numbers, transaction month, reviewer's signature, and the date received) for the DaFIS transactions and the departmental reviewer's certification section printed on the last page of payroll reports.

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With a view to drafting an audit manual for the Co-operation Department a Committee consisting of 6 (six) members headed by Sri K. B. Choudhury, DRCS (TCS Gr. II) was formed. The committee studied the departmental circulars and other relevant instructions in connection with the audit of accounts of Co-operatives. Necessary papers, documents etc. regarding audit of accounts and audit manual of different States were collected and consulted by the Committee to give the present shape of the Co-operative Audit Manual.

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This book is directed toward the businessperson who must have financial and accounting knowledge but has not had formal training in finance or accounting — perhaps a newly promoted middle manager or a marketing manager of a small company who must know some basic finance concepts. The entrepreneur or sole proprietor also needs this knowledge; he or she may have brilliant product ideas, but not the slightest idea about financing.

305p vigro23 29-08-2012 89 25   Download