Đồ án, luận văn, do an, luan van

A1: Evaluate short-term managerial decisions using relevant costs. A2: Determine product selling price based on total costs.

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C1: Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments. C2: Explain controllable costs and responsibility accounting. C3: Appendix 22A: Explain transfer pricing and methods to set transfer prices. C4: Appendix 22B: Describe allocation of joint costs across products.

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Secured or unsecured Registered or unregistered Single-maturity or serial-maturity Secured and Unsecured Secured: specific property pledged as collateral. Unsecured: backed only by a company’s general credit.

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Beginning of year: The corporation estimates  the income tax expense for the coming year. Quarterly: The corporation makes tax deposits  based on the estimated tax expense. April 15 June 15 September 15 December 15 End of year: The corporation recomputes the  estimated income tax expense and compares it to  the tax deposits made.

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P1: Prepare a flexible budget and interpret a flexible budget performance report. P2: Compute materials and labor variances. P3: Compute overhead variances. P4A: Prepare journal entries for standard costs  and account for price and quantity  variances.

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C1: Describe the importance and benefits of budgeting and the process of budget administration. C2: Describe a master budget and the process of preparing it.

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Created by corporate charter issued by a state government. Can enter into contracts and own property. Can have few or many owners. Can be privately held or publicly held. Has shareholders who own the shares of stock. They are the owners of the corporation.

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What is the Relationship Among Product, Capital, and Information Markets? Product Providers sell, and consumers buy, goods/services Capital Owners of capital give, and providers use, capital Information Providers disclose, and owners of capital evaluate, financial results

15 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 449 | Lượt tải: 0

P1: Compute unit cost under both absorption and variable costing. P2: Prepare and analyze an income statement using absorption costing and using variable costing. P3: Prepare a contribution margin report. P4: Convert income under variable costing to the absorption cost basis.

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Assess ability to generate future cash Assess ability to meet obligations and pay dividends Understand the difference between net income and cash flows Understand cash and noncash investing and financing activities

10 trang | Chia sẻ: thuychi11 | Ngày: 30/01/2020 | Lượt xem: 461 | Lượt tải: 0