Barfield Raiborn Kinney Cost Accounting 9 docx
Barfield Raiborn Kinney Cost Accounting_9 docx
... variable conversion cost $ 96 ,000 Budgeted fixed conversion cost 192 ,000 Actual variable conversion cost 97 ,500 Actual fixed conversion cost 201,000 Variable conversion rate: $96 ,000 Ϭ 24,000 ϭ ... discusses the cost accumulation and cost presentation approaches to product costing. The cost accumulation approach determines which manufacturing costs are recorded as part of...
Ngày tải lên: 20/06/2014, 18:20
Demonstration problem barfield raiborn kinney cost accounting_1 docx
... (p. 99 ) conversion cost (p. 78) cost (p. 77) cost allocation (p. 95 ) cost driver (p. 87) cost object (p. 90 ) cost of goods manufactured (p. 102) dependent variable (p. 107) direct cost (p. 89) direct ... data. $770, 898 .53 ᎏᎏ 21 ,91 4,410. 29 11,807,800 Ϫ 7(6,228.57)($253.14) ᎏᎏᎏᎏ 293 ,480,000 Ϫ 7(6,228.57)(6,228.57) Chapter 3 Organizational Cost Flows 1 09 actual...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_3 docx
... 77,200 $ 91 ,400 $ 34,732 $ 203,332 251 176,600 2 09, 800 79, 724 466,124 253 145,400 1 69, 600 64,448 3 79, 448 Totals $ 399 ,200 $470,800 $178 ,90 4 $1,048 ,90 4 During 2002, the following transactions occurred: 1. ... conversion cost. For the Decorative Waxes Company, the total cost to account for is $832 ,99 2. DM DL OH Total Beginning inventory costs $ 42,650 $ 1,400 $ 15,752 $ 59, 8...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_5 docx
... you? 36. (Cost of quality) Bronson’s BronzeWorks has gathered the following data on its quality costs for 199 9 and 2000: Defect Prevention Costs 199 9 2000 Quality training $8,000 $9, 500 Quality ... (April–June 199 2), p. 4. 13 A. Faye Borthick and Harold P. Roth, “Will Europeans Buy Your Company’s Products?” Management Accounting (July 199 2), pp. 28– 29. prevention cost appraisal c...
Ngày tải lên: 21/06/2014, 04:20
Demonstration problem barfield raiborn kinney cost accounting_6 docx
... 2,266 1,520 1,840 Tons sold 1 ,98 6 1,220 1,500 Ending inventory 280 300 340 ϫ FIFO unit costs $ 90 2.72 a $ 615. 89 b $ 4 39. 87 c EI valued at FIFO costs $252,762 $184,767 $1 49, 556 a ($186,000 Ϭ 2,006 ... 1,200 3,360,000 0.18 5,400,000 97 2,000 347.14 Total 9, 000 $18,320,000 1.00 $5,400,000 EXHIBIT 9 6 Joint Cost Allocation Based on Sales Value at Split-Off Chapter 9 Cost Allo...
Ngày tải lên: 21/06/2014, 04:20
Barfield Raiborn Kinney Cost Accounting_1 potx
... Cor- poration’s mission statement in 199 4 was “to be recognized by 199 6 as the best provider of financial services throughout Louisiana.” By 199 7, the mission state- ment was “By 199 9, we will be recognized ... Your Mission,” Management Accounting (December 199 6), pp. 44–45. Copyright Institute of Management Accountants, Montvale, N.J. 11 Hibernia Corporation, 199 4 and 199 7 annual r...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_3 pot
... (p. 99 ) conversion cost (p. 78) cost (p. 77) cost allocation (p. 95 ) cost driver (p. 87) cost object (p. 90 ) cost of goods manufactured (p. 102) dependent variable (p. 107) direct cost (p. 89) direct ... data. $770, 898 .53 ᎏᎏ 21 ,91 4,410. 29 11,807,800 Ϫ 7(6,228.57)($253.14) ᎏᎏᎏᎏ 293 ,480,000 Ϫ 7(6,228.57)(6,228.57) Chapter 3 Organizational Cost Flows 1 09 actual...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_4 potx
... Accounting (April 199 4), p. 40. 12 Harold P. Roth and A. Faye Borthick, “Are You Distorting Costs by Violating ABC Assumptions?” Management Accounting (November 199 1), pp. 39 40. 13 B. Joseph ... occupied COSTS INITIALLY RECORDED (By department and general ledger accounts) COST DRIVER (Used to assign costs to cost pools) ACTIVITY CENTER COST POOL ACTIVITY DRIVER (Used to assign...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_12 pot
... 13–8) $5,654(0.40)(0 .98 ) 2,216N 2,216 45 $5,654(0.60) $3, 393 3, 393 March 2001 (from Exhibit 13–8) $5,876(0.40)(0 .98 ) 2,303N 2,303 47 Total disbursements for A/P $6, 794 $5 ,98 8 $5, 696 $18,478 $142 “N” ... disbursements $ 19, 720 $ 17 ,91 7 $ 18,0 89 $ 55,726 Cash excess (inadequacy) $ 27,8 29 $ 26,251 $ 25,200 $ 65 ,99 0 Minimum balance desired (6,000) (6,000) (6,000) (6,000) Cash...
Ngày tải lên: 20/06/2014, 18:20
Barfield Raiborn Kinney Cost Accounting_13 pdf
... RATE ϭ 9% Cash Flow Time Amount Discount Factor Present Value Investment t 0 $(1,000,000) 1.0000 $(1,000,000) Annual inflows t 1 –t 8 2,400,000 0.6 499 1, 599 ,760 Net Present Value $ 599 ,760 PI ... Million Ad Campaign,” Fortune (November 8, 199 9), pp. 315–316. © 199 9 Time Inc. Reprinted by permission. judgmental method risk-adjusted discount rate method 49. (Appendix 2; comprehensive)...
Ngày tải lên: 20/06/2014, 18:20