Inventory accounting for Business_6 pptx
... Credit Finished goods inventory xxx Overhead cost pool xxx 162 / Inventory Accounting c12_4353.qxd 11/29/04 9:28 AM Page 162 Move inventory to finished goods. To shift the cost of completed inventory from work-in-process ... from work-in-process inventory to finished goods inventory. Debit Credit Finished goods inventory xxx Work-in-process inventory xxx Sell inventory. T...
Ngày tải lên: 21/06/2014, 18:20
... region — from high quality, reliable and affordable local telephone service, to continuous cellular coverage across Northwestern Ontario, to fast, affordable and reliable high- speed Internet. ... TBayTel, a high-tech leader, is a major economic engine for the area as well as a leading corporate citizen — and a community telephone company ready for the next 100 years. Canada’s largest in...
Ngày tải lên: 21/12/2013, 08:17
... of Object-Oriented Technologies for DSS 365 Suggested Readings 366 Questions 367 On the Web 367 9 IMPLEMENTATION AND EVALUATION 369 Implementation Strategy 369 Ensure System Does What It ... attempting to make more informed decisions to improve their bottom lines. Some refer to these efforts to use better information and better models to improve decision making as business intel...
Ngày tải lên: 14/02/2014, 12:20
Accounting Standard (AS) 12: Accounting for Government Grants pptx
... loss statement. 124 Accounting Standard (AS) 12 Accounting for Government Grant s Contents INTRODUCTION Para g raphs 1-3 Definitions 3 EXPLANATION 4-12 Accounting Treatment of Government ... receipts basis is not in accordanc e with the accrual accounting assumption (see Accounting Standard (AS) 1 , Disclosure of Accounting Policies). 5 .6 In most cases, the perio...
Ngày tải lên: 06/03/2014, 15:21
Accounting for Fixed Assets pptx
... Organizations 1 36 xii Contents Accounting Problems of Not -for- Profit Organizations 138 Formal Accounting Standards 139 Need for Change in Not -for- Profit Accounting 140 Accounting for Property, Plant, ... 60 Items to Be Tagged 61 Bar Coded Tags 64 Security 65 Chapter 6 Asset Policies Manual 67 Introduction 67 Purpose 67 Creating the Manual 69 Partial Sampl...
Ngày tải lên: 23/03/2014, 03:20
Pearson Education Management Accounting for Decision Makers_4 pptx
... 130 52 39 26 13 Machine insurance 10 Machine depreciation 120 Machine hours 130 26 78 26 – 67 0 205.5 254.5 127 83 Admin. Direct labour 39.84 26. 56 16. 6 (83) 67 0 245.34 281. 06 143 .6 – Note: The ... 207.41 £143 ,60 0 5,000 £281, 060 15,000 £245,340 5,000 £143 ,60 0 £(75,000 /6) £281, 060 £(120,000 /6) £245,340 £(180,000 /6) Activity 4.12 continued M04_ATRI 362 2_ 06_ SE_C04.Q...
Ngày tải lên: 20/06/2014, 20:20
Pearson Education Management Accounting for Decision Makers_5 pptx
... £1 56. 80 Activity 5.9 M05_ATRI 362 2_ 06_ SE_C05.QXD 5/29/09 4:22 PM Page 163 CHAPTER 5 COSTING AND PRICING IN A COMPETITIVE ENVIRONMENT 1 46 REAL WORLD 5.3 ABC in practice A recent survey of 1 76 ... Fitting Canteen Machine Total shop section maintenance section Allocated overheads £27 ,66 0 £19,470 £ 16, 600 £ 26, 650 £90,380 Rent, rates, heat and light £17,000 Depreciation and insura...
Ngày tải lên: 20/06/2014, 20:20
Full List of Management Accounting for Decision Makers_3 pptx
... (£/unit)(£/unit)(£/unit) P 400 0 – – 40 Q 230 100 62 50 64 R 350 200 48 23 59 S 170 140 33 12 49 T 120 120 40 0 68 Material Q is used consistently by the business on various jobs. The business holds materials R, S ... 5 ,60 0 Scenery 3,300 Heat and light 10,300 A share of the administration costs of local authority 16, 000 Casual staff 3,520 Refreshments 2, 360 On average the theatr...
Ngày tải lên: 21/06/2014, 10:20
Full List of Management Accounting for Decision Makers_10 pptx
... of equipment (85.0) 35.0 Sales revenue 266 .0 266 .0 266 .0 266 .0 Cost of ingredients (79.8) (79.8) (79.8) (79.8) Labour costs (1 06. 4) (1 06. 4) (1 06. 4) (1 06. 4) Redundancy (10.0) Additional overheads ... years’ time 30 0.8 26 24.78 3 years’ time 30 0.751 22.53 4 years’ time 30 0 .68 3 20.49 5 years’ time 30 0 .62 1 18 .63 6 years’ time 30 0. 564 16. 92 6 years’ time 30 0. 564 16....
Ngày tải lên: 21/06/2014, 10:20
Inventory accounting for Business_2 docx
... require each person to sign for extra requisitioned parts, so there is a history of who took them. 66 / Inventory Accounting c04_4353.qxd 11/29/04 9:21 AM Page 66 67 5 Inventory Measurements and ... additional investment in inventory be- fore there is a noticeable increase in profits. The cash invested in this inventory may not be recovered for some time, because the invent...
Ngày tải lên: 21/06/2014, 18:20