Wiley hospitality management accounting

... 102 Accelerated depreciation double-declining balance, 30–32 and payback period, 497 Account format, balance sheet, 83 Accounting See Financial accounting; Hospitality management accounting Accounting ... Income before tax Income tax Net Income $65 ,100 23,900 ᎏᎏᎏᎏᎏᎏᎏ $89,000 Year Ending Dec 31, 2005 $74,400 26,700 ᎏᎏᎏᎏᎏᎏᎏ $101 ,100 $36,700 $40 ,100 14 ,100 16,200 9,000 9,900 3,200...

Ngày tải lên: 14/08/2014, 12:21

... 57,980 620 3,450 3,200 1, 175 15 0,000 EXHIBIT 1. 10 Adjusted Trial Balance, May 31, 2003 Credit $ 400 12 ,000 12 5 16 ,200 880 10 5,000 10 0,000 24,900 11 ,225 3,800 2,280 282 818 15 0 525 ᎏᎏᎏᎏᎏᎏᎏᎏ $247,505 ... Debit Credit Balance $2,000 1, 400 $ 3,400 1, 175 $2,000 3,400 - 01, 175 Debit Cost of Sales (Expense) Credit Balance $12 ,200 $ 3,200 3,400 1, 175 -0 $12 ,200 9,000 12...

Ngày tải lên: 14/08/2014, 12:21

... 12 @ $19.50 ϭ $58.50 @ $19.50 ϭ $ 39.00 02 15 @ $20 .00 ϭ $ 120 .00 10 @ $22 .00 ϭ $22 0.00 @ $19.00 ϭ $114.00 @ $21 .58 ϭ $64.74 [ $24 3.48 / 12 ϭ $20 .29 ] @ $20 .29 ϭ $40.58 30 Ending [ $25 9 / 12 ϭ $21 .58] ... $21 .58] @ $21 .58 ϭ $64.74 20 24 28 [$156 / ϭ $19.50] Purchases $454.00 Cost of sales ‫60.7 82$ ؍‬ 12 @ $21 .58 ϭ $25 8.96 ᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏ @ $21 .58 ϭ $194 .22 @ $21...

Ngày tải lên: 14/08/2014, 12:21

... 80.0 30 .0 100% 30 .0% 23. 0% 35 .0% 56.0% 44.0% 38 .0% 44.0% 65.0% 26.0% 2.0% 3. 0% 1.0% 1.5% 0.5% 1.0% 0 .3% 0 .3% 0.5% 0.7% 2.0% 3. 0% 1.0% 4.5% 0.5% 0.8% 0 .3% 2.0% 3. 0% ᎏᎏᎏᎏᎏᎏ 51.5% ᎏᎏᎏᎏᎏ 1.5% ᎏᎏᎏᎏᎏ 31 .0% ... Cost Liquor Cost Index $25,000 30 ,000 33 ,000 35 ,000 36 ,000 36 ,000 100 120 132 140 144 144 $ 7,500 9,200 10 ,30 0 10,800 11,100 11,200 100.0 122.7 137 .3 144.0 1...

Ngày tải lên: 14/08/2014, 12:21

... 1,7 24 1,828 759 742 $ 2,008.00 3,620 .40 2,285.00 1,138.50 556.50 $ 3,263.00 10, 344 .00 5,027.00 4, 1 74. 50 1 ,48 4.00 $9,608 .40 Menu Item $ 24, 292.50 TOTALS Standard cost percentage = 61.5% 35.0 45 .5 ... Subtotal Deduct: Outstanding checks # 2820 @ $2 84 # 2828 @ 138 # 2832 @ 332 ᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏ Reconciled Balance $4, 442 1,206 ᎏᎏᎏᎏᎏᎏ $5, 648 ( 7 54) ᎏᎏᎏᎏᎏᎏᎏ $4, 8 94 ᎏᎏᎏᎏᎏᎏ Check reg...

Ngày tải lên: 14/08/2014, 12:21

... Turnover 200 250 350 350 450 55 0 650 ᎏᎏᎏᎏᎏ 2,800 ᎏᎏᎏᎏᎏ 1.00 1. 25 1. 75 1. 75 2. 25 2. 75 3. 25 ᎏᎏᎏᎏᎏ 14.00 ᎏᎏᎏᎏᎏ 350 350 350 350 350 450 600 ᎏᎏᎏᎏᎏ 2,800 ᎏᎏᎏᎏᎏ 1. 75 1. 75 1. 75 1. 75 1. 75 2. 25 3.00 ᎏᎏᎏᎏᎏ ... Margin 25 75 50 60 40 $1 .50 1. 75 2.00 2.00 2 .50 $3.00 4.00 5. 00 5. 00 6.00 $1 .50 2. 25 3.00 3.00 3 .50 $ 37 .50 168. 75 150 .00 180.00 140.00 1 .50 2. 25 3.0...

Ngày tải lên: 14/08/2014, 12:21

... breakeven Cost of sales [ 36. 9% ϫ $5 76, 000] Contribution margin Less: Fixed costs Operating Income (before tax) $5 76, 000 ( 212,544) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 363 ,4 56 ( 362 ,800) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 65 6 ᎏᎏᎏᎏᎏᎏᎏᎏ Using the contribution ... 15,800 19,800 21 ,60 0 24,400 24,200 26, 200 26, 400 23 ,60 0 15,200 14,800 15,200 ᎏᎏᎏᎏᎏᎏᎏ 241 ,60 0 ᎏᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏᎏ XY (X ؋ Y) X2 (X ؋ X) 7,200,000 15,800,000 25,740,000...

Ngày tải lên: 14/08/2014, 12:21

... 5,886 5, 973 6,001 6,114 6,0 27 5 ,79 8 5,621 7, 301 7, 522 7, 555 7, 732 7, 8 27 7 ,75 2 7, 866 7, 798 7, 851 7, 658 7, 4 87 7,009 Use regression analysis to solve the hotel’s equation Y ϭ a ϩ bX 4 07 408 CHAPTER ... 12(616,852,495) ؊ (76 ,343)(96,863) ᎏᎏᎏᎏ 12(486,221 ,71 9) ؊ (76 ,343) (76 ,343) 7, 402,229,940 ؊ 7, 394,812,009 ‫ ؍‬ᎏᎏᎏᎏ 5,834,660,628 ؊ 5,828,253,649 7, 4 17,...

Ngày tải lên: 14/08/2014, 12:21

... $12,000 80 0 2,000 8, 000 ᎏᎏᎏᎏᎏᎏᎏ $22 ,80 0 ᎏᎏᎏᎏᎏᎏᎏ Accounts payable Interest payable Bank loan payable $10 ,80 0 200 4 ,80 0 ᎏᎏᎏᎏᎏᎏ $15 ,80 0 ᎏᎏᎏᎏᎏᎏᎏ The working capital, CA Ϫ CL ϭ $22 ,80 0 Ϫ $15 ,80 0 ϭ $7,000 ... 17,502 5 ,83 4 $ 6,352 2,195 ᎏᎏᎏᎏᎏᎏᎏᎏ $171,524 ( 27,504) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 53,596 ( 12,744) ᎏᎏᎏᎏᎏᎏᎏᎏ 8, 817 2,917 13,090 42,741 ᎏᎏᎏᎏᎏᎏᎏᎏ 8, 547 2,176 ᎏᎏᎏᎏᎏᎏᎏᎏ $ 75,962 $144,020 40 ,...

Ngày tải lên: 14/08/2014, 12:21

... Period 0 .91 74 0.8417 0.7722 0.7084 0.6 499 0. 596 3 0.5470 0.50 19 0.4604 0.4224 0.3875 0.3555 0.3262 0. 299 3 0.2745 0.25 19 0.2311 0.2120 0. 194 5 0.1784 9% 0 .90 91 0.8264 0.7513 0.6830 0.62 09 0.5645 ... 0.3186 0.2 897 0.2633 0.2 394 0.2176 0. 197 8 0.1 799 0.1635 0.1486 10% 0 .90 09 0.8116 0.7312 0.6587 0. 593 5 0.5346 0.4817 0.43 39 0. 390 9 0.3522 0.3173 0.2858 0.2575 0.2320 0....

Ngày tải lên: 14/08/2014, 12:21

... parties exclusively within the managerial accounting system 10 To review cost elements, follow the menu path: Accounting ► Controlling ► Cost Element Accounting ► Master Data ► Cost Element ► ... the set of Financial Accounting exercises in order to this CO exercise! 25 To display cost center line items, follow the menu path: Accounting ► Controlling ► Cost Center Accounting ► Inf...

Ngày tải lên: 16/12/2013, 15:22

... costing information for external financial statements Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting ... accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting by providing product c...

Ngày tải lên: 18/12/2013, 09:13

... Case study How management accounting delivers long-term focus In the dealership which most successfully adapted to senior management s new vision, there was a continuous ... own initiatives in line with the new vision Many new concepts in management accounting assume there will be a causal link between accounting indicators and targeted results For example, the underlying ....

Ngày tải lên: 21/01/2014, 12:41