10—determining ending inventory and cost of goods sold using specific identification continued
Test bank principles of auditing and other assurance principles chapter 12 inventories and cost of goods sold
... - Inventories and Cost of Goods Sold Chapter 12 Inventories and Cost of Goods Sold Answer Key True / False Questions Observation of inventories is a generally accepted auditing standard FALSE ... damaged goods in the client's inventory? c How the auditors test for obsolete goods in the client's inventory? 12-12 Chapter 12 - Inventories and Cost of Goods Sold 54 Observation of a client's inventory ... valuation of work-in-process, finished goods, and cost of goods sold C To obtain evidence about the profit margin on specific jobs D To obtain evidence about compliance with Cost Accounting Standards...
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Slides calculate cost of goods sold
... Beginning Goods Mfd Goods Sold Overhead Ending Ending © Dale R Geiger 2011 Ending Job Order Cost Flow Finished Goods Raw Materials Materials Goods Mfd Materials Used Purchased Goods Sold Work ... Order Cost Flow Total cost of Work in Process equals cost of materials, labor and overhead for Job A plus cost of materials, labor and overhead for Job B Finished Goods Raw Materials Materials Goods ... Calculate Cost of Goods Sold and Ending Overhead Balance • Standard: With at least 80% accuracy Condition: You are a cost advisor technician with access to all regulations/course handouts, and awareness...
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The impact of audit quality on cash incentive compensation and cost of capital
... further test the impact of audit tenure and auditor opinion on cost of capital and find that cost of capital is inversely proportional to auditor tenure, and that cost of capital for the client ... effect of the two audit quality attributes, size and industry specialization, on the cost of capital of client firms Specifically, I examine which roles of auditing affect the cost of capital of the ... examine the impact of different attributes of the auditor and the audit on the cost of capital of the client firm I find that the cost of capital is inversely proportional to the length of the auditor...
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Báo cáo lâm nghiệp: "Productivity and cost of manual felling with a chainsaw in Caspian forests" pptx
... Productivity and cost of manual felling and cable skidding in central Appalachian hardwood forests Forest Products Journal, 53: 47–53 ZOBEIRY M., 1994 Forest Inventory (Measurement of Tree and Stand) ... The gross and net productivities of chainsaw for different diameters were 26.1 m3 and 20.6 m3 per hour/one person, respectively Estimates of hourly costs of the chainsaw were computed using the ... Lipsky) stand with the average growing stock 320 m3/ha The slope of the compartment was 20 to 60% and the aspects of the slopes were northern The total volume of production was 1,900 m3 and the...
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Income smoothing, information uncertainty, stock returns, and cost of equity
... to standard deviation of earnings (see, e.g., Francis, LaFond, Olsson and Schipper, 2004; and Leuz, Nanda and Wysocki, 2003; and LaFond, Lang and Skaife, 2007), and the negative correlation of ... on the reduction of cost of equity Nevertheless, I find evidence that the relation between income smoothing and cost of equity also depends heavily on specific measures of cost of equity, particularly ... smoothing and implied cost of equity Section VI concludes Details of models 15 used for the estimation of implied cost of equity can be found in Appendix A, and details of variables definition and...
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CHAPTER 14 – INVENTORY AND EVOLUTION OF FUNGAL ABC PROTEIN GENES
... De Wergifosse, P., Goffeau, A and Balzi, E (1995) Molecular cloning and characterization of a novel gene of Candida albicans, CDR1, conferring multiple resistance to drugs and antifungals Curr ... Broome-Smith, J.K and Holland, I.B (1991) Analysis of the membrane organization of an Escherichia coli protein translocator, HlyB, a member of a large family of prokaryote and eukaryote surface ... in detection of uncharged tRNA and transmission of this signal to Gcn2p, a protein kinase which phosphorylates eIF2alpha Gcn1p, Gcn2p and Gcn20p form a complex and the apparent role of Gcn20p is...
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Capital budgeting and cost of capital
... Rosannna Stallworth, the CPO of Manigault, has put together the following schedule for the costs of debt and equity: Amount of New After-Tax Cost of Amount of New Cost of Equity Debt (in millions) ... the after-tax cost of debt, causing the WACC to fall More specifically, because the after-tax cost of debt = (kd)(l - t), the term (1 - t) decreases, decreasing the after-tax cost of debt If the ... than the cost of capital Use the following data to answer Questions through 10 A company is considering the purchase of a copier that costs $5,000 Assume required rate of return of 10% and the...
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Slides calculate cost of goods manufactured
... Inventory • Includes Direct Materials costs and capitalized labor and overhead costs of unfinished goods • Examples? • Finished Goods Inventory • Includes Cost of Goods Manufactured by the seller • Examples? ... product is sold © Dale R Geiger 2011 16 Cost Accounting Terminology • Product Costs • All costs incurred in the PRODUCTION of goods • Examples: Flour, sugar, baker’s wages, cost of operating and maintaining ... product is sold © Dale R Geiger 2011 18 Cost Accounting Terminology • Product Costs • All costs incurred in the PRODUCTION of goods • Examples: Flour, sugar, baker’s wages, cost of operating and maintaining...
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Analysis and design of control systems using MATLAB
... sensitivity of the ratio of output to input for variations in system characteristics and other parameters (c) Reduced effects of nonlinearties and distortion (d) Increased bandwidth (bandwidth of a ... system consisting chiefly of eyes, the arm, hand and finger and the brain of a person, where the input is precisedirection of the object with respect to some reference and the output is the actual ... presents MATLAB commands MATLAB is considered as the software of choice MATLAB can be used interactively and has an inventory of routines, called as functions, which minimize the task of programming...
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Therapeutic ultrasound as a potential male contraceptive: power, frequency and temperature required to deplete rat testes of meiotic cells and epididymides of sperm determined using a commercially available system doc
... Clifton, NJ) and data was collected using Labview software (National Instruments, Austin, TX) Additional thermocouples were used to record the temperature of the coupling medium and the surface of the ... to the start of ultrasound treatment and continued for one minute after the conclusion of ultrasound treatment to record pre- and posttreatment baseline temperatures Sperm count and motility ... power, frequency and temperature required to deplete rat testes of meiotic cells and epididymides of sperm determined using a commercially available system Reproductive Biology and Endocrinology...
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Báo cáo khoa học: "Learning Arguments and Supertypes of Semantic Relations using Recursive Patterns" doc
... pattern X and Y work for Z X and Y fly to Z X and Y go to Z X and Y work in Z X and Y work on Z X and Y work at Z X and Y live in Z X and Y live at Z X and Y live with Z X and Y cause Z X and Y celebrate ... 1998), syntactic dependencies (Pantel and Ravichandran, 2004), and lexico-syntactic patterns (Riloff and Jones, 1999; Fleischman and Hovy, 2002; Thelen and Riloff, 2002) When research focuses on ... seed to harvest the arguments and supertypes of a wide variety of relations (Banko and Etzioni, 2008) show that semantic relations can be expressed using a handful of relation-independent lexico-syntactic...
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Synthesis and characterization of silicon nanowires using tin catalyst for solar cells application
... morphological property of SiNWs, a FE-SEM observation was carried out after synthesis of SiNWs Fig 1(b) shows the topview (15° tilted) and cross-section (see inset of Fig 1(b)) FE-SEM images of the SiNWs ... at λ b 700 nm [20] The difference of the reflectance might be the effect of synthesis conditions, such as thickness of metal film and SiH4 gas flow The reduction of reflectance is very helpful to ... Therefore, further reduction of the reflectance will be expected from the optimization of the synthesis conditions of SiNWs For analysis of the electrical properties, the I–V curve of the fabricated SiNWs...
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Báo cáo hóa học: "Research Article Probabilistic Localization and Tracking of Malicious Insiders Using Hyperbolic Position Bounding in Vehicular Networks" pot
... significantly greater number of hyperbolic areas For example, while Aα computes an average GAα of 10% and 3% of the simulation grid with eight and 16 receivers, Aβ yields areas of 15% and 9%, respectively ... of receivers, for example, eight receiving devices, Aγ yields an accuracy of 188 meters 95% of the time and of 93 meters in 67% of cases Although HPB is designed for the location estimation of ... subsets of size r, computes intermediate candidate areas for each subset using the allpairs approach within the subset, and yields an ultimate candidate area for a transmitter as the intersection of...
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ECE 574: Modeling and Synthesis of Digital Systems using Verilog and VHDL ppsx
... Applications of LFSRs include generating pseudo-random numbers, pseudo-noise sequences, fast digital counters, and whitening sequences Both hardware and software implementations of LFSRs are ... count from to 77 on a negative edge of the clock and then restart at ECE574: VHDL and Verilog Modeling and Synthesis 12/08/10 Question [20 marks]: An FPGA running off its own local 100MHz oscillator ... after an access time of tacc from OE and CE Write operation (CE and WE valid - write data on the rising edge of WE) In the model check that the address bus is stable for taddr and the data bus is...
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Báo cáo lâm nghiệp: " Fungi associated with Tomicus piniperda in Poland and assessment of their virulence using Scots pine seedlings" doc
... compare with these of Gibbs and Inman, they not seem to support the results of Gibbs and Inman [6] because the samples were taken from older galleries of T piniperda at all locations, and nevertheless, ... pine in Poland [16] Hylurgops palliatus often breeds in the neighbourhood of T piniperda [41] The data from Poland suggest that L lundbergii and L procerum may be a closer associates of T piniperda ... anamorphs of Ophiostoma species and similar anamorphs of other ascomycetes, in: [55] Wingfield M.J., Pathogenicity of Leptographium procerum and L terebrantis on Pinus strobus seedlings and established...
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Báo cáo y học: "Discriminant validity, responsiveness and reliability of the rheumatoid arthritis-specific Work Productivity Survey (WPS-RA)" potx
... 4, and 12 and at the end of the study or withdrawal; and the WPS-RA was administered at weeks and and then q4w until the end of the study or withdrawal Questionnaires The WPS-RA is a disease -specific ... = 20 n = 21 n = 20 n = 21 (cutoff 0.5 and 1.5) SF-36 PCS (cutoff 21.76 and 35.26) SF-36 MCS (cutoff 38.36 and 54.67) points represent first and third quartiles of baseline scores; 'worst' group ... (paid and non-paid) on a scale of to 10 (0 = 'no interference' and 10 = 'complete interference'), the number of days in the last month outside help was hired because of arthritis, and the number of...
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Báo cáo y học: "Development and validation of an ELISA using a protein encoded by ORF2 antigenic domain of porcine circovirus type 2" ppsx
... Supernatant of cell lysate after sonication and centrifugation; Lane 4, Pellet of cell lysate after sonication and centrifugation; Protein marker includes bands of 175, 83, 62, 47.5, 32.5, 25, 16.5, and ... diagnostic sensitivity and specificity of the ELISA test were determined using the formulae given in the methods The result demonstrated that the sensitivity and specificity of the ELISA test were ... test were calculated Evaluation of assay specificity and sensitivity The diagnostic sensitivity (DSn) and specificity (DSp) of the ELISA test were determined using the following formulae: DSn...
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