10 18 revise traditional cost accounting reports

... $13,200 ACTUAL COSTS FOR 400 PICNIC TABLES Direct Material Item Quantity Price Total Cost 813 400 810 6,700 3,300 411 425 413 $4 .10 7.75 7.05 0.06 0.12 1.30 0 .18 2.80 $ 3,333.30 3 ,100 .00 5, 710. 50 402.00 ... contrast product costing with process costing, standard costing with actual costing, or absorption costing with variable costing, but it is completely illogical to contrast standard costing with ... record incurrence of direct labor costs in all departments EXHIBIT 10 8 14,604.20 104 .80 $ 210. 00 66.00 0.00 18. 00 63.60 $357.60 U U U U U $ 52.00 0.00 70.00 15.00 10. 00 13.20 5.00 39.00 $204.20...

Ngày tải lên: 02/07/2014, 22:21

... Personnel Accounting Checking Savings Loans $ 90,000 60,000 90,000 90,000 75,000 150,000 Admin Accounting Checking Savings Loan 10 10 10 Personnel 10 10 30 30 40 40 20 20 10 30 20 10 Compute ... 2,000 10, 000 8,000 21,200 n/a 47 38 100 n/a 25 46 18 n/a 13 54 15 100 0 n/a 86,000 21,500 107 ,500 0 n/a 80 20 100 *000s omitted **Percentages rounded to total 100 percent 821 Chapter 18 Responsibility ... $ 310, 760** $ 310, 760 $ 248,608 62,152 $ 310, 760 1,200 2,000 10, 000 8,000 25 38 Maintenance (# of machine hours used) Cincinnati St Paul Total Amount Allocated 86,000 Ϭ 107 ,500 ϭ 80% 21,500 Ϭ 107 ,500...

Ngày tải lên: 02/07/2014, 22:21

Ngày tải lên: 05/07/2013, 01:25

... 10; 100 ;100 0; chia cho 10; 100 ;100 0 I Mục tiêu: 1/ Kiến thức: Giúp HS: + Biết cách thực phép nhân số tự nhiên với 10, 100 , 100 0 + Biết cách thực chia số tròn chục, tròn trăm, tròn nghìn cho 10, ... (cho) 10, 100 ,100 0 - Chốt: + Tại 18 x 100 = 180 0? + Nêu cách chia nhẩm 9000 cho 10? * Bài 2/60 (9) - Kiến thức: Củng cố cách đổi đơn vị đo khối lợng; cách nhân; chia nhẩm với (cho) 10, 100 ,100 0 ... cho 100 , 100 0 ta viết kết ntn? Chốt: Qui tắc chia số tròn chục, tròn trăm, tròn nghìn cho 10, 100 , 100 0 35 x 10 = 10 x 35 chục x 35 - Viết thêm số vào bên phải 35 - HS nêu - HS nêu Vì 35 x 10...

Ngày tải lên: 29/10/2013, 13:11

... Chẳng hạn: m 10 m ; dm = 10 m; dm = 10 kg ; 100 0 25 25 g = 100 0 kg c.1phút= 60 giờ; b.1g = 8g = 100 0 kg ; phút = 60 = giờ 3 4.a 2m 3dm = 2m + 10 m = 10 m 37 37 b 4m 37cm = 4m + 100 m = 100 m 12 phút ... Học sinh tự làm chữa 11 22 − 15 b 10 − = 10 − = 20 = 20 Bài 2: HS tự làm vào chữa 3 m = 10 m 10 9 8dm 9cm = 8dm + 10 dm = 10 dm 5 12cm5mm = 12cm + 10 cm = 12 10 cm 7m 3dm = 7m + Bài 4: Cho HS ... phân GV nêu viết bảng phân số 10 ; Cho HS nêu đặc điểm m.số GV giới thiệu : phân số phânsố này, để nhận biết phân số có mẫu số 10; 100 ; 100 0; có mẫu số 10; 100 ; 100 0; gọi phân số thập phân...

Ngày tải lên: 31/10/2013, 14:11

... chữa kịp thời - Cùng GV nhận xét bạn - Lắng nghe nhà thực TUN 12 Ngy son: 14/11/2 010 Ngy dy: Chiu Th 3/16/11/2 010 Bi 12 vẽ tự I.Mục tiêu học - Tìm, chọn nội dung đề tài - Vẽ đợc tranh đơn giản ... - Thực hành cá nhân - Cùng GV nhận xét bạn - Lắng nghe nhà thực Ngy son: 21/11/2 010 Ngy dy: Chiều thứ 3/23/11/2 010 Bi 13 vẽ cá I.Mục tiêu học - Nhận biết hình dáng chung cá phận vẻ đẹp số loạ ... hành cá nhân - Cùng GV nhận xét bạn - Lắng nghe nhà thực TUN 14 Ngy son: 21/11/2 010 Ngy dy: Chiều thứ 3/23/11/2 010 Bi 14 vẽ MàU VàO CáC HOạ TIếT HìNH VUÔNG I.Mục tiêu học - HS nhận biết vẻ đẹp...

Ngày tải lên: 23/11/2013, 00:11

... chữa kịp thời - Cùng GV nhận xét bạn - Lắng nghe nhà thực TUN 12 Ngy son: 14/11/2 010 Ngy dy: Chiu Th 3/16/11/2 010 Bi 12 vẽ tự I.Mục tiêu học - Tìm, chọn nội dung đề tài - Vẽ đợc tranh đơn giản ... - Thực hành cá nhân - Cùng GV nhận xét bạn - Lắng nghe nhà thực Ngy son: 21/11/2 010 Ngy dy: Chiều thứ 3/23/11/2 010 Bi 13 vẽ cá I.Mục tiêu học - Nhận biết hình dáng chung cá phận vẻ đẹp số loạ ... hành cá nhân - Cùng GV nhận xét bạn - Lắng nghe nhà thực TUN 14 Ngy son: 21/11/2 010 Ngy dy: Chiều thứ 3/23/11/2 010 Bi 14 vẽ MàU VàO CáC HOạ TIếT HìNH VUÔNG I.Mục tiêu học - HS nhận biết vẻ đẹp...

Ngày tải lên: 23/11/2013, 00:11

... định có giá trị (raw) material cost (n): Chi phí nguyên vật liệu (thô) direct labor cost (n): Chi phí nhân công trực tiếp 10 overhead (n): Chi phí gián tiếp 11 factory cost (n): Chi phí nhà xưởng...

Ngày tải lên: 25/01/2014, 14:20

... Sales = 10, 000 - (- 100 00) x 100 9,00,000 - 7,00,000 = 20,000 x 100 = 10% 2,00,000 (i) Fixed Cost = Sales x P/V Ratio - Profit = 9,00,000 x 10 - 10, 000 = Rs 80,000 100 or = 7,00,000 x 10 - ( -10, 000) ... income (3) Costing means technique for determination of cost whereas cost accounting means adoption of accounting system of cost Q.11 Give two items which are not include in cost Ans Non cost items ... Prime Cost 2,42,000 Add: Factory Overhead (100 % of Direct wages) Factory Cost 40,000 2,82,000 Add: Office Overhead (10% of Factory cost) Cost of Production (20,000 units) 28,200 3 ,10, 200 Add : Cost...

Ngày tải lên: 18/02/2014, 01:20

... FINANCIAL ACCOUNTING AND COST ACCOUNTING Cost accounting is very closely-related to financial accounting Some authorities on the subject consider cost accounting to be the branch of financial accounting ... objectives of cost accounting briefly explain the advantages of cost accounting (University of Mysore, B Com., April 1998) Define “Costing”, Cost and Cost Accountancy” Distinguish between cost accounting ... management Differences between Cost Accountancy, Costing and Cost Accounting Points of Differences Cost Accountancy Costing Cost Accounting (1) Scope Cost accountancy is broadest in its scope It...

Ngày tải lên: 06/03/2014, 15:20

... Contract Audit Manual 899 899 899 899 8101 8101 8102 8102 8103 8103 8103 8103 8106 8106 8106 8107 8107 September 11, 2012 801 8-001 CHAPTER 8-000 Cost Accounting Standards 8-001 Scope of Chapter ... Illustrations 8- 418 Cost Accounting Standard 418 - Allocation of Direct and Indirect Costs 8- 418. 1 General 8- 418. 2 Guidance 8- 418. 3 Illustrations ... 1996 8-405 Cost Accounting Standard 405 - Accounting for Unallowable Costs 8-405.1 General 8-405.2 Illustrations 8-406 Cost Accounting Standard 406 - Cost Accounting Period...

Ngày tải lên: 06/03/2014, 21:20

... organization Cost Accounting is accounting for cost aimed at providing cost data, statement and reports for the purpose of managerial decision making In this thesis, my research focuses on the cost accounting ... of cost accounting in a company There is a direct relationship among information need of management, cost accounting objectives, and techniques and tools used for analyses in cost accounting Cost ... Quantity of Output × Variable Cost Per Unit of Output In term of accounting, costs can be described as either fixed costs or variable costs Variable costs are inventoriable costs – they are allocated...

Ngày tải lên: 13/03/2014, 14:20

... Health facilities—Costs Accounting Hospitals Cost of operation Accounting Cost accounting I Ward, David M (David Marc), 1964- II Baker, Judith J III Title [DNLM: Costs and Cost Analysis Health ... PART I COST ACCOUNTING FOUNDATIONS CHAPTER Introduction to Cost Accounting The Purpose of Cost Accounting Costs for ... 359 PART IV COST ACCOUNTING FOR THE FUTURE 361 CHAPTER 17 New Approaches to Cost Accounting 363 Is There a Problem with Traditional Cost Accounting? ...

Ngày tải lên: 15/03/2014, 15:20

... Hamilton 2 010 Residence in coal-mining areas and low-birth-weight-outcomes Maternal Child Health J Epub ahead of print doi: 10. 1007/s10995-009-05551/ http://www.ncbi.nlm.nih.gov/pubmed/20091 110 (accessed ... warming J Geophys Res 107 : (D19), 4 410, doi :10. 1029/2001JD001376, 22pp [pp ACH 16-1 to 16-22] http://www.stanford.edu/ group/efmh/fossil/fossil.pdf (accessed December 9, 2 010) 113 Ramanathan, V ... emissions and a social cost of carbon of $100 /ton CO2 e; and the low estimate was calculated using the point estimate for emissions and the $10/ ton low estimate for the social cost of carbon.20 Our...

Ngày tải lên: 23/03/2014, 00:20

... managerial cost accounting information established, it is important to define cost accounting, including its evolution over time Managerial Cost Accounting Definition In the CFO Council/JFMIP Cost Accounting ... Approaches 10 Oracle’s Solution for Cost Accounting and Cost Management 10 Overview 10 Stages and Dimensions 11 Use Case - Performance-Based Budgeting and Cost Management ... What is Managerial Cost Accounting Managerial Cost Accounting Definition Managerial Cost Accounting Methods Use Case - Working Capital Fund Cost Management Implementation...

Ngày tải lên: 29/03/2014, 14:20

... manufacturing cost: $120 + $70 + $18 = $208 Variable cost: $120 + $70 + $18 + $16 = $224 Full absorption cost: $120 + $70 + $18 + ($72,000/1,200 units) = $268 Full cost: $120 + $70 + $18 + $16 + ... manufacturing cost: $175 + $150 + $100 = $425 Variable cost: $175 + $150 + $100 + $40 = $465 Full-absorption cost: $175 + $150 + $100 + ($75,000/1,000 units) = $500 Full cost: $175 + $150 + $100 + ($75,000/1,000 ... $200,000 110, 000 8,000 2,000 Total $200,000 $ 10, 000 (10, 000) Valueadded activities 90,000 110, 000 10, 000 80,000 32,000 8,000 20,000 $ 30,000 40,000 10, 000 20,000 $ 10, 000 *A portion of these costs...

Ngày tải lên: 29/03/2014, 20:20

... Financial Accounting and Cost Accounting Management Accounting Financial, Cost and Management Accounting Cost Concept and Cost Object Cost Management Cost Classification Methods of Costing Techniques ... under relevant costs (e.g marginal cost, additional fixed cost, incremental cost, opportunity cost) and irrelevant costs (e.g sunk cost, committed costs, etc.) (For detail refer Cost Accounting Methods ... objectives costing (d) Basic methods of costing are job costing and costing and marginal costing (e) Basic principles of costing are (f) Conversion cost plus direct material is cost and cost (g) Cost...

Ngày tải lên: 29/03/2014, 20:20

... merchandising companies Costs are divided into homogenous cost pools and classified as output unit level costs, batch level costs, product sustaining costs, or facility sustaining costs The cost pools correspond ... direct costs by evaluating if some currently indirect costs can be traced to cost objects Indirect -cost pools: ABC system create smaller indirect cost pools linked to the different activities Cost ... each activity cost pool, a measure of the activity performed served as the cost- allocation base Cost hierarchies      A cost hierarchies categories indirect cost into different cost pools...

Ngày tải lên: 26/06/2014, 00:03

... product costing information for external financial statements Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting ... financial accounting Explain why the focus of these two accounting systems differs Is cost accounting a subset of management accounting or is management accounting a subset of cost accounting? ... daily functions Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting by providing product costing information...

Ngày tải lên: 28/06/2014, 09:20

... product costing information for external financial statements Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting ... financial accounting Explain why the focus of these two accounting systems differs Is cost accounting a subset of management accounting or is management accounting a subset of cost accounting? ... daily functions Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting by providing product costing information...

Ngày tải lên: 02/07/2014, 22:21