held by bank and branches 210 050

... external users 6 Financial accounting is highly regulated by rules and regulations 7 Managerial accounting is highly regulated by rules and regulations 8 Financial accounting is most concerned ... more constrained by rules and regulations than is financial accounting d all of the above are true 6 Modern management accounting can be characterized by its a flexibility b standardization Trang ... Management accounting is not subject to regulatory reporting standards c Both management and financial accounting are subject to mandatory recordkeeping requirements d Management accounting should

Ngày tải lên: 11/04/2017, 15:06

... solutions and test bank, visit http://downloadslide.blogspot.com 44 Refer to Brandt Company Direct labor is paid $9.60 per hour and overhead for the month was $9,600 What are prime costs and conversion ... there were 1,500 direct labor hours and $21,000 of raw material was purchased? a $29,100 and $33,900 b $33,900 and $24,000 c $33,900 and $29,100 d $24,000 and $33,900 ANS: B Raw Materials Begin ... solutions and test bank, visit http://downloadslide.blogspot.com Chapter Cost Terminology and Cost Behaviors LEARNING OBJECTIVES LO LO LO LO LO What assumptions accountants make about cost behavior, and

Ngày tải lên: 11/04/2017, 15:06

... Budgets, and Absorption/Variable Costing LEARNING OBJECTIVES LO 1 Why and how are overhead costs allocated to products and services? LO 2 What causes underapplied or overapplied overhead, and how ... determined by dividing the change in activity level by the change in total cost ANS: F DIF: Moderate OBJ: 3-4 29 The slope of a regression line is determined by dividing the change in total cost by ... per unit and total fixed costs increase b fixed cost per unit and total variable cost increase c total cost will increase and fixed cost per unit will decrease d variable cost per unit and total

Ngày tải lên: 11/04/2017, 15:06

... enough, standards can also be used for materials and labor quantities Some companies may choose to only use price standards, others only quantity standards, and others may use both price and quantity ... ebook, solutions and test bank, visit http://downloadslide.blogspot.com SHORT ANSWER Compare and contrast job order and process costing systems ANS: Job order costing is characterized by the production ... direct labor, and overhead to the units produced Normal costing uses actual direct material and direct labor cost and a predetermined overhead application rate to cost products Standard costing

Ngày tải lên: 11/04/2017, 15:06

... a job order and standard costing systems b job order and process costing systems c process and standard costing systems d job order and normal costing systems Trang 14 27 When standard costs ... assigned, and those same units must be included in an equivalent unit schedule, these units are considered a normal and discrete b normal and continuous c abnormal and discrete d abnormal and continuous ... bike in the box 34 The method of neglect handles spoilage that is a discrete and abnormal b discrete and normal c continuous and abnormal d continuous and normal ANS: D DIF: Moderate OBJ: 6-8

Ngày tải lên: 11/04/2017, 15:06

... between total a actual cost and total cost applied for the standard output of the period b standard cost and total cost applied to production c actual cost and total standard cost of the actual ... solutions and test bank, visit http://downloadslide.blogspot.com Trang 11 16 When computing variances from standard costs, the difference between actual and standard price multiplied by actual ... 7-4 41 Expected standards are a valuable tool for motivation and control ANS: F DIF: Moderate OBJ: 7-4 42 Practical standards are the most effective standards for controlling and motivating workers.ANS:

Ngày tải lên: 11/04/2017, 15:06

... divisions d all of the above 8 Ineffective budgets and/or control systems are characterized by the use of a budgets as a planning tool only and disregarding them for control purposes b budgets ... purchased can be computed by the following formula: Beginning inventory + Materials required - Ending inventory 17 The amount of raw materials that must be purchased can be computed by the following ... Balances for Accounts Receivable and Sales Discounts are projected before the cash collections schedule is prepared Trang 7 25 Balances for Accounts Receivable and Sales Discounts are projected

Ngày tải lên: 11/04/2017, 15:06

... graph approach, and income statement approach? LO 3 How can a company use cost-volume-profit (CVP) analysis? LO 4 How do break-even and CVP analysis differ for single-product and multiproduct ... relationship between degree of operating leverage and the margin of safety ANS: T DIF: Moderate OBJ: 9-5 27 The margin of safety is computed by dividing 1 by the degree of operating leverage ANS: T ... costs and fixed costs is referred to as its ANS: operating leverage DIF: Moderate OBJ: 9-5 Trang 76 The is computed by dividing the contribution margin by profit

Ngày tải lên: 11/04/2017, 15:06

... is a false statement about scrap and by-products? a Both by-products and scrap are salable b A by-product has a higher sales value than does scrap c By-products and scrap are the primary reason ... allocated to by-products as well as primary products 4 The primary distinction between by-products and scrap is the difference in sales value 5 The primary distinction between by-products and scrap ... salable products? a direct material, direct labor, and overhead b direct material and direct labor only c direct labor and overhead only d overhead and direct material only 7 Each of the following

Ngày tải lên: 11/04/2017, 15:06

... emphasize satisfying a external demands for information b external and internal demands for information c internal demands for information d the Accounting Department's demands for information 3 Who ... information provided by the management control system are a formulated in the organization's strategic plan b judgmental, and are based on interpretations and circumstances c assessed by the communications ... software system that allows an organization to improve the quality and timeliness of information as well as integrate and standardize information is referred to as a(n) _ ANS:

Ngày tải lên: 11/04/2017, 15:07

... negotiation range is a determined by the buying division b set by the selling division c influenced only by internal cost factors d negotiated by the buying and selling division 21 The presence ... and the overall corporation increase 26 In an internal transfer, the selling division records the event by crediting a accounts receivable and CGS b CGS and finished goods c finished goods and ... all revenues and costs that can be traced directly to the unit b all revenues and costs under his/her control c the variable costs and the revenues of the unit d the same costs and revenues on

Ngày tải lên: 11/04/2017, 15:07

... salaries and wages To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Trang 19 53 The after-tax net present value of a project is affected by a tax-deductible ... amount multiplied by the tax rate 19 The tax benefit from depreciation expense is the depreciation amount divided by the tax rate 20 Using MACRS depreciation for tax purposes and straight-line ... slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Trang 115 Assume that a project consists of an initial cash outlay of $100,000 followed by equal annual cash inflows

Ngày tải lên: 11/04/2017, 15:07

... avoidable and unavoidable costs is similar to the distinction between a variable costs and fixed costs b variable costs and mixed costs c step-variable costs and fixed costs d discretionary costs and ... lower this period and higher in future periods d lower this period and lower in future periods ANS: A DIF: Easy OBJ: 15-3 563 To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com ... ANS: Investigate and understand the types of costs incurred by the organization Communicate the need for cost consciousness to all employees Motivate employees through education and incentives

Ngày tải lên: 11/04/2017, 15:07

... By Hook and by Crook Israeli Settlement Policy in the West Bank July 2010 Written and researched by Eyal Hareuveni Edited by Yael Stein Translated by Zvi Shulman English editing by Michelle ... uniform and is made up of various combinations: land requisitioned by military orders, areas declared “state land”, survey land, and private Palestinian land.48 Some private Palestinian lands have ... 2010) 27 By Hook and by Crook - Israeli Settlement Policy in the West Bank This decision was based on the organization’s claim that it had held and cultivated the land for ten years and there...

Ngày tải lên: 15/03/2014, 09:20

... temperatures were at 35oC and 55oC Samples were taken every hours during the treatment period and measured for decrease in color by spectrophotometer at 470 and 598 nm for MO and RB4, respectively ... 35OC (■) and 55OC (□) 300 350 400 450 500 Wavelength 550 600 650 Figure - Wavelength scanning of untreated (■) and treated (□) RB4 and apparent color Inhibition by temperature increase and presence ... the presence of acidogens and methanogens inhibitors, vancomycin, and 2-bromoethane sulfonic acid, supplemented with glucose and acetate as electron donors MATERIALS AND METHODS Chemicals Methyl...

Ngày tải lên: 05/09/2013, 09:38

... Water and Environment Technology, Vol 7, No 2, 2009 concentration and a high ESP (Quirk and Schofield, 1955) In recent years, the air, water and soil in China have been polluted by economic and ... a column were investigated by using a tensiometer and a four-electrode sensor, and the amounts of these salts in soil and leachate were measured by ICP-MS Moreover, by taking the water balance ... standard values set by FAO/WHO for human intake (Sakai et al., 2004) A simulation model based on a numerical solution to equations for moisture and solute transport in soil has been developed by...

Ngày tải lên: 05/09/2013, 09:38

... carbohydrate removals by PSI-025 (45 mg Fe/L and 12 mg Si/L) and PSI-100 (45 mg Fe/L and 49.5 mg Si/L) additions The standard deviations were calculated from samples Protein and carbohydrate removals ... intermittently operated by keeping it on for 1.5 h and off for 0.5 h The membranes were washed (physical washing by tap water while wiping the membrane with hand or chemical washing by submerging the ... polysilicate and Fe(III) was used in this study Behaviors of these materials on biopolymer (protein and carbohydrate) removal and fouling reduction were investigated by conducting batch and long-term...

Ngày tải lên: 05/09/2013, 10:15

... Brunei Indonesia Malaysia The Philippines All land and water areas km inland from MHWM and areas inundated by tides any time of the year Administrative and selected environmental units District boundaries ... for land and sea resources and space by various stake holders that result in conflicts and the degradation of coastal ecosystems Further challenges to the coasts come from: (1) erosion and siltation ... Mekong River and the adjacent deltaic, estuarine, and coastal environment, An and Son (1998) could show differences in the elemental cycling between the river, front and plume, and shallow waters...

Ngày tải lên: 27/10/2013, 14:15

... understanding about ellipsis and substitution and their ambiguity In addition, the study is implemented with the hope to make a little contribution to solve ambiguity caused by ellipsis and substitution ... circumstances ellipsis and substitution usually cause ambiguity?  What are the main types of ambiguity caused by ellipsis and substitution?  How to avoid ambiguity caused by ellipsis and substitution? ... ambiguity caused by ellipsis and substitution through exercises  Chapter 3: Findings and discussion This chapter presents some major findings about ambiguity which is caused by ellipsis and substitution...

Ngày tải lên: 14/12/2013, 00:41

... questionnaire, interview and classroom observation The comments and perceptions made by teachers and students in response to the questionnaires were consolidated and categorized by the researcher The ... disruptive and threatening process” (Hutchinson and Hutchinson 1996: 316) The textbook writers utilized more communicative and learner-centered approaches, an emphasis on oral and aural skills, and ... to the students’ lives, needs, and interests and when the students themselves are actively engaged in creating, understanding, and connecting to knowledge (McCombs and Whistler, 1997) Students...

Ngày tải lên: 05/02/2014, 22:02