Tài liệu Khối Ngành Kinh Tế

Companies involved in TOC use a form of variable costing. However, one difference of the TOC approach is that it treats direct labor as a fixed cost for three reasons: Many companies have a commitment to guarantee workers a minimum number of paid hours. Direct labor is usually not the constraint. TOC emphasizes the role direct laborers play...

30 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 519 | Lượt tải: 0

Used when the government administers funds used for beneficiaries other than the government and its citizens. For example, endowment investments providing income to be used for scholarships. In some cases the principal is held intact. These are called endowments or nonexpendable funds. In other cases, both the principal and income can be spent (...

27 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 497 | Lượt tải: 0

Receive cash and REMITTANCE ADVICE in mail. Prepare REMITTANCE LISTING. Enter total from REMITTANCE LISTING (or REMITTANCE ADVICE) in CASH RECEIPTS JOURNAL. Prepare DEPOSIT SLIP and deposit cash receipts in bank (INTACT and DAILY). Record update to SUBSIDIARY ACCOUNTS RECEIVABLE using REMITTANCE ADVICE. Reconcile REMITTANCE LISTING, SUBSIDIARY...

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 574 | Lượt tải: 0

OwlCo recorded the following production activity and maintenance costs for two months: Using these two levels of activity, compute: the variable cost per unit. the total fixed cost.

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It is often useful to express the simple profit equation in terms of the unit contribution margin (Unit CM) as follows: Unit CM = Selling price per Unit CM = P – V Profit = (P × Q – V × Q) – Fixed expenses Profit = (P – V) × Q – Fixed expenses Profit = Unit CM × Q – Fixed expenses

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The purpose of this accounting requirement is to prevent governments from managing their budgets by shifting resources (through overpayments) to an internal service fund when they have a surplus and or undercharging for services in other years Otherwise, the payments are to be treated as Transfers

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Here are some examples of variable costs that are likely present in many types of businesses. Merchandising companies  cost of goods sold. Manufacturing companies  direct materials, direct labor, and variable overhead. Merchandising and manufacturing companies  commissions, shipping costs, and clerical costs such as invoicing. Service compa...

66 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 495 | Lượt tải: 0

ABC systems follow a two-stage procedure to assign overhead costs to products. Stage OneIdentify significant activities and assign overhead costs to each activity in proportion to resources used Stage TwoIdentify cost drivers appropriate to each activity and allocate overhead to the products.

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Appointment, compensation, and oversight of the public accounting firm conducting the entity’s audit. Resolution of disagreements between management and the audit team. Oversight of the entity’s internal audit function. Approval of nonaudit services provided by the public accounting firm performing the audit engagement.

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Issuance of bonds Grants from other government units Dedicated taxes Transfers from other funds Other Donations Interest earned on funds held

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