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A variable cost changes in total in direct proportion to a change in the activity level (or cost driver). For example, assume that you pay $4.95 for each Pay Per View show that you watch. The more shows that you watch, the higher your Pay Per View bill will be. The total cost of the Pay Per View bill increases in direct proportion to the numb...

33 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 704 | Lượt tải: 1

Traditional, Volume-Based Product-Costing System Aerotech produces three complex printed circuit boards referred to as Mode I, Mode II, and Mode III. The following information is obtained from company records:

30 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1064 | Lượt tải: 1

Costs are accumulated for a period of time for products in work-in-process inventory. Products in work-in-process inventory at the beginning and end of the period are only partially complete. Equivalent units is a concept expressing these partially completed products as a smaller number of fully completed products.

17 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 744 | Lượt tải: 1

Our focus changes from financial statement costs to operations: Financial Accounting – Products costs are used to value inventory and to compute cost of goods sold. Managerial Accounting and Cost Management – Product costs are used for planning, control, directing, and management decision making. (LO1)

27 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 754 | Lượt tải: 1

A product cost is a cost assigned to goods that were either purchased or manufactured for resale. Another term for product cost is inventoriable cost, since a product cost is stored as the cost of inventory until the goods are sold. In the period of the sale, the product costs are recognized as an expense called cost of goods sold. Period costs a...

25 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 805 | Lượt tải: 1

Managerial accounting is the process of Identifying Measuring Analyzing Interpreting Communicating information

16 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 969 | Lượt tải: 1

Learning Objectives Perform vertical analysis Perform horizontal analysis Use ratios to analyze a company’s risk Use ratios to analyze a company’s profitability Distinguish persistent earnings from one-time items Explain quality of earnings and distinguish between conservative and aggressive accounting practices

34 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 762 | Lượt tải: 0

Learning Objectives Classify cash transactions as operating, investing, or financing activities Prepare the operating activities section of the statement of cash flows using the indirect method Prepare the investing activities section and the financing activities section of the statement of cash flows Perform financial analysis using the statem...

23 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 947 | Lượt tải: 0

Learning Objectives Identify the advantages and disadvantages of the corporate form of ownership Record the issuance of common stock Contrast preferred stock with common stock and bonds payable Account for treasury stock Describe retained earnings and record cash dividends

39 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 749 | Lượt tải: 0

Learning Objectives Explain financing alternatives Identify the characteristics of bonds Determine the price of a bond issue Account for the issuance of bonds Record the retirement of bonds Identify other major long-term liabilities Make financial decisions using long-term liability ratios

30 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 729 | Lượt tải: 0