accounting chapter one slideshow

Phần 1 - Chapter One: English Proffesor New

Phần 1 - Chapter One: English Proffesor New
... thuật, khoa học, tiếng lóng điều khoản [18 ] [19 ] NEW VOCABULARY – TỪ VỰNG MỚI: - English (N/ADJ): Tiếng Anh Mời đóng góp thêm cho Chương trình English Learn Proffesor Course ... Latin-derived Romance languages(though English is not a Romance language itself) [15 ] [16 ] to what had then become Middle English The Great Vowel Shift that began in the south of England in the 15 th ... thành ngôn ngữ hàng đầu ngôn quốc tế tiếng pha trô ôn ở levant nhiều khu vực [7] [8] [9] [10 ] [11 ] [12 ] [13 ] Trong lịch sử, tiếng Anh có nguồn gốc từ hợp liên quan chặt chẽ tiếng địa phương , gọi...
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Cost accounting chapter 3

Cost accounting chapter 3
... 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...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 1 pdf

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 1 pdf
... for more than 600 industries Information and instruction on many finance and accounting topics Information and instruction on many finance and accounting topics Information and instruction from ... margin Gross margin Operating costs Operating income Operating income $1, 870 $1, 122 25% $ 383 $ 64 4% $1, 825 $1, 016 30% $ 375 $ 16 8 9% $1, 945 $1, 043 28% $ 379 $ 17 0 9% $2,343 $1, 377 28% $ 409 $ 10 0 ... PLANNING AND FORECASTING 223 Choosing a Business Form Richard P Mandel 225 The Business Plan Andrew Zacharakis 260 10 Planning Capital Expenditure Steven P Feinstein 2 91 11 Taxes and Business...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 2 doc
... 5,586 57,0 92 38,407 3 82, 387 157,361 Income before equity in income of joint ventures Equity in income of joint ventures 24 ,697 4 ,26 2 18,685 1,947 22 5, 026 2, 925 20 ,6 32 $ 22 7,951 Net income $ 28 ,959 ... statements of earnings: Toys “R” Us Inc (in millions) Year Ended Jan 31 1998 Jan 29 20 00 $11,038 7,710 $11,170 8,191 $11,8 62 8, 321 3, 328 2, 231 25 3 — 2, 979 2, 443 25 5 29 4 3,541 2, 743 27 8 — 2, 484 Net sales ... $3, 028 ,24 8 627 ,075 — — 3,953 36,787 47,9 52 60,769 — (7,0 32) 1 32, 303 — — — — 62, 553 22 ,24 7 4,676 4,061 1,834 — — — 62, 8 12 — 1,319 Income before income taxes Provision for income taxes 30 ,28 3 5,586...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 3 pps

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 3 pps
... slope, find a point that the line intersects and then measure the “rise-over-run” using the y-axis intercept and that point For this calculation my line intersected the June data at point ($ 13, 500, ... 402,075 $4 93, 776 35 2,697 $70, 539 33 ,859 71.4% 48.0% $162,241 $141,079 $36 ,680 Books 7,054 Packages 3, 527 Hats 1,411 Total $ 16,000 100.00% $1,128, 631 $1,128, 631 $ 34 0,000 116 Understanding the Numbers ... Cost-Volume -Profit Analysis 115 Solving for x, (30 .1%) x = $34 0, 000 $34 0, 000 30 .1% = $1,128, 631 (with no rounding) x= We find that you must about $1. 130 million in sales to be as well-off.” “Hmm...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 4 pps

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 4 pps
... Web-based marketing and selling, rather than transaction processes and the hiring and training of people involved in these processes In addition, the avoidance of investment in this type of infrastructure ... and fulfillment, tracking, and customer-information storage and mining All these systems must talk to one another, which means that interfaces must be maintained This interfacing is a nightmare ... rounds of investment and eighteen months in business he had fumbled the most important question in the meeting In his hand he had the business card of a consultant suggested by his investors...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 5 pptx

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 5 pptx
... operating expenses 54 ,800 66, 850 70,360 67,220 68 ,57 0 78,900 406,700 Net profit before taxes Income taxes 45, 200 11,300 58 , 150 14 ,53 8 64,640 16,160 59 ,780 14,9 45 63,430 15, 858 76,100 19,0 25 367,300 ... assumptions 158 Understanding the Numbers EXHIBIT 5. 2 Pro forma income statement (in dollars) Pro Forma Income Statement March 100,000 32, 750 1 25, 000 40,938 1 35, 000 127,000 132,000 155 ,000 44,213 41 ,59 3 ... cost as little as $100 In higher-priced inkjet printers, print quality is excellent in black -and- white and color Today many people are using high-end inkjet printers to print pictures taken with...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 6 potx

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 6 potx
... 69 443 555557 62 5000 −72915 552085 62 5000 − 763 87 54 861 3 62 5000 −79859 545141 62 5000 −83331 54 166 9 11 163 16 11 163 92 1120532 1131051 1149888 1248389 1354700 1532492 1 562 669 167 700 889 26 2 566 26 169 000 ... 800000 59821 859821 800000 60 120 860 120 800000 60 758 860 758 800000 62 240 862 240 800000 65 067 865 067 800000 768 21 8 768 21 800000 93805 893805 800000 1233 46 9233 46 11 163 16 11 163 92 1120532 1131051 1149888 ... 519 963 11835 65 %,30/35% ,60 Next month sales 25000 63 7000 239200 901200 25000 412050 229450 66 6500 958 36 300800 179400 5 760 36 160 060 218904 170950 549914 15yr sl amort 62 5000 −4 166 7 583333 62 5000...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 7 docx

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 7 docx
... production standards and I don’t know what to or where to begin!” 202 Understanding the Numbers Def ining Standards That evening Tom went over to Jane’s home, and she pulled out her cost accounting textbook ... Understanding the Numbers Price Indices “If you only examine Panel A of Exhibit 7. 2,” Jane said, “you will think that net income leaped 62% and that the reason for the dramatic increase lies in the ... $7, 500 as reported in Exhibit 7. 1 Material Indices Jane also used the standards in Exhibit 7. 3 to show Tom how indices for each of the components of the variable costs could be determined and...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 8 pdf

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 8 pdf
... is formed by filing an application with the state government and paying the 2 28 Planning and Forecasting prescribed fee The members then enter into an operating agreement setting forth their ... (preferably in writing) setting forth their understandings on the many issues which will arise in such an arrangement Principal among these are the investments each will make in the business, the ... business judgment and act in the corporation’s best interest when making decisions for the 242 Planning and Forecasting corporation At the very least, the director must keep informed regarding...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 9 potx

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 9 potx
... Market Space,” Harvard Business Review (Jan.–Feb 199 9): 83 93 290 Planning and Forecasting INTER NET LINKS Business Plan Sites www.pasware.com www.brs-inc.com www.jian.com Other Usef ul Sites www.entreworld.org ... business plan outline presented in Exhibit 9. 2 Nonetheless, a look at Exhibit 9. 4 shows that the company’s business plan includes most of the elements highlighted in the business outline and ... Many new companies were born and rode the wave of the emerging technology, including Apple, Microsoft, and Intel In the nineties, it was anything dealing with the Internet As we enter the twenty-first...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 10 pps

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 10 pps
... needed for a project by selling stock The remaining 30% of financing comes from borrowing The cost of equity financing is 20%, the pretax cost of debt financing is 10% , and the tax rate is 40% The ... factoring in points and origination fees and assuming the mortgage will not be prepaid R ECENT INNOVATIONS IN CAPITAL BUDGETING Recent years have seen the introduction of two new capital budgeting ... 40%) Interest Expense Notice that the calculation of taxable income and income tax in Exhibit 10. 2 does not deduct any interest expense This is not an oversight Even if the company intends to finance...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 11 potx

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 11 potx
... classifying taxable income and loss in three major categories: active, portfolio, and passive Active income consists mainly of wages, salaries, and bonuses; portfolio income is mainly interest and ... quite meaningful since the maximum tax rate on ordinary income in 2001 is 39.1% and on long-term capital gains is 20% Thus, Brad may have good reason to reject phantom stock and SARs and insist ... scheduled for repeal in 2010, but, under current law, will be reinstated in 2 011 344 Planning and Forecasting Redemptions to Pay Death Taxes and Administrative Expenses Since much of the money...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 12 potx

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 12 potx
... gains and losses Transaction gains and losses are also produced by the combination of (1) positions in currency derivatives and (2) increases and decreases in exchange rates Offsetting losses and ... operating revenues by $782 million ($517 million, after excluding excise taxes) and operating companies income by $46 million during 1999 Declines in operating revenues and operating companies income ... by international companies were $12. 09 billion in 1999, $11.15 billion in 1998 and $10.93 billion in 1997 This represents an increase of 8.4% in 1999, 1.9% in 1998 and 1.5% in 1997 Excluding...
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PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 13 pdf

PORTABLE MBA IN FINANCE AND ACCOUNTING CHAPTER 13 pdf
... Metallgesellschaft, MG Refining and Marketing (MGRM) had embarked on an ingenious marketing plan The subsidiary was in the business of selling gasoline and heating oil to distributors and retailers To ... that the business in these instruments is now huge, and their use is pervasive Since the initiation of trading in the first stock index futures contract in December of 1982—the Standard & Poor’s ... 424 Planning and Forecasting risks by diversifying their holdings within their portfolios, and so they not want business managers to devote resources to managing risks within the firm Loss...
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