[PDF] Top 20 Test Bank Cost Accounting 6e by Raiborn and Kinney 15 chapter

... Discretionary costs are difficult to control because it is difficult to identify the exact benefits of discretionary activities and the relationship of these activities to the organization's output and ... Lihat dokumen lengkap

... 52. Refer to Variance Corporation. The profit lost by selling defective units to Greenstein Company totals $1,440. The total rework cost for 700 units is $28,000. The difference between the profit earned ... Lihat dokumen lengkap

... Once upper-level managers impose their wills on lower-level managers, the autonomy of the lower- level managers is reduced. This situation is significant because managers should only be evaluated on the controllable ... Lihat dokumen lengkap

... identify and then eliminate, reduce, or replace functions and processes that add little customer value to products or ...initiatives, and technology ... Lihat dokumen lengkap

... The accounting rate of return has two major advantages relative to the other capital budgeting ...managerial and segment performance particularly for investment centers that are evaluated on an ROI or RI ... Lihat dokumen lengkap

... investment cost is equal to the fair value of stock issued by Palo (P250,000) plus direct acquisition cost (P10,000) or a total of ...issue cost is treated as a reduction from the additional ... Lihat dokumen lengkap

... Secondly, accounting measures cannot capture all corporate goals. Accounting measures are particularly inappropriate to measure qualitative changes in the workforce, qualitative changes in products, ... Lihat dokumen lengkap

... investment cost is equal to the fair value of stock issued by Palo (P250,000) plus direct acquisition cost (P10,000) or a total of ...issue cost is treated as a reduction from the additional ... Lihat dokumen lengkap

... extensive and an expensive registration, testing, and counseling center, through which all students are required to pass through when they enter the ...The cost of this center is approximately ... Lihat dokumen lengkap

... normal and continuous, the calculations for EUP do not include this spoilage (method of neglect), and the good units simply absorb the cost of such ...normal and discrete, the equivalent units ... Lihat dokumen lengkap

... variable cost is one that remains constant on a per-unit basis but varies in total with changes in ...labor, and (possibly) utilities. A fixed cost is one that remains constant in total but varies on ... Lihat dokumen lengkap

... 6. Cost-volume-profit analysis is a technique available to management to understand better the interrelationships of several factors that affect a firm's ...world by making ... Lihat dokumen lengkap

... stock and $100,000 of retained earnings. All the excess purchase cost over book value was attributable to a patent with an estimated life of 8 ...2005 and 2006, Waterway paid $2,500 of dividends each ... Lihat dokumen lengkap

... $5,000 and Retained Earnings of $1,500. The excess of cost over book value was allocated $150 to inventories that were sold in 2004, $200 to undervalued land, $400 to undervalued equipment with a remaining ... Lihat dokumen lengkap

... assets and liabilities were equal to their book values except for inventory that had a fair value of $85,000, land that had a fair value of $60,000, and buildings and equipment that had a fair value ... Lihat dokumen lengkap

... activities, and (2) subsidiary dividend payments to the noncontrolling stockholders must be included with parent company dividends paid in determining cash paid as dividends because the entire amount of the ... Lihat dokumen lengkap

... Unrestricted Revenues - Investment Income ............. 96,000 Temporarily restricted gain on sale of investments .... 9,000 Expenses - Research ................................... 3,200,000 Expenses - Fund Raising ... Lihat dokumen lengkap

... In a proprietary fund statement of cash flows, cash paid to other funds, except for interfund services used, should be classified as a cash outflow from a?. noncapital financing acti[r] ... Lihat dokumen lengkap

... Based on the above cash priority program, the P2,000 is only a partial payment to Bello who is entitled to a maximum of P2,400 under Priority I. Only after satisfying Priority I, Cruz will receive payment and only ... Lihat dokumen lengkap

... Ang will be paid P1,071,240 (110% of the capital balance) for her interest. This amount is P97,380 in excess of the capital account. Since Ang is only entitled to a 34% share of profits and losses, the additional ... Lihat dokumen lengkap