[PDF] Top 20 Test bank Cost Accouting 6e by Rainborn Chapter 19

... payment by the employer can be deducted currently for tax purposes but the employee doesn't recognize it as income until it is ...affected by the firm's stock value and encourage employees to take a more ... Lihat dokumen lengkap

... discretionary cost is repetitive and can be related to some fundamental activity measure (such as machine hours or units of output), it may be treated like an engineered ...repetitive cost that can be ... Lihat dokumen lengkap

... The predicted useful life of the equipment is 10 years, with zero scrap value. The equipment will easily serve the same volume that the lunch counter handled. A catering company will completely service and supply the ... Lihat dokumen lengkap

... manipulation by neither the internal buying nor selling ...the cost that would be incurred by the internal buying segment to purchase from an alternative ... Lihat dokumen lengkap

... performance with regard to environmental issues and management of environmental cost. In the future, investors are likely to evaluate a company's environmental track record along with its financial record when ... 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

... (d) Long-distance telephone bill for calls made by salespersons. (e) Carrying cases for a manufacturer of video camcorders. (f) Cotton for a textile manufacturer of blue jeans. (g) Bandages for the emergency room ... Lihat dokumen lengkap

... Again, using a unit of sales mix as the unit of analysis, one unit of sales mix sells for $56. Since the contribution margin is $20 on one unit of sales mix, the CM ratio on one unit of sales mix is $20/$56 = .3571. This ... Lihat dokumen lengkap

... variable cost is one that remains constant on a per-unit basis but varies in total with changes in ...fixed cost is one that remains constant in total but varies on a per-unit basis with changes in ... Lihat dokumen lengkap

... required by the AICPA to allocate these costs among the activities of fundraising, accomplishing an organizational program, or conducting an administrative ... Lihat dokumen lengkap

... The learning and growth perspective of the balanced scorecard focuses on using an organization’s intellectual capital to adapt to or influence customer needs and expectations.. The inter[r] ... Lihat dokumen lengkap

... When standard costing is used in conjunction with process costing, the costing procedure is simplified. Standard costing eliminates the calculation in each new period of a new production cost because the standards ... Lihat dokumen lengkap

... 9 An investor uses the cost method of accounting for its investment in common stock. During the current year, the investor received $25,000 in dividends, an amount that exceeded the investor’s share of the ... Lihat dokumen lengkap

... 14. Pigeon Corporation acquired a 60% interest in Home Company on January 1, 2005, for $70,000 cash when Home had Capital Stock of $60,000 and Retained Earnings of $40,000. All excess purchase cost was ... Lihat dokumen lengkap

... 2. A partner's capital balance represents his or her interest in the net assets of the partnership, whereas a partner's interest in income and loss represents how his or her interest in capital will be affected by ... Lihat dokumen lengkap

... 1. Tuition and fees assessed total $10,000,000, 85% of which was collected by year-end; tuition scholarships were granted for $800,000, and $400,000 was expected to be uncollectible. 2. Revenues collected from ... Lihat dokumen lengkap

... 19. Based on the preceding information, which of the following will pertain to the differential that will appear in the eliminating entries required to prepare a consolidated balance sheet immediately after the ... 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

... Shares issued by Papa Corporation: Par value of stock following acquisition P190,000 Par value of stock before acquisition 120,000 Increase in par value of shares outstanding P 70,000[r] ... Lihat dokumen lengkap

... Adjusting entry: to recognized revenue from the initial franchise fee installment method 1 To defer gross profit: Deferred Revenue from IFF ...20,000,000 Cost of Franchise Revenue [r] ... Lihat dokumen lengkap