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1. Strayer-University ACC 560 Homework
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ACC 560 Week 5 Discussion
TransferPricing"Please respondtothe following:Readthe article titled,“WhatManufacturersNeedto
KnowaboutTransferPricing,”locatedinWeek5 of the online course shell.Youmayalsoview the article
athttp://www.industryweek.com/articles/what_manufacturers_need_to_know_about_transfer_pricing
_23980.aspx?Page=1. Next,assessthe majorpotential problemsthatamultinationalfirmcould
encounterwhenusingnegotiatedtransferpricinginsteadof market-basedtransferpricing.Provideone
(1) recommendationtothe firmonhowto avoidthese problems.Evaluatethe validityof the accounting
ethicsof creating,initiating,oradjustingtransactionstorepatriate excesscashformultinational firmsin
transferpricingdecisionsandsuggestone (1) waythatthispractice may be implemented.
250 words
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Strayer University ACC 560 Week 1 To Week 11 Complete Course
StrayerUniversityACC560 Week1 To Week11 Complete Course
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11-Complete-Course-14340

2. ACC 560 WEEK 7 DISCUSSION
"Variance AnalysisandBalancedScorecards"
Use the Internetand/orStrayerLearningResource Centertoresearchacompanythat has implemented
a balancedscorecardsystemforevaluatingperformance.Suggestatleasttwo(2) variance measuresthe
identifiedcompanycanemployinabalancedscorecardperformance evaluationsystem, andexamine
howthe company can use these variancestoimprove performance.Examine the mainreasonsservice
companiesare more sensitivetolaborandprice variances,ascomparedto material price variances,and
determine the importance of companiesmanagingthesevariancesinrelationtosustainingprofitability.
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Analysis-and-Balanced-18994
ACC 560 WEEK 7 ASSIGNMENT
Stefani Companyhasgatheredthe followinginformationaboutitsproduct.
• Directmaterials.Eachunitof productcontains4.5 poundsof materials.The average waste and
spoilage perunitproducedundernormal conditionsis0.5pounds.Materialscost$5 per pound,but
Stefani alwaystakesthe 2%cash discountall of itssuppliers offer.Freightcostsaverage $0.25 per
pound.
• Directlabor.Each unitrequires2hoursof labor.Setup,cleanup,anddowntimeaverage 0.4
hoursper unit.The average hourlypayrate of Stefani'semployeesis$12. Payroll taxesandfringe
benefitsare an additional $3per hour.
• Manufacturingoverhead.Overheadisappliedata rate of $7 per directlaborhour.
Instructions
Compute Stefani'stotal standardcostperunit.

3. Compute laborcostand laborquantityvariance.
E11-6 LewisCompany'sstandardlabor cost of producingone unitof Product DD is 4 hours at the rate of
$12.00 per hour.DuringAugust,40,600 hoursof laborare incurredata cost of $12.15 per hourto
produce 10,000 unitsof Product DD.
Instructions
1. Compute the total laborvariance.
2. Compute the laborprice and quantityvariances.
3. Repeat(b),assumingthe standardis4.1 hours of directlaborat $12.25 perhour.
Compute materialsandlaborvariances
E11-12 ByrdCompanyproducesone product,a puttercalledGO-Putter.Byrdusesastandard cost
systemanddeterminesthatitshouldtake one hourof directlaborto produce one GO-Putter.The
normal productioncapacityforthisputteris 100,000 unitsper year.The total budgetedoverheadat
normal capacityis $850,000 comprisedof $250,000 of variable costsand$600,000 of fixedcosts.Byrd
appliesoverheadonthe basisof directlaborhours.
Duringthe current year,Byrd produced95,000 putters,worked94,000 directlaborhours,and incurred
variable overheadcostsof $256,000 and fixed overheadcostsof $600,000.
Instructions
1. Compute the predeterminedvariable overheadrate andthe predeterminedfixedoverhead
rate.
2. Compute the appliedoverheadforByrdforthe year.
3. Compute the total overheadvariance.
Compute variancesformaterials.
P11-2A AyalaCorporationaccumulatesthe followingdatarelative tojobsstartedandfinishedduringthe
monthof June 2017.
Costsand ProductionData Actual Standard
Raw materialsunitcost $2.25 $2.10

4. Raw materialsunitsused 10,600 10,000
Directlabor payroll $120,960 $120,000
Directlabor hoursworked 14,400 15,000
Manufacturingoverheadincurred $189,500
Manufacturingoverheadapplied $193,500
Machine hours expectedtobe usedatnormal capacity 42,500
BudgetedfixedoverheadforJune $55,250
Variable overheadrate permachine hour $3.00
Fixedoverheadrate permachine hour $1.30
Overheadisappliedonthe basisof standardmachine hours.Three hoursof machine time are required
for eachdirectlaborhour. The jobswere soldfor$400,000. Sellingandadministrative expenseswere
$40,000. Assume thatthe amount of raw materialspurchasedequaledthe amountused.
Instructions
1. Compute all of the variancesfor(1) directmaterialsand(2) directlabor.
(a) LQV $4,800 F
2. Compute the total overheadvariance.
3. Prepare an income statementformanagement.(Ignore incometaxes.)
Compute andidentifysignifi cantvariances.
(LO 2, 3, 4), AN
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Company-has-gathered-the-18996
ACC 560 Week 1 Discussion

5. "Ethicsin ManagementAccountingversusFinancial Accounting"Please respondtothe following:
Go to the AICPA Website toreadthe currentAICPA code of professionalconduct,located
athttp://www.aicpa.org/Research/Standards/CodeofConduct/Pages/default.aspx.Next,assessthe
effectivenessof the currentInstitute of ManagementAccountants(IMA) code of professionalconductin
promotingethical behaviorandprovidingguidance forthe dilemmasmanagerial accountantsare
confrontedwithtoday.Inyourassessment,compare the IMA code of conduct to the AICPA code of
professionalconductanditseffectiveness.
Assessthe aspectsof yourjob thatare most likelytobe challengedethicallyandsuggestthe
approach(es) youwill take inordertohandle these situation.
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Management-Accounting-21217
ACC560 Week 2 Discussion
"Labor and MaterialsCosts"Please respondtothe following:
Readthe article titled,“Howthe U.S.Lost Outon iPhone,”locatedinWeek2of the online course shell.
You may alsoviewthe article athttp://www.nytimes.com/2012/01/22/business/apple-america-and-a-
squeezed-middle-class.html?pagewanted=1&_r=1.Next,recommendone approachthatthe American
labormarketcan take inorder to lowerthe directlaborcostsof technologyproductswhile remaining
competitivewiththe Asianmarket.Provide arationale foryourresponse.
Imagine thatyouare a Chief Financial Officer(CFO) of acompany.Recommendtow (2) actionsthatyou
couldtake regardingthe company’ssupplychaintoreduce manufacturingcostsof directmaterials.
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Materials-Costs-Please-21219

6. ACC560 Week 1 Homework
Chapter1: Exercises5,8, 12, and 16; Problems1and 4
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Exercises-5-8-12-and-1-21225
ACC 560 Week 2 Homework
Chapter2: Exercises4,9, 11, and 12; Problems1and 5
Chapter3: Exercises2,5, 6, and 13; Problems1 and6
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Exercises-4-9-11-and-21230
ACC 560 Week 3 Discussion
"Time-DrivenActivity-BasedCosting(ABC)"Please respondtothe following:
Analyze the majorbenefitsandmajor weaknessesof traditional ABCindeterminingaccurate overhead
costs overa time-drivenABCsystem.Providearationale foryourresponse.
Suggestthe mannerinwhicha businesscanachieve acompetitive advantage inthe marketplace
throughthe use of ABC. Provide two(2) reasonsto convince seniormanagementthattheyshould
implementanABCsystem.

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Activity-Based-Costi-22237
ACC 560 WEEK 3 ASSIGNMENT1
Activity-BasedCosting(ABC) inService Industries
Researcha U.S. companyinthe service industrywithe-commerce activities.
Write a five tosix (5-6) page paperin whichyou:
1. Describe the companyyouresearchedinone totwo(1-2) paragraphs.
2. Discusshowa time drivenABCcostsystemcan be implementedinthe companyyouresearched
and the benefitsthatthe use will yieldtothe businessperformance.
3. AssesshowusinganABCsystemcan provide acompetitive advantagetothe companyinthe
marketspace it operatesandthe resultingimpacttothe businessperformance.
4. Examine the potentialimpactof time-drivenABCcostingonservicesprovidedonlinewiththose
providedthroughtraditionalchannels,consideringhow thisknowledge will impactdecisionsmade by
managementaboutthese services.
5. Use at leastthree (3) qualityacademicresourcesinthisassignment.Note:Wikipediaandother
Websitesdonotqualityasacademicresources.
Your assignmentmustfollowthese formattingrequirements:
• Be typed,double spaced,usingTimesNew Romanfont(size 12),withone-inchmarginsonall
sides;citationsandreferencesmustfollow APA orschool-specificformat.Checkwithyourprofessorfor
any additional instructions.
• Include acover page containingthe title of the assignment,the student’sname,the professor’s
name,the course title,andthe date.The cover page and the reference page are notincludedinthe
requiredassignmentpage length.
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Based-Costing-ABC-in-22239

8. ACC 560 Week 4 Discussion
"The Cost of Complexity"Pleaserespondtothe following:
Readthe article titled,“The MissingMetrics:Managingthe Costof Complexity,”locatedinWeek4of
the online course shell.Youmayalsoview the article at
http://www.financepractitioner.com/contentFiles/QF02/g26fs3i7/16/0/the-missing-metrics-managing-
the-cost-of-complexity.pdf.Next,inaglobalizedeconomywithmany businesscomplexities,speculate
the major waysthat these complexitiesmightimpactabusinessandsuggesttwo(2) actionsthat a
businesscantake inorder tominimize theseconsequences.
From the previousdiscussion,recommendone (1) approachthat an accountantcouldtake in orderto
measure the typesof complexityyouidentifiedforaspecificbusinessorindustryanddeterminethe
insightthatthe measure will provideinrelation tobusinessperformance.
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Complexity-Please-r-22241
ACC 560 Week 5 Discussion
"TransferPricing"Please respondtothe following:
Readthe article titled,“WhatManufacturersNeedtoKnow aboutTransferPricing,”locatedinWeek5
of the online course shell.Youmayalsoview the article at
http://www.industryweek.com/articles/what_manufacturers_need_to_know_about_transfer_pricing_2
3980.aspx?Page=1. Next,assessthe majorpotentialproblemsthatamultinational firmcouldencounter
whenusingnegotiatedtransferpricinginsteadof market-basedtransferpricing.Provideone (1)
recommendationtothe firmon howto avoidthese problems.
Evaluate the validityof the accountingethicsof creating,initiating,oradjustingtransactionsto
repatriate excesscashformultinational firmsintransferpricingdecisionsandsuggestone (1) waythat
thispractice may be implemented.

9. http://www.justquestionanswer.com/viewanswer_detail/ACC-560-Week-5-Discussion-Transfer-Pricing-
Please-respond-22870
ACC 560 Week 6 Discussion
"Flexible Budgets"Please respondtothe following:
Readthe article titled,“LetItRoll,”locatedinWeek6of the online course shell.Youmayalsoviewthe
article athttp://www.cfo.com/article.cfm/14570220/1/c_14570395?f=magazine_coverstory. Next,
determine whetherornota flexiblebudgetapproachdilutesthe value of abudgetprocessinthe
organization.Providearationale foryourresponse.
Evaluate the impactto a businesswhencompensation,suchassalescommissionsandbonus,are tiedto
achievingbudgetedexpectations.Suggesttwo(2) actionsthatmanagementcantake in orderto prevent
employeesfrommanipulatingresults
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Please-respond-22872
ACC 560 Week 7 Discussion
"Variance Analysis"Pleaserespondtothe following:
Readthe article titled,“IsStandardCostingStill Relevant?,”locatedinWeek7of the online course shell.
You may alsoviewthe article
athttp://www.imanet.org/PDFs/Public/MAQ/2010_Q1/maq_winter2010_rao_revised.pdf.Next,the
article indicatesapproximately90%of the companiesinthe studywere sensitivetothe variancesin
material prices.Examine the majorcausesof material price variancesandspeculate the majorpotential
impacton pricingdecisions.

10. Examine the mainreasonsservice companiesare more sensitivetolaborandprice variances,as
comparedto material price variances,inthe industrial sectoranddetermine the importance of
companiesmanagingthese variancesinrelationtosustainingprofitability.
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Analysis-Please-respon-25968
ACC 560 Week 8 Discussion
"InvestmentsinGlobal Markets"Please respondtothe following:
Readthe article titled,“Rx forEmerging-MarketInvestment:LowerHurdle RatesforGrowingNations,”
locatedinWeek8 of the online course shell.Youmayalsoview the article athttp://ww2.cfo.com/cash-
flow/2012/02/rx-for-emerging-market-investment-lower-hurdle-rates-for-growing-nations/.Next,
analyze the mainfactorsthat shouldbe consideredindeterminingthe requiredrate of returnfor
evaluatingprojectsinglobal marketsanddetermine the impactthatthiswill have ondecisionmaking.
Imagine thatyouare the Chief Financial Officer(CFO) of acompany.Propose two(2) actionsthat you
wouldtake inorderto defendthe difference inthe requiredrate of returnforyourcompanyon similar
projectsinthe Brazil and India.Provide arationale foryourresponse.
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Global-Markets-P-25969
ACC 560 Week 6 Discussion
"Flexible Budgets"Please respondtothe following:
Readthe article titled,“LetItRoll,”locatedinWeek6of the online course shell.Youmayalsoviewthe
article athttp://www.cfo.com/article.cfm/14570220/1/c_14570395?f=magazine_coverstory. Next,

11. determine whetherornota flexiblebudgetapproachdilutesthe value of abudgetprocessinthe
organization.Providearationale foryourresponse.
Evaluate the impactto a businesswhencompensation,suchassalescommissionsandbonus,are tiedto
achievingbudgetedexpectations.Suggesttwo(2) actionsthatmanagementcantake in orderto prevent
employeesfrommanipulatingresults.
http://www.justquestionanswer.com/viewanswer_detail/ACC-560-Week-6-Discussion-Flexible-Budgets-
Please-respond-25970
ACC 560 Week 5 Discussion
"TransferPricing"Please respondtothe following:
Readthe article titled,“WhatManufacturersNeedtoKnow aboutTransferPricing,”locatedinWeek5
of the online course shell.Youmayalsoview the article at
http://www.industryweek.com/articles/what_manufacturers_need_to_know_about_transfer_pricing_2
3980.aspx?Page=1. Next,assessthe majorpotentialproblemsthatamultinational firmcouldencounter
whenusingnegotiatedtransferpricinginsteadof market-basedtransferpricing.Provideone (1)
recommendationtothe firm onhowto avoidthese problems.
Evaluate the validityof the accountingethicsof creating,initiating,oradjustingtransactionsto
repatriate excesscashformultinational firmsintransferpricingdecisionsandsuggestone (1) waythat
thispractice may be implemented.
http://www.justquestionanswer.com/viewanswer_detail/ACC-560-Week-5-Discussion-Transfer-Pricing-
Please-respond-26412
ACC 560 Week 9 Discussion
"OperatingActivities"Please respondtothe following:

12. Readthe article titled,“Key-PersonInsurance:aCash-Flow Puzzle,”locatedinWeek9of the online
course shell.Youmayalsoviewthe article athttp://www3.cfo.com/article/2012/4/cash-flow_free-cash-
flow-mulford-georgia-tech-key-person-life-insurance-premium-classification?currpage=2.Next,evaluate
the logicof reflectingkeypersonlife insurance inthe operatingactivitiesof the cashflow statementand
determine whetherornotthis presentationismisleadingtousersof the financial statements.
Currently,Financial AccountingStandardsBoard(FASB) hasnotprovidedguidance onthe appropriate
sectionforreflectingkeypersonlifeinsurance.Imaginethatyouare a memberof FASBandprovide
guidance forkeypersoninsurance inthe cashflow statement.Provide arationale foryourresponse.
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Activities-Please-res-26414
ACC 560 Week 9 Assignment 2 Johnson Controls Capital Investments
Visitthe Website of JohnsonControlsInc.,locatedat http://www.johnsoncontrols.com, andreviewits
2012 financial forecasts.Youcanalsofinduseful financial informationaboutthe companyinthisreport
titled,"2011 BusinessandSustainabilityReport".Accordingtothe forecasts,JohnsonControlswill
increase capital investmentstoapproximately$1.7billion.More than70% of the company'scapital
expendituresin2012 are associatedwithgrowthandmarginexpansionopportunities.
Write a five tosix (5-6) page paperin whichyou:
1. Suggesta methodologytosupplementthe traditional methodsforevaluatingthe capital
investmentsof JohnsonControlsinthe emergingmarketstoreduce riskprovidingarationale of howrisk
will be reduced.
2. Assessthe potentialimpactof inflationonplannedcapital investmentsinChinaandexamine
approachesforan accurate evaluationof the investments.Suggesthow thisknowledgemayimpact
management’sdecisions.
3. Contrastthe modificationsyouwouldmake inevaluatingthe projectstoincrease internal capacity
inNorth Americatoevaluatingexpansionprojectsinthe global marketandhow thisinformationwill
impactthe decisionsmade relatedtoexpansion.
4. Examine the benefitsof usingsensitivityanalysisinevaluatingthe projectsforJohnsonControlsand
howthisapproach can provide acompetitive advantageforthe company.

13. 5. Use at leastthree (3) qualityacademicresourcesinthisassignment.Note:Wikipediaandother
Websitesdonotqualityasacademicresources.
Your assignmentmustfollowthese formattingrequirements:
• Be typed,double spaced,usingTimesNew Romanfont(size 12),withone-inchmarginsonall
sides;citationsandreferencesmustfollow APA orschool-specificformat.Checkwithyourprofessorfor
any additional instructions.
• Include acover page containingthe title of the assignment,the student’sname,the professor’s
name,the course title,andthe date.The cover page and the reference page are notincludedinthe
requiredassignmentpage length.
The specificcourse learningoutcomesassociatedwiththisassignmentare:
• Planand evaluate capital investments.
• Use technologyandinformationresourcestoresearchissuesinmanagerialaccounting.
• Write clearlyandconciselyabout managerial accountingusingproperwritingmechanics.
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ACC 560 Week 10 Discussion
"LiquidityRatios"Please respondtothe following:
Readthe article titled,“The MissingPiece inLiquidityCalculations,”locatedinWeek10 of the online
course shell.Youmayalsoviewthe article
athttp://www.journalofaccountancy.com/Issues/2012/Apr/20114183.htm. , Nextexaminethe impactof
not consideringthe currentportionof long-termliabilitiesinthe currentratioand workingcapital.
Speculate the majorimpact thatthiswill have onday- to-daybusinessdecisions.
Determine the majorimplicationsof asignificantpositivechange inthe currentratio.Provide arationale
for yourresponse.

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Please-respon-26416
ACC 560 Week 11 Discussion
"Course Wrap-Up"Please respondtothe following:
Assesstwonewareasof knowledge youexpandedduringthiscourse.
Indicate howthese twonewareasof knowledge will benefityouinyourcurrentor future career.
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Up-Please-respond-26418