The Formation of ACC and its Conversion into Ethylene in Tomato Fruit

ACC 3010 Essay
ACC 3010
Project 2
Fall 2013
DUE Friday November 1, 2013– This project is due on November 1st before 4:00 pm and is to be
submitted in the Accounting Lab – room 200 in the Rands House. The hours for submission of and
help with the project will be posted on the class Blackboard site. You will sign your project in to
create a record of its being submitted. Be sure your name and the name of your TA are on the front
page of the project.
This project is a continuation of Project 1, FRM Consulting Inc. An additional 11 months have
passed since Project 1 (we are now at June 30, 2013 the company's yearend). The friends have
expanded the shop to include sales of electronic tablets. The new company name is FRM Consulting
& Sales Inc. ... Show more content on Helpwriting.net ...
Prepare the adjusting journal entry(s) necessary for uncollectible accounts expense using the aging
of accounts receivable of accounting for bad debts as computed on the worksheet (these must be
handwritten).The entry must be included with your other journal entries to receive credit.
5. Prepare any necessary adjusting entries to reflect the Inventory count at year end. These must be
hand written.
6. Prepare the necessary closing entries (these must be handwritten).
7. Prepare the 3 financial statements for the year ended June 30, 2013 (multi step income statement,
classified balance sheet, and statement of retained earnings). Even though you are preparing a
multi–step income statement, you still need to list the various expenses individually on the income
statement for consideration of full credit. These 3 statements must be typed. Also you must include
appropriate dollar signs and appropriate underlines and correct formatting for the statements to
receive full credit.
8. REQUIRED TO TURN IN (in this order): Typed multi–step income statement, Typed statement
of retained earnings, Typed classified balance sheet, Typed Perpetual Inventory cards, Handwritten
worksheet for uncollectible accounts expense calculations, and Handwritten June Journal Entries,
the additional adjusting entries and all necessary closing entries. Be sure your name is on all pages.
Inventory Information

Inventory on hand at the beginning of June:
Units
Cost /
... Get more on HelpWriting.net ...

Cost Acc
Name: ________________________ Class: ___________________ Date: __________
Quiz 2
1) Cost–volume–profit analysis is used primarily by management: A) as a planning tool B) for
control purposes C) to prepare external financial statements D) to attain accurate financial results
Answer: A Diff: 1 Terms: cost–volume–profit (CVP) Objective: 1 AACSB: Communication 2) One
of the first steps to take when using CVP analysis to help make decisions is: A) finding out where
the total costs line intersects with the total revenues line on a graph. B) identifying which costs are
variable and which costs are fixed. C) calculation of the degree of operating leverage for the
company. D) estimating how many products will have to be sold to make a decent ... Show more
content on Helpwriting.net ...
Answer: D Diff: 1 Terms: job Objective: 1 AACSB: Reflective thinking 12) Each indirect–cost pool
of a manufacturing firm: A) utilizes a separate cost–allocation rate B) is a subset of total indirect
costs C) relates to one cost object D) All of these answers are correct. Answer: D Diff: 1 Terms: cost
pool Objective: 1 AACSB: Reflective thinking 13) Job costing: A) can only be used in
manufacturing B) records the flow of costs for each customer C) allocates an equal amount of cost
to each unit made during a time period D) is commonly used when each unit of output is identical
Answer: B Diff: 2 Terms: job–costing system Objective: 2 AACSB: Reflective thinking 14) Many
large companies which have multiple production methods and processes have hybrid costing
systems that are: A) job–costing B) actual costing C) process costing D) a mix of job–costing and
process costing Answer: D Diff: 2 Terms: job costing system, process–costing system Objective: 2
AACSB: Reflective thinking
15) Which of the following companies is most likely to use a process costing system. A) a
manufacturer of breakfast cereal B) a manufacturer of large commercial aircraft C) a custom jewelry
manufacturer D) a law firm Answer: A Diff: 1 Terms: process costing Objective: 2 AACSB:
Reflective thinking
16) Stewart Company 's actual manufacturing overhead is $2,800,000. Overhead is allocated on the
basis of direct labor hours. The direct labor hours were 50,000 for the period.

Acc 291 Essay
Ratio Analysis Memo ACC 291 Ratio Analysis Memo For this assignment we need to choose a
virtual organization and prepare a memo to the CEO to discuss the findings from our ratio
calculations and also submit a horizontal and vertical analysis for the balance sheet and the income
statement. The virtual organization our team chose was Berry's Bug Blasters. Listed first in this
paper will be the ratio calculations; liquidity, profitability, and solvency. Solvency Ratios | Debt to
Total Assets Ratio | 2007 | 2008 | $ 366,786.29 | 24.5% | $ 306,805.71 | 15.9% | $ 1,498,882.00 | | $
1,932,041.17 | | | | | | Times Interst Earned | 2007 | 2008 | Unable to calculate because no interst ...
Show more content on Helpwriting.net ...
Berry's Bug Blasters | | | Condensed Income Statement | | | Horizontal Analysis | | | | 2008 | 2007 | | |
Revenues & Gains | $3,249,580.53 | $3,893,027.78 | ($643,447.25) | –16.5% | Expenses &
Losses | $2,756,440.78 | $3,124,026.98 | ($367,586.20) | –11.8% | Net Income | $493,139.75 |
$769,000.80 | ($275,861.05) | –35.9% | | | | | | | | | | | Berry's Bug Blasters | | | Condensed Income
Statement | | | Vertical Analysis | | | | 2008 | | 2007 | | Revenues & Gains | $3,249,580.53 |
100.0% | $3,893,027.78 | 100.0% | Expenses & Losses | $2,756,440.78 | 84.8% | $3,124,026.98
| 80.2% | Net Income | $493,139.75 | 15.2% | $769,000.80 | 19.8% | MEMORANDUM To: CEO,
Berry's Bug Blasters From: Team B Date: February 04, 2013 Regards: Ratio Analysis for Berry's
Bug Blasters A ratio analysis has been performed on Berry's Bug Blasters using data from the
financial statements from the last two years. Ratios can provide clues to underlying conditions that
may not be apparent from

Acc 2101
Case AP6–2: American Eagle Outfitters, Inc.
American Eagle Outfitters, Inc. AP6–2 Financial information for American Eagle is presented in
Appendix A at the end of the book. Required: 1. In the summary of significant accounting policies,
what is American Eagle's procedure in accounting for inventory? pA–12
AE evaluates merchandise inventory at the lower of average cost or market, utilizing retail method.
Average cost includes merchandise design and sourcing costs and related expenses. AE records
merchandise receipts at the time merchandise is delivered to the foreign shipping port by the
manufacturer; at this point the title and risk of loss is transferred to the company.
2. For the most recent year, what is the ... Show more content on Helpwriting.net ...
Gross profit ratio:
GPR 2008 = 1,423,138/3,055,419 = 0,466
GPR 2009=1,174,101/2,988,866 = 0,393
GPR 2010=1,158,049/2,990,520 = 0,387
Gross profit ratio had been declining through the period of 2008–2010, which indicates decrease of
markup that the company achieved on its inventory, which also means that it lowered sales prices
compared to costs.
7. For the most recent year, calculate American Eagle's ratio of operating expenses to net sales.
Ratio of OE to NS is = (756,256+17,992+145,408)/2,990,520=0,3075
Case AP6–3: The Buckle, Inc.
The Buckle, Inc. AP6–3 Financial information for The Buckle is presented in Appendix B at the end
of the book. Required: 1. In the summary of significant accounting policies, what is The Buckle's
procedure in accounting for inventory?
Cost of inventory is determined using the average method; inventory is stated at the lower of cost or
market. +pB13
2. For the most recent year, what is the amount of inventory in the balance sheet? What does this
amount represent? Inventory as of Jan 30, 2010 is $88,187.
This amount represents cost of items as of Jan 30,2010 which the company intends for sale to

customers but have not yet sold.
3. The Buckle refers to its cost of goods sold using a different name. What is it?
Cost of sales (including buying, distribution, and occupancy costs) 4. For the most recent year, what
is the amount of cost of goods sold in the

The Formation Of Acc And Its Conversion Into Ethylene
The evolution of ACC also brings about the production of 5¢–methylthioadenosine–nine. Increase
in the rate of respiration of the fruit gives ATP (Adenosine triphosphate) need for the methionine
cycle and can lead to induced ethylene production without high levels of intracellular methionine.
SAM is a crucial methyl giver and relates to numerous aspects of cellular metabolism. Thus, the two
steps involved in the synthesis of ethylene is the formation of ACC and its conversion into ethylene.
The genes encoding ACS and ACO have therefore been studied more deeply than other enzymes in
the pathway, although there is proof that a few other genes concerned with methionine synthesis and
methionine salvage pathway are differentially demonstrated throughout ripening and in response to
ethylene (Alba and others 2005; Zegzouti and others 1999). ACS and ACO are encoded by
multigene families in higher plants, with tomato having at most nine ACS (LEACS1A, LEACS1B,
and LEACS2–8) and ﬁve ACO (LEACO1–5) genes (Barry and others 1996; Nakatsuka and others
1998; Oetiker and others 1997; Van–der–Hoeven and others 2002; Zarembinski and Theologis
1994). Expression survey has disclosed that at least four ACS (LEACS1A, LEACS2, LEACS4,
LEACS6) and three ACO (LEACO1, LEACO3, LEACO4) genes are differentially shown in tomato
fruit (Barry and others 1996, 2000; Nakatsuka and others 1998; Rottmann and others 1991).
LEACO1, LEACO3, andLEACO4 are shown at low levels in green fruits that are in the first

ACC exam / A+
http://www.homeworkmarket.com/content/acc–exam
1. Which of the following situations best describes a business combination to be accounted for as a
statutory merger?
Both companies in a combination continue to operate as separate, but related, legal entities.
Only one of the combining companies survives and the other loses its separate identity.
Two companies combine to form a new third company, and the original two companies are
dissolved.
One company transfers assets to another company it has created.
2. The defense tactic that involves purchasing shares held by the would–be acquiring company at a
price substantially in excess of their fair value is called
poison pill. ... Show more content on Helpwriting.net ...
all of the above.
12. A newly acquired subsidiary has pre–existing goodwill on its books. The parent company's
consolidated balance sheet will:
treat the goodwill the same as other intangible assets of the acquired company.
will always show the pre–existing goodwill of the subsidiary at its book value.
not show any value for the subsidiary's pre–existing goodwill.
do an impairment test to see if any of it has been impaired.
13. The Difference between Implied and Book Value account is:
an account necessary for the preparation of consolidated working papers.

used in allocating the amounts paid for recorded balance sheet accounts that are different than their
fair values.
the excess implied value assigned to goodwill.
the unamortized excess that cannot be assigned to any related balance sheet accounts
14. An investor adjusts the investment account for the amortization of any difference between cost
and book value under the
cost method.
complete equity method.
partial equity method.
complete and partial equity methods.
15. Under the partial equity method, the entry to eliminate subsidiary income and dividends includes
a debit to
Dividend Income.
Dividends Declared – S Company.
Equity in Subsidiary Income.
Retained Earnings – S

Acc 290
[pic] Copyright © 2011by University of Phoenix. All rights reserved. School of Business Course
Syllabus ACC/290 Principles of Accounting I Course Start Date: 06/20/2013 Course End Date:
07/25/2013 Miami Learning Center 11410 NW 20 Street Miami, FL 33172 (305) 428–4910
Thursday Evenings – 6 PM to 10 PM June 20, 2013 June 27, 2013 July 11, 2013 July 18, 2013 July
25, 2013 Please print a copy of this syllabus for handy reference. Whenever there is a question about
what assignments are due, please remember this syllabus is considered the ruling document.
Copyright University of Phoenix® is a ... Show more content on Helpwriting.net ...
| | | |Reading |Read Ch. 1 of Financial Accounting. | | | |Reading |Read Ch. 2 of Financial Accounting.
| | | |Reading |Read Ch. 3 of Financial Accounting. | | | |Reading |Read this week's Electronic Reserve
Readings. | | | | | | | | |Participation, |Participate in class discussions and/or quiz. |6/20/13 |4 |
|Discussion Questions | | | | |and/or Quizzes | | | | |Individual |Write a 700– to 1,050–word paper in
which you do the following: |6/20/13 |9 | |Financial

Acc 556
Syllabus
School of Business
ACC/556 Version 5
Forensic Accounting
Copyright © 2012, 2011, 2009, 2008 by University of Phoenix. All rights reserved.
Course Description
In this course, students are introduced to the conduct of fraud examinations, including a discussion
of specific procedures used in forensic accounting examinations and the reasoning behind these
procedures. Topics include an overview of fraud and abuse, forensic evidence, substantive
procedures for cash outflow irregularities, substantive procedures for asset irregularities, financial
statement fraud, and examination reporting.
Policies
Faculty and students/learners will be held responsible for understanding and adhering to all policies
contained within the ... Show more content on Helpwriting.net ...
Consider using a checklist or flowchart to outline your process. Day 7 8
Learning Team
Weekly Reflection Discuss this week's objectives with your team. Your discussion should include
the topics you feel comfortable with, any topics you struggled with, and how the weekly topics
relate to application in your field.
Prepare a 350– to 1,050–word paper detailing the findings of your discussion. Day 7 1
Week Three: Substantive Procedures for Cash Outflow Irregularities Details Due Points
Objectives 3.1 Design substantive procedures for detecting irregularities in cash.
3.2 Design substantive procedures for detecting irregularities in accounts payable.
3.3 Design substantive procedures for detecting irregularities in payroll.
Readings Read Ch. 2 of Principles of Fraud Examination.

Readings Read the sections "Audit Programs" & "Audit Procedures for Obtaining Audit Evidence"
in Ch. 3 of Auditing & Assurance Services.
Readings Review the Apollo Shoes Casebook.
Participation Participate in class discussion. See Policies 1.5
Discussion Questions Respond to weekly discussion questions. DQ1 – Day 2
DQ2 – Day 4
DQ3 – Day 6

Acc 491
Ch. 8: Comprehensive Questions: Analytical procedures ( 8–15 and 8–16)  Ch. 10:
Comprehensive Questions: Components of internal control (10–31 and 10–32)  Ch. 11:
Comprehensive Questions: Assessing control risk (11–21) 8–15 | (Analytical procedures) In audit
planning the audit of Construction Industry Resources, Inc., a building supply company. You have
completed analytic procedures relevant to purchases and inventory. The results of these procedures
are included in Figure 8.13.Figure 8.13. Selected Financial Information ($000) | X1 | X2 | X3 | X4 |
X5 | Building supply revenues | $ 90,100 | $ 99,380 | $ 117,468 | $ 137,085 | $ 160,800 | Lumber
brokerage revenues | $ – | $ – | $ 45,021 | $ 63,480 | $ 90,141 | ... Show more content on
Helpwriting.net ...
Control activity 9. Suntron 's internal audit staff periodically assesses the effectiveness of various
ICS components. Monitoring 10. Policy manuals, accounting and financial reporting manuals, and a
chart of accounts have been developed and implemented. Information and communication Required
11. Identify the components of internal control to which each policy or procedure relates. 12. For
each item, identify one other policy or procedure for that internal control component that is not on
the preceding list. * 10–32 (Components of internal control) Internal controls can be categorized
using the following framework. 13. Control environment 14. Risk assessment 15. Information and
communication 16. Control activities 4.1. | Authorization | 4.2. | Segregation of duties | 4.3. |
Information processing controls 4.3.1. | Computer general controls | 4.3.2. | Computer application
controls | 4.3.3. | Controls over the financial reporting process | | 4.4. | Physical controls | 4.5. |
Performance reviews | 4.6. | Controls over management discretion in financial reporting | 17.
Monitoring 18. Antifraud programs and controls Following is a list of controls prescribed by
Waterfront, Inc. 1. Management has established a code of conduct that includes rules regarding

Acc 403
[pic]
|Auditing – ACC 403 |
|Student Course Guide |
|Prerequisite: ACC 304 |
| | |
|INSTRUCTIONAL MATERIAL – Required |
|Arens, A., ... Show more content on Helpwriting.net ...
|
|Use technology and information resources to research issues in auditing. |
|COURSE EXPECTATIONS |
| |
|To obtain the most benefit from this class: |
|Follow Strayer University's policies and procedures as well as those specific to this class. |
|Class specific information can be found within the "Class Information" section within the Student
Center. |
|WEEKLY COURSE SCHEDULE |
| |
|The weekly schedule describes the learning activities that will help you achieve the

final Project ACC 102
Thomas Edison State College
Principles of Managerial Accounting (ACC–102)
Final Project
1. Cost–volume–profit relationships (15 points)
The following data are available for a product manufactured and sold by Logan Company:
Compute the following:
(a) Contribution margin per unit: $_______________
Solution: Computation of the Contribution margin per unit
Contribution margin per unit = Selling price per unit – Variable Cost per unit
Where as
Selling price per unit = 212
Variable Cost per unit =128
Contribution margin per unit = 212 – 128
Contribution margin per unit = $84
(b) Number of units that must be sold to break–even: _______________ units
Solution: Computation of the Number of units that must be sold to break–even ... Show more
It is therefore a sunk cost.
The $320,000, on the other hand, is a fixed cost associated with the proposed addition.
This cost has not yet been incurred. Because it is necessary to the proposed addition it is an out–of–
pocket cost

(b) Calculate by how much the proposed addition will either increase or reduce operating income.
Show all work.
Solution: Computation of the following
Operating income = ($750,000 Sales – $450,000 variable costs – $320,000 fixed costs).
Operating income = ($750,000 – $450,000 – $320,000).
Operating income = –$20,000
The proposed addition will decrease operating income by $20,000;
3. Responsibility income statement–preparation (20 points)
Gameland Village is segmented into two sales departments: software and video games. During
April, these two departments reported the following operating results:
Complete the following segmented income statement for Gameland Village. Follow the contribution
margin approach, and show percentages as well as dollar amounts. Conclude your income statement
with the company's income from operations
GAMELAND VILLAGE
Income Statement by Product Lines
For the Month Ended April 30, 20__
Segments
Gameland Village
Software
Video Games
Dollars
%
Dollars
%
Dollars
%
Sales
$
$400,000
100
$200,000
100
Variable Costs

65
56
$
$

American Connector Company Case Essay
American Connector Company Case
Severity of Threat by DJC
The American Connector Company (ACC) should be extremely concerned with the im–pending
entrance of DJC to the US landscape. Any new entrant will most likely be of the mentality to try and
take as much market share as quickly as possible. This course of action usually involves a period of
time when the new company will plan on operating at a loss, and will thereby be will–ing to price
below market average with small margins. Realization of this threat would immedi–ately disrupt
ACC's pricing strategy and could affect long term profitability.
The threat of lower prices is compounded by the intensity of the current competitive mar–ket. ACC
should be concerned with any new ... Show more content on Helpwriting.net ...
The ACC employed a strategy that emphasized an increased variety of products and flexibility in
production, while DJC emphasized a strategy of cost reduction and utilized a number of tactics to
decrease their costs overall. Among the major tactics was a cultivation and maintenance of close ties
with suppliers and distributors in Japan, simplicity of design and manufacturability over innovation,
and an emphasis on being highly efficient in manufacturing. This strategy difference appears to be
the sole driver in the cost difference of the materials as the close ties with suppliers, lower costs
associated with a simpler cheaper design, and the attention to details such as the use of a 2,000 piece
packaging reel instead of a standard 1,500 piece reel minimize the cost of materials.
Furthermore, the ACC strategy of offering increased variety requires shorter production runs which
inherently increases the cost associated with each product and packaging, as idle time due to process
changeover would increase between each product production (4.8% of time com–pared with 2% for
DJC). The strategy of increased variety and production runs by the ACC would also affect labor in a
number of ways. Direct labor costs would go up due to a larger amount of idle time associated with
process changeover and the chance of increased problems associated with the

Self Evaluation Research Paper
Evolution is a fact of life. We must adapt to changing situations, or perish.
This self–change paper will outline my educational evolution, particularly with emphasis on
improving future educational and career goals. I will also implement a time–line for the educational
goals, and my personal development to achieve them. The foundational effect of my initial
educational experience starting in the New Orleans public school system. A brief summary of life
experiences between high school and attending ACC, and the impact they left on my life. I will
explore the new revelations of the results of my academic strengths and weaknesses, from the
several assessment test taken during this past semester. Finally I will expand on my self–change
contract, ... Show more content on Helpwriting.net ...
The importance of this certification is to comfort potential clients I achieved the highest standard in
the industry. However, I currently operate under the same fiduciary rules at the highest standard of
ethics and integrity. I currently hold series 6; 63; 26; and 65. I currently manage over $1,000,000 in
assets under management. The only additional training needed is the CFP course, and a Bachelor's
Degree. My advisor helped me understand the relationship between workforce and other employers
to assist in the job market. Financial advising was always my objective, however, ACC's programs
and self–assessment tool improved my skills and knowledge to peruse my goals. Basically, using the
self–assessments and research tools offered by ACC along with the career advising gave me the
ability to move through the four career phases this semester. Removing any doubt early in my
educational career allows time to focus on completing my career goals in the self–imposed time

Cost Acc
Chapter15 支援部門成本、共同成本及收入之分攤 1 學習目標 1. 區別單一費率法與雙重費
率法 2. 了解選擇預算分攤率或實際分攤率，以及選擇預算使用量或實際使用量的動機 3. 採
用直接法、梯形法及相互分攤法分攤支援部門成本 4. 採用獨支分攤法或增額分攤法分攤共
同成本 5. 當合約償付金額係依實際支出成本計算時，了解合約中對成本規定的重要性。 6.
了解套裝產品如何提升收入分配問題，及其方法 2 區別單一費率法與雙重費率法 3 了解
選擇預算分攤率或實際分攤率，以及選擇預算使用量或實際使用量的動機 4 分攤支援部門
成本 page 565 營業部門(operating department) 又稱生產部門(production department)，直接將
價值附加於產品或服務上。支援部門(support department) 又稱為服務部門(service
department)，提供服務協助其他內部部門(營業部門與其他服務部門)，例如資訊系統部門與
廠房維修部門。 5 分攤支援部門成本(續) 支援部門成本分攤給營業部門常遇到兩個問題：
(1) 固定成本應分攤給營業部門嗎？ (2) 若分攤固定成本，對於固定與變動成本分攤是否應
以相同方式分攤？ →可使用的分攤方法：單一費率成本分攤法(single–rate method)與雙重費
率成本分攤法(dual–rate method) 6 單一費率與雙重費率法單一費率法(single–rate method)
並不區分固定與變動成本，係以單一成本分攤基礎下，相同的單位成本分攤率，將每個成本
庫的 ... Show more content on Helpwriting.net ...
假設PM為工廠維修部門完全相互分攤後成本 (complete reciprocated cost) 2. 假設IS 為資訊系
統部門完全相互分攤後成本完全相互分攤後成本指支援部門個別成本加上所有部門間相互
分攤之成本。 27 相互法(reciprocal method) IS ＝ $2,767,500 PM ＝ $6,576,750 資訊系統部
門之完全相互分攤後成本為$2,767,500，接著將該成本分攤至其他支援部門與營業部門： 28
相互法(reciprocal method) 支援部門因為支援成本的分攤金額是分攤到所有使用支援的支
援與營業部門，而非僅考慮營業部門。差額為支援部門間的分攤成本總額。 29 2012 支援
支援部門支援部門 30 各種分攤方法總覽支援支援 31 各種分攤方法總覽(續) 使用機器
部門200 機器小時與裝配部門50 個直接人工小時之成本補償合約，在三種方法下，分攤至
合約的製造費用成本分別為：直接法：$97,200 [( 每小時 $425 × 200 小時)＋(每小時 $244 ×
50 小時) ] 梯形法：103,100 [( 每小時 $461 × 200 小時)＋(每小時 $218 × 50 小時)] 相互法：
102,150 [(每小時 $455 × 200 小時)＋(每小時 $223 × 50 小時) ] 32 小結：相互分攤法是最精
確的方法因它考慮到所有服務部門之間的相互提供服務。優點： 1. 2. 強調服務部門的完全
相互分攤成本強調完全相互分攤成本與部門之預算或已發生成本有何不同直接法與梯形法
優點：易於計算與了解。 33 採用獨支分攤法或增額分攤法分攤共同成本 34 分攤共同成
本共同成本(common cost) 是由兩個或兩個以上的使用者共用設備、執行活動或有相似的成
本標的的成本。對使用者而言，共同成本較支付個別成本為低。目的：讓每個使用者能以

合理方式分攤共同成本。分攤共同成本的方法有兩種：獨支法及增額法 35 分攤共同成本
(續) 人在西雅圖的Jason Stevens 受雇主邀請至 Albany面試，並順道接受位於途中的芝加哥雇
主的面試西雅圖 – Albany的飛行成本為$1,200 西雅圖 – 芝加哥的飛行成本為 $800 西雅圖 –
Albany – 芝加哥的飛行成本為 $1,500 此趟飛行成本$1,500為共同成本，同時有益於兩位雇主
36 獨支成本分攤法獨支成本分攤法(stand–alone cost–allocation method) 將每一成本使用者
視為獨立個體，作為決定成本分攤之權數。被認為公平之處每位雇主按獨支成本比例分攤
共同成本。 37 獨支成本分攤法(範例) 以共同飛行成本$1,500 為例，個別(獨支)來回機票價
格($1,200 ＋ $800)可用來決定成本分攤權數： 38

Essay on Acc 504
ExamYour Course Project
Financial Statement Analysis Project–A Comparative Analysis of Oracle Corporation and Microsoft
Corporation
Here is the link for the financial statements for Oracle Corporation for the fiscal year ending 2011.
First, select 2011 using the drop–down arrow labeled for Year on the right–hand side of the page,
and then select Annual Reports using the drop–down arrow labeled Filing Type on the left–hand
side of the page.
You should select the 10k dated 6/28/2011 and choose to download in PDF, Word, or Excel format.
http://www.oracle.com/us/corporate/investor–relations/sec/index.html
Here is the link for the financial statements for Microsoft Corporation for the fiscal year ending
2011. You need to press the ... Show more content on Helpwriting.net ...
Overall Requirements For the Final Submission:
Your final Excel workbook submission should contain the following items. You cannot use any
other software but Excel to complete this project.
1. A completed worksheet title page tab, which is really a coversheet with your name, the course, the
date, your instructor's name, and the title for the project.
2. A completed worksheet profiles tab that contains a one–paragraph description regarding each
company with information about their history, what products they sell, where they are located, and
so on.
3. All 18 ratios for each company, with the supporting calculations and commentary on your
worksheet ratio tab. Supporting calculations must be shown either as a formula or as text typed into
a different cell. The ratios are listed further down this document. Your comments for each ratio
should include more than just a definition of the ratio. You should focus on interpreting each ratio
number for each company and support your comments with the numbers found in the ratios.
4. The Summary and Conclusions worksheet tab is an overall comparison of how each company
compares in terms of the major category of ratios described in Chapter 13 of your textbook. A nice
way to conclude is to state which company you think is the better investment and why.
5. The Bibliography worksheet tab must contain at least your textbook as a reference. Any other
information you use to profile the companies

Mgt Acc
AYB225 Management Accounting Past examination questions, and additional practice questions
Questions 1–5 Standard absorption costing and variances (lectures 5 and 6) Questions 6–12 AC/VC
(lecture 7) Questions 13–15 Weighted average process costing (lecture 8) Questions 16–18 Service
department allocation (lecture 9) Questions 19–22 Joint cost allocation (lecture 9) Available past
exam questions exist for lectures 5–9 only. There are none available for lectures 10–11. Providing
you with these questions in no way indicates or limits the type of questions on the final exam. You
are advised in preparing for the final examination to work through all your lecture material, and
through all the practice and ... Show more content on Helpwriting.net ...
Budgeted total overhead at denominator capacity is $45,900. The following are the actual results of
the firm for the month of October, 1997: Labour cost (rate paid $6.80 per hour) $20,468 Actual
variable overhead $23,250 Actual fixed overhead $22,760 Actual units produced 320 units
REQUIRED: a) Calculate the labour rate and efficiency variances for the month. (2 marks) b)
Calculate the overhead variances using the four–variance method. (4 marks) c) How many units is
denominator capacity? (1 mark) d) What is the amount of budgeted fixed overhead at denominator
capacity? (1 mark) e) Show the journal entries for: a. Actual overhead incurred b. Overhead applied
to production (2 marks) f) What amount would be debited to WIP for overhead if: a. Standard direct
costing had been used instead of absorption costing? b. Normal absorption costing had been used
instead of standard absorption costing? (2 marks) QUESTION 4 The Bluechip Corporation employs
a standard costing system to cost its production of widgets. From notes scattered on the desk of the
cost accountant, you are able to assemble the following pieces of data: i) The total standard cost of
each widget includes: Direct Materials (5 square feet of Y @ $0.60/sq.foot) $3.00 Direct Labour (4
hours @ $2.00 per hour) $8.00 ii) The total labour variance (LRV + LEV) to be explained is $200

Acc 543
Guillermo Furniture, a company that manufactures midgrade and high–end sofas, has just hired you
as an accountant. The owner, Guillermo Navallez, has assigned you the tasks of determining which
decisions provide the greatest returns.
Resources: Guillermo Furniture Scenario and Data Sheets
Read the Guillermo Furniture Scenario and review the Guillermo Furniture Data Sheets on the
student website.
Enter your name in cell A3 of the Income Information tab in the Guillermo Furniture Data Sheets.
Submit the exact name you entered to your instructor.
Obtain the number that is shown as a result for total assets on the Assets, Liabilities, and Equity In
tab. Submit the number for total assets to your instructor.
Differentiate among ... Show more content on Helpwriting.net ...
Submit the number for total assets to your instructor.
Differentiate among the various capital budget evaluation techniques.
Explain how these different techniques would help you make your recommendation to Guillermo.
Recommend a course of action based on a capital budget evaluation technique and include present
value calculations as part of your recommendation.
Submit your assignment as an attachment of no more than 1,050 words.
Submit plagiarism report and certificate of originality.
Guillermo Furniture, a company that manufactures midgrade and high–end sofas, has just hired you
as an accountant. The owner, Guillermo Navallez, has assigned you the tasks of determining which
decisions provide the greatest returns.
Resources: Guillermo Furniture Scenario and Data Sheets
Read the Guillermo Furniture Scenario and review the Guillermo Furniture Data Sheets on the

student website.
Enter your name in cell A3 of the Income Information tab in the Guillermo Furniture Data Sheets.
Submit the exact name you entered to your instructor.
Obtain the number that is shown as a result for total assets on the Assets, Liabilities, and Equity In
tab. Submit the number for total assets to your instructor.
Differentiate among the various capital budget evaluation techniques.
Explain how these different techniques would help you make your recommendation to

Assessment Acc
1. State whether the following statements are true or false. Give reasons for the same.
i) There are differences in the rate of development of boys and girls. True
Tbere are differences in the rate of development of boys and girls. In prenatal period the skeletal
system of girls grows faster as compared to boys. Therefore, at b i girls are ahead of boys in their
skeletal development. The period of puberty is about two years earlier for girls than for boys.
ii) Critical periods are the only times for learning particular skills. Fasle
Critical periods are the best times for learning particular skills. Such periods are critical for
development because during these periods the child is ready to leam a particular skill. For example,
a child ... Show more content on Helpwriting.net ...
They also show more empathy towards other adults and children. Secure or insecure attachment
thus has long–term impact on the child's personality. (5 x 2 = 10 marks)
3. What do you understand by the term 'cognition'? Discuss how caregivers can promote cognitive
development of children during the first six years of life.
Cognition deals with the development of thought. It is mncerned with how children and adults
understand the world around them.
Caregivers must channelize the child's initiative towards constructive ends, which will help her to
develop self–confidence.
The caregivers have to teach the child self–control and limits of her behaviour but they have to do
so without curbing her initiative. If something must not be done, they must explain to the child why
it is so, instead of simply restricting her actions.
It would be more useful if caregivers inculcate desirable social values, without being overly
concerned about whether the values are conventionally masculine or feminine.
Affection–oriented techniques, which rely on reasoning with the child to foster the desired
behaviour and appeal to the child's sense of responsibility, have a beneficial impact, while power–
oriented techniques, which rely on threatening the child or withholding privileges without
explanation, can be harmful.
The affection–oriented way of disciplining is more effective in

Acc 700 Newham Company
ACC 700 Milestone two Newham Company
Click Link Below To Buy:
http://hwaid.com/shop/acc–700–milestone–two–newham–company/
The second milestone is a rough draft of the second artifact for your professional portfolio, a sample
audit. The sample audit will consist of three main parts:the business risk analysis, the sample audit
program, and the report of recommendations. Thiswill be graded using the rubric at the end of this
document and is an opportunity for you to organize your thoughts and receive feedback from your
instructor for the final submission. Note that the submission guidelines for this milestone are less
demanding than those for the final submission. Once you have submitted this milestone and
receivedfeedback from ... Show more content on Helpwriting.net ...
Charges to customer accounts should be dated with the date of shipment.
Sales invoices are prepared in batches on a daily basis using numbered sales invoices. Sales invoice
numbers are automatically generated by the company's computer system. The accounts receivable
clerk does not have appropriate computer rights to override the computer–generated invoice
number. Upon preparing sales invoices, the accounts receivable clerk verifies that the first invoice
number of the batch is consistent with the last invoice number of the previous batch. Inconsistencies
or skipped sales invoice numbers are investigated and resolved before new sales invoices are
prepared. The items shipped are compared to the items billed for proper quantity, price, and other
sales order terms.
The accounting department supervisor compares and reconciles a copy of the daily sales invoice
batch report to the daily accounts posting report indicating the individual accounts. The daily
account posting report is prepared and sent by the accounts receivable department. Discrepancies
are investigated and resolved to help assure that the customer subsidiary accounts are posted for the
same total amount posted to the control account. Cash Disbursements
All disbursements are made by check, signed by the controller.
Artifact Two: Sample Audit Program
Your second portfolio artifact will be theprofessional audit program based on PCAOB audit
standards that you create for Newham, an

Acc cements
ACC was among the first Indian companies to adopt automation of information technology. We
started computerizing our systems as early as 1968 – a commitment to progress through the
harnessing of relevant available technologies, a practice that continues even today.
We have traveled a long way from our early days when we were using simple keypunching
machines. Significant improvements have been made in application systems and infrastructure since
then – from Batch processing to on–line systems, from IBM 1401 and Data General system to the
latest Linux/UNIX and Windows 2003 based machines. We have made timely transitions
determined by available technologies and business requirements.
In February 2007 the company made a quantum jump from ... Show more content on
Helpwriting.net ...
ACC 's Tikaria plant engages nearly 4,000 trucks for this exercise. Due to the speed initiative the
tonnage per truck has increased increasing productivity and is time saving thus allowing trucks to
make more trips to the plant in the same given time.
ACC has also deployed Radio Frequency Identification Device (RFID) and Global Positioning
System (GPS) in all vehicles for effective tracking of vehicles and keeping in constant contact with
drivers.
"Inward and outward transportation forms a significant share of ACC 's overall costs and the Speed
initiative has allowed about 5% saving in costs. With 30 million tonnes cement moved across the
country by various ACC plants which engage about 12,000 heavy duty vehicles the savings from
this initiative can be huge when adopted across all plants" said Director ACC Tikaria Plant, N
Keshav.
Tikaria was the first cement plant in the country to adopt such a logistics project and would soon
take it to all 16 plants of the country said, Director–Logistics, Tushar Dave. He said that the
program has also led to manpower efficiency and drivers find it more convenient and comfortable to
do their duty.
Acc to hindu
ACC Ltd. has embarked on an initiative to improve the efficiency of its supply chain, which include
10,000 trucks that carry cement from its plants to sales outlets across the country.

Transportation costs account for 35 per cent of the total

Barriers In The ACC System
The other option would have been to tell the client to go home and phone her ACC case worker
herself. In this situation I feel that the issue could have become much worse as the client was
emotional. The communication may have been compromised and her expectations and prejudices
would of justifiable. Reflecting on barriers although I feel that I handled them well the barrier that I
could have avoided was insuffient knowledge on the subject so for further personal improvement I
intend to research in more depth CRPS including sihns and symptoms, which is at risk and
medication that is used to manage the condition. I would also like to explore further into the ACC
system and how it works regarding funding for non listed medicines in the pharmaceutical

Acc Quiz
Question 1 4 out of 4 points | | | The City of Highland Hills receives a federal grant to assist in
nutrition (feeding) programs for senior citizens. Senior citizens whose income is below a specified
amount (the amount was specified by the Federal government) are eligible to participate in the
program. Monthly checks of $100 (this amount was specified by the Federal government) will be
mailed to eligible senior citizens. The proceeds of this grant should be accounted for in which of the
following funds of the City?Answer | | | | | Selected Answer: | Agency Fund. | Correct Answer: |
Agency Fund. | | | | | Question 2 4 out of 4 points | | | At the beginning of the year, the permanent
fund of Rapid ... Show more content on Helpwriting.net ...
During the current year, the earnings from this gift were $24,000. The earnings from this gift should
generally be considered revenue to which of the following funds?Answer | | | | | Selected Answer: |
Permanent fund. | Correct Answer: | Permanent fund. | | | | | Question 9 4 out of 4 points | | | Hill City
Light & Water (a proprietary fund) contributes to a defined benefit plan for its employees.
During 1999 Hill City contributed $27 million to its pension plan. On February 15, 2000, Hill City
made an additional $3 million contribution related to 1999. The actuarially determined contribution
amount was $32 million. The amount of pension expense recognized by Hill City Light &
Water for 1999 should be:Answer | | | | | Selected Answer: | $ 32 million | Correct Answer: | $ 32
million | | | | | Question 10 4 out of 4 points | | | What basis of accounting is used to account for
transactions of a government permanent fund?Answer | | | | | Selected Answer: | Modified accrual
basis of accounting. | Correct Answer: | Modified accrual basis of accounting. | | | | | Question 11 0
out of 4 points | | | Citizens within a defined geographic area of Hill City created a special
assessment district to facilitate the construction of sidewalks. Hill City was responsible for
overseeing the entire construction project. Hill City issued bonds

Cost Acc
Name: Class: Cost Accounting Date: 02.12.2012 Quiz 5 1) Absorption costing: A) expenses
marketing costs as cost of goods sold B) treats direct manufacturing costs as a period cost C)
includes fixed manufacturing overhead as an inventoriable cost D) is required for internal reports to
managers 2) Variable costing: A) expenses administrative costs as cost of goods sold B) treats direct
manufacturing costs as a product cost C) includes fixed manufacturing overhead as an inventoriable
cost D) is required for external reporting to shareholders 3) The contribution–margin format of the
income statement: A) is used with absorption costing B) highlights the lump sum of fixed
manufacturing costs C) distinguishes ... Show more content on Helpwriting.net ...
Gangwere Company has heard about a method of measuring cost functions called the high–low
method and has decided to use it in this situation. Month Cost Hours January $40,000 3,500
February 24,400 2,000 March 31,280 2,450 April 36,400 3,000 May 44,160 3,900 June 42,400
3,740 21) How is the cost function stated? A) y = $26,672 + $1.84X B) y = $21,360 + $10.40 C) y =
$10,112 + $8.64X B═(44160–24400)/(3900–2000)═10.40 D) y = $3,600 + $10.40X
44160═A+10.40*3900 A═3600 22) What is the estimated

Acc 573 Essay
How can the different objectives of the penal system–retribution, incapacitation, deterrence, and
rehabilitation–be fulfilled in connection with white–collar crime?
* Retribution is defined as that which is given to another to recompense him for what has been
received from him, such a rent fro the hire of a house, a salary paid to a person for his services, the
distribution of rewards and punishments.
* Incapacitation positively prevents the sentenced person from committing future offenses by
putting the criminal into a jail. By doing so, individual is removed from the society and is
imprisoned to block the ability to commit further crime. Incapacitation is deferent from specific
deterrence where the criminal is punished to ... Show more content on Helpwriting.net ...
For example, in case of criminal that is seen as a danger to society that is believe to be sentenced to
maximum–security prison, I can hardly apply deterrence, which explains to those criminals the
consequences of their actions to avoid the prison. I think those systems can reconcile but only to the
little extend.
Discuss the specific role of the following as responses to these questions: just deserts, general
deterrence, probation, self–regulation, fines, restitution, community service, occupational
disqualification, incarceration, and corporate dissolution.
* Just Deserts A recent version of just deserts emphasizes the element of public reprobation for
wrongdoing over the earlier notion of restoring a balance of justice. * General deterrence means that
potential offenders such as the general public are persuaded to refrain from illegal actions by the use
of legal sanctions. * Probation is more suitable for white–collar crime than occupational crime. The
crime is less serious and therefore the sentencing is more lenient towards the criminals. It is more to
punish the criminals and let them know that more serious crime can arise from their actions. Not all
the time probations are effective. Very often probation criminals end in prison. * Self–regulation is
that as a practical matter the state cannot effectively inspect and regulate vast numbers of
corporations; indeed, corporate inspectors

Acc 541
Reporting Paper ACC 541 November 21, 2011 Calie Lukenbill Dr. Sonja Wilson To: Sonja Wilson
From: Calie Lukenbill Date: November 21, 2011 Subject: Pensions As you may know there are two
types of pension plans that are most commonly used: a defined contribution plan and a defined
benefit plan. "A defined contribution plan sets forth a certain amount that the employer is to
contribute to the plan each period (Schroeder, Clark, & Cathey, "Pensions and Other
Postretirement Benefits," 2011). "A defined benefit plan specifies the amount of pension benefits to
be paid out to plan recipients in the future. Companies that use this plan must make sufficient
contributions to the funding agency in order to meet benefit requirements ... Show more content on
Helpwriting.net ...
SFAS No. 87 "Employers' Accounting for Pensions" maintains that pension information should be
prepared on the accrual basis and retained three fundamental aspects of past pension accounting: 1.
delaying recognition of certain events, 2. Reporting net cost, and 3. offsetting assets and liabilities"
(Schroeder, Clark, & Cathey, "Pensions and Other Postretirement Benefits," 2011). "The
components of pension costs reflect different aspects of the benefits earned by employees and the
method of financing those benefits by the employer. The following are required to be included in the
net pension cost recognized by the employer sponsoring a defined benefits pension plan: 1. Service
cost, 2. Interest cost, 3. Return on plan assets, 4. Amortization of unrecognized prior service cost, 5.
Amortization of gains and losses, 6. Amortization of the unrecognized net obligation or
unrecognized net asset at the date of the initial application of SFAS No. 87" (Schroeder, Clark,
& Cathey, "Pensions and Other Postretirement Benefits," 2011). There are other postretirement
benefits that are addressed in SFAS No. 106 "Employers' Accounting for Postretirement Benefits
Other than Pensions." SFAS No. 106 deals with other postretirement benefits other than pensions
which includes a variety: tuition assistance, day care, legal services, and housing subsidies, the most
significant are retiree health care services, and life insurance. "Although on the surface OPRBs are

ACC 300 Final Exam
ACC 300 Final Exam Copy this link to your browser to download:
http://www.finalexamguide.com/ACC–291–Final–Exam–3–154.htm 1) Which of the following
financial statements is divided into major categories of operation, investing, and financial activities?
2) If services are rendered on account, then 3) Using accrual accounting, expenses are recorded and
reported only: 4) Stockholders' equity can be described as claims of 5) The Vintage Laundry
Company purchases $6,500 worth of laundry supplies on June 2 and recorded the purchase as an
asset. On June 30, an inventory of the laundry supplies indicated only $2,000 on hand. The adjusting
entry that should be made by the company on June 30 is: 6) Use the following data to ... Show more
9) From an internal control standpoint, the asset most susceptible to improper diversion and use is
Prepaid insurance Cash Buildings Land 10) The reconciliation of the cash register tape with the cash
in the register is an example of Other controls Independent internal verification Establishment of
responsibility Segregation of duties 11) Which of the following items on a bank reconciliation
would require an adjusting entry on the company's books? An entry by the bank Outstanding checks
A bank service charge A deposit in transit 12) Why do pension and mutual funds invest in debt and
equity securities? They have excess cash They want to generate earnings from investment income
They invest for strategic reasons They invest for speculative reasons 13) Reed company acquires 80
Holmes 10%, 5 years, $1,000 bonds on January 1, 2012 for $82,000. This includes a brokerage
commission of $2,000. The journal entry to record this investment includes a debit to Debt
Investments for $80,000 Debt Investments for $82,000 Cash for $82,000 Stock Investments for
$80,000 14) A company that owns more than 50% of the common stock of another company is
known as the Charge company Subsidiary company Parent company Management company 15)
Notes to the financial statements include which of the following: An

Acc 505
A sporting goods manufacturer buys wood as a direct material for baseball bats. The Forming
Department processes the baseball bats, and the bats are then transferred to the Finishing
Department where a sealant is applied. There was no beginning work in process inventory in the
Forming Department in May. The Forming Department began manufacturing 10,000 Casey Slugger
baseball bats during May. Costs for the Forming Department for the month of May were as follows:
Direct materials $33,000
Conversion costs $17,000
A total of 8,000 bats were completed and transferred to the Finishing Department during May. The
ending work in process inventory was 100% complete with respect to direct materials and 25%
complete with respect to conversion ... Show more content on Helpwriting.net ...
During the month, the Department incurred an additional $290,000 in conversion costs.
8. Assuming that the company uses the weighted–average cost method, what is the cost per
equivalent unit for conversion costs for the month in the Blending Department to the nearest cent?
A) $2.55
B) $2.53
C) $2.50
D) $2.44
9. Assuming that the company uses the weighted–average cost method, what are the equivalent units
of production for conversion costs for the Blending Department for the month?
A) 119,100
B) 120,000
C) 114,000
D) 131,000
10. Sarver Company uses the weighted–average method in its process costing system. The Fitting
Department is the second department in its production process. The data below summarize the
department 's operations in March.
Percentage
Units complete
Beginning work in process inventory 7,100 70%
Transferred in from the prior department during March 61,000
Ending work in process inventory 4,600 30%
The Fitting Department 's production report indicates that the cost per equivalent unit for conversion

ACC 491 Syllabus
SYLLABUS
ACC/491 Contemporary Auditing I
Copyright ©2014 by University of Phoenix. All rights reserved.
Course Description
This course is the first in a two–part series that deals with auditing a company 's financial reports,
internal controls, and
Electronic Data Processing (EDP) systems. Topics include auditing standards, evidence, audit
planning and documentation, materiality and risk, internal control, statistical tools, and the overall
audit plan and program.
Course Dates
Nov 11, 2014 – Dec 15, 2014
Faculty Information
Name :
Email Address :
Alternate Email Address
Dwayne Thompson (PRIMARY) dwaynett@email.phoenix.edu Phone Number :
(678) 538–7276
Policies
Faculty and students/learners will be held responsible for understanding ... Show more content on
Helpwriting.net ...
Assignments
Title
Type
Due
Points

Week Two Participation
Individual Nov 24, 2014 11:59 PM
2
Individual Nov 24, 2014 11:59 PM
10
Learning team 5
Participate in the class discussion.
Textbook Assignment
Resource: Modern Auditing
Prepare written answers to Ch. 1: Comprehensive Questions:
Organizations associated with the public accounting profession.
Click the Assignment Files tab to submit your assignment.
Auditing, Attestation, and Assurance Services Paper
Write a 1,050– to 1,400–word paper in which you compare and contrast auditing, attestation, and
assurance services. In your paper, be sure to include the following:
An example of each type of service
Who might request such a service
What standards apply to each service and who establishes those standards Click the Assignment
Files tab to submit your assignment.
Nov 24, 2014 11:59 PM
Nov, 25 – Dec, 01
Week3
Audit Planning and Internal Controls
Tasks
Review the Week Three Read Me First.
Objectives/Competencies
3.1 Use the auditing analytical procedures.
3.2 Identify the components of internal control.
3.3 Assess control risk.
3.4 Analyze tests of controls.
Required Learning Activities
Modern Auditing, Ch. 8

Week Three Electronic Reserve Readings
Week 3 – Discussion Question (#1)
See the student website for additional

Essay on Acc 557
ENTERPRENEUR Financial Accounting – ACC 557 ENTERPRENEUR Describe the type of
business you have created including: a. The product or service, and general staffing plan. Provide a
rationale for your plan. b. The form of your business and the benefits it offers your particular
business, Introduction We decided to initiate a Bakery with the name and style of LadyDi's First
Class Bakery, Our bakery will provide freshly prepared bakery and pastry products at all times
during business operations. Six to eight moderate batches of bakery and pastry products will be
prepared during the day to assure fresh baked goods are always available. We strive to be a leader
using the latest technology and engineering to carry us into ... Show more content on
Helpwriting.net ...
|Food | |4510 |Selling & Promotion | |3020 |Liquor | |4520 |Advertising | |3030 |Beer | |4530 |Public
Relations | |3040 |Wine | |4540 |Research | | | | | | | |4001 |Foo| | | | | | |d –| | | | | |4003 | |Seafood | |4610
|Electrical |

Working As An Intern Caring For Patients With Cancer On...
Reflection Assignment Working as an intern caring for patients with cancer on the Adjunctive
Cancer Care (ACC) shift at the Robert Schad Naturopathic Clinic (RSNC) for this past year has
been a great learning experience. Although it had its own unique set of challenges, it has been a real
privilege to be a trusted part of the patients care experience. With the privilege of being a part of
patient's health care teams, there were many challenging aspects working with terminally ill
patients. I initially found it hard to fully commit to the therapeutic relationship; I wanted to maintain
some form of internal boundary to protect myself emotionally. I found as time when on, I was more
willing to open up and exposure my emotional vulnerability in order to fully meet their needs and be
there for the patient. It is a delicate balance trying to be there fully for your patient, care for them to
the fullest extent, as well as attempting to protect my own emotions and feelings. There is a give and
take to this balance, and it evolved as the relationship with the patient evolved and my ease in the
role of an intern matured. I have patients who are as close as a friend now, after a year of working
together. I am sad to be ending our therapeutic relationship due to the end of my internship, I am
also sad that I won't be having contact these patients anymore, or being kept up to date with their
health. It is a strange finality to our working relationship; I am not yet sure how it will

Acc 1
Jasmine Travis
BUS3061
Professor Jerry Thomas
July 17, 2014
1. Question 1:
Proficient–level:
There are several important functions performed in an organization, among which accounting is one
of them. Define the accounting function and discuss how it differs from double–entry bookkeeping.
Accountants analyze and interpret financial information, prepare financial statements, conduct
audits, design accounting systems, prepare special business and financial studies, prepare forecasts
and budgets, and provide tax services. Double–entry bookkeeping records the economic activities of
a business. Accounting includes bookkeeping but duties are far greater than it.
What types of information are critical to the performance of the accounting ... Show more content
on Helpwriting.net ...
They also have to have training in public and management accounting. Passing an examination to
become a CPA (Certified Public Accountant), obtaining a state licenses, completing specific
accounting courses and earned a certain number of college credits (five years of study in many
states) and worked a certain number of years in public accounting, industry, or government; and
lived in that state a certain length of time before taking the CPA examination
Question 3:
Proficient–level:
The field of accounting can be divided into two distinct, but sometimes overlapping categories.
Describe the similarities and differences between the two categories and provide examples of the
users of each type of data that are the result of the work in each category.
The two categories are financial accounting and managerial accounting. Financial accounting are for
those outside the business and managerial accounting is inside the business. Financial accounting
information relates to the company as a whole, while managerial accounting focuses on the parts or
segments of the company. Managerial accounting can use some of the external accounting
(Financial) for its statements. With financial accounting,

ACC 291 Final Exam
ACC 291 Final Exam
Copy this link to your browser to download:
http://www.finalexamguide.com/ACC–291–Final–Exam–1–3.htm
1. On January 1, a machine with a useful life of five years and a residual value of $40,000 was
purchased for $120,000. What is the depreciation expense for year 2 under the double–declining–
balance method of depreciation?
2. As a recent graduate of State University you 're aware that IFRS requires component depreciation
for plant assets. A friend has asked you to succinctly explain what component depreciation means.
Which of the following correctly describes component depreciation?
3. Given the following account balances at year end, compute the total intangible assets on the
balance sheet of Janssen ... Show more content on Helpwriting.net ...
If Brevard Corporation uses straight–line depreciation, what annual depreciation will Brevard report
for 2014?
18. On July 1, 2014, Fleming Company sells machinery for $120,000. The machinery originally
cost $300,000, had an estimated 5–year life and an expected salvage value of $50,000. The
Accumulated Depreciation account had a balance of $175,000 on January 1, 2014, using the
straight–line method. The gain or loss on disposal is
19. On July 1, 2014, Linden Company purchased the copyright to Norman Computer Tutorials for
$140,000. It is estimated that the copyright will have a useful life of 5 years. The amount of
Amortization Expense recognized for the year 2014 would be
20. The following totals for the month of April were taken from the payroll records of Metz
Company.
Salaries $30,000
FICA taxes withheld 2,295
Income taxes withheld 6,600
Medical insurance deductions 1,200
Federal unemployment taxes 240
State unemployment taxes 1,500
The entry to record accrual of employer's payroll taxes would include a
21. Thayer Company purchased a building on January 2 by signing a long–term $2,520,000
mortgage with monthly payments of $23,100. The mortgage carries an interest rate of 10 percent.
The amount owed on the mortgage after the first payment will be
22. The following data is available for BOX Corporation at December 31,

Acc 230 Final
Week 9 – Target Corporation's Financial Health Tamara Ray ACC 230 April 22, 2012 Milton
Robinson Week 9 – Target Corporation's Financial Health Target Corporation was founded in 1902
by George Dayton, a banker and real estate investor, the original name was Dayton Dry Goods
Company, later in 1911 becoming Dayton Department Store, and in 1962 becoming Target a
discount chain store. Target and its iconic red bulls–eye, named because it is a marksman's goal to
hit the center mark, much as it was Target's goal to do the same in terms of retail goods, services,
community commitment, price, value, and overall experience (Target.Com, 2012). 1967 saw Target
grow from a regional department store to national retailer. In 2009 Target ... Show more content on
Helpwriting.net ...
It is important to use trend analysis and company comparisons when evaluating the performance of
a company. Using this information helps one determine if the company is within acceptable ranges,
or has gone off–track into left field. When specific areas of differences are noted, management can
determine what steps need to be taken to return to the track and head down the correct path. Trends
and comparisons are not just about finances, they are about ways to capture income and increase net
profits. The retail industry is one of the largest industries in the world, by business numbers and
employees. Plunkett Research Ltd. As of 2011 Wal–Mart was still the giant of the retail market. As
Wal–Mart nearest competitor Target heats up the market, Target seems to be gaining in customer
loyalty and has picked up on Wal–Marts grocery strategy. According to the Plunkett report,
recession ravaged consumers not only want dry goods at a discount, but they also want groceries
discounted (PlunkettResearch.Com, 2012). Target also has been gaining customers who want stylish
well organized stores that appeal to their senses. After researching and reviewing the information
that I gathered for this paper, I would invest in Target as I believe that they have a profitable stable
future. As a consumer I would rather shop at Target than Wal–Mart, they are less cluttered and better
organized. Target also carries more up–scale brands

Acc 206 Essay
ACC 206 Week 3 Assignment: Chapter 4 and 5 Problems
Please complete the following 7 exercises below in either Excel or a word document (but must be
single document). You must show your work where appropriate (leaving the calculations within
Excel cells is acceptable). Save the document, and submit it in the appropriate week using the
Assignment Submission button.
Chapter 4 Exercise 7 7. Overhead application: Working backward The Towson Manufacturing
Corporation applies overhead on the basis of machine hours. The following divisional information is
presented for your review: |Division A |Division B | |Actual machine hours |22,500 |? | |Estimated
machine hours |20,000 |? | |Overhead application ... Show more content on Helpwriting.net ...
Break–even and other CVP relationships Cedars Hospital has average revenue of $180 per patient
day. Variable costs are $45 per patient day; fixed costs total $4,320,000 per year.
How many patient days does the hospital need to break even? 4,320,000/180.00=24,000
What level of revenue is needed to earn a target income of $540,000? 180+45=225*24,000=540,000
If variable costs drop to $36 per patient day, what increase in fixed costs can be tolerated without
changing the break–even point as determined in part (a)? $45–$36=$9.00 increase
Chapter 5 Problem 6 6. Direct and absorption costing The information that follows pertains to
Consumer Products for the year ended December 31, 20X6. Inventory, 1/1/X6 |24,000 units | |Units
manufactured |80,000 | |Units sold |82,000 | |Inventory, 12/31/X6 |22,000 units | |Manufacturing
costs: | |Direct materials |$3 per unit | |Direct labor |$5 per unit | |Variable factory overhead |$9 per
unit | |Fixed factory overhead |$280,000 | |Selling & administrative expenses: | |Variable |$2 per unit |
|Fixed |$136,000 | | The unit selling price is $26. Assume that costs have been stable in recent years.
Instructions:
Compute the number of units in the ending inventory.
Calculate the cost of a unit assuming use of:
Direct costing. 280000/9.00= 31.00 per unit
Absorption costing. Inventory

ACC 300 Final Exam
ACC 300 Final Exam
Copy this link to your browser to download:
The response to each question or statement is either True or False.
1. A business organized as a separate legal entity owned by stockholders is a partnership.
2. External users of accounting information are managers who plan, organize, and run a business.
3. Two primary external users of accounting information are investors and creditors.
4. Financing activities for corporations include borrowing money and selling shares of their own
stock.
5. Income will always be greater under the cash basis of accounting than under the accrual basis of
accounting.
6. The difference between unearned revenue ... Show more content on Helpwriting.net ...
b).reports the changes in assets, liabilities, and stockholders' equity over a period of time.
c).reports the assets, liabilities, and stockholders' equity at a specific date.
d).presents the revenues and expenses for a specific period of time.
32.Which financial statement is prepared first?
a).Balance sheet
b).Income statement
c).Retained earnings statement
d).Statement of cash flows
33. Which one of the following is not a justification for adjusting entries?
a).Adjusting entries are necessary to ensure that revenue recognition principles are followed.
b).Adjusting entries are necessary to ensure that the matching principle is followed.
c).Adjusting entries are necessary to enable financial statements to be in conformity with GAAP.
d).Adjusting entries are necessary to bring the general ledger accounts in line with the budget.
34. If a resource has been consumed but a bill has not been received at the end of the accounting
period, then
a).an expense should be recorded when the bill is received.
b).an expense should be recorded when the cash is paid out.

c).an adjusting entry should be made recognizing the expense.
d).it is optional whether to record the expense before the bill is received.
35.An adjusting entry would not include which of the following accounts?
a).Cash
b).Interest Receivable
c).Property Tax Payable
d).Unearned Revenue
36.At December 31, 2007, before any year–end adjustments, Bollis Company 's Prepaid Insurance
account

Acc Case
Danle Corporation – Case 10–5
Discuss whether you believe that the conclusion reached by Danle to omit disclosure regarding to
the class–action litigation was appropriate for the year ended December 31, 2009.
In our opinion, it was not appropriate for Danle Corporation to omit disclosure relating to the class
action lawsuit for the year ended December 31, 2009.
First, it must be noted that ASC 450–20–25–2 indicates the following:
25–2 An estimated loss from a loss contingency shall be accrued by a charge to income if both of
the following conditions are met:
a. Information available before the financial statements are issued or are available to be issued (as
discussed in Section 855–10–25) indicates that it is probable that ... Show more content on
Helpwriting.net ...
The counsel used the specific phrasing "potentially, but not probably", which logically could be
interpreted to fall into the "Reasonably possible" category as it does not seem remote. The
reasonably possible criterion indicates that the chance of the future event or events occurring is
more than remote but less than probable. If we are to interpret this case as reasonably possible but
not probable or reasonably estimable, we can say that the losses in question meet the ASC 450–20–
50–3 criteria, thus requiring disclosure. Also, given that the fallout from this litigation could have a
potentially significant detrimental impact on investors and other stakeholders, it is necessary for
disclosure to be made as it could considerably affect future net cash flows.
If Danle's Form 10–Q for the quarter ended March 31, 2010, were to be reviewed by the SEC's
Division of Corporation Finance, what comments may Danle expect to receive regarding its
disclosure in that period? Discuss the basis for the comments you have identified.
The SEC's Division of Corporate Finance will delve into the materiality of the litigation and what
was the reason for omission of the same from the prior year's 10–K, when disclosure should have
been necessary as well. There was no 8–K filed about the matter also which is odd given that a class
action lawsuit of this magnitude should be considered a significant

Acc 349
Individual Assignment
Juliana Cardoso
ACC 349
April 17, 2012
Dr. Armando Salas– Amaro
Individual Assignment
Ch. 8
E8–11 Allied Company's Small Motor Division manufactures a number of small motors used in
household and office appliances. The Household Division of Allied then assembles and packages
such items as blenders and juicers. Both divisions are free to buy and sell any of their components
internally or externally. The following costs relate to small motor LN233 on a per unit basis.
Fixed cost per unit $ 5
Variable cost per unit 8
Selling price per unit 30
Instructions
(a) Assuming that the Small Motor Division has excess capacity, compute the minimum acceptable
price for the transfer of ... Show more content on Helpwriting.net ...
Using the numbers, indicate the formulas for each of the direct labor variances.
(1) – (3) = total labor variance; (1) – (2) = labor price variance; and (2) – (3) = labor quantity
variance.
Ch. 11
E11–6 The following direct materials and direct labor data pertain to the operations of
Batista Manufacturing Company for the month of August.
Costs Quantities_____________
Actual labor rate $13 per hour Actual hours incurred and used 4,250 hours
Actual materials price $128 per ton Actual quantity of materials purchased and used 1,250 tons
Standard labor rate $12 per hour Standard hours used 4,300 hours

Standard materials price $130 per ton Standard quantity of materials used 1,200 tons
Instructions
(a) Compute the total, price, and quantity variances for materials and labor.
(b) Provide two possible explanations for each of the unfavorable variances calculated above, and
suggest where responsibility for the unfavorable result might be placed.
(a) Total materials variance: | ( AQ X AP ) (1,250 X $128)
$160,000 | | –– | ( SQ X SP )(1,200 X $130)
$156,000 | | = | $4000 U | Materials price variance: | ( AQ X

ACC 561 Final Exam
ACC 561 Final Exam
Copy this link to your browser and download
1). _____ refers to accounting information developed for managers within an organization.
A. Internal auditing
B. Managerial accounting
C. Financial accounting
D. Tax accounting
2). Ethical accountants are important to society because _____.
A. they pay their taxes
B. the information produced is reliable
C. they will not go to prison and waste taxpayers' money
D. none of these answers is correct
3). Performance reports _____.
A. are quantitative expressions of action plans
B. provide feedback by comparing results with plans and by highlighting ... Show more content on
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25). A sales forecast is _____.
26). Which of the following is not a major benefit of budgeting?
27). Preparing the master budget begins by establishing _____.
28). Financial planning models _____.
29). A variance is the difference between _____.
30). Efficiency is indicated by _____.
31). Flexible budgets help to measure the _____.

32). Identify which of the following statements about "perfection standards" is true.
33). Identify which of the following is not a characteristic of a management control system.
34). Identify which of the following statements regarding responsibility centers is false.
35). A management control system must _____ to achieve maximum benefits at minimum cost.
36). An uncontrollable cost _____.
37). Improvements in the production process are examples of _____cost.
38). Identify which of the following statements is a benefit of decentralization.
39). Reciprocal services are services provided by a service department to _____.
40). Costs are accumulated in traditional and ABC systems by _____.
41). _____ is not a cost driver representing an "ability to bear" philosophy.
42). _____ is least likely to be a cost driver as a basis for applying overhead costs.
43). The excess of actual overhead over the overhead applied to products is called _____.
44). _____ is (are) used for external reporting.
45). The fixed overhead rate is

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