Student Lecture Aid for Use with Managerial Accounting
Much like Ready Notes, this booklet offers a hard-copy version of all of the Teaching Transparencies. Students can annotate the material during the lecture and take notes in the space provided.
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TM 32 The Flow of Documents in a JobOrder Costing System
TM 38 JobOrder Costing Example
TM 314 JobOrder Costing Example contd
37 other sections not shown
absorption costing Accounts receivable activity-based costing actual administrative expense after-tax allocated BALANCED SCORECARD beginning inventory bikes cash flows cash inflows CM ratio Company Contribution margin COST BEHAVIOR cost-plus pricing Customer Orders CVP ANALYSIS direct labor hours DIRECT MATERIAL VARIANCES Direct materials dividends economic order quantity equity Equivalent units FIFO method finished goods inventory fixed costs Fixed manufacturing overhead fixed overhead flexible budget income statement investment Less fixed expenses Less variable expenses level of activity liabilities machine machine-hours manufacturing costs manufacturing overhead cost markup number of units operating leverage overhead variances predetermined overhead rate present value purchased quantity schedule rate of return raw materials reports selling and administrative selling price sold statement of cash taxes Total sales transfer price unit product cost units of production Units started units transferred Variable costing Variable manufacturing overhead Variable overhead weighted-average method WINDWARD YACHTS EXAMPLE YACHTS EXAMPLE cont'd