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9 Pages

### ODDREV08

Course: MATH 1301, Fall 2011
School: Al Akhawayn University
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Word Count: 1435

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eview R Exercises for Chapter 8 167 Review Exercises for Chapter 8 1. an 1 n! 3. an 2 : 6, 5, 4.67, . . . n Matches (a) 4 5. an 10 0.3 n 1: 10, 3, . . . Matches (d) n3 n 2 7. an 8 5n n 2 9. lim n n n 2 1 0 11. lim n 1 Converges 0 0 12 The sequence seems to converge to 5. n lim an n lim 5n n 2 2 n n lim 5 5 13. lim n n 1 n n lim n 1 n n n 1 1 n n n lim n 1 1 n 0.05 4 0...

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eview R Exercises for Chapter 8 167 Review Exercises for Chapter 8 1. an 1 n! 3. an 2 : 6, 5, 4.67, . . . n Matches (a) 4 5. an 10 0.3 n 1: 10, 3, . . . Matches (d) n3 n 2 7. an 8 5n n 2 9. lim n n n 2 1 0 11. lim n 1 Converges 0 0 12 The sequence seems to converge to 5. n lim an n lim 5n n 2 2 n n lim 5 5 13. lim n n 1 n n lim n 1 n n n 1 1 n n n lim n 1 1 n 0.05 4 0 Converges 15. lim n sin n n Converges n 0 17. An n 5000 1 1, 2, 3 5000 1.0125 n (a) A1 A2 A3 A4 (b) A40 19. (a) 5062.50 5125.78 5189.85 5254.73 8218.10 (b) A5 A6 A7 5320.41 5386.92 5454.25 A8 5522.43 k Sk 5 13.2 10 113.3 15 873.8 20 6448.5 3 2 25 50,500.3 120 (c) The series diverges geometric r >1 0 10 12 21. (a) k Sk 5 0.4597 10 0.4597 15 0.4597 20 0.4597 25 0.4597 (b) 1 (c) The series converges by the Alternating Series Test. 0 0.1 12 23. Converges. Geometric series, r 0.82, r < 1. 25. Diverges. nth Term Test. lim an n 0. 168 Chapter 8 2 3 n Infinite Series 1 2n 1 3n 1n 2 1 12 1 3 n 27. n 0 29. n 0 n 0 n 0 Geometric series with a S a 1 r 1 1 and r 1 13 2 3. 1 1 1 13 2 3 2 1 2 1 23 3 31. 0.09 0.09 0.0009 0.000009 ... 0.09 1 0.01 0.0001 ... n 0 0.09 0.01 n 1 0.09 0.01 1 11 33. D1 D2 D 8 0.7 8 0.7 8 16 0.7 2 35. See Exercise 86 in Section 8.2. A ... 8 16 0.7 16 0.7 b n P e rt er 12 1 1 8 8 16 0.7 16 0.7 n ... 200 e 0.06 2 1 e0.06 12 1 \$5087.14 16 0.7 n 0 1 451 meters 3 37. 1 x 4 ln x dx b lim 1 9 ln x 3x3 1 9 1 9x3 39. 1 n 1 1 n2 1 n n 1 n2 1 n 1 n 1 0 By the Integral Test, the series converges. 1 n 1 Since the second series is a divergent p-series while the first series is a convergent p-series, the difference diverges. 41. lim 1 43. 2n 2n 2 n n 1 1 2 1 3 n3 5 . . . 2n 1 4 6 . . . 2n 3 5 . . . 2n 1 4 6 . . . 2n n n3 1 n3 lim n3 n3 2 2n 1 an 2 3 2 By a limit comparison test with the convergent p-series 1 , the series converges. n3 2 1 n 5 . . . 2n 1 1 1 > 4 2n 2 2n 2n 1 1 1 Since diverges (harmonic series), 2n 2 n 1 n n1 so does the original series. 45. Converges by the Alternating Series Test (Conditional convergence) n n2 1e an 1 an n 47. Diverges by the nth Term Test 49. n 51. n 2n 3 1n an 1 an n n lim lim lim lim 01 n1 2 en 1 2 en 2 en 2 en n 1 1n n lim lim lim 2n 1 n1 2n3 n1 3 n3 2n 2 n 2n n n 3 n 1 e2n n 1 1 n Therefore, by the Ratio Test, the series diverges. 0<1 By the Ratio Test, the series converges. Review Exercises for Chapter 8 an 1 an n n n 1 35 n3 5n 1 3 5 n 1 169 53. (a) Ratio Test: lim n n lim lim n 3 <1 5 Converges (b) x Sn (c) 4 5 2.8752 10 3.6366 15 3.7377 20 3.7488 25 3.7499 (d) The sum is approximately 3.75. 0 1 12 55. (a) N 1 dx x2 1 x N 1 N N N n 5 1 n2 1 1 dx x2 1.4636 10 1.5498 20 1.5962 30 1.6122 40 1.6202 0.2000 0.1000 0.0500 0.0333 0.0250 N (b) N 1 dx x5 1 4x 4 N 1 4N4 N N n 1 5 1 n5 1 dx x5 1.0367 10 1.0369 20 1.0369 30 1.0369 40 1.0369 0.0004 0.0000 0.0000 0.0000 0.0000 N The series in part (b) converges more rapidly. The integral values represent the remainders of the partial sums. 57. f x fx fx fx P3 x e x2 f0 x2 1 1 2 1 4 1 8 x2 2! f 0 x3 3! 1 e 2 1x e 4 1 e 8 f0 1 1 f0 f0 f0 f0 2 x2 f 0x 1 x 2 1 x 2 95 180 1 x2 4 2! 12 x 8 1 x3 8 3! 13 x 48 95 180 95 3 18033! 0.75 3 3 59. sin 95 sin 95 5 18055! 0.75 4 4 95 7 18077! 0.75 5 5 95 9 18099! 0.75 6 6 0.996 61. ln 1.75 0.75 0.75 2 2 ... 0.75 15 15 0.560 170 63. f x Chapter 8 cos x, c f n 1 Infinite Series 0 1 Rn x f n 1 n z zn x 1! 1 Rn x xn 1 n 1! (b) Rn x 4. 1 n n 1 (a) Rn x 0.5 n 1 < 0.001 n 1! 1! < 0.001 6. This inequality is true for n (c) Rn x 0.5 n 1 < 0.0001 n 1! This inequality is true for n (d) Rn x 2n 1 < 0.0001 n 1! This inequality is true for n x 10 n 5. This inequality is true for n 10. 65. n 0 Geometric series which converges only if x 10 < 1 or 1nx 2 n 12 un 1 un n 10 < x < 10. 67. n 0 69. n 0 n! x lim 2 n n lim n lim x 2 1 n 1 x 2 2 2 n 1 n n 12 1nx 2 n n un 1 un n lim n 1!x 2 n! x 2 n n 1 R1 Center: 2 Since the series converges when x 1 and when x the interval of convergence is 1 x 3. x2n n! 3, which implies that the series converges only at the center x 2. 71. y n 0 1 1 n 1 n 4n n 2 1 n 0 y y n 0 4n 1 1 n 2n x2n n! 2 1 1n 4n 1 x2n 1 1 2n n 2 x2n 1!2 1 2n 1 4n n 1 2 2n n 1! 2 2 n 0 n 1 1 x2y xy x2y n 0 2n 2 2n 1 x2n 4n 1 n 1 ! 2 1 1n 4n 2n 1! n 1 1 2n n 2 x2n 1!2 1 4n n! n 2 2 1 n 0 n x2n 1 4n n! 2 1 n 0 n 2n 4n 1 2 2n 1 n 1!2 1 2 1 4n 1 1 4n x n! 2n 2 2 2 n 1 x 2n 0 x 2n 2 1 n 0 n 2n 2 2n 4n 1 n 1 ! 14 1 1 4n n! 2 2 x 2n 2 1 n 0 n 1 n 1! 1 2 2 4n n 1 n n 2 n 0 1 n 11 4n n! 2 a 1 1 4n n! 2 73. 2 3 x 2x 33 23 1 x3 n n 0 1 2x n 1 r 75. Derivative: n 2nx n 1 n1 13 n 0 3n Review Exercises for Chapter 8 2 x 3 fx fx fx fx sin x n 0 171 77. 1 42 x 9 sin x cos x sin x 83 x 27 ... n 0 2x 3 n 1 1 2x 3 3 3 2x , 3 3 <x< 2 2 79. cos x , . . . f 2 2 n xx n! 2 x 2 3 3 4 4 n 2 2 x 2! 3 4 2 ... 2 2n 1 0 nn 12 x n! 3 4 n 81. 3x 3x eln 3 x ex ln 3 and since ex n xn , we have 0 n! 83. fx fx 1 x 1 x2 2 x3 6 ... , x4 f n 0 n n 0 x ln 3 n! x ln 3 n 1 x2 ln2 3 2! x3 ln3 3 3! x 4 ln4 3 4! . . .. fx f x 1 x 1x n! n! x 1 n! n 1n x n 0 1 n n 0 85. 1 1 x x k 1 1 1 1 1 kx x 5 1 x 5 x 5 x 5 kk 2! 15 1 1 x2 kk 1k 3! 15 2 x3 45 3! ... ... 9 5 x3 ... 15 4 5 x2 2! 1 n 14 4x2 52 2! 1 4 9x3 533! 9 n 2 14 . . . 5n 5nn! ... 6 xn 22 x 25 63 x 125 87. ln ln x n 1 1 1 n 1 n 1 x n 1 n , 1 n 0<x2 89. ex n xn , n! 0 1 2nn! <x< 1.6487 5 4 n 1 54 n 1 4nn e1 2 n 0 1 n 1 n 1 0.2231 172 Chapter 8 Infinite Series x2n , 2n ! 22n 32n 2n ! 91. cos x n 0 1 1 n 0 n <x< 0.7859 93. The series for Exercise 41 converges very slowly because the terms approach 0 at a slow rate. cos 2 3 n 95. (a) f x fx fx fx e2x 1 1 (c) e2x ex 1 e2x 2e2x 4e2x 8e2x 2x 2x ex x f0 f0 f0 f0 4x2 2! 2x2 1 x x x2 1 2 4 8 8x3 3! 43 x 3 x2 2 x2 2 ... ... x3 6 x2 2 ... x3 6 x2 2 x3 2 x3 6 x3 2 (b) ex n xn 0 n! 2x n n! 2x 1 2x2 2x 43 x 3 4x2 2! ... 8x3 3! ... e2x n 0 1 1 x x3 6 ... ... 43 x 3 ... 1 2x 2x2 97. sin t n 0 1 nt 2n 1 2n 1 ! 1 n t 2n 2n 1 ! 2n 2n 1 n t 2n 1 2n 1 nx 2n 1 2n 1 1 x 99. 1 1 ln 1 ln t t x t t 1 1 ntn n 0 sin t t x 0 1 1 n t dt n nt n 0 n 0 1 ntn n1 1 sin t dt t 1 n 0 n 0 1! 1! 0 1 1 nt n 1 n 12 x 0 n 0 ln t t 1 n 0 dt n 0 0 1 nxn 1 n 12 101. arctan x arctan x x x0 x x 0 x3 3 x5 5 x5 2 3 x7 7 x9 2 5 x9 9 x13 7 2 ... x17 9 2 ... lim arctan x x 1 arctan x By LHpitals Rule, lim x0 x x0 lim 1 1 x2 x0 lim 2x 1 x2 0. 2x Problem Solving for Chapter 8 1. (a) 1 1 3 2 1 9 4 1 27 ... n 12 03 3 n 1 13 23 1 12 (b) 0, , , 1, etc. 33 (c) lim Cn n 1 n 0 12 33 n 1 1 0 Problem Solving for Chapter 8 nn 2 1 173 3. If there are n rows, then an For one circle, . 1 3 2 r1 1 2 a1 1 and r1 1 3 3 2 3 6 1 23 For three circles, a2 r2 3 and 1 2 1 23 1 2 3r2 2r2 2r2 3 r2 r2 For six circles, a3 r3 6 and 1 1 23 4 1 2 3 r3 4r3 2r3 3 r3 r3 Continuing this pattern, rn Total Area rn2 an An lim An 1 4 1 1 1 1 R (b) 23 23 1 2n 1 2n 1 1 1 . 2 nn 2 1 nn 1 2 2 3 2n 2 n 2 8 2x x3 x3 2x 3x2 x6 x6 3x2 x3 ... ... 1 1 1 x3 1. a1x p ... ... 1 5. (a) an x n 2x4 2x 2x 3x5 x4 3x2 ... x7 ... 3 x2 x5 x8 ... 1 because each series in the second line has R an x n a0 a0 1 a0 a0 R 1 a1x xp a1 x a1 x ... ... ... ... ap 1x p 1 a0 x p xp ... xp 1 1 xp . ... ap 1x p ... 1 a1 x 1 ap ap 1x 1x p 1 1 xp ... 1 p 1 174 7. Chapter 8 ex xex xex dx Letting x 1 n 0 Infinite Series x x2 ex x2 2! x3 2! C n 0 1 x xex ... ... n xn 1 0 n! 2 xn n 1, 2 n! 0, C 1 n 1 1. Letting x 2 n! 1 2 1 . 2 1 n 1 n 2 n! . Thus, n 1 n 2 n! 9. Let a1 0 sin x dx, a2 x 2 sin x dx, a3 x 3 2 sin x dx, etc. x Then, sin x dx x a1 0 and an a2 1 a3 a4 . . .. 0 Since lim an n < an, this series converges. 11. (a) a1 a2 a3 a4 a5 a6 n 3.0 1.73205 2.17533 2.27493 2.29672 2.30146 1 2 13 [See part (b) for proof.] a a1 a a> a a1. lim an (b) Use mathematical induction to show the sequence is increasing. Clearly, a2 Now assume an > an an an an a > an a> 1 1 1. Then a an 1 a > an. Use mathematical induction to show that the sequence is bounded above by a. Clearly, a1 Now assume an < a. Then a > an and a aa a2 1 > an 1 a > an a2 > an a> an L 1 2 1 a a an 1. 1 a < a. 1 > 1 implies Hence, the sequence converges to some number L. To find L, assume an L L a 1 L2 . 4a . a L L2 L a 0 an L: 4a 1 2 Hence, L Problem Solving for Chapter 8 1 n n 12 1 n 175 13. (a) 1 21 1 20 1 9 8 11 8 45 32 1 n 1 1 22 1 1 8 1 4 1 32 1 16 9 8 1 1 23 1 1 24 1 1 25 1 ... S1 S1 S3 S4 S5 (b) an 1 an 2n 2n 1 11 8 45 32 47 32 2 1 1 n n 1 1 n 1 21 This sequence is 1, 2, 1, 2, . . . which diverges. 8 8 (c) n 1 2n 1 n 2n 2 n 1 2 1 2 1n 1 n 1 n 1 < 1 converges because 2 2 1 n 1 2, 2, 1, 2, . . . and 2 n 1 2 1 and n 2 1. 15. S6 S7 S8 S9 S10 130 240 440 810 1490 70 130 240 440 810 40 70 130 240 240 440 810 1490 2740 440
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Al Akhawayn University - MATH - 1301
CHAPTER 9 Conics, Parametric Equations, and Polar CoordinatesSection 9.1 Section 9.2 Section 9.3 Section 9.4 Section 9.5 Section 9.6 Conics and Calculus . . . . . . . . . . . . . . . . . . . . 424 Plane Curves and Parametric Equations . . . . . . . . . .
Al Akhawayn University - MATH - 1301
R eview Exercises for Chapter 9 5 4 3 246150. a r24, c5, b3, e52. a r22, b1, c 1 3 4 cos 23, e19 25 16 cos 2154. A21 22 232 2 sin22d4231 2 sin2d3.3756. (a) r1ed e cos 0, r c a ea a a1 e.(b) The perihelion distance is a When
Al Akhawayn University - MATH - 1301
CHAPTER 9 Conics, Parametric Equations, and Polar CoordinatesSection 9.1 Section 9.2 Section 9.3 Section 9.4 Section 9.5 Section 9.6 Conics and Calculus . . . . . . . . . . . . . . . . . . . . 177 Plane Curves and Parametric Equations . . . . . . . . . .
Al Akhawayn University - MATH - 1301
214Chapter 9Conics, Parametric Equations, and Polar Coordinates ed sin63. r11ed and r2 sin1Points of intersection: ed, 0 , ed, dy r1: dx ed sin ed 1 sin 1 dy dx cos sin 1. At ed, cos sin 1. At ed, ed cos sin ed cos 1 sin 1 , dy dx2sin cos2At ed
Al Akhawayn University - MATH - 1301
CHAPTER 10 Vectors and the Geometry of SpaceSection 10.1 Vectors in the Plane . . . . . . . . . . . . . . . . . . . . 227Section 10.2 Space Coordinates and Vectors in Space . . . . . . . . . . 232 Section 10.3 The Dot Product of Two Vectors . . . . . .
Al Akhawayn University - MATH - 1301
256 91. x2Chapter 10 y2 z2 z2 16, 16 16 4Vectors and the Geometry of Space 93. x2 y2 z2 z2 2z 2z 0 0, r 2 0, z 12(a) r 2 (b)2(a) r 2 (b)21 0,2 cos 2 cos2 cos95. x2y24y 4r sin , r 4 sin sin , 4 sin 4 sin csc 0,97. x2y29 r 2 sin2 9 cos2 sin2
Arkansas Little Rock - FINC - 3343
Chapter 01: The Goals and Functions of Financial ManagementChapter 1 The Goals and Functions of Financial ManagementDiscussion Questions1-1. How did the recession of 20072009 compare with other recessions since the Great Depression in terms of length?
Arkansas Little Rock - FINC - 3343
Chapter 02: Review of AccountingChapter 2 Review of AccountingDiscussion Questions2-1. Discuss some financial variables that affect the price-earnings ratio. The price-earnings ratio will be influenced by the earnings and sales growth of the firm, the
Arkansas Little Rock - FINC - 3343
Chapter 03: Financial AnalysisChapter 3 Financial AnalysisDiscussion Questions3-1. If we divide users of ratios into short-term lenders, long-term lenders, and stockholders, in which ratios would each group be most interested, and for what reasons? Sho
Arkansas Little Rock - FINC - 3343
Chapter 04: Financial ForecastingChapter 4 Financial ForecastingDiscussion Questions4-1. What are the basic benefits and purposes of developing pro forma statements and a cash budget? The pro-forma financial statements and cash budget enable the firm t
Arkansas Little Rock - FINC - 3343
Chapter 05: Operating and Financial LeverageChapter 5 Operating and Financial LeverageDiscussion Questions5-1. Discuss the various uses for break-even analysis. Such analysis allows the firm to determine at what level of operations it will break even (
Arkansas Little Rock - FINC - 3343
Chapter 06: Working Capital and the Financing DecisionChapter 6 Working Capital and the Financing DecisionDiscussion Questions6-1. Explain how rapidly expanding sales can drain the cash resources of a firm. Rapidly expanding sales will require a buildu
Arkansas Little Rock - FINC - 3343
Chapter 07: Current Asset ManagementChapter 7 Current Asset ManagementDiscussion Questions7-1. In the management of cash and marketable securities, why should the primary concern be for safety and liquidity rather than maximization of profit? Cash and
Arkansas Little Rock - FINC - 3343
Chapter 08: Sources of Short-Term FinancingChapter 8 Sources of Short-Term FinancingDiscussion Questions8-1. Under what circumstances would it be advisable to borrow money to take a cash discount? It is advisable to borrow in order to take a cash disco
Arkansas Little Rock - FINC - 3343
Chapter 09: Time Value of MoneyChapter 9 Time Value of MoneyDiscussion Questions9-1. How is the future value (Appendix A) related to the present value of a single sum (Appendix B)? The future value represents the expected worth of a single amount, wher
Arkansas Little Rock - FINC - 3343
Chapter 10: Valuation and Rates of ReturnChapter 10 Valuation and Rates of ReturnDiscussion Questions10-1. How is valuation of any financial asset related to future cash flows? The valuation of a financial asset is equal to the present value of future
Arkansas Little Rock - FINC - 3343
Chapter 11: Cost of CapitalChapter 11 Cost of CapitalDiscussion Questions11-1. Why do we use the overall cost of capital for investment decisions even when only one source of capital will be used (e.g., debt)? Though an investment financed by low-cost
Clarion - ACCOUNTING - 101
CHAPTER 1 THE ACCOUNTANT'S ROLE IN THE ORGANIZATION ACCOUNTANT'See the front matter of this Solutions Manual for suggestions regarding your choices of assignment material for each chapter.1-1 Management accounting measures, analyzes and reports financia
Clarion - ACCOUNTING - 101
CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department. 2-2 Dir
Clarion - ACCOUNTING - 101
CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS NOTATION USED IN CHAPTER 3 SOLUTIONS SP: VCU: CMU: FC: TOI: Selling price Variable cost per unit Contribution margin per unit Fixed costs Target operating income3-1 Cost-volume-profit (CVP) analysis examines the beha
Clarion - ACCOUNTING - 101
CHAPTER 4 JOB COSTING 4-1Cost poola grouping of individual cost items. Cost tracingthe assigning of direct costs to the chosen cost object. Cost allocationthe assigning of indirect costs to the chosen cost object. Cost-allocation basea factor that links
Clarion - ACCOUNTING - 101
CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-1 Broad averaging (or peanut-butter costing) describes a costing approach that uses broad averages for assigning (or spreading, as in spreading peanut butter) the cost of resources uniformly
Clarion - ACCOUNTING - 101
CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-1 a. b. c. d. The budgeting cycle includes the following elements: Planning the performance of the company as a whole as well as planning the performance of its subunits. Management agrees on what is
Clarion - ACCOUNTING - 101
CHAPTER 7 FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL 7-1 Management by exception is the practice of concentrating on areas not operating as expected and giving less attention to areas operating as expected. Variance analysis helps man
Clarion - ACCOUNTING - 101
CHAPTER 8 FLEXIBLE BUDGETS, OVERHEAD COST VARIANCES, AND MANAGEMENT CONTROL 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value for customers using the product or serv
Clarion - ACCOUNTING - 101
CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 9-1 No. Differences in operating income between variable costing and absorption costing are due to accounting for fixed manufacturing costs. Under variable costing only variable manufacturing costs are inc
Clarion - ACCOUNTING - 101
Clarion - ACCOUNTING - 101
CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-1 1. 2. 3. 4. 5. The five steps in the decision process outlined in Exhibit 11-1 of the text are Identify the problem and uncertainties Obtain information Make predictions about the future Make decisi
Clarion - ACCOUNTING - 101
CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will chang
Clarion - ACCOUNTING - 101
CHAPTER 13 STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY ANALYSIS 13-1 Strategy specifies how an organization matches its own capabilities with the opportunities in the marketplace to accomplish its objectives. 13-2 The five key forces to cons
Clarion - ACCOUNTING - 101
CHAPTER 14 COST ALLOCATION, CUSTOMER-PROFITABILITY ANALYSIS, AND SALES-VARIANCE ANALYSIS 14-1 Disagree. Cost accounting data plays a key role in many management planning and control decisions. The division president will be able to make better operating a
Clarion - ACCOUNTING - 101
CHAPTER 15 ALLOCATION OF SUPPORT-DEPARTMENT COSTS, COMMON COSTS, AND REVENUES 15-1 The single-rate (cost-allocation) method makes no distinction between fixed costs and variable costs in the cost pool. It allocates costs in each cost pool to cost objects
Clarion - ACCOUNTING - 101
CHAPTER 16 COST ALLOCATION: JOINT PRODUCTS AND BYPRODUCTS 16-1 Exhibit 16-1 presents many examples of joint products from four different general industries. These include: Industry Separable Products at the Splitoff Point Food Processing: Lamb Lamb cuts,
Clarion - ACCOUNTING - 101
CHAPTER 17 PROCESS COSTING 17-1 Industries using process costing in their manufacturing area include chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages, and breakfast cereals. 17-2 Pr
Clarion - ACCOUNTING - 101
CHAPTER 18 SPOILAGE, REWORK, AND SCRAP 18-1 Managers have found that improved quality and intolerance for high spoilage have lowered overall costs and increased sales. 18-2 Spoilageunits of production that do not meet the standards required by customers f
Clarion - ACCOUNTING - 101
CHAPTER 19 BALANCED SCORECARD: QUALITY, TIME, AND THE THEORY OF CONSTRAINTS 19-1 Quality costs (including the opportunity cost of lost sales because of poor quality) can be as much as 10% to 20% of sales revenues of many organizations. Quality-improvement
Clarion - ACCOUNTING - 101
CHAPTER 20 INVENTORY MANAGEMENT, JUST-IN-TIME, AND SIMPLIFIED COSTING METHODS 20-1 Cost of goods sold (in retail organizations) or direct materials costs (in organizations with a manufacturing function) as a percentage of sales frequently exceeds net inco
Clarion - ACCOUNTING - 101
CHAPTER 21 CAPITAL BUDGETING AND COST ANALYSIS 21-1 No. Capital budgeting focuses on an individual investment project throughout its life, recognizing the time value of money. The life of a project is often longer than a year. Accrual accounting focuses o
Clarion - ACCOUNTING - 101
CHAPTER 22 MANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND MULTINATIONAL CONSIDERATIONS 22-1 A management control system is a means of gathering and using information to aid and coordinate the planning and control decisions throughout an organization an
Clarion - ACCOUNTING - 101
CHAPTER 1 THE ACCOUNTANTS ROLE IN THE ORGANIZATION See the front matter of this Solutions Manual for suggestions regarding your choices of assignment material for each chapter. 1-1 Management accounting measures and reports financial and nonfinancial info
Clarion - ACCOUNTING - 101
CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES 2-1 A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, a project, a customer, a brand category, an activity, and a department. 2-2 Dir
Clarion - ACCOUNTING - 101
CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS NOTATION USED IN CHAPTER 3 SOLUTIONS SP: VCU: CMU: FC: TOI: Selling price Variable cost per unit Contribution margin per unit Fixed costs Target operating income3-1 Cost-volume-profit (CVP) analysis examines the beha
Clarion - ACCOUNTING - 101
CHAPTER 4 JOB COSTING 4-1 Cost poola grouping of individual cost items. Cost tracingthe assigning of direct costs to the chosen cost object. Cost allocationthe assigning of indirect costs to the chosen cost object. Cost-allocation basea factor that links
Clarion - ACCOUNTING - 101
CHAPTER 5 ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT 5-1 Broad averaging (or &quot;peanut-butter costing&quot;) describes a costing approach that uses broad averages for assigning (or spreading, as in spreading peanut butter) the cost of resources uniform
Clarion - ACCOUNTING - 101
CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-1 a. b. c. d. The budgeting cycle includes the following elements: Planning the performance of the company as a whole as well as planning the performance of its subunits. Management agrees on what is
Clarion - ACCOUNTING - 101
CHAPTER 7 FLEXIBLE BUDGETS, DIRECT-COST VARIANCES, AND MANAGEMENT CONTROL 7-1 Management by exception is the practice of concentrating on areas not operating as expected and giving less attention to areas operating as expected. Variance analysis helps man
Clarion - ACCOUNTING - 101
CHAPTER 8 FLEXIBLE BUDGETS, OVERHEAD COST VARIANCES, AND MANAGEMENT CONTROL 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value for customers using the product or serv
Clarion - ACCOUNTING - 101
CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 9-1 No. Differences in operating income between variable costing and absorption costing are due to accounting for fixed manufacturing costs. Under variable costing only variable manufacturing costs are inc
Clarion - ACCOUNTING - 101
CHAPTER 10 DETERMINING HOW COSTS BEHAVE 10-1 1. 2. The two assumptions are Variations in the level of a single activity (the cost driver) explain the variations in the related total costs. Cost behavior is approximated by a linear cost function within the
Clarion - ACCOUNTING - 101
CHAPTER 11 DECISION MAKING AND RELEVANT INFORMATION 11-1 1. 2. 3. 4. 5. The five steps in the decision process outlined in Exhibit 11-1 of the text are Obtain information Make predictions about future costs Choose an alternative Implement the decision Eva
Clarion - ACCOUNTING - 101
CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will chang
Clarion - ACCOUNTING - 101
CHAPTER 13 STRATEGY, BALANCED SCORECARD, AND STRATEGIC PROFITABILITY ANALYSIS 13-1 Strategy specifies how an organization matches its own capabilities with the opportunities in the marketplace to accomplish its objectives. 13-2 The five key forces to cons
Clarion - ACCOUNTING - 101
CHAPTER 14 COST ALLOCATION, CUSTOMER-PROFITABILITY ANALYSIS, AND SALES-VARIANCE ANALYSIS 14-1 Disagree. Cost accounting data plays a key role in many management planning and control decisions. The division president will be able to make better operating a
Clarion - ACCOUNTING - 101
CHAPTER 15 ALLOCATION OF SUPPORT-DEPARTMENT COSTS, COMMON COSTS, AND REVENUES 15-1 The single-rate (cost-allocation) method makes no distinction between fixed costs and variable costs in the cost pool. It allocates costs in each cost pool to cost objects
Clarion - ACCOUNTING - 101
CHAPTER 16 COST ALLOCATION: JOINT PRODUCTS AND BYPRODUCTS 16-1 Exhibit 16-1 presents nine examples of joint products from four different general industries. These include: IndustrySeparable Products at the Splitoff Point Food Processing: Lamb Lamb cuts, t
Clarion - ACCOUNTING - 101
CHAPTER 17 PROCESS COSTING 17-1 Industries using process costing in their manufacturing area include chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages, and breakfast cereals. 17-2 Pr
Clarion - ACCOUNTING - 101
CHAPTER 18 SPOILAGE, REWORK, AND SCRAP 18-1 Managers have found that improved quality and intolerance for high spoilage have lowered overall costs and increased sales. 18-2 Spoilageunits of production that do not meet the standards required by customers f
Rutgers - EXPOSITORY - 101
Lee 1 Raymond Lee Expository Writing 101 Terrill Assignment # 3 Final Draft Phase of Disorder Within a System Steven Johnson's essay, &quot;The Myth of the Ant Queen,&quot; highlights how disorder worked in a system, specifically in Manchester. Disorder is simply t
Rutgers - EXPOSITORY - 101
Daniel Yoon Expository Writing 101 Professor Brennan September 23, 2010The psychological system comprises primarily of complex defense mechanisms in order to preserve the fragile human mind. Whether it is a mere insult from a stranger, or a personal atta
Rutgers - EXPOSITORY - 101
Daniel Yoon Expository Writing 101 Professor Brennan October 19, 2010Understanding the flexibility of the human mind, it becomes simple to imagine that creation of context can alter the past, present, and future circumstance. A prime example is the proce
Rutgers - EXPOSITORY - 101
Daniel Yoon Expository Writing 101 Professor Brennan October 19, 2010Initially I was honored, overwhelmed, and confused as to what I could contribute to Professor Nafisi's discussion among esteemed guests. However once she obliged me with the topic I was