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2 Pages

### chap4productioncostrepoert

Course: ACCT 230, Spring 2012
School: CSU Northridge
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Word Count: 122

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Acct. Dr.Kiani 230 1. Chapter 4: Production Cost Report----Using Weighted Average Method (WA) Physical Flow Beg. WIP Inv. +Units started in process xxx xxx ----------------Total units to be accounted for xxx =========== Units completed &amp; T/O xxx + End. WIP Inv. xxx ------------------Total units accounted for xxx ============ 2 . Equivalent Units of Production DM Units Completed &amp; T/O xxx + % of...

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Acct. Dr.Kiani 230 1. Chapter 4: Production Cost Report----Using Weighted Average Method (WA) Physical Flow Beg. WIP Inv. +Units started in process xxx xxx ----------------Total units to be accounted for xxx =========== Units completed & T/O xxx + End. WIP Inv. xxx ------------------Total units accounted for xxx ============ 2 . Equivalent Units of Production DM Units Completed & T/O xxx + % of End. Inv. xxx ---------Total EUP xxx ======= 3. Cost Flow DM CC Total costs to be Accounted 4. CC for xxx xxx ----------xxx ======= (1) (2) (3)=(1)+(2) (4) (5)= (3)/(4) Beg. WIP INV Costs Added TC EUP Cost/EUP xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx --------------------------------------------------------------------------------------- xxx xxx xxx xxx ===================================================== Total Costs Accounted for.. Costs Assigned---Cost Summary TC for units completed & T/O + Cost of End. WIP Inv. TC accounted for xxx xxx ---------------xxx ==========
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CSU Northridge - ACCT - 230
Dr. Kiani CHAPTER 6: COST VOLUME (CVP) ANAYSISSummary of Basic terms and equations:1. TFC= 2. 3.4. FIXEDMFG OVERHEAD COST(FFOH)+FIXED SELLING &amp; ADMIN. COSTS(F&amp;A) TVC=VARIABLEMFGCOSTS(DM+DL+VFOH)+VARIABLESELLING&amp; ADMIN.COSTS(S&amp;A) TC= TFC+TVC= Y= a+ b(x)
CSU Northridge - ACCT - 230
Profit Planning or Budgeting in GeneralI. Dr.KianiThe goals of organization:Profitability Manpower ( Human Resources) Growth Financial Self-Sufficiency (Capital Structure) Cost Minimization Product Leadership Market Diversification Global Business En
CSU Northridge - ACCT - 230
Dr. KianiAcct 230Chap. 3 ABC.QuizABC Manufacturing has four activities of overhead. The four activities and expected overhead costs for each activity for next year are as follows: Activities Expected Activity Driver/year \$200,000 20,000 Machine hours
CSU Northridge - ACCT - 230
DR.KIANI RELEVANT COSTS FOR SHORT TERM (TACTICAL) DECISION MAKING OBJECTIVE: To provide relevant cost or benefit information to help decision-maker to make a right decision among the alternatives available. Example: Make or buy decision Accepting or rejec
CSU Northridge - ACCT - 230
VARIABLE COSTING AND ABSORPTION COSTINGDr.Kiani Acct.230MEANING OF VARAIBLE (DIRECT) COSTING Under absorption (full or conventional) costing, all factory overhead costs, both fixed and variable are treated as product costs. Financial accounting is prepa
CSU Northridge - BLAW - 280
Fully IRAC written case briefs.
CSU Northridge - BLAW - 280
Armstrong v. Rohm Company, Inc. Issue Did Rohm breach the contract with Armstrong? Rule Contract - 1)offer 2)acceptance of offer 3)consideration to support each party's promise. Between parties who have 1) capacity to contact and must be 2) legal. 1) Offe
CSU Northridge - BLAW - 280
Bhattal v. Hyatt (attached) Issue: Can Bhattal recover for conversion from the Hyatt hotel. Rule: Conversion. 1)intentional 2)dominion or control 3)personal property 4)without consent. Tort - civil wrong. Intentional - mean to. Application: Hyatt entered
CSU Northridge - BLAW - 280
Black v. William Insulation Co. Issue: Is William Insulation Co. liable for Proximate Cause to Black, because of their employees negligence? Rule: Proximate Cause: An act from which an injury results as a natural, direct, uninterrupted consequence and wit
CSU Northridge - BLAW - 280
Boy v. Johnson (pc9 p391) Issue Can Johnson recover his baseball card due to lack of capacity by the boy. Rule Contract 1)Offer 2)Acceptance 3)Consideration Capacity - the ability to incur legal obligations and acquire legal rights. Disaffirmance - the ri
CSU Northridge - BLAW - 280
Bruno and Norma Ahnert v. Getty Granite Company Issue: Is Getty liable for nuisance to the Ahnert's? Is Getty liable for trespass to land to the Ahnert's? Rule: Nuisance - 1)interference with 2) enjoyment of her land. Trespass to land - 1)Unauthorized or
CSU Northridge - BLAW - 280
Belinda Hope Calabro(Daughter) v. Arthur Donald Calabro (Father) Issue Was there a consideration between Calabro and her father? Rule Consideration - is a 1) legal value (act or promise) 2) bargained for (agreed exchanged terms) and 3) given in exchange f
CSU Northridge - BLAW - 280
Cantu v. San Benito Consolidated Independent School District Issue Did San Benito accept Cantu's offer via mail? RuleOfferee - the one receiving Offeror - making the offer. Contract - an exchange of promises.Mailbox rule - where properly addressed and d
CSU Northridge - BLAW - 280
C.B.C. Distribution &amp; Marketing, Inc v. Major League Baseball (p193) Issue: Is CBC liable for invasion of privacy to Major League Baseball? Is CBC liable for commercial appropriation of name or likeness to Major League Baseball? Rule: Commercial appropria
CSU Northridge - BLAW - 280
Cindy Lourcey vs. Charles Scarlett intentional infliction of emotional distress. post-traumatic stress disorder, depression and emotional harm. unable to work and lost earning. Issue: Can the plaintiff (Cindy Lourcey) recover from emotional distress infli
CSU Northridge - BLAW - 280
Circuit City Stores, Inc. v. Paul Mantor Issue Can Circuit City enforce an unconscionable contract against Paul Mantor? Rule Offer - 1)Present intent to offer 2)definiteness of terms 3)communicated to offeror Acceptance - 1)Present intent to accept 2)same
CSU Northridge - BLAW - 280
Currie v. Chevron U.S.A., Inc. Issue: Is Chevron liable for negligence to Currie? Rule: Negligence: 1)existence of a legal duty to the plaintiff 2)the defendant breached the duty 3)the plaintiff was injured 4) the defendants breach of duty caused the inju
CSU Northridge - BLAW - 280
Davenport v. Cotton Hope Plantation Issue: Can Davenport recover for negligence from Cotton Hope Plantation, where Davenport has assumption of risk? Rule: assumption of risk - is the plaintiffs voluntary consent to a known danger. implied - plaintiffs kno
CSU Northridge - BLAW - 280
DeNardo v. Bax Daniel DeNardo and Joy Bax co-workers @ Alaska Newspapers, Inc. (ANI) Defamation lawsuit against Bax. Issue: Is the defendant abusing conditional privilege and liable to the plaintiff for defamation? Rule: Defamation - 1) a false and defama
CSU Northridge - BLAW - 280
Family Movie Video Club v. Home Folks, Inc. Issue Did Family Movie Video Club and Home Folks, Inc have a contract after the destruction of subject matter? Rule Revocation - the right to terminate by revoking an offer. Destruction of subject matter - when
CSU Northridge - BLAW - 280
Finnin v. Bob Lindsay, Inc. Issue Did Finnin accept the offer made by Bob Lindsay? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree Offeree - the one receiving Offeror - making the offer. Contract - an excha
CSU Northridge - BLAW - 280
Fleming v. Benzaquin Benzaquin local radio personality. Fleming police officer. Cited Benz for no license plate, inspection sticker and expired registration. Issue: Is the Benzaquin (defendant ) liable for defamation towards Fleming (plaintiff)? If so is
CSU Northridge - BLAW - 280
Gonzalez v. Garcia Issue Can Gonzalez recover for negligence from Garcia? Rule assumption of risk - is the plaintiffs voluntary consent to a known danger. implied - plaintiffs knowledge and voluntariness inferred from the facts. comparative negligence - c
CSU Northridge - BLAW - 280
Gottlieb v. Tropicana Hotel and Casino Issue Did Gottlieb and Tropicana have a consideration to create a contract? Rule Consideration - is a 1) legal value (act or promise) 2) bargained for (agreed exchanged terms) and 3) given in exchange for an act or p
CSU Northridge - BLAW - 280
Green v. Hickey (pc4 p432) Issue Can Hickey was specific performance on Green with the quasi-contract? Rule Contract - 1)Offer 2)acceptance 3)consideration Statute of Frauds - 1)Sale of Goods for \$500 or more UCC Alternative means of Satisfying Sale of Go
CSU Northridge - BLAW - 280
Green v. Star Chevrolet (PC3 p389) Issue Was Green in capacity to contract with Star Chevrolet? Can Green disaffirm his contract with Star Chevrolet? Rule Contract 1)Offer 2)Acceptance 3)Consideration Capacity - the ability to incur legal obligations and
CSU Northridge - BLAW - 280
Grunden-Martin v. Fairmount Issue Was Fairmount liable for a contract with Grunden-Martin? Rules Contract - 1)offer 2)acceptance of offer 3)consideration to support each party's promise. Between parties who have 1) capacity to contact and must be 2) legal
CSU Northridge - BLAW - 280
Hagan v. Coca-Cola Bottling Co. Issue: Does the impact rule preclude a claim for damages for emotional distress caused by the consumption of a foreign substance in a beverage product where the plaintiff suffers no accompanying physical injuries? Rule: Imp
CSU Northridge - BLAW - 280
Heye v. American Golf Corporation, Inc. (P346) Issue Was there an enforceable consideration reached between Heye and AGC? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree.Acceptance - 1)present intent to ac
CSU Northridge - BLAW - 280
Holt v. Home Depot, U.S.A, Inc. Issue Can Holt recover with promissory estoppel from Home Depot? Rule Offer - 1)Present intent to offer 2) Definiteness of terms and 3)Communicated to offeror Acceptance - 1)Present intent to accept 2)Same terms (mirror ima
CSU Northridge - BLAW - 280
Jason Jones v. Kappa Alpha (KA) Issue Can Jason recover for negligence from Kappa Alpha? Rule Negligence is a duty owed to a plaintiff, that was beached by the defendant that caused injury to the plaintiff and the injury was from the breach of the duty. a
CSU Northridge - BLAW - 280
Jean-Michel Basquiat v . Rosenfeld (PC10 p434) Issue Did the contract between Jean-Michel and Rosenfeld fail due to the Statue of frauds? Rule Contract - 1)Offer 2)acceptance 3)consideration Statute of Frauds - 1)Sale of Goods for \$500 or more UCC Alterna
CSU Northridge - BLAW - 280
Jeff v. Jake Issue Did Jake break the offer made to Jeff? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree Offeree - the one receiving Offeror - making the offer. Contract - an exchange of promises. Acceptan
CSU Northridge - BLAW - 280
John Riley v. Jonathan Harr (PC7) Jonathan - Author. John Riley - tannery owner. Issue: Can John (plaintiff) recover for defamation from Jonathan (defendant)? Rule: Defamation. 1) unprivileged 2)publication 3)false and defamatory 4)statements concerning a
CSU Northridge - BLAW - 280
Jones v. The Baran Company (p423) Issue Did the Baran Company breach its contract with Jones? Did the contract with Jones and Baran fall under Statute of Frauds? Rule Contract - 1)Offer 2)acceptance 3)consideration Statute of Frauds - 1)Sale of Goods for
CSU Northridge - BLAW - 280
Jordan v. Knafel Issue Is Knafel liable for Fraud in the contract with Jordan? Rule Contract-1)Offer 2)Acceptance 3)Consideration Fraud - 1)one of material fact 2) made for the purpose of inducting the other party to act 3) known to be false or no reasona
CSU Northridge - BLAW - 280
Joseph Doescher vs. Dr. Daniel Raess assault against Daniel. (cardiovascular surgeon) verbal altercation. Issue: Is the defendant (Dr. Daniel Raess) liable for assault against plaintiff (Joseph Doescher)? Rule: Assault occurs when there is intentional att
CSU Northridge - BLAW - 280
Lanuzzi v. Phillip Morris Issue Can Lanuzzi recover for negligence from Phillip Morris? Rule Negligence is a legal duty owed from defendant to plaintiff, that was breached, the plaintiff suffered injuries and the breach of duty was the cause of the injury
CSU Northridge - BLAW - 280
Leonard v. Pepsico Issue Does Leonard have a contract with Pepsico, and did Pepsico breach that contract? Rule Contract - 1)offer 2)acceptance of offer 3)consideration to support each party's promise. Between parties who have 1) capacity to contact and mu
CSU Northridge - BLAW - 280
Manning v. Grimsley Issue: Is the defendant (Grimsley) liable for battery towards the plaintiff (Manning), by his action of throwing and hitting Manning with a baseball? Rule: Battery - An act intending to cause a harmful or offensive contact with the per
CSU Northridge - BLAW - 280
Martin Wishnatsky v. General David Huey Issue: Should summary judgment be given to Huey, who closed the door in Wishnatsky causing the plaintiff no physical injury? Rule: Summary judgment to reach a judgment in a civil case before a trial. Summary judgmen
CSU Northridge - BLAW - 280
Martinez v. Democrat-Herald Martinez Jr high student. Democrat-Herald newspaper, published story on drug use among youth. Issue: Is the defendant liable for invasion of privacy, by placing the plaintiff in false light and using the plaintiffs likeness for
CSU Northridge - BLAW - 280
Mathias v. Accor Economy Lodging, Inc. Issue: Is the defendant, Accor Economy Lodging guilty of &quot;willful and wanton conduct&quot; and thus liable for punitive as well as compensatory damages? Rule: Respondeat superior principle states that employers are liable
CSU Northridge - BLAW - 280
McGurn v. Bell Microproducts, Inc. Issue Did Bell Microproducts silence result in acceptance of McGurn's contract alteration? RuleOfferee - the one receiving Offeror - making the offer. Contract - an exchange of promises. Acceptance - 1)present intent to
CSU Northridge - BLAW - 280
Odorizzi v. Superintendent (PC4 p376) Issue Can Odorizzi rescind his contract with the Superintendent due to undue influence? Can Odorizzi rescind his contract with the Superintendent due to duress? Rule Contract - 1)Offer 2)Acceptance 3)Consideration Und
CSU Northridge - BLAW - 280
Okosa v. Hall Issue Under the Mailbox rule did Okosa accept the offer from Hall? RuleOfferee - the one receiving Offeror - making the offer. Contract - an exchange of promises.Mailbox rule - where properly addressed and dispatched acceptance can become
CSU Northridge - BLAW - 280
Patterson v. Goldstein (PC1 p409) Issue Can Patterson enforce a contract with Goldstein that was illegal? Rule Offer - 1)Present intent to offer 2)definiteness of terms 3)communicated to offeror Acceptance - 1)Present intent to accept 2)same terms (mirror
CSU Northridge - BLAW - 280
Pernal v. St. Nicholas Greek Orthodox Church Issue Did St. Nicholas Greek Orthodox Church accept the offer from Pernal? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree Offeree - the one receiving Offeror -
CSU Northridge - BLAW - 280
Raleigh v. Performance Plumbing and Heating, Inc. Issue: Is Performance Plumbing and Heating liable for negligence to Raleigh? Rule: Prima facie case - first appearance or first sight case Negligence: 1)existence of a legal duty to the plaintiff 2)the def
CSU Northridge - BLAW - 280
Gaile Nixon (R.M.V mother) v. Chalmette's owner and Property Manager Issue: Can Gaile Nixon recover for negligence by Chalmette's owner and Property Manager? Rules: Proximate Cause: An act from which an injury results as a natural, direct, uninterrupted c
CSU Northridge - BLAW - 280
Rodi v. Dean of Law School (PC3 p375-376) Issue Is the Dean liable for Fraud in the contract with Rodi? Rule Contract - 1)Offer 2)Acceptance 3)Consideration Fraud 1) Untrue assertion of fact (or equivalent) 2) Assertion made with knowledge of falsity (sci
CSU Northridge - BLAW - 280
Ruth and Bryan Davis v. Corinne(Bryan's mother) (PC7 p358) Issue Was there a valid consideration between Corinne to Ruth &amp; Bryan Davis? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree.Acceptance - 1)presen
CSU Northridge - BLAW - 280
William Skebba v. Jeffrey Kasch (p354) Issue Does promissory estoppel fulfill requirements of consideration between Skebba and Kasch? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree.Acceptance - 1)present
CSU Northridge - BLAW - 280
Smith v. United States Gypsum Company Issue Can Smith recover for negligence from United States Gypsum Company? Can Smith recover for recklessness from United States Gypsum Company? Rule Negligence is a legal duty owed from defendant to plaintiff, that wa
CSU Northridge - BLAW - 280
Standard Bent Glass Corporation v. Glassrobots Oy Issue Did Glassrobots Accept the offer made by Standard Bent Glass Corporation? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree Offeree - the one receiving
CSU Northridge - BLAW - 280
Terry Williams v. Cingular Wireless Issue: Is Cingular Wireless liable for negligence to Terry Williams? Rule: Proximate Cause: An act from which an injury results as a natural, direct, uninterrupted consequence and without which the injury would not have
CSU Northridge - BLAW - 280
Viola T. Turner v. Alfa Life Insurance (PC2 P375) Issue Can Alfa Life Insurance rescind the contract with Turner due to misrepresentation? Rule Contract - 1)Offer 2)Acceptance and 3)Consideration Rescind - power to cancel the contract. Misrepresentation -
CSU Northridge - BLAW - 280
USA v. Republic of France and French Line Issue Can USA recover for negligence from Republic of France and French Line? RuleNegligence is a duty owed to a plaintiff, that was beached by the defendant that caused injury to the plaintiff and the injury was
CSU Northridge - BLAW - 280
Wilson v. Citibank Issue Did Wilson accept the new terms set by Citibank? RuleOfferee - the one receiving Offeror - making the offer. Contract - an exchange of promises. Acceptance - 1)present intent to accept 2) same terms (mirror image rule) and 3) com
CSU Northridge - BLAW - 280
Zhang v. Sorichetti's Issue Was the termination of old contract valid and new consideration enforceable between Zhang and Sorichetti? Rule Offer - 1)Present intent to contract 2) definiteness of terms and 3)communicated to offeree.Acceptance - 1)present
Harvard - GEN ED - soc-world
JM FINAL study guideMost recent readingsPage 276Emperor keyEducation importantEmpire- 293 bottom- subsidiary of Western developmentsBottom of Page 301- decided to prepare for war with China and Korea for thedomestic ideology of the Modern state rat