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chp 8

Course: BUAD 2050, Fall 2010
School: Toledo
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8 Performance Chapter Evaluation Chapter Outline Variance Analysis System Standards Setting standards Budgets as standards - Static vs. Flexible Variances Determining Variances for Performance Evaluation Effectiveness Activity (Sales) Volume Variance Efficiency Flexible Budget Variance Manufacturing Cost Variance Analysis Material Variances: Price & Usage Labor Variances: Price & Usage Variance Analysis System Standard performance level Comparison between standard and actual performance level Actual performance level Variance Setting Standards A standard represents the amount a price, cost, or quantity should be, based on certain anticipated circumstances. Accountants, engineers, purchasing agents, and production managers combine efforts to set standards that encourage efficient future production. Setting Standards Should we use ideal standards that represents what costs should be under the best circumstances? I recommend using practical standards that an average worker performing diligently would be able to achieve. Be cautious not to end up with lax standards Engineer Managerial Accountant Check Yourself Which range of difficulty should normally be used to develop standards? A) B) C) Ideal standards Lax standards Practical standards Check Yourself Which range of difficulty should normally be used to develop standards? A) Ideal standards B) Lax standards C) Practical standards Budgets as Standards Static Vs. Flexible Budgets Master budget, sometimes called a static budget, is based solely on one level of activity, the planned volume of activity. Flexible budgets differ from static budgets in that they show expected revenues and costs at a variety of volume levels. Budgets as Standards Static Vs. Flexible Budgets Static budget is really just another name for master budget. A master budget is prepared for only one level of a given type of activity. All actual results are compared with the original budgeted amounts, even if sales volume is less than originally planned. A flexible budget (variable budget) is a budget that adjusts for changes in sales volume and other cost-driver activities. The flexible budget is based on the same assumptions of revenue and cost behavior (within the relevant range) as is the master budget. The flexible budget incorporates effects on each cost and revenue caused by changes in activity. Flexible Budgets With very little effort, the accountant can provide management with a flexible budget for both budgeted and actual levels of activity. The flexible budget is a critical tool in effective performance evaluation. Flexible Budgets Melrose Manufacturing, a producer of small high-quality trophies, plans to make and sell 18,000 trophies during 2010. Melrose uses a standard cost system. Below are budgeted data: Let's Prepare the Static Contribution Income Statement Flexible Budgets From the standard cost information, Melrose prepares the following static budget 0000000000000000000000000000 0000000000000000000000000000 18,000 Budgeted Units Unit 0000000000000000000000000000 Selling Price $80 = $1,440,000 0000000000000000000000000000 18,000 Budgeted Units Unit 0000000000000000000000000000 Variable Cost 0000000000000000000000000000 0000000000000000000000000000 Budgeted Fixed Cost 0000000000000000000000000000 0000000000000000000000000000 Let's Prepare the Flexible Contribution Income Statement Flexible Budgets From the standard cost information, Melrose prepares the following static and flexible budgets. 16,000 Units Unit Selling Price 00000000000000000000000 $80 = $1,280,000 00000000000000000000000 16,000 Units Unit Variable Cost 00000000000000000000000 00000000000000000000000 00000000000000000000000 00000000000000000000000 Budgeted Fixed Cost 00000000000000000000000 0000000000000000000000 Flexible Budgets Flexible Budgeting at different levels of activities, using budgeted prices & costs per unit From the standard cost information, Melrose prepares the following static and flexible budgets. Static Budget Fixed Cost = Flexible Budget Fixed Cost Both are budget (total fixed cost does not change with activity) Check Yourself National Cookware's cost accountant prepared the following static budget based on expected activity of 2,000 units for the October 2010 accounting period: Sales Revenue $64,000 Variable Costs 34,000 Contribution Margin $30,000 Fixed Costs 18,000 Net Income $12,000 If National Cookware actually produced and sold 2,300 units and actual total fixed costs were $24,000, the flexible budget would show total fixed cost of: a. $12,000 b. $18,000 c. $20,700 d. $24,000 Check Yourself National Cookware's cost accountant prepared the following static budget based on expected activity of 2,000 units for the October 2010 accounting period: Sales Revenue $64,000 Variable Costs 34,000 Contribution Margin $30,000 Fixed Costs 18,000 Net Income $12,000 If National Cookware actually produced and sold 2,300 units and actual total fixed costs were $24,000, the flexible budget would show total fixed cost of: a. $12,000 Flexible Budget Fixed Cost = Static Budget Fixed Cost b. $18,000 Both are budget (total fixed cost does not change with activity) c. $20,700 d. $24,000 Check Yourself National Cookware's cost accountant prepared the following static budget based on expected activity of 2,000 units for the October 2010 accounting period: Sales Revenue $64,000 Variable Costs 34,000 Contribution Margin $30,000 Fixed Costs 18,000 Net Income $12,000 If National Cookware actually produced and sold 2,300 units and actual total variable costs were $24,000, the flexible budget would show total variable cost of: a. $18,000 b. $24,000 c. $34,000 d. $39,100 Check Yourself National Cookware's cost accountant prepared the following static budget based on expected activity of 2,000 units for the October 2010 accounting period: Sales Revenue $64,000 Flexible Budget Variable Cost = Actual Units x Budgeted Variable Costs 34,000 (Standard) Unit Variable Cost Contribution Margin $30,000 Fixed Costs 18,000 Net Income $12,000 If National Cookware actually produced and sold 2,300 units and actual total variable costs were $24,000, the flexible budget would show total variable cost of: a. $18,000 Standard Unit Variable Cost = $34,000 / 2,000 units = $17 per unit. b. $24,000 c. $34,000 Flexible Budget Variable Cost = $17 per unit x 2,300 units = $39,100 d. $39,100 Check Yourself National Cookware's cost accountant prepared the following static budget based on expected activity of 2,000 units for the October 2010 accounting period: Sales Revenue $64,000 Variable Costs 34,000 Contribution Margin $30,000 Fixed Costs 18,000 Net Income $12,000 If National Cookware's sales manager were to prepare a flexible budget for expected activity of 2,300 units, budgeted net income on this flexible budget would be: a. $12,000 b. $21,600 c. $16,500 d. $13,800 Check Yourself National Cookware's cost accountant prepared the following static budget based on expected activity of 2,000 units for the October 2010 accounting period: Budgeted Units = 2000 Standard Per Unit 2,300 Units Sales Revenue $64,000 32 73,600 Variable Costs 34,000 17 39,100 Contribution Margin $30,000 15 34,500 Fixed Costs 18,000 18,000 Net Income $ 12,000 16,500 If National Cookware's sales manager were to prepare a flexible budget for expected activity of 2,300 units, budgeted net income on this flexible budget would be: a. $12,000 Need to Prepare Flexible Budget: b. $21,600 Actual Units x Budgeted (Standard) Unit Selling Price and Costs c. $16,500 d. $13,800 Determining Variances for Performance Evaluation The differences between standard and actual amounts are called variances. A variance may be favorable or unfavorable. To determine whether a variance is favorable or unfavorable, use logic rather than memorizing a formula. Determining Variances for Performance Evaluation Comparing the flexible budget to actual results accomplishes an important performance evaluation purpose. There are basically two reasons why actual results might differ from the master budget. 1 Sales and other cost-driver activities were not the same as originally forecasted. 2 Revenue or variable costs per unit of activity and fixed costs per period were not as expected. The intent of using the flexible budget for performance evaluation is to isolate unexpected effects on actual results that can be corrected if adverse or enhanced if beneficial. Determining Variances for Performance Evaluation Performance may be effective, efficient, both, or neither Effectiveness is the degree to which a goal, objective, or target is met Efficiency is the degree to which inputs are used in relation to a given level of outputs. Managers use comparisons among actual results, master budgets, and flexible budgets to evaluate organizational performance Determining Variances for Performance Evaluation Static Budget Standard Prices and Costs X Expected (Standard) Units Flexible Budget Standard Prices and Costs X Actual Units Actual Result Actual Prices and Costs X Actual Units Activity (Sales) Volume Variance Flexible Budget Variance Determining Variances for Performance Evaluation Master Budget Effectiveness Flexible Budget Sales-Activity Variances Flexible Budget Actual Results Efficiency Flexible Budget Variances Determining Variances for Performance Evaluation The company planned to sell 18,000 units and actually sold 19,000 units. Here is a comparison of the standard cost and actual prices and cost per unit for the current period. Sales price Variable material cost Variable labor cost Variable overhead cost Variable GS&A cost Standard $ 80.00 12.00 16.80 5.60 15.00 Actual $ 78.00 11.78 17.25 5.75 14.90 Activity (Sales) Volume Variances The difference between the static budget sales amount and the flexible budget sales amount is a measure of the sales volume variance Effectiveness. 00000000000000000000000000000000000 Effectiveness Volume Variance 00000000000000000000000000000000000 00000000000000000000000000000000000 Static Budget vs. Flexible Budget 00000000000000000000000000000000000 Both are Standard Selling Price and 00000000000000000000000000000000000 Costs -Difference in Volume 00000000000000000000000000000000000 00000000000000000000000000000000000 0000000 Activity (Sales) Volume Variances The difference between the static budget sales amount and the flexible budget sales amount is a measure of the sales volume variance Effectiveness. 0000000000000000000000000000 Standard 0000000000000000000000000000 Sales price $ 80.00 0000000000000000000000000000 0000000000000000000000000000 Variable material cost 12.00 0000000000000000000000000000 Variable labor cost 16.80 0000000000000000000000000000 Variable overhead cost 5.60 0000000000000000000000000000 0000000000000000000000000000 Variable GS&A cost 15.00 0000000000000000000000000000 Activity (Sales) Volume Variances The difference between the static budget sales amount and the flexible budget sales amount is a measure of the sales volume variance Effectiveness. 00000000000000 Standard 00000000000000 Sales price $ 0000000000000080.00 0000000000000012.00 Variable material cost 00000000000000 Variable labor cost 16.80 00000000000000 Variable overhead cost 00000000000000 5.60 0000000000000015.00 Variable GS&A cost 00000000000000 0000000000000 Activity (Sales) Volume Variances The difference between the static budget sales amount and the flexible budget sales amount is a measure of the sales volume variance Effectiveness. Flexible Budget Variances For effective performance evaluation, management must compare the actual results achieved to the flexible budget based on the actual volume activity of (measure of efficiency). 0000000000000000000000000 Efficiency Flexible Budget 0000000000000000000000000 Variance 0000000000000000000000000 Actual vs. Flexible Budget 0000000000000000000000000 0000000000000 Both same volume (Actual) Difference in Selling Price 0000000000000000000000000 and Costs 0 Flexible Budget Variances For effective performance evaluation, management must compare the actual results achieved to the flexible budget based on the actual volume of activity (measure of efficiency). Standard 0000000000000000000000000 Sales price $ 80.00 0000000000000000000000000 Variable material cost 12.00 0000000000000000000000000 0000000000000000000000000 Variable labor cost 16.80 0000000000000 Variable overhead cost 5.60 0000000000000000000000000 Variable GS&A cost 15.00 0 Flexible Budget Variances For effective performance evaluation, management must compare the actual results achieved to the flexible budget based on the actual volume of activity (measure of efficiency). 00000000000000000 Actual 00000000000000000 Sales price $ 78.00 00000000000000000 00000000000000000 Variable material cost 11.78 00000000000000000 Variable labor cost 17.25 00000000000000000 Variable overhead cost 5.75 00000000000000000 00000000000000000 Variable GS&A cost 14.90 000 $78 19,000 = $1,482,000 Flexible Budget Variances For effective performance evaluation, management must compare the actual results achieved to the flexible budget based on the actual volume of activity (measure of efficiency). Check Yourself National Cookware's cost accountant prepared the following static budget based on expected activity of 2,000 units for the October 2009 accounting period: Sales Revenue $64,000 Variable Costs 34,000 Contribution Margin $30,000 Fixed Costs 18,000 Net Income $12,000 If National Cookware actually produced and sold 2,300 units for $30 each the sales revenue activity/volume variance would be: a. $9,600 U b. $9,600 F c. $5,000 U d. $5,000 F Master Budget Revenue = $64,000 Standard Price = $64,000 / 2,000 units = $32 Flexible Budget accountant prepared the following National Cookware's cost Revenue = $32 x 2,300 units=$73,600 static budget based on expected activity of 2,000 units forF Volume Variance = $64,000 $73,600 = $9,600 the October 2008 accounting period: Sales Revenue $64,000 Variable Costs 34,000 Contribution Margin $30,000 Fixed Costs 18,000 Net Income $12,000 If National Cookware actually produced and sold 2,300 units for $30 each the sales revenue activity/volume variance would be: a. $9,600 U b. $9,600 F c. $5,000 U d. $5,000 F Check Yourself Check Yourself Draper Transportation Company reported the following master budget and actual results for the month of September 2009. Master Budget Actual Hours of Trucking Activity 14,000 15,800 Revenue $840,000 $981,600 Fixed Costs $214,000 $217,600 Variable Costs $392,000 $604,800 What is Draper's Flexible Budget Variance for Revenue for the month of September 2009? a. $33,600 U b. $33,600 F c. $108,000 F d. $141,000 F Check Yourself Draper Transportation Company reported the following master budget and actual results for the month of September 2009. Master Budget Actual Hours of Trucking Activity 14,000 15,800 Revenue $840,000 $981,600 Fixed Costs $214,000 $217,600 Variable Costs $392,000 $604,800 What is Draper's Flexible Budget Variance for Revenue for the month of September 2007?= $840,000/14,000 hrs = $60/hr Standard SP Flexible Budget Revenue = $60 x 15,800 hrs = a. $33,600 U $948,000 b. $33,600 F c. $1,800 F FB Variance for Revenue= $948,000 $981,600 = d. $141,600 F $33,600 F Check Yourself Draper Transportation Company reported the following master budget and actual results for the month of September 2009. Master Budget Actual Hours of Trucking Activity 14,000 15,800 Revenue $840,000 $981,600 Fixed Costs $214,000 $217,600 Variable Costs $392,000 $604,800 What is Draper's Flexible Budget Variance for Fixed Costs for the month of September 2009? a. $23,914 F b. $0 c. $3,600 U d. $27,514 U Check Yourself Draper Transportation Company reported the following master budget and actual results for the month of September 2009. Master Budget Actual Hours of Trucking Activity 14,000 15,800 Revenue $840,000 $981,600 Fixed Costs $214,000 $217,600 Variable Costs $392,000 $604,800 What is Draper's Flexible Budget Variance for Fixed Costs for the month of September 2009? a. $23,914 F Flexible Budget Fixed Cost = $214,000 b. $0 FB Variance = $214,000 $217,600 = $3,600 U c. $3,600 U d. $27,514 U Cost Variance Analysis Standard Cost Variances Price Variance Quantity Variance The difference between the actual price and the standard price The difference between the actual quantity and the standard quantity (allowed) A General Model for Variance Analysis Actual Cost Column Variance Dividing Column Standard Cost Column Actual Quantity Actual Price Actual Quantity Standard Price Standard Quantity Standard Price Price Variance Quantity Variance A General Model for Variance Analysis Actual Cost Column Variance Dividing Column Standard Cost Column Actual Quantity Actual Price Actual Quantity Standard Price Standard Quantity Standard Price Price Variance AQ(AP SP) Materials price- variance AQ Labor rateQuantity = Actual variance Variable Price AP = Actual overhead spending variance Quantity Variance SP(AQ SQ Allowed Materials quantity variance ) Labor = Standard Price SP efficiency variance Variable overhead SQ = Standard Quantity efficiency variance (allowed) Manufacturing Cost Variances We will use the following information provided by Melrose Manufacturing in 2009 to calculate manufacturing variances. Variable Materials Cost Per Unit of Product Variable Labor Cost Per Unit of Product Variable Overhead Cost Per Unit of Product Total Per Unit Variable Manufacturing Cost (a) Total Units Produced (c) Total Variable Manufacturing Cost (a b) Fixed Manufacturing Cost Total Manufacturing Cost Standard $ 12.00 16.80 5.60 $ 34.40 19,000 653,600 201,600 $ 855,200 Actual $ 11.78 17.25 5.75 $ 34.78 19,000 660,820 210,000 $ 870,820 Actual Production Volume Pounds of Materials Per Unit of Product Total Quantity of Materials Standard 19,000 6.0 114,000 Actual 19,000 6.2 117,800 Materials Variances Actual Cost Column Actual Quantity Used Actual Price Per Pound Variance Dividing Column Actual Quantity Used Standard Price Per Pound Standard Cost Column Standard Quantity Allowed Standard Price Per Pound Materials Price Variance Materials Usage Variance Total Variance Total Actual Cost Column Standard Variable Materials Cost Per Unit of Product $ 12.00 Variable Labor Cost Per Unit of Product 16.80 Variable Overhead Cost Per Unit of Product 5.60 Total Per Unit Variable Manufacturing Cost (a) $ 34.40 Total Units Produced (c) 19,000 Standard Total Variable Manufacturing Cost (a b) 653,600 Fixed Manufacturing Cost 201,600 Actual Production Volume 19,000 Total Manufacturing Cost $ 855,200 Pounds of Materials Per Unit of Product 6.0 Materials Variances Quantity of Materials Variance Dividing Column 114,000 Standard Cost Column Actual 11.78 17.25 5.75 $ 34.78 19,000 Actual 660,820 210,000 19,000 $ 870,820 6.2 $ 117,800 Actual Quantity Used Actual Price Per Pound 117,800 Actual Quantity 117,800 Used Standard Quantity 114,000 $1.90 $223,820 $2.00 Standard Price $235,600 Per Pound $2.00 Standard Price $228,000 Per Pound Materials Price Variance $11,780 Favorable Materials Usage Variance $7,600 Unfavorable $11.78 / 6.2 $12 / 6 Total Variance $4,180 Favorable Materials Variances Price Variance = Actual Standard Price Price Actual Quantity Usage Variance = Actual Standard Quantity Quantity Allowed Standard Price Materials Variances Price Variance = Actual Standard Price Price Actual Quantity = ($1.90 $2.00) = $11,780 Favorable Usage Variance = 117,800 Actual Quantity Standard Quantity Allowed $2.00 Standard Price = (117,800 114,000) = $7,600 Unfavorable Responsibility for Materials Variances I am not responsible for this unfavorable material quantity variance. You purchased inferior material, so my people had to use more of it. Your poor scheduling sometimes requires me to "rush order" material at a higher price, causing unfavorable price variances. Production Manager Purchasing Manager Labor Variances Melrose has provided the following information about labor cost and usage during the period. Price Per Hour Hours of Labor Per Unit of Product Cost Per Unit of Product Actual $ 11.50 1.5 $ 17.25 Standard $ 12.00 1.4 $ 16.80 Actual Production Volume Hours of Labor Per Unit of Product Total Hours of Labor Actual 19,000 1.5 28,500 Standard 19,000 1.4 26,600 Labor Variances Actual Cost Column Actual Hours Used Actual Price Per Hour Variance Dividing Column Actual Hours Used Standard Price Per Hour Standard Cost Column Standard Hours Allowed for Production Standard Price Per Hour Labor Price Variance Labor Usage Variance Total Variance Labor Variances Actual Cost Column Actual Hours Used Actual Price Per Hour Price Per Hour Hours of Labor Per Unit of Product Cost Per Unit of Product Actual Production Volume Hours of Labor Per Unit of Product Variance Dividing Total Hours of Labor Column Actual Standard $ 11.50 $ 12.00 1.5 1.4 $ 17.25 $ 16.80 Actual Standard 19,000 19,000 1.5 1.4 Standard Cost 28,500 26,600 Column Standard Hours 26,600 28,500 Actual Hours Used 28,500 $11.50 $327,750 $12.00 Standard Price $342,000 Per Hour $12.00 Standard Price $319,200 Per Hour Labor Price Variance $14,250 Favorable Labor Usage Variance $22,800 Unfavorable Total Variance $8,550 Unfavorable Labor Variances Price Variance = Actual Standard Price Price Actual Hours Usage Variance = Actual Hours Standard Hours Allowed Standard Price Labor Variances Price Variance = Actual Production Volume Hours of Labor Per Unit of Product Total Hours of Labor Price Per Hour Hours of Labor Per Unit of Product Cost Per Unit of Product Actual $ 11.50 1.5 $ 17.25 Actual 19,000 1.5 28,500 Standard $ 12.00 1.4 $ 16.80 Standard 19,000 1.4 26,600 Actual Standard Price Price Actual Hours = ($11.50 $12.00) = $14,250 Favorable Usage Variance = = 28,500 Actual Standard Hours Hours (28,500 26,600) Standard Price $12.00 = $22,800 Unfavorable Responsibility for Labor Variances Production managers are usually held accountable for labor variances because they can influence the: Mix of skill levels assigned to work tasks. Level of employee motivation. Quality of production supervision. Quality of training provided to employees. Production Manager Responsibility for Labor Variances I am not responsible for the unfavorable labor efficiency variance! You purchased cheap material, so it took more time to process. I think it took more time to process the materials because the Maintenance Department has poorly maintained your equipment. Production Manager Purchasing Manager Management by Exception Standard costs help managers plan and establish benchmarks against which actual performance can be judged. Management by exception focuses on material differences between actual and expected results. Managers focus on quantities and costs that exceed standards, a practice known as management by exception. Management by Exception Management by exception tells us to consider: 1. The materiality of a variance, 2. How frequently it occurs, 3. The capacity to control the variance, and 4. The characteristics of the items behind the variance. Management by Exception Amount Standard Direct Material Direct Labor Type of Product Cost Conclusion Variances and performance evaluation When to investigate? Whose responsible?

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RogersPhenomenologicalTheory1.BasicViewsandAssumptionsaboutPeoplePhenomenologicalapproachFocusesonthephenomenaintheperson'smindmeaningofexperience;howpeopleviewandexperiencethemselvesandtheworldaroundthemCarlRogers(19021987)Assumptionaboutb

personality+ch8

Southwestern - CHEM - 101

SYLLABUS+SPRING+2012

Southwestern - CHEM - 101

DEVELOPMENT IN INFANCYPsychology 141, SPRING 2012Instructional StaffProfessor Joseph J. CamposOffice: 3111 Tolman HallTelephone: 3-9975Office Hours: TH 3:30-5:00 PMEMAIL: babiesrock@berkeley.eduPlease do not use other email addresses for communica

N05-Freud-Ego-Structure_Measurement-15

Southwestern - CHEM - 101

N07-Freud-Defense-Mechanisms%2BEvaluation-2

Southwestern - CHEM - 101

Psychoanalysis:DefenseMechanismsCopingwithAnxietyWheredoesanxietycomefrom?CONFLICTbetweentheId,ego,andsuperegoIdsdesireforunacceptablewishesorimpulses,Superegosoverbearingrestrictions,andtheEgosinabilitytobalancebetweenpleasureandreality.Id:"Iwa

01-F10-Intro-new-6

Southwestern - CHEM - 101

Psychology 150:PersonalitySpring 2012Professor Oliver P. JohnUniversity of California, BerkeleyWe have lots of personality!Team Personality Prof. Oliver P. John, 3323 Tolman, 6422178 Office hrs: Mondays 11:30 12:30, or talkto me right after class

magtrieve oxidation lab-1

Southwestern - CHEM - 101

Carlos CaceresThe Magtrieve Oxidation09/11/0909/18/09Purpose: To oxidize a primary alcohol (4- chlorobenzyl alcohol) into analdehyde (4- chlorobenzaldehyde).Data and Observations:4-chlorobenzyl alcohol: white, chunky powder. MP:70-72C..143g used.

Chemistry 3B Lecture 5

Southwestern - CHEM - 101

Chemistry 3B Lecture 5 Thursday February 5th, 2009This is just a trend. The cyclic dienes are much morereactive than a typical acyclic diene because the acyclicdiene must be in an S-cis conformation. Thecyclopentadiene is always in an S-cis conformati

Chemistry 3B Lecture 4

Southwestern - CHEM - 101

Chemistry3BLecture4Tuesday02032009Hereareacouplemorereactionswithregardstoadditiontodiene.Theseareallelectrophilicadditionsandtheonlydifferencebetweenthatandnormalelectrophilicadditionisthatyouwanttoaddyourelectrophilesuchthatyougenerateanallylic,orr

2012-Spring-Class-Application-1

Southwestern - CHEM - 101

Please Submit Applications to 570 University Hall on February 1st, 2012 by 4:30pmThe Suitcase ClinicHealth and Medical Sciences 98/198Spring 2012 ApplicationA Service Learning Course Thursdays 5pm-7pm, 182 DwinelleWebsite: www.suitcaseclinic.orgEmai

Jolene+Ignowski+from+Bayer

Southwestern - CHEM - 101

Recombinant Protein ManufacturingProcess Development and SupportJolene Ignowski, Ph.D.Bayer HealthCare800 Dwight Way, BerkeleyMy Background199419992005B.S.Chemical Eng.Univ. of Wyoming2 internshipsat Intel Corp.2010Bayer HealthCarePh.D.Ch

AP Bio Multiple Choice Ecology-1

Southwestern - CHEM - 101

AP Biology Summer AssignmentEcologyStudents may use the text, internet, study guide, and any student taking the classnext year to help in answering the questions. Please send the answers numbered 150 on a word document saved in rich text form to lambdi

AN2_Midterm2Reviewsheet-4

Southwestern - CHEM - 101

Midterm 2 Review Sheet Anthro 2AC Fall 2010Agency in archaeologyArbitrary/Natural LevelsAssemblages/sub-assemblagesBioturbationBureau of American Ethnography (BAE)Folsom/Clovis Points (Fluted points)Contour lines/Topographic mapsCritical theoryCu

Anth2AC_Fall_2010_Research+Paper+Writing+Guide-14

Southwestern - CHEM - 101

RESEARCH PAPER WRITING GUIDEANTHRO 2AC, FALL 2010Part I: Finding a topic for your paperA good place for you to start your research will be the OskiCat search engine onthe library website. For example, try searching California archaeologyexcavations i

Chem+3A+-+Exam+_3+Problems-1.pdf

Southwestern - CHEM - 101

%PDF-1.3%5 0 obj</Length 6 0 R/Filter /FlateDecode>streamx\[eGq#[N 76#9$k(R@fDbh#KKwcfw_X#x/#_~W/<#wkG#x+bl#;w\%KH#<#cfw_#/Q]lKwPk#XK#zO#tCp#FHxpG#//?#sH#>4uk ~w4#G#Y#=cMQ'_p#4QbG:#7#6hbJF#-%Rx>#:.w" #lg#=\z.xK#WGe6LOXhOg#q/!y|`NC>Gv.!]y2Us~Fb#

Ch38_Lecture-Spr08-1

Southwestern - CHEM - 101

38Reproduction inFloweringPlants38 Reproduction in Flowering Plants 38.1 How Do Angiosperms ReproduceSexually? 38.2 What Determines the Transition fromthe Vegetative to the Flowering State? 38.3 How Do Angiosperms ReproduceAsexually?38.1 How Do

chap31-1.ppt

Southwestern - CHEM - 101

Chapter 31FungiPowerPoint Lectures forBiology, Seventh EditionNeil Campbell and Jane ReeceLectures by Chris RomeroCopyright 2005 Pearson Education, Inc. publishing as Benjamin Cummings Overview: Mighty Mushrooms Fungi Are diverse and widespread

18-DeadlockTEST HOME 3