Study Guide ACCTG 211
Final
Chapters 23 24, 25, 26, 27
Chapter 23
1.
responsibility accounting reports differ at different levels
2.
identify type of responsibility center
3.
operating expenses traceable
4.
calculate income from operations before service department charges
5.
bonus paid to whom
6.
calculate gross profit
7.
calculate income from operations
8.
calculate net income
9.
calculate ROI
10. calculate profit margin
11. calculate residual income
12. identify type of decentralized unit
13. identify type of decentralized unit
14. profit margin is ratio of
15. investment turnover is
16. calculate ROI
Chapter 24
17. calculate income change from discontinuance
18. calculate differential cost – buy or make
19. calculate differential cost of continued processing
20. calculate differential revenue of continued processing
21. calculate sunk cost
22. calculate opportunity cost
23. calculate differential revenue – special order
24. calculate gain or loss – special order
25. calculate special order effect on net income
26. bottleneck profitability
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 Fall '99
 Johnston
 Accounting, Revenue, Net Present Value, PAYBACK PERIOD, Generally Accepted Accounting Principles, calculate income change

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