Study_Guide_Acctg_211_Spring_06_Final_ch - Study Guide...

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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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