AFM102February22011

AFM102February22011 - Introduction to Management Accounting...

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Click to edit Master subtitle style 5/11/11 © Anthony Atkinson Introduction to Management Accounting February 2, 2011 Service Department Cost Allocation 11
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5/11/11 © Anthony Atkinson Exam Location Instructions To find your exam seating assignments, go to: http://accounting.uwaterloo.ca/Exam_ and click on "tell me my seating assignments". You will need to enter your UW DIR user id and password. 22
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5/11/11 © Anthony Atkinson Completing the Scantron Card 33
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5/11/11 © Anthony Atkinson 44
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5/11/11 © Anthony Atkinson Examination Tutorial Frank Nafekh will be holding a review session from 8:30am-10:20am on Friday, February 4th in HH 1102. The session will be for general review of the chapters covered, as well as an opportunity for you to ask questions on the principles involved. If you have any difficulties with 55
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5/11/11 © Anthony Atkinson Key Topics in Today’s Class Service Department Cost Allocation Two stage cost allocations Direct Method only (Appendix 3-1 pages 106-114 only) 66
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5/11/11 © Anthony Atkinson Operating Expense Traditional cost accounting systems assign operating expenses to products with a two-stage procedure: 1. Costs are assigned to production departments 2. Production department costs are assigned to the products Departmental structure influences the first-stage allocation process 77
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5/11/11 © Anthony Atkinson Effect Of Departmental Departments that have direct responsibility for converting raw materials into finished products are called production departments
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AFM102February22011 - Introduction to Management Accounting...

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