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    LoriJohnson, WilliamViolet, kroger, RichardJeffries, LeonardSliwoski, KimMollberg, MaryStone, ThomasO'Halloran, Staff, JillWhite, JamesHansen, PeggyDell, Baker
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Accounting Documents

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Accounting Flashcards

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  • 68 terms

    Term:

    Accumulated depreciation

    Definition:

    the sum of all depreciation charged to past periods

    • Vocabulary: Chapters 4, 5, and 6
    • 68 terms
    • Vocabulary for Vocabulary: Chapters 4, 5, and 6. Find, create, and access flashcards with Course Hero.
  • 23 terms

    Term:

    Distinguish between an opportunity cost and an outlay cost

    Definition:

    An opportunity cost does not entail a disbursement of cash at any future time, whereas an outlay cost does entail an additional disbursement sooner or later.

    • Ch. 6 Relevant Information for Decision Making With a Focus on Operational Decisions
    • 23 terms
    • Vocabulary for Ch. 6 Relevant Information for Decision Making With a Focus on Operational Decisions. Find, create, and access flashcards with Course Hero.
  • 23 terms

    Term:

    Define a cost management system

    Definition:

    a collection of tools and techniques that identifies how management’s decisions affect costs

    • Ch. 4 Cost MGMT Systems and ABC
    • 23 terms
    • Vocabulary for Ch. 4 Cost MGMT Systems and ABC. Find, create, and access flashcards with Course Hero.
  • 21 terms

    Term:

    Describe the accountant's role in decision making.

    Definition:

    primarily that of a technical expert on relevant information analysis, especially relevant costs. The accountant is usually an information provider, not the decision maker, although the accountant may be part of a management team charged with making decisions

    • Ch. 5 Relevant Information for Decision Making with a Focus on Pricing Decisions
    • 21 terms
    • Vocabulary for Ch. 5 Relevant Information for Decision Making with a Focus on Pricing Decisions. Find, create, and access flashcards with Course Hero.

Accounting Courses with Advice

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