Introduction to Agreement:
o Contracts are agreements between parties
o An agreement is created when one party accepts an offer from another party
- Assent can be oral or written or implied by the conduct of parties
o Without mutual assent the
Things to know:
Difference between UCC and Common Law in regards to transactions and contracts
Common Law of Contracts: Services, Real
Estate, Insurance, Intangible things
UCC: Sale of goods (tangible things that are
movable at their time
Arredando, Patricia. "Latino/Hispanic communities and Mental Health." Mental Health America.
Arizona State University, 01 Feb. 1970. Web. 09 Mar. 2017.
The author starts by explaining the reason she picked mental health as a career
BY: Dylan Prassl, Truc Nguyen, Akshar Patel, Biying
Wang, and Sahil Parikh
TJX Background and
Leading discount retailer
of apparel and
home goods worldwide with more than
Generates income from sale of goods.
In 1933 Roosevelt passed the National Industrial Recovery Act, which allowed for collective
bargaining as well as requiring employers to sign a "President's Reemployment Agreement"
which forced them to "limit work weeks to 40 hours, to pay a minimum wage
Spoilage Rework and Scrap
Colil Computer Systems, Inc., manufactures printer
circuit cards. All direct materials are added at the
inception of the production process. During January,
the accounting department noted that there was no
Costs of a production process that yields multiple
The juncture in the production
The total features and characteristics of a product
or service, made or performed according to the
specifications, that are designed to satisfy
customers at the time of purchase and during use
Focusing on the quality of a product
units of a product
Masses of identical
or similar units of a
product or service
Supporting (Service) Department provides the
services that assist other internal departments in
Operating (Production) Department directly
Pricing Decisions and
influences on pricing.
Major Influences on Pricing Decisions
Customers influence prices through
their effect on demand.
Competitors influence prices through
Strategy, Balanced Scorecard
Strategic Profitability Analysis
Strategy specifies how an organization matches its
own capabilities with the opportunities in the
marketplace to accomplish its objectives
Capital budgeting is making long-run planning
decisions for investing in projects.
Capital budgeting is a decision-making and
control tool that often spans multiple years.
Planning, coordinating and controlling activities
related to the investment in inventories.
Cost of money (debt/equity)
Why have any inventory?
for allocating costs to
Alloca&ng or not alloca&ng costs to cost objects is
an internal management decisi
In every generation, workers are the core elements of a company because without them the
company can do nothing. However, unemployment, unfair paid, and work conditions are always the
problems that most workers have to face in their working lifetime. The
Development of labor movement II
Paper 1 First draft
In the world, there are a lot people still struggle in their lives. Some of them do not have
job because there is no enough job position. Unemploym
I think in most of countries history, woman was a group that treat unfairly. They had to follow
some specific rules, also they were even not allowed to work or had less pay than male. The history
of women in the American labor force has been shaped by div
COST ALLOCATION, CUSTOMERPROFITABILITY
ANALYSIS, AND SALES-VARIANCE
14-17 Customer profitability, customer-cost hierarchy.
All amounts in thousands of U.S. dollars
Problems and Exercises
6, 8, 9, 10, 16, 17, 18, 19, 21
The four key perspectives in the balanced scorecard are
(1) Financial perspectivethis perspective evaluates the profitability of the
strategy and the creation of
Problems and Exercises
The three methods differ in how they recognize reciprocal services
among support departments:
1) The direct (allocation) method ignores any services rendered by o
Instructor: F. Stangota
1:40pm - 3:00pm
To study the use, understanding and management of accounting and financial information
(30 min.) Overhead variances, missing information.
In the columnar presentation of variable overhead variance analysis, all numbers shown in bold are
calculated from the given information, in the order (a) (e).