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ACCT 5001
Financial Accounting
Fall 2015
Sprott School of Business
Carleton University
The Class Participants
Kenneth Xi
Department of Justice
Statistics Canada
Carleton University/University of Ottawa
World Bank
China Ocean Shipping Group Company
PhD
M
ACCT 5001 A&D
Financial Accounting
Fall 2014
Instructor:
Kenneth Xi, PhD, MBA, CFA
Date:
September to October
Time/Location: Section A - Wednesday, 6:05 8:55 (Southam Hall 413)
Section D - Thursday, 6:05 8:55 (Dunton Tower 328)
Email:
kangwu.xi@carleton.c
ACCT 5001 - Fall 2015
Group Project
A. Objectives
In the group project, you will prepare a written report where you will analyze one public company. A
brief oral presentation of your analysis is also required in class. The objective of the group project i
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Complete this form based
Lecture # 4 Chapter 6
MANAGERIAL ACCOUNTING
COST BEHAVIOR
True Variable Cost Example
Total Long Distance
Telephone Bill
A variable cost is a cost whose total dollar
amount varies in direct proportion to
changes in the activity level. Your total
long dista
Lecture6
CVPAnalysis
CostvolumeProfitAnalysis
CVP:analyticaltechniqueusedby managerialaccountantstoaddressWhat if?questions. Thistechniquesummarizestheeffectsof changesinanorganizationsvolumeof activityonitscosts, revenue, and profit.
What will happen to
Lecture 9 Lecture
Budgeting Chapter 10
Budgeting Budgeting
Budget is
Managements formal quantification of the operations of an organization for a future time period An aggregate forecast of all transactions expected to occur
Developed using key planni
STAT 2607: Formulae
Simple Linear Regression
n i=1 (Xi
X )(Yi Y ) =
n i=1 (Yi
n i=1 Xi Yi n 2 i=1 Yi
n i=1 Yi 2
(
T SS =
Y )2 =
n i=1 Xi n
Xi n n 2 i=1 Yi ) n
n i=1
n i=1
Yi
b0 = Y b1 X b1 =
2 n i=1
Xi Yi
2 Xi
n i=1
(
n n i=1 Xi i=1 Yi n 2 n X i=1 i
B y Yolana Junco Yolana_junco@ carlet on.ca
H ow t his cour se is st r uct ur ed?
4 modules
The Foundat ion: st r at egy and cost t er minology Cost syst ems: J ob Or der , Act ivit y Based Cost ing,
and Dir ect Cost ing syst ems Decision making: CVP Ana
BSBCMM401
Make a
Presentation
1
Activity -1.
1. You have been asked to give a presentation on the best
places for a visitor to go in your Town or city. (Answer
the questions in approx. 50100 words)
a. What would be the outcome of the presentation?
2
The r
Lecture Chapter 5
CVP Analysis
Cost volume Profit
Analysis
CVP: analytical technique used by
managerial accountants to address
What if? questions.
This technique summarizes the
effects of changes in an
organizations volume of activity on its
costs, revenu
Lecture # 5-6
Activity Based Costing
How do you split a bill in a restaurant?
Entree
Dessert
Drinks
Total
Emma
James
11
20
0
8
4
14
15
42
Jessica
15
4
8
27
Matthew
14
4
6
24
Total
60
16
32
108
Average
15
4
8
27
Need for a New Approach
Tremendous change in
Chapter # 3
Managerial Accounting
Job Order Costing
Job-Order Cost Flows
The cost flow parallels the physical flow of the materials as they
are converted into finished goods.
Manufacturing costs are assigned to Work in Process
Cost of completed jobs is
Chapter 6 Lecture
Absorption vs. Variable Costing
What is?
Absorption Costing (full costing): is where
all manufacturing overhead costs are
applied to (or absorbed by) manufactured
goods.
Variable Costing (direct costing): is where
only variable manufac
By Yolana Junco
Yolana_junco@carleton.ca
How this course is
structured?
4 modules
The Foundation: strategy and cost
terminology
Cost systems: Job Order, Activity Based
Costing, and Direct Costing systems
Decision making: CVP Analysis, Relevant
Costs an
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