ISSUES IN ACCOUNYLWG ED UCATION
Vol. 20, No. 1
ActivityBased Costing and Cost
Interdependencies among Products:
The Denim Finishing Company
Dennis Caplan, Nahum D. Melumad, and Amir Ziv
ABSTRACT: A ctional example illustrates how i
ISSUES IN ACCOUNTING EDUCATION
Vol. 24, No. 4
An instructional Case:
Cost Concepts and Manageriai Analysis
L. Melissa Walters and Teresa M. Pergola
ABSTRACT: This case is designed to help you deveiop a working understanding of
ISSUES IN ACCOUNTING EDUCATION American Accounting Association
Vol. 26, No. 4 D01: 10.2308jiace50055
pp. 8078 14
Dr. Livingroom, I Presume
Nicholas J. Fessler
ABSTRACT: This case places students in the context of personal negotiations with a
ISS U153 I N A CCO UN TLNG ED UCA T I ON
Vol. 18, No. 3
John Adams, Thomas Jefferson9
and the Barbary Pirates:
An illustration of Relevant Costs
for Decision Making
ABSTRACT: The concepts of incremental cost, opportuni
An Empirical Evaluation of Accounting
RAY BALL* and PHILIP BROWNT
Accounting theorists have generally evaluated the usefulness of account-
ing practices by the extent of their agreement with a particular analytic
model. The model may consis
The Java platform provides the String
class to create and manipulate strings.
The most direct way to create a string is
String greeting = "Hello world!";
Whenever it encounters a string literal in
your code, the compiler creates
BLUELINE TOURS, INC.
Analysis of Discontinuing Tour
Contribution margin lost if the tour is discontinued
Less tour costs that can be avoided if the tour is discontinued:
Net decrease in profits if the tour is disconti
Basic Cost Management Concepts
The four types of production processes are as
Low production volume;
Examples include custom home construction,
feature film production, and s
1. Overhead allocation based solely on a measure of volume such as direct labor-hours:
A. is a key aspect of the activity-based costing model.
B. will systematically overcost high-volume products and undercost low-volume products.
Investment Centers and Transfer Pricing
EXERCISE 13-25 (15 MINUTES)
There are an infinite number of ways to improve the division's ROI to 25
percent. Here are two of them:
1. Improve the sales margin to 10 percent by increasing income to
Decision Making: Relevant Costs and
EXERCISE 14-30 (20 MINUTES)
FLIGHT ROUTE DECISION
Passenger revenue .
Landing fee in San Francisco .
Use of airport gate facilities .
Flight crew cost .
Meals and services .
Total revenue less
1. For which situation(s) below would an organization be more likely to use a job-order costing
system of accumulating product costs rather than a process costing system?
A. a steel factory that processes iron ore into steel bars
B. a fact
Responsibility Accounting, Operational
Performance Measures, and the Balanced
EXERCISE 12-33 (40 MINUTES)
1. Segmented income statement:
SEGMENTED INCOME STATEMENTS: TRI-COUNTY CABLE SERVICES, INC.
1 PERFORMANCE REPORT
Dagmar Company budgeted the following amounts:
Variable costs of production:
3 pounds @0.80 per pound
0.5 hr.@$12.00 per hour