ACC 3208: COSTING
(A) Explain the flow of cost in a process cost system and give an example of the type of
industry / manufacturer that uses process costing.
The typical manner in which flow of cost in a process system is that direct materials
2. Prepare an overhead analysis using the following data and calculate suitable overhead absorption rates for the milling, assembly&
spraying departments. Show all calculation & workings. (Please round up the nearest decimal place)
TUTORIAL 1: DEBT FINANCING
Bond X is a premium bond making annual payments. The bond pays an 8% coupon, has a
YTM of 6%, and has 13 years to maturity. Bond Y is a discount bond making annual
payments. This bond pays 6% coupon, has a YTM of 8%,
AN OVERVIEW OF
FORWARD AND FUTURES TRADING
Forward contracts are negotiated directly between
two parties in the OTC markets.
Individually designed to meet specific needs
Subject to default risk
Futures contracts are bou
This topic is a combination
of chapter 7 and 9 in the
course outline of BA3211
KEY BASIC TERMS
Operating current assets
Operating current liabilities
OPTIONS AND ITS
To understand the main kinds of options available and
their use in fi nancial investment decisions
To understand the Black-Scholes model of option
To appreciate the way in whi
Do We Need to Use an Accountant? The Sales Growth and Survival Benefits to Family SMEs
Francesco Barbera and Tim Hasso
Family Business Review 2013 26: 271 originally published online 24 May 2013
Tutorial Lesson 3: The Role of Accounting Standards
1. How do principle-based standards differ from rules-based standards?
- Principles-based accounting such as generally accepted accounting principles (GAAP) is
used as a concept
2. i) What principles of CG appear to be missing ?
The Board should communicate to the companys shareholders and other
stakeholders, at regular intervals, a fair, balanced and understandable assessment of
how the company is achieving its bu
Support our field trip fundraiser
Show your class pride!
All proceeds go toward class field trip expenses for the year.
3M ALL Stars
Students wear class shirt on field trips and for special classroom event
3M Class T-Shirt Or
Global warming is the expand of Earths normal surface temperature because of
impact of nursery gasses, for example, carbon dioxide outflows from smoldering fossil
energizes or from deforestation, which trap warm that would generally escape fr