Chapter
5
Cost Behavior:
Analysis and Use
Presented by:
Engr. Richard A. Abayhon, MSc
Assistant Professor, Industrial Engineering
Types of Cost Behavior Patterns
Recall the summary of our cost behavior
discussion from Chapter 1.
Summary of Variable and Fi
Chapter
6
Cost-Volume-Profit Relationships
Presented by:
Engr. Richard A. Abayhon, MSc
Assistant Professor, Industrial Engineering
The Basics of Cost-Volume-Profit
(CVP) Analysis
WIND BICYCLE CO.
Contribution Income Statement
For the Month of June
Total
P
Chapter
1
Introduction to Managerial Accounting
and Cost Concepts
Presented by:
Engr. Richard A. Abayhon, MSc
Assistant Professor, Industrial Engineering
Managerial Accounting and
Financial Accounting
Managerial accounting
provides information
for manager
Chapter 4
Problem I
1: Gain on Realization Fully Allocated to Partners Capital Balances.
QRS Partnership
Statement of Realization and Liquidation
November 1 30, 20x4
Cash
NonCash
Assets
Liabilities
12,000
Q, Loan
9,600
R, Capital
(50%)
48,000
S,
Capital
(
Chapter 3
Problem I
1.
Ben, capital
Pet, capital (50% x P700,000)
2.
350,000
350,000
The total capital of BIG Entertainment Galley remains at P1,480,000. The total amount
paid by Pet to Ben does not affect the partnership and Pet does not become a partner
ADAMSON UNIVERSITY
Accounting Information System
Prelim Exam
DO NOT WRITE ANYTHING ON THE QUESTIONNAIRE
Analyze the following statements. Decide whether they are True or False.
1. Documentation includes everything except narrative descriptions.
2. An exam
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Page
Bank Reconciliation
A bank reconciliation is prepared
to explain the difference between
the cash reported on the bank statement and
the Cash account balance in the general ledger.
First National Bank
Nashville, TN 37459
May 31, 20A
Clothes Mart
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Page
Click
Here
Financial Statement Analysis
Analytical
techniques
used to
examine
relationships
among financial
statement items
Covered here
Horizontal analysis
(Dollar and percentage
changes on statements)
Trend analysis
Common-size statements
(Ver
