PJ is single and had the following sources of income in 2014.
Salary from employment
Dividends from shares held in Irish companies
Interest received on government loan stock
Rental income from Irish property
Rental income from UK property
ABC Tutorial .week 2
The controller for Halifax Photographic Supply Company has established the following activity cost
pools and cost drivers:
Level for Cost
Revision questions: Standard Costing
Q1. A companys budgeted sales for last month were 10,000 units with a standard selling
price of 20 per unit and a standard profit of 8 per unit. Last month actual sales of
10,500 units at an average selling price of $1
Assessment revision questions: Activity Based Costing
Briefly discuss the factors that lead to the introduction of Activity Based
LNN Company manufactures two products, L and N and currently absorbs
overheads based on direct labour hours.
Assessment revision questions: Budgeting
Describe three objectives of budgeting
A company has estimated sales for the next five months of 2013 as follows;
Assessment revision questions: Process Costing
Q1. Describe the differences between Process Costing and Job Costing
Q2. In Process 2 the normal loss is 4% and scrapped units sell for 0.20 each. During March, inputs from process 1 were 12,750 kgs valued at
Debt to income ratio = (1,200 + 400 + 250)/ (3,000 + 500) x 100 = 52.9%
As a general rule this ratio should not exceed 40%.
= 12 years
Amount to be invested = present value of 1,000 receivable in 5 years time.
PV at 5%
= 1,000 x 0.784
Salary being employment income is assessable to income tax under Schedule E.
The benefit associated with expenses incurred by employer on the provision of
benefits on retirement for employees are exempt from income tax where the pension
scheme is Rev
What is equity capital and what are the advantages to a company of raising finance in this
Companies are owned and controlled by ordinary shareholders and equity represents the
ordinary shareholders funds or stake in the company (or
What is the favorite learning style of people?
After having explained the different learning style, we will try to know the preferred learning
style of people. For this we conducted a survey based on the model of Neil Flaming: VRAK
LEARNING STYLES SURVEY
This test is to find out something about your preferred learning method. Research on the
left/right brain differences and also on learning personality differences suggest that each
person has a preferred way to receive and communica
VALUE CHAIN/SYSTEM book p.58
A. VALUE CHAIN
Value Chain framework is a model that views firms by sets of activities that firms use to
create value and advantage. The value chain framework is a powerful analysis tool for
strategic planning. The concept
3. Mission Vision Goals and Objectives
A vision articulates the position that an organization would like to attain in the distant future.
Vision therefore is future aspirations that lead to an inspiration to be the best in ones field of