Post AS Oxbridge project
What is regression?
Regression is an area of
statistics that allows you
to calculate the equation
of a line of best fit
It is a key component of
any degree level
economics course, so
Isabel Briz Hernndez
Bailar: to dance.
Pegar saltos: to jump.
Mezclar: to mix.
What do these word have in common?
Bailar, Pegar, Mezclar.
Viajar: to travel.
Comer: to eat
Estudiar: to study.
Beber: to drink
Course Code f-4 *,ffii5JJE: ACCT3151"Business Law
5f.; 1 ffif(~ 4 ffif) Page 1 of 4
The Chinese University of Hong Kong
Course Examination 1st Term 2011-2012 ~1l~ fI ~
Course Code & Title ~ fI ~Mi&;g 1f1J:
ACCT3151 A-E Business Law Exam
PRINTED BY: Horace Choi <firstname.lastname@example.org>. Printing is for personal, private use only. No part of this book may be reproduced or transmitted without
publisher's prior permission. Violators will be prosecuted.
PRINTED BY: Horace Choi <horacechoi@hsm
SPOILAGE, REWORK AND
Job-Costing vs. ProcessCosting
Management accountants use two
basic types of costing systems to
assign costs to products or services.
CAPITAL BUDGETING AND
Capital Budgeting is making a longrun planning decisions for investing in
Capital Budgeting is a decision-making
and control tool that spans multiple
COST ALLOCATION: JOINT
Joint Cost Terminology
Joint Costs costs of a single production
process that yields multiple products
Splitoff Point the place in a joint
production process where two or m
PART 2 Problems (70 Marks)
Show all computations.
Marks will be deducted for untidy presentation.
Problem 1 (24 Marks)
Andy's Pet Supply Corporation manufactures two models of grooming stations, a standard and a deluxe
model. The following activity
The quantitative expression of a proposed
plan of action by management for a specified
An aid to coordinating what needs to be done
to implement that plan
May include both financial and nonfinancial
Qualitative factors are outcomes that are difficult to
measure accurately in numerical terms, such as
customer satisfaction, management talents and skills,
factors are just as important as quantit
Recall that plant overhead is applied to
production in a rational systematic manner,
These methods often involve trade-offs
between simplicity and realism.
may be inaccurate
A furniture manufacturing company
received an order from a customer to make
This is a job and the factory assigned this
order a job number 2121.
Lets analyze the cost of this job 2121 and
the cost of each table.
An Introduction to Cost Terms and Purposes
Costa sacrificed or forgone resource
to achieve a specific objective.
Cost objectanything for which a cost
measurement is desired (e.g., product,
Budgeted costa predicted cost.
Actual costa cost that
THE MANAGER AND MANAGEMENT ACCOUNTING
See the front matter of this Solutions Manual for suggestions regarding your choices of
assignment material for each chapter.
Management accounting measures, analyzes and reports financial and nonfinanci
AN INTRODUCTION TO COST TERMS AND PURPOSES
A cost object is anything for which a separate measurement of costs is desired. Examples
include a product, a service, a project, a customer, a brand category, an activity, and a
Cost poola grouping of individual indirect cost items.
Cost tracingthe assigning of direct costs to the chosen cost object.
Cost allocationthe assigning of indirect costs to the chosen cost object.
Cost-allocation basea factor th
1. Tasks are individual steps involved in accomplishing events in an
2. The database architectures for two enterprises that have different
workflow scenarios for the same business process are likely to be very
1. The REA pattern can only be portrayed using entity-relationship
Response: The REA pattern is independent of any particular modeling
2. Conceptual modeling constructs include entities, relatio
Exercise 7 (Chapter 7 9: Risk & return, Bond and Stock Valuation) Due between Mon - Wed (Mar 30 Apr 1)
a) Staind., Inc. has 5% coupon bonds on the market that have 10 years left to maturity. The bonds make
annual payments. If the yield to matu
ACCT 3161 Taxation
2014/15 2nd Semester —Assignment 1
Due date: 9 February 2015 (Monday), 2 p.m.
Davy Poon owns a ﬂat in Regent Court, a residential building in Causeway Bay. The residential
building has 150 flats in total. According to the deed of mutual
ACCT3161 2014-15 Term 2
Assignment 2 Suggested Answer
Estimated profits tax computation for the year of assessment 2014/15
Basis period: year ended 31 March 2015
Net profit for the year
ACCT3161 2014-15 Term 2
Assignment 3 Suggested Answer
Property tax payable by Annie for the Y/A 2014/15
Repairs borne by tenant
Less: rates (6,000*4)
Less: statutory allowance (20%)
Net assessable value
ACCT 3161 Taxation Assignment 3
Due date: 30 April 2015 (Thursday), 4 p.m.
Alex carries on a trading business. He also runs two partnership businesses (X and Y) with his friends.
His wife, Annie, works in a local CPA firm. The couple provides you with the
ACCT 3161 Taxation Assignment 2
Due date: 13 April 2015 (Monday), 4 p.m.
Fortune Ltd (Fortune) has been carrying on business in Hong Kong as an importer and exporter of
electronic parts since 1999. Fortunes management accounts for the year ende
ACCT 3161 Taxation 2014/15 2nd semester
Assignment 1 Suggested answer
Property tax is charged for each year of assessment on the owner of land and/or buildings situate in
Hong Kong at the standard rate on the net assessable value of such land and/or b
DEPRECIATION, IMPAIRMENTS, AND DEPLETION