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AYB225 Lecture Notes - Lecture 3: Income Statement, Subledger, General Ledger

LECTURE 3 – PRODUCT COSTING Accounting Entries for Actual and Normal Absorption Job Costing  Product costing involves: (1) Determining which cost items to include for the particular costing system employed...

Accountancy
AYB225
All Professors
AYB225 Lecture Notes - Greeting Card, Cost Driver, Fixed Cost

Lecture 1 – Role of Management Accounting, Cost Concepts COST DEFINITONS AND CLASSIFICATIONS The Cost Object (Or Cost Objective)  The item that the firm is costing is called the “cost object” or “cost objective”. ...

Accountancy
AYB225
All Professors
AYB225 Lecture Notes - Lecture 9: Total Absorption Costing, Management Consulting, Watt

LECTURE 9 – COST ALLOCATION ISSUES SERVICE DEPARTMENT COST ALLOCATION This topic will cover: (1) How to determine the share of service department costs, and then (2) Including the SD allocation in the numerator...

Accountancy
AYB225
All Professors
AYB225 Lecture Notes - Lecture 11: Whole-Life Cost, Activity-Based Costing, Total Quality Management

LECTURE 11 – INTRODUCTION TO STRATEGIC MANAGEMENT ACCOUNTING Deficiencies of Traditional Management Accounting  Thus far covered cost accounting – referred to as traditional management accounting techniques. ...

Accountancy
AYB225
All Professors
AYB219 Lecture Notes - Lecture 7: Average Selling Price, Total Absorption Costing, Fixed Cost

LECTURE 7 – ABSORPTION AND VARIABLE STANDARD COSTING The Difference Between AC and VC – Fixed Overhead It is essential that you carefully compare the two descriptions below, and understand that the only difference betwee...

Accountancy
AYB219
All Professors
AYB225 Lecture Notes - Lecture 6: Financial Statement, Pro Rata, Subledger

LECTURE 6 – STANDING COSTING AND OVERHEADS; DISPOSITION OF VARIANCES STANDARD COSTING – OVERHEADS Standard Costing – Overhead Compared with DM, DL  Price variances which were calculated for direct materials and di...

Accountancy
AYB225
All Professors
AYB225 Lecture Notes - Lecture 5: Evaluation Strategy, Standard Cost Accounting, Cost Driver

LECTURE 5 – STANDARD COSTING; DIRECT MATERIAL AND LABOUR VARIANCES Preliminary Analysis of Variances Static and Flexible Budgets Reviewed Timenow: 30June 1 July ...

Accountancy
AYB225
All Professors
AYB240 Lecture Notes - Michael Laurence, Australian Prudential Regulation Authority, Australian Taxation Office

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 1: INTRODUCTION TO SUPERANNUATION What is superannuation?  Form of savings and investment → s...

Accountancy
AYB240
All Professors
AYB240 Lecture Notes - Offshore Bank

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 10: MEMBER BENEFITS 2 TUTORIAL QUESTIONS 1...

Accountancy
AYB240
All Professors
AYB240 Lecture Notes - Financial Statement, Population Ageing, Income Tax

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 3: SELF MANAGED SUPERANNUATION FUNDS What is a SMSF?  Managed by fewer than five (5) memb...

Accountancy
AYB240
All Professors
AYB240 Lecture Notes - Indemnity, Tax File Number, Tax Rate

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 9: TAXATION OF SUPER FUNDS Super Regulatory System and Tax Concessions  SIS Act links r...

Accountancy
AYB240
All Professors
AYB240 Lecture Notes - The Australia Institute, Universal Default, Financial Literacy

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 7: MEMBER DECISION MAKING FUND AND INVESTMENT CHOICE Types of Member Choices  Two types of choices...

Accountancy
AYB240
All Professors
AYB240 Lecture Notes - Lecture 3: Financial Statement, Population Ageing, Income Tax

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 3: SELF MANAGED SUPERANNUATION FUNDS What is a SMSF?  Managed by fewer than five (5) memb...

Accountancy
AYB240
All Professors
AYB240 Lecture Notes - Lecture 5: Nick Sherry, Faithful Representation, Corporations Act 2001

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 5: GOVERNANCE OF SUPER FUNDS -DISCLOSURE Disclosure as a Governance (Management) Mechanism Stewardsh...

Accountancy
AYB240
All Professors
AYB240 Lecture Notes - Ophthalmology, Mary Philips, Australian Taxation Office

1 AYB240 – SUPERANNUATION REGULATION AND PRACTICE LECTURE 8: SELF MANAGED SUPERANNUATION FUNDS Types of Contributions  Made by: o Members...

Accountancy
AYB240
All Professors

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