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Class Notes for ACC 406 at Ryerson University

RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 9: Ballistic Nylon, Direct Labor Cost, Budget

OC6888975 Page
18 Apr 2016
111
Pribil farm equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year inc
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 5: Operating Leverage, Fixed Cost, Contribution Margin

OC6888975 Page
18 Apr 2016
73
Lentz manufacturers, a manufacturer of wood doors, has the following records for the year: Required: calculate the following for the year: direct mater
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture 7: Chapter 9: Budgeting, Production, Cash and Master Budget

OC68889717 Page
4 Apr 2016
78
Chapter 9 budgeting, production, cash and master budget. Help business owners and managers to plan ahead and exercise control by comparing what actuall
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 6: Quality Costs, Cost Driver, Resource Consumption

OC68889711 Page
23 Mar 2016
70
Based on volume measures, such as direct labour hours and machine hours. These measures and rates produce average costs that over- or understate indivi
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 4: Finished Good

OC6888976 Page
23 Mar 2016
29
For manufacturing firms, unit costs are essential for valuing inventory, determining income and making important decisions. For service firms, unit cos
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 3: Contribution Margin, Fixed Cost, Variable Cost

OC23948291 Page
21 Feb 2018
0
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 10: Stabilisation Force In Bosnia And Herzegovina, Purchase Order

OC68889710 Page
17 Apr 2016
46
Chapter 11 flexible budgets and overhead analysis. Performance report compares direct materials, direct labour, and overhead costs budgeted for the pla
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 1: Indirect Costs, Arkansas Highway 300, Net Income

OC23948295 Page
21 Feb 2018
0
What is (cid:862)cost(cid:863): refers to value forgone to achieve a purpose, as costs are used up in the production of revenues, they are said to expi
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RYERSONACC 406Maurizio Di MaioWinter

ACC 406 Lecture Notes - Lecture 5: Sports Equipment, Finished Good, Unemployment Benefits

OC115175221 Page
28 Feb 2018
0
Pro tability feasibility of introducing new services eg. government agency. For a service firm, unit costs are used to determine (must rst identify the
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 8: Minivan, Corn Chip

OC6888977 Page
17 Apr 2016
45
Chapter 10 standard costing: a managerial control tool. Budgets set standards that are used to control and evaluate managerial performance. They identi
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 11: Contribution Margin, Fixed Cost, Triumph Tr8

OC6888979 Page
17 Apr 2016
42
Chapter 13 short-run decision making: relevant costing. Short-run decision making consists of choosing among alternatives with an immediate or limited
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RYERSONACC 406Anthony ChanWinter

ACC 406 Lecture Notes - Lecture 2: Scatter Plot, Regression Analysis, Fixed Cost

OC23948293 Page
21 Feb 2018
0
Cost behaviour: the relationship between cost and quantity. Variable cost + fixed cost = total cost. 3 methods: high low method, scatter graph method,
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