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Class Notes for ACCT 301 at University of Calgary (U OF C)

U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Total Absorption Costing, Gestapo, Current Asset

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25 Feb 2013
31
In accounting, there are various methods in dealing with direct and indirect costs, some of which have been explained in previous articles, such as dir
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Total Absorption Costing

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25 Feb 2013
17
Absorption after allocating and apportioning overheads to cost units or cost centers, we need to add the costs calculated for each cost center to unit,
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Fixed Cost, Variable Cost, Specific Volume

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25 Feb 2013
26
The knowledge of cost behavior is essential for the tasks of budgeting, decision making and control accounting, whose importance was established in the
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Capital Account

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25 Feb 2013
16
When a partnership is formed each partner puts in some capital to the business, and each is recorded separately in a series of capital accounts, so tha
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Avco, Historical Cost, Weighted Arithmetic Mean

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25 Feb 2013
17
The purchase cost of stocks basically, when a company purchases stock from a creditor, whether by cash or on credit, the company would gather the sourc
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U OF CACCT 301AllFall

chapter 8.docx

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25 Feb 2013
22
Well, what should strike you whilst taking a look at the previous profit and loss account statements is the use of ordinary activities". The reason sim
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U OF CACCT 301AllFall

chapter 13.docx

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25 Feb 2013
16
The first article in this site is basically about the definition and importance of accountancy, its purpose and its role. We will now go further to dis
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Team Building, Groupthink

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25 Feb 2013
11
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Trial Balance, Bank Statement, Bank Reconciliation

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25 Feb 2013
12
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Asset Turnover, Net Profit, Profit Margin

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25 Feb 2013
8
Gross profit margin = gross profit x 100. Net profit percentage = net profit before interest and tax x100. Sales: it is designed to focus attention on
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Standard Cost Accounting, Historical Cost, Share Capital

OC963752 Page
25 Feb 2013
18
Breakup valuation is based on the forced sale of individual assets in the second hand market. Basically, the current values of all assets are added up
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U OF CACCT 301AllFall

ACCT 301 Lecture Notes - Historical Cost, Fixed Asset, Financial Statement

OC963752 Page
25 Feb 2013
23
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