ACCT 2101 Lecture Notes - Lecture 14: Balanced Scorecard, Transfer Pricing, Capital Budgeting
Document Summary
Final exam knowledge guide - new material portion only. All information in the text, notes, connect and covered on learn smart is eligible for testing. Approximately 60 to 70 % coverage will be on new materials and. Listed below are the knowledge content areas that can be tested on final exam. You will have between 42 and 50 questions. About 30% of questions will be conceptual and 70% will be computational. Questions can be worth 2, 3, or 4 points. All questions will be in multiple choice format. There are opportunities for partial points on some problems. While this list is intended to be a guide it may not constitute 100% of all materials covered on the exam. Internal - transfer price: negotiated transfer price, excess capacity, no excess capacity, market- based transfer prices concept, variable cost (adjusted for selling costs)
