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Class Notes for Accountancy at University of Notre Dame (page 4)

ACCT 30110 Lecture 5: Closing Entries

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Accountancy
ACCT30110
Beardsley
ACCT 30110 Lecture 4: Matching principle

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Accountancy
ACCT30110
Beardsley
ACCT 30110 Lecture 3: Lecture 3

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Accountancy
ACCT30110
Beardsley
Accountancy
ACCT30110
Beardsley
ACCT 30110 Lecture 1: Lecture 1

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Accountancy
ACCT30110
Beardsley
ACCT30210 Lecture Notes - Lecture 10: Indirect Costs
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Chapter 5 - IN ADDITION TO SLIDES Cost Hierarchs ● Do it for a batch of products and services that are all similar ● P5-16 Cost hierarchy ○ Need to know the difference between overhead consumed by Com...

Accountancy
ACCT30210
Vera- Munoz
ACCT30210 Lecture Notes - Lecture 4: Operating Leverage, Contribution Margin, Earnings Before Interest And Taxes
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Chapter 3 Continued - IN ADDITION TO SLIDES P3-24. CVP & Margin of Safety ● #1 ○ CM = Sales revenue - Variable costs ○ CM% = CM / Sales revenue ○ Breakeven Point (BEP): CM = Fixed co...

Accountancy
ACCT30210
Vera- Munoz
ACCT30210 Lecture Notes - Lecture 6: Peanut Butter
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Microsoft Notes ● As CM% increases/decreases, the BEP decreases/increases ○ So as one goes up, the other one goes down Chapter 4 - IMPORTANT EXAMPLE PROBLEM IN NOTEBOOK (COGS T-Accounts) (based on Teaching No...

Accountancy
ACCT30210
Vera- Munoz
ACCT30210 Lecture Notes - Lecture 3: Finished Good, Fixed Cost
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Notes in Addition to the Slides Date: 01/26/2017 Chapter 2: An Introduction to Cost Terms & Purposes More building blocks… ● You don’t trace indirect cost & ...

Accountancy
ACCT30210
Vera- Munoz
ACCT30210 Lecture Notes - Lecture 5: Microsoft Powerpoint
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Class Notes in Addition to PowerPoint Slides Date: 02/09/2017 Professor’s Own Case ● Operating leverage is a measure of OPERATING risk ● Reason for this problem: It’s important to loo...

Accountancy
ACCT30210
Vera- Munoz
ACCT30210 Lecture Notes - Lecture 2: Regression Analysis, Cost Driver, Breakcore
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Notes In Addition to Slides Date: 01/19/2017 Chapter 1: The Accountant’s Role in the Organization Learning Objectives Strategic Cost Management Framework ● 3 inter-related components ●...

Accountancy
ACCT30210
Vera- Munoz
ACCT30210 Lecture Notes - Lecture 9: Gross Margin, Total Absorption Costing, Fixed Cost
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Chapter 9 Chapter 9 Homework ● Master budget: short term ● Normal budget: long term ● Make sure to note that SALES ARE CONSTANT at 20,000 books ● Have to say “if any” for production-volume variance becaus...

Accountancy
ACCT30210
Vera- Munoz
ACCT 30210 Lecture 1: Strategic Cost: 2/7/17 - Chapter 3 Continued
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Chapter 3 Continued P324. CVP Margin of Safety 1 CM = Sales revenue Variable costs CM = CM Sales revenue Breakeven Point (BEP): CM = Fixed costs BEP = FC CM 2 CM = (Sales Price per unit Variable Cost per unit) Sales Pri...

Accountancy
ACCT30210
Vera- Munoz
ACCT30210 Lecture Notes - Lecture 1: Quartile, John Tukey, Fixed Cost
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find more resources at oneclass.com Regression Models ● What are the benefits of running this regression model for operating costs? ○ Causal linear relationship? If so, how strong is the relationship? ...

Accountancy
ACCT30210
Vera- Munoz
ACCT20100 Lecture Notes - Lecture 10: Deferral, Retained Earnings, Promissory Note

Accounting 9/30/2014 11:13:00 PM Income Statement: Reports the accountant’s primary measure of performance of a business, revenues less expenses during the accounting...

Accountancy
ACCT20100
O' Tousa

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