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Textbook Notes at Charles Darwin University

ACT202 Chapter Notes - Chapter 12: Cost Driver, Management Accounting

ACT 202 Management Accounting Allocation of support department costs, common costs and revenues continued Activitybased costing compared with the twostage cost allocation process Departmental rates Stage one: allocation b...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 3: Cost Driver, Cost Estimate, Management Accounting

ACT 202 Management Accounting How cost behave Basic assumptions and examples of cost functions A cost function is a mathematical representation of how a cost changes with changes in the level of an activity relating to tha...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 10: Accounts Payable, Management Accounting

ACT 202 Management Accounting Flexible budgets, overhead cost variances Planning of variable and fixed overhead costs Planning variable overhead costs: variable overhead efficient planning of essential activities only focu...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 5: Perpetual Inventory, European Cooperation In Science And Technology, Management Accounting

ACT 202 Management Accounting Product costing: Process Costing with Equivalent Units Process costing Process Costing Systems are production costing systems where the COST OBJECT is a PROCESS that produces a mass of similar...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 4: Management Accounting

ACT 202 Management Accounting Product and service costing Product costing Product costing systems o Accumulate productrelated costs and use procedures to assign them to the final products In some businesses upstream and do...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 7: Decision Rule, Sunk Costs, Insourcing

ACT 202 Management Accounting Decision making and relevant information Information and the decision process A decision model is a formal method of making a choice, often involving both quantitative and qualitative analyses...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 2: Cost Driver, Fixed Cost, Management Accounting

ACT 202 Management Accounting introduction to costs terms Costs and cost terminology Cost a sacrificed resource to achieve a specific objective. Actual cost a cost that has occurred. Budgeted cost a predicted cost. Cost ob...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 9: Bell State, Management Accounting, Strategic Business Unit

ACT 202 Management Accounting Master budget and responsibility accounting Continued. The BudgetingPerformance Evaluation Cycle Budgeting and performance feedback is a continuous cycle Actual operating data are accumulated ...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 8: Management Accounting

ACT 202 Management Accounting Master budget and responsibility accounting PLANNING The comprehensive planning approach involves The definition and the detailed specification of the organisations objectives The identificati...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 1: Key Management, Financial Accounting, Decision Rule

ACT 202 Management Accounting What is management Accounting? Customer value The value that a customer places on particular features of a product or service Shareholder value The value that shareholders or owners place on...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 11: Management Accounting, Indirect Costs, Cost Driver

ACT 202 Management Accounting Allocation of support department costs, common costs and revenues What are overhead costs? Manufacturing overhead costs All manufacturing costs other than direct material and direct labour co...

Accounting
ACT202
Jyoti
ACT202 Chapter Notes - Chapter 6: Management Accounting, Peanut Butter, Simple Lens

ACT 202 Management Accounting Activitybased costing Purposes of cost allocation Assigning indirect costs to cost objects: these costs are not traced indirect costs often comprise a large percentage of total overall costs C...

Accounting
ACT202
Jyoti
PSY353 Chapter Notes - Chapter 9: Genital Herpes, Infection, Sympathetic Nervous System

CHAPTER 9: Physical Disorders and Health Psychology PSYCHOLOGICAL AND SOCIAL FACTORS THAT INFLUENCE HEALTH U.S. Surgeon General at the beginning of the 20th century, the leading causes of death were: - infect...

Psychology
PSY353
Jelena Doric
PSY353 Chapter Notes - Chapter 11: Drug Abuse Resistance Education, Delirium Tremens, Psychoactive Drug

Psychoactive substances alter mood, behavior, or both CHAPTER 11: Substance-Related, Addictive, and drugs such as cocaine and heroin Impulse-Control Disorders ...

Psychology
PSY353
Jelena Doric
PSY353 Chapter Notes - Chapter 10: Paraphilia, Gender Dysphoria, Sexually Transmitted Infection

CHAPTER 10: Sexual Dysfunctions, Paraphilic Disorders, and Gender Dysphoria WHAT IS NORMAL SEXUALITY? Magazine and online surveys reporting sensational information on sexual practices: claim to reveal sexual norms BUT repo...

Psychology
PSY353
Jelena Doric

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