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Textbook Notes for Keith Whelan

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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 3: Spreadsheet

OC339562 Page
3 Apr 2016
33
Cost-volume-profit (cvp) analysis: a technique that examines changes in profits in response to changes in sales volumes, costs, and prices. Used to pla
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 9: Sunk Costs, Gross Margin

OC339561 Page
3 Apr 2016
19
Joint product: in the process of making one product, one or more other products are created: main product: high sales value compared to other joint pro
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 13: Rigging, Transfer Pricing

OC339562 Page
3 Apr 2016
20
Market-based prices: determined using some measure of customer demand; managers look to identify what customers are willing to pay for a good or servic
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 7: Kaizen, Cost Driver, Liability Insurance

OC339564 Page
3 Apr 2016
17
Traditional cost accounting systems (job costing, process costing) assign manufacturing production costs to individual products in inventory and cost o
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 14: Lean Accounting, Accounting, Whole-Life Cost

OC339562 Page
3 Apr 2016
11
Over the long run, firms seek ways to continuously improve; there are a variety of different methods to analyze and improve systems: Supply chain analy
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 8: Variable Cost

OC339562 Page
3 Apr 2016
13
In this chapter, we focus on allocating the common costs of support departments (accounting, administration, hr) to operating departments. Common cost:
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 12: Accrual, Sensitivity Analysis, Investment

OC339562 Page
3 Apr 2016
20
Compared to decisions that affect operations in the short term, strategic investment decisions have long-term effects. Capital budgeting: a process tha
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WLUBU467Keith WhelanSpring

BU 467 Chapter 6: Chapter 6

OC339562 Page
3 Apr 2016
12
Chapter 6: accounting for the cost of mass-produced goods. Process costing: assigning product costs to mass-produced products. Production costs are tra
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 1: Business Process Management, Business Intelligence, Balanced Scorecard

OC339563 Page
3 Apr 2016
20
Chapter 1: the role of accounting information in ethical management in decision. Organizational vision: a core purpose or ideology that guides the orga
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 5: General Ledger, Financial Statement, Finished Good

OC339563 Page
3 Apr 2016
17
Product costs: those costs involved in either making or purchasing a product; often called manufacturing or inventoriable costs: direct materials + dir
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 4: Opportunity Cost

OC339564 Page
3 Apr 2016
17
Strategic use of relevant information for decision making: identify and envision. Type of decision, alternatives, relevant quantitative and qualitative
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WLUBU467Keith WhelanSpring

BU467 Chapter Notes - Chapter 2: Financial Accounting, Dependent And Independent Variables, Sunk Costs

OC339564 Page
3 Apr 2016
15
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