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Textbook Notes for 2301

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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 7: Financial Statement, Budget, Financial Plan

OC14091886 Page
16 Dec 2016
0
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 8: Ideal Standard, Fixed Cost, Variable Cost

OC14091886 Page
16 Dec 2016
0
Flexible budgets: budgets that show expected revenues and costs at a variety of different activity levels. Static (master) budgets: a budget based sole
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 2: Contribution Margin, Dependent And Independent Variables, Operating Leverage

OC14091885 Page
16 Dec 2016
3
Cost behavior: how a cost changes (increase, decrease, remain constant) relative to changes in some measure of activity (e. g. , the behavior of raw ma
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 6: Vertical Integration, Contribution Margin, Exxonmobil

OC14091888 Page
16 Dec 2016
0
Relevant information: decision-making information about costs, cost savings, or revenues that: (1) is future-oriented and (2) differs among the availab
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 10: Decision Rule, Working Capital, Current Liability

OC14091883 Page
16 Dec 2016
3
Capital investments: purchases of operational assets involving a long-term commitment of funds that can be critically important to the company"s ultima
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 5: Deutsche Luft Hansa, Gross Margin, Quality Costs

OC14091886 Page
16 Dec 2016
1
Using technology and productivity to increase productivity and reduce costs. Eliminating non-value added activities reduce costs and enhances quality o
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 3: Sensitivity Analysis, Spreadsheet, Contribution Margin

OC14091884 Page
16 Dec 2016
2
Breakeven point: sales volume at which total revenue equals total cost; can be expressed in units or sales dollars: equation method. Profit (net income
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 1: Value Chain, Quality Costs, Opportunity Cost

OC14091887 Page
16 Dec 2016
4
Outsiders including investors, creditors, government agencies, analysts, and reporters. Economic and physical data as well as. Global information on th
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NUACCT 23012301Fall

ACCT 2301 Chapter Notes - Chapter 4: Cost Driver, Indirect Costs, Financial Statement

OC14091887 Page
16 Dec 2016
1
Cost accumulation: measuring the cost of a particular object by combining many individual costs into a single total cost. Cost objects: items for which
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2301 (9)