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1. Management accountants usually plan for a small positive cash balance in their cash budgets for all of the following reasons except:
a) It provides for unexpected emergencies.b) Keeping the balance as small as possible is an important way to effectively manage cash.c) It provides a safety buffer for variations from plan.d) It provides funds in case of major capital expenditures
2. Labor efficiency has sometimes been incorrectly referred to in class as the
a) materials quantity variance.b) total labor variance.c) labor quantity variance.d) labor rate variance.e) (standard material, plus standard labor, plus standard overhead) times the controllable scrap rate.
3. The standard price and standard quantity of direct materials are separated because:
a) usually direct materials prices are controlled by the purchasing department, and quantity of direct materials used is controlled by the production department.b) GAAP reporting requires this separation.c) standard quantities are more difficult to estimate than standard prices.d) standard prices change more frequently than standard quantities.e) it is required by the matching principle.
The theory of constraints focuses on maximizing the rate of throughput contribution while minimizing investment and other operating costs.
Prepare the correct journal entries to record the transactions.
Prepare journal entries on 1/1/2015 for McDaniel Prepare journal entries on 12/31/2015 for McDaniel
Use the absorption costing approach to evaluate the markup required to make the desired return on investment based on the subsequent information.
Determine the economic order quantity? Consider that they could get a 10 percent discount per bedpan if they order at least 1000 at a time. Should they take advantage of this discount?
Prepare a statement of cash flows. Include proper heading for the financial statement, and categorize the given information into the categories of operating, investing and financial activities.
Determine the discount. The amount of cash Hardcover, inc. actually had available to utilize from this loan was:
Evaluate the NPV of the given case study
Supplementary office equipment costing $600 was purchased on credit from Discount Computer Corporation.
Evaluate managements discussion and analysis
Which of the following will cause income determined with absorption costing to be higher than income determined with direct costing - An excess of cost of goods manufactured over cost of goods sold for the period represents
You should assume that direct fixed costs will be avoided if a model is dropped but common fixed costs will not be model is dropped. Describe why the method used to allocate costs at Lennon results in "unreasonably high" charges to the Model 599 pu..
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