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You are appointed as the assistant management accountant of a company of your own choice, operating either in the service or manufacturing industry. The main aim of the company is to improve operating efficiency by controlling cost and improving profitability. Your task is to write a report to the Board of Directors that will be discussed in the next board meeting. You are required to:
1. Discuss the importance of management accounting for your selected organisation and differentiate between management accounting and financial accounting. (300 words)
2. Evaluate different classifications of costs (types, behaviour, function and relevance) with examples. (650 words)
3. Explain the meaning of variance analysis and discuss the most commonly derived variances, outlining the problems and limitations. (550 words)
4. Identify different operational budgets and explain the advantages of preparing different operational budgets. (500 words)
(a) Give a brief summary of the current value replacement cost accounting system (entry values). (b) Give a brief summary of the current value net realisable value accounting system (exit values).
Write a 350-word response regarding the differences between the direct and indirect presentation of cash flows. Why does the Financial Accounting Standards Board allow both methods? Which do you prefer? Why?
How would the upward revaluation of a company's property,
the cash account for online medical co. at june 30 2012 indicated a balance of 9375. the bank statement indicated a
Why should accountants be concerned about risks inherent in a complex software system such as the operating system?
Describe three popular program manipulation techniques.
On the following facts about an Enterprise Fund for a utility operation: Invested in capital assets, net of related debt, would be?
davids capital account began the year with a balance of 45900. during the year davids share of the partnership income
Eric lives in a home with a six-plex located at the rear of the property. On his tax returns, he allocates 60% of all expenses to the apartment building.
What are some differences one might expect among stakeholder expectations for a non-profit organization versus a for-profit business? Do you think non-profit managers have to pay more attention to stakeholders than do for-profit managers?
Prepare the necessary closing entries - Use T-accounts to determine the post-closing balances of the accounts.
During the fiscal year of June 2012, Lincoln General Hospital, a not-for-profit healthcare organization, had the following revenue-related transactions.
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