Building Blocks of Managerial Accounting. Chapter 2. Objective 1. Distinguish among service, merchandising, and manufacturing companies. Three types of companies. Service Merchandisers Manufacturers. Service Companies. Provide a service only No inventory Examples Accountants Banks
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Creating a new market. Financial Feasibility. Two Financial Statements Sources and Uses Project Pro Forma. Upstairs development starts with a good business plan. Construction Costs
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COMM 112. Intro to Management Accounting. Variable Costing. The cost of a making a cog is the product cost. Product Costs. Variable Costing. The costs of running the business are the period cost. Period Costs. Quick Check.
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Lecture 20. Chapter 11. Decision Making and Relevant Information. Readings Chapter 11,Cost Accounting, Managerial Emphasis, 14 th edition by Horengren Chapter 13, Managerial Accounting 12 th edition by Garrison, Noreen, Brewer. Learning Objectives.
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Inventory Costing and Capacity Analysis. Session 9. Learning Objectives. D istinguish variable costing from absorption costing Explain differences in operating income under absorption costing and variable costing
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CHAPTER TWENTY-SEVEN. DEPARTMENTAL ACCOUNTING. DEPARTMENTAL ACCOUNTING. Provides separate information about the revenues and expenses of each department Useful to management for three purposes: Planning Control Performance evaluation Generally for internal financial statement users
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CHAPTER 9. Responsibility Accounting. Learning Objective. To describe the concept of decentralization. LO1. Relating to the responsibilities of individual managers. To evaluate managers on controllable items. Responsibility Accounting.
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Transportation Business Management. Growing the Business. Workshop Outcomes. Read and Interpret your own financial statements Analyze budget and profit and loss statements for profitability Complete a SWOT analysis and plan for future directions
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Chapter 13. Investment Fundamentals. Learning Objectives. Explain how to get started as an investor. Identify your investment philosophy and invest accordingly. Describe the major factors that affect the rate of return on investments.
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CHAPTER 11. Decision Making and Relevant Information. Decision Models. A decision model is a formal method of making a choice, often involving both quantitative and qualitative analyses Managers often use some variation of the Five-Step Decision-Making Process.
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Balanced Scorecard Model. Financial Perspective. Learning & Growth Perspective. Customer Perspective. Internal Business Process Perspective. Balanced Scorecard Components. Financial Perspective Customer Perspective Internal Business Process Perspective Learning and Growth Perspective.
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Valuation: Quiz 1 Review. Aswath Damodaran Updated: March 2013. Key topics covered. Valuation Approaches What are the three approaches to valuation? From a big picture perspective, what are the key differences between the different valuation approaches?
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Module 5. Reporting and Analyzing Operating Income. Revenue Recognition. Revenue recognition criteria realized or realizable , and earned Realized or realizable means primarily that cash is collected or a receivable is collectible.
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Overhead Set #5: Typical Downtown Office Building--1986. Size: 450,000 ft 2 Land: 15% of total property value Depreciation: straight-line over 19 years Debt: 75% loan-to-value; interest only; 9% Price: $170.78/ft 2 Effective Gross Rent: $21.73/ft 2 Net Operating Income: $14.17/ft 2.
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Bill Koefoed GM, Investor Relations Microsoft Corporation.
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