Accounting principles ii - Study guides, Class notes & Summaries
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Testbank For Managerial Accounting 18th by Ray Garrison
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Testbank For Managerial Accounting 18th 
Edition By Ray Garrison 
Version 1 2 
MULTIPLE CHOICE - Choose the one alternative that best completes the statement or 
answers the question. 
1) Which of the following statements are true? 
1. A factory supervisor's salary would be classified as an indirect cost with respect to a unit 
of product. 
2. A direct cost is a cost that can be easily traced to the particular cost object under 
consideration. 
3. A cost can be direct or indirect. The classi...
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CPA Ethics Exam Questions With Correct and Verified Answers 2024 (Graded A+)
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CPA Ethics Exam Questions With Correct and Verified Answers 2024 (Graded A+). Which category contains the ethical standards, a 
violation of which makes a member liable to disciplinary 
action? 
(a) Ethics Rulings. 
(b) Interpretations of the Rules. 
(c) Rules. - Answer (c) is the conect answer. Code of Professional 
Conduct, Strncture, says that infraction of any of the rules makes a member liable to 
disciplinary action. 
(a) is wrong since members who depart from the 
guidance in ethical ruli...
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Accounting Principles II: Budgets Complete Study Guide
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Accounting Principles II: 
 Budgets 
Complete Study Guide 
 
Introduction to Budgets 
Budgets are part of a company's long‐range planning system. While some portions of a long‐range plan are concerned with the organization in five to ten years, the budget is the short‐range portion of the plan. Most budgets are prepared for a twelve‐month period, sometimes on a rolling basis. A rolling budget is updated quarterly (or as often as management requires the data) by dropping the three months...
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Accounting Principles II: Corporations Complete Study Guide
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Accounting Principles II: Corporations 
Complete Study Guide 
 
Characteristics of a Corporation 
A corporation is a legal entity, meaning it is a separate entity from its owners who are called stockholders. A corporation is treated as a “person” with most of the rights and obligations of a real person. A corporation is not allowed to hold public office or vote, but it does pay income taxes. It may be established as a profit making or nonprofit organization and may be publicly or privately h...
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Accounting Principles II: Long-Term Liabilities Complete Study Guide
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Accounting Principles II: Long-Term Liabilities 
Complete Study Guide 
 
Long‐Term Liabilities Defined 
Long‐term liabilities are existing obligations or debts due after one year or operating cycle, whichever is longer. They appear on the balance sheet after total current liabilities and before owners' equity. Examples of long‐term liabilities are notes payable, mortgage payable, obligations under long‐term capital leases, bonds payable, pension and other post‐employment benefit oblig...
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Solutions for Fundamental Accounting Principles Volume 1, 17th Canadian Edition by Larson
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Solutions Manuals for Fundamental Accounting Principles Volume 1 Vol 1 17th Canadian Edition 17ce by Kermit D. Larson, Heidi Dieckmann, John Harris. ISBN-13: 1325 
 
Full Chapters Solutions are included for Vol 1 17ce 
 
CHAPTER 1 Accounting in Business 
 
CHAPTER 2 Analyzing and Recording Transactions 
 
CHAPTER 3 Adjusting Accounts for Financial Statements 
 
CHAPTER 4 Completing the Accounting Cycle and Classifying Accounts 
 
CHAPTER 5 Accounting for Merchandising Activities 
 
CHAPTER 6 Inv...
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Accounting Principles II: Statement of Cash Flows Complete Study Guide
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Accounting Principles II: Statement of Cash Flows 
Complete Study Guide 
 
Statement Sections 
Cash management is an important function for every business. Knowing what cash is expected to be received and what cash is required for payments is critical information in determining whether a company has excess cash for investment or will need additional cash to meet operating needs such as paying its employees or its suppliers. 
The financial statement that reports activity in cash and cash equival...
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Accounting Principles II: Financial Statement Analysis Complete Study Guide
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Accounting Principles II: Financial Statement Analysis 
Complete Study Guide 
 
Need for Financial Statement Analysis 
Financial statement analysis is used to identify the trends and relationships between financial statement items. Both internal management and external users (such as analysts, creditors, and investors) of the financial statements need to evaluate a company's profitability, liquidity, and solvency. The most common methods used for financial statement analysis are trend analysis,...
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Accounting Principles II: Traditional Cost Systems Concepts Complete Study Guide
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Accounting Principles II: Traditional Cost Systems Concepts 
Complete Study Guide 
 
Job Order Cost System 
The two basic types of manufacturing processes are the job order approach, where each order is customized, and mass production, where the product is always the same. To accompany these procedures are the two traditional types of cost accounting systems: job order cost system and process cost system. The information captured by these cost accounting systems aids managers in determining tota...
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Accounting Principles II: Flexible Budgets and Standard Costs Complete Study Guide
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Accounting Principles II: Flexible Budgets and Standard Costs Complete Study Guide 
 
Flexible Budgets 
A budget report is prepared to show how actual results compare to the budgeted numbers. It has columns for the actual and budgeted amounts and the differences, or variances, between these amounts. A variance may be favorable or unfavorable. On an income statement budget report, think of how the variance affects net income, and you will know if it is a favorable or unfavorable variance. If the ...
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Accounting Principles II: Partnerships Complete Study Guide
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Accounting Principles II: Partnerships 
Complete Study Guide 
 
Characteristics of a Partnership 
A partnership is an unincorporated association of two or more individuals to carry on a business for profit. Many small businesses, including retail, service, and professional practitioners, are organized as partnerships. 
A partnership agreement may be oral or written. However, to avoid misunderstandings, the partnership agreement should be in writing. The agreement should identify the partners; t...
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Accounting Principles II: Managerial and Cost Accounting Concepts Complete Study Guide
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Accounting Principles II: Managerial and Cost Accounting Concepts 
Complete Study Guide 
Managerial versus Financial Accounting 
Financial statements are used by both external users and internal management and provide general information about the entire company. For example, the balance sheet reports total inventories and the income statement reports cost of goods sold, but the costs of individual products are not disclosed to the public. Internal management needs detailed information to make d...
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