Accounting principles ii - Study guides, Class notes & Summaries
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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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Accounting Principles II: Investments Complete Study Guide
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Accounting Principles II: Investments 
Complete Study Guide 
 
Introduction to Investments 
Companies may have cash balances that exceed their current operating needs. If the extra cash is not needed for a short period of time, the company may invest the excess cash to generate interest or dividend revenue. A company may also have a strategic purpose for accumulating cash, such as acquiring stock in another corporation. The investment of cash in each of these circumstances results in an investme...
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Accounting Principles II: Cost-Volume-Profit Relationships Complete Study Guide
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Accounting Principles II: Cost-Volume-Profit Relationships 
Complete Study Guide 
 
 
Cost Behavior 
The way a specific cost reacts to changes in activity levels is called cost behavior. Costs may stay the same or may change proportionately in response to a change in activity. Knowing how a cost reacts to a change in the level of activity makes it easier to create a budget, prepare a forecast, determine how much profit a new product will generate, and determine which of two alternatives should b...
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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 class...
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Accounting Principles II: Capital Budgeting Complete Study Guide
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Accounting Principles II: Capital Budgeting 
Complete Study Guide 
 
Capital Budgeting Techniques 
Capital budgeting is the process most companies use to authorize capital spending on long‐term projects and on other projects requiring significant investments of capital. Because capital is usually limited in its availability, capital projects are individually evaluated using both quantitative analysis and qualitative information. Most capital budgeting analysis uses cash inflows and cash outflo...
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Accounting Principles II: Activity-Based Costing Complete Study Guide
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Accounting Principles II: Activity-Based Costing 
Complete Study Guide 
 
Activity-Based Costing Activities 
Traditionally, in a job order cost system and process cost system, overhead is allocated to a job or function based on direct labor hours, machine hours, or direct labor dollars. However, in some companies, new technologies have changed the manufacturing environment such that the number of hours worked or dollars earned by employees are no longer good indicators of how much overhead will ...
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Accounting Principles II: Current Liabilities Complete Study Guide
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Accounting Principles II: Current Liabilities 
Complete Study Guide 
 
Liability Defined 
A liability is an existing debt or obligation of a company. It is an amount owed to a third‐party creditor that requires something of value, usually cash, to be transferred to the creditor to settle the debt. Most obligations are known amounts based on invoices and contracts; some liabilities are estimated because the value that changes hands is not fixed at the time of the initial transaction. Liabiliti...
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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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FAC1602 EXAM PACK 2024
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Introduction and overview of the module ......................................................... ii 
LEARNING UNIT 1 
Introduction to the preparation of financial statements .......................... 1 
LEARNING UNIT 2 
Financial statements of a sole proprietorship ........................................ 24 
LEARNING UNIT 3 
Establishment and financial statements of a partnership ...................... 46 
LEARNING UNIT 4 
Changes in the ownership structure of partnerships ..............
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Solutions for Auditing: A Practical Approach, 4th Canadian Edition by Moroney
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Complete Solutions Manual for Auditing: A Practical Approach, 4th Canadian Edition 4ce by Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren. ISBN-13: 9480 
 
1 Introduction and Overview of Audit and Assurance 1-1 
 
1.1 Auditing and Assurance Defined 1-4 
 
1.2 Demand for Audit and Assurance Services 1-6 
 
1.2.1 Financial Statement Users 1-6 
 
1.2.2 Sources of Demand for Audit and Assurance Services 1-7 
 
1.2.3 Theoretical Frameworks 1-8 
 
1.2.4 Demand in a Voluntary Setting 1-9 
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