CHAPTER 23 OPERATIONAL BUDGETING OVERVIEW OF BRIEF EXERCISES‚ EXERCISES‚ PROBLEMS‚ AND CRITICAL THINKING CASES Brief Exercises B. Ex. 23.1 B. Ex. 23.2 B. Ex. 23.3 B. Ex. 23.4 B. Ex. 23.5 Topic Budgeting philosophies Cash flow at Body Builders Production budget Estimating direct materials inventory Benefits of budgeting Learning Objectives 23-3 23-1‚ 23-5 23-4 23-4 23-2 B. Ex. 23.6 B. Ex. 23.7 B. Ex. 23.8 B. Ex. 23.9 Elements of the budget Flexible budgets Operating expense budget Cost of budgeting
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Moment of Inertia Academic Resource Center What is a Moment of Inertia? • It is a measure of an object’s resistance to changes to its rotation. • Also defined as the capacity of a cross-section to resist bending. • It must be specified with respect to a chosen axis of rotation. • It is usually quantified in m4 or kgm2 Quick Note about Centroids…. • The centroid‚ or center of gravity‚ of any object is the point within that object from which the force of gravity appears to act. •
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Life is the summation of many single moments. Some moments give happiness‚ some give sadness and some moments give us such a glory that we want to recall those moments whenever we get some times. I can yet remember the day when such a glorious moment came to my life. That time I was in seven standards. I was learning painting as it was my passion. One day‚ I got to know from our art teacher that ‘Standard Chartered Bank’ was going to organize an art competition all around the country. Our teacher
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Living in the Moment As much as we all want to fully enjoy life we don’t know how‚ we experience enjoyment in such variability that we’re not able to pin it down to an exact science. The thing is living is easy‚ but truly enjoying and appreciating life’s most memorable moments takes a conscious effort. When was the last time you allowed yourself to just sit and savor the present moment – not reminiscing about the past and not anticipating the future? Not doing anything just being. Being in the here
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Live in the Moment: A personal response to "Snapshots" Life never goes the way you think it might. This year has been pretty bad for me and it seemsthat everything that can go wrong has gone wrong. Getting out of a rut is never easy and the worst part of it is that knowingly people that you thought you could depend on to be there walking away when things gets tough. It really feels like life doesn’t have any meaning anymore at a point and all you can feel is an emptiness
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Everyday I wake up feeling grumpy . It ’s a brand new day ‚ but I know nothing new will happen . It ’s the same old school-house routine and I ’ve grown tired of it . School can be really boring sometimes . Or maybe most of the time . One day ‚ in one of our group works in school ‚ an outreach program actually ‚ we were asked to visit a home for street children . The group ’s task was to conduct some sort of a peer tutorial session with the street children in subjects like math and science
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In the article entitled Cool at 13‚ Drift at 23‚ Jan Hoffman speaks about how at 13 years old these kids were cool‚ but when they were in high school their social status often plummeted. First‚ Hoffman discusses that the kids didn’t turn out okay. In high school they began struggling in many ways. It was their early rush into pseudomature behavior that set them up for trouble. The writer talks about how in their 20’s‚ many of them have had troubles with intimate relationships‚ alcohol‚ marijuana
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world because some people know him even without knowing a thing about basketball. Michael Jordan has a variety of products in market that many people like because of their texture‚ style‚ authenticity and models and because it is Michael Jordan. People sometimes also recognize the logo of the brand and people would be willing to pay a high quantity of money to get Michael Jordan’s products. Jordan is a role model for little kids to persuade them to become basketball players or at least practice the
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CHAPTER 23 Statement of Cash Flows LEARNING OBJECTIVES 1. 2. 3. 4. 5. 6. 7. 8. 9. Describe the purpose of the statement of cash flows. Identify the major classifications of cash flows. Differentiate between net income and net cash flows from operating activities. Contrast the direct and indirect methods of calculating net cash flows from operating activities. Determine net cash flows from investing and financing activities. Prepare a statement of cash flows. Identify sources of information for
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An Embarrassing Moment Sometimes falling down in a crowded mall filled with people can be a good thing. Being embarrassed definitely beats the experience of having several painful treatments for burning warts off your leg‚ and trying to get the warts to go away by covering the area with duck tape for two weeks. Finally‚ out of nowhere‚ the warts disappear the second you fall face down on the floor in front of a massive amount of people. Numerous methods to wart removal include: painful
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