MARGINAL AND ABSORPTION COSTING Marginal costing is a technique in which production units are valued at marginal cost of production and fixed costs are written off as period costs. It follows that‚ stocks are valued using only the variable cost of production whereas fixed costs are treated as relating to the period and must be taken off in total. Management accounting is based on marginal costing. TERMINOLOGY USED. Gross contribution: Is the difference between sales value and variable costs
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Variable costing vs Absorption costing Variable and Absorption costing are two different methods and ways that many organizations use to determine and calculate product cost. The income statements formats of both methods include period and product costs. However‚ each one has a different cost classification definition. Both have the same direct material and direct labor allocation‚ the differences is how they report the income‚ product‚ and pricing One of the main differences between
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Abstract: This experiment explores the technique of absorption spectroscopy. The procedures deal with the wavelengths and absorption of dyes in a sample of grape Kool-aid. The use of Beer’s Law helps to determine values of absorption. Introduction: This experiment demonstrates another technique used in the analysis molecules with light. The study of light absorbed my molecules is known as absorption spectroscopy. This is very easily the opposite of emission spectroscopy because it occurs when
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Specific Heat and Conservation of Energy When energy in the form of heat Q is added to a material‚ the temperature of the material rises. Note that temperature‚ in units of degrees Celsius (°C) or Kelvin (K)‚ is a measure of how hot or cold a substance is‚ while heat‚ in units of joules (J) or calories (cal)‚ is a measure of its thermal energy. 1cal = 4.19J. A measure of the efficiency with which a substance can store this heat energy is known as specific heat capacity‚ or simply the specific heat‚ . The
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Introduction- Heat is energy that is warm. Heat energy comes from different energy forms or types like electrical. Heat is also natural‚ from the sun. Heat transforms by reflecting on something and giving it warmth. The temperatures on the coloured cans will vary because they absorb different amounts of heat. According to the particle theory when an object heats up the particles spread out and move more. Aim- The aim of this experiment is to test how colour affects the amount of heat being absorbed
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Heat transfer Heat transfer is the transition of thermal energy from a hotter object to a cooler object ("object" in this sense designating a complex collection of particles which is capable of storing energy in many different ways). When an object or fluid is at a different temperature than its surroundings or another object‚ transfer of thermal energy‚ also known as heat transfer‚ or heat exchange‚ occurs in such a way that the body and the surroundings reach thermal equilibrium‚ this means that
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Digestion/ Absorption and Homeostasis In order to survive‚ our bodies must bring in energy and nutrients for the cells of the body through eating and digestion of food. To be carried to the cells of the body by the blood stream‚ food must be broken down to molecules. This breaking down of food into molecules‚ small enough to be absorbed into and carried through the blood stream‚ is carried out by the digestive system through the process of digestion and absorption. Digestion is the process of
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INTRODUCTION Vapour absorption refrigeration system is one of the oldest methods of producing refrigerating effect. John Leslie in 1810 kept H2SO4 and water in two separate jars connected together. H2SO4 has very high affinity for water. It absorbs water vapour and this becomes the principle of removing the evaporated water vapour requiring no compressor or pump. H2SO4 is an absorbent in this system that has to be recycled by heating to get rid of the absorbed water vapour‚ for continuous
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Lectures Lectures of Heat Transfer Heat Transfer Rate Processes Mode Conduction Convection Radiation Transfer Mechanism Diffusion of energy due to random molecular motion Diffusion of energy due to random molecular motion plus bulk motion Energy transfer by electromagnetic waves Rate of heat transfer (W) q = - kA dT dx q = h A(Ts-T∞) q = σ ε A(Ts4-Tsur4) By Mr. Amjed Ahmed Ali Syllabus of Heat Transfer (English)‚ (2 hours/ week‚ Applied 2 hours /week) 1.Heat transfer by conduction
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Sam Woods is a very important character in the novel In the heat of the night. He is a racist‚ and throughout the novel you will notice many changes in his attitude towards Negro’s. Sam Woods is a middle-aged man‚ who works for the city of Well’s police department. Until Chief Gillespie had arrived in town‚ Sam Wood had been rated as a big man‚ but Bill Gillespie’s towering size‚ made Sam look a normal size. Sam takes a lot of pride into his work‚ and has read up on everything you need to no
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