under efficient operating conditions absorption costing all manufacturing costs are assigned to products: direct material‚ direct labour‚ variable and fixed manufacturing overhead acceptable quality level (AQL) the defect rate at which total quality costs are minimised account classification method (or account analysis) the process in which managers use their judgement to classify costs as fixed‚ variable or semivariable costs accounting rate of return (or simple rate of return‚ rate of return on assets
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Debt market India Debt market refers to the financial market where investors buy and sell debt securities‚ mostly in the form of bonds. These markets are important source of funds‚ especially in a developing economy like India. India debt market is one of the largest in Asia. Like all other countries‚ debt market in India is also considered a useful substitute to banking channels for finance. The most distinguishing feature of the debt instruments of Indian debt market is that the return is fixed
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Current Event Summary: Senate Democrats drop reforms from an aid package set for Ukraine on Tuesday. The funds would have increased the Ukraine loan package while ratifying changes that only the United States has opposed. President Obama proposed those changes to European allies whom have agreed‚ but won’t be providing as much money as he proposed to the cause. “The governance changes would raise the borrowing limit of countries like Ukraine at the multilateral lending institution‚ while giving
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ALTERNATIVE MINIMUM TAX ALTERNATIVE MINIMUM TAX The alternative minimum tax (AMT) is an income tax imposed by the United States federal government on individuals‚ corporations‚ estates and trusts. AMT is imposed at a nearly flat rate on the adjusted amount of taxable income above a certain threshold (also known as exemption). Note that this exemption is substantially higher than the exemption from regular income tax. Regular income tax is adjusted for
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Current and Non-current Assets Without assets‚ businesses could not function. In order to show how much a business owns assets are used in accounting to clearly define the positive side of a balance sheet. Current and non-current assets are not only cash‚ but also monies which will turn into cash in the future. This includes receivables‚ properties‚ work in progress and buildings. This paper will define current and non-current assets‚ differentiate between the two‚ the order of liquidity and
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PLEASE VISIT THESE LINKS TO GET THE 2013 BECKER VIDEO LECTURES! For bulk downloading (faster)- zipped files Note: After you click on an arrow icon‚ It will say "Sorry an error has occurred‚ retrying." click download‚ and you’ll be directed to "Google Drive can’t scan this file for viruses.name of the file.zip (644M) exceeds the maximum size that Google can scan. Would you still like to download this file?"‚ and click download anyway. 2013 Becker AUD (exam review videos) https://drive.google
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Population Commission has noted the increasing feminization of migration as more and more women are leaving the country to work abroad. A huge number of women are deployed as laborers and unskilled workers. Female Overseas Filipino Workers incur more costs and face greater risks compared to their male OFWs counterparts. They are subjected to discrimination‚ trafficking‚ prostitution and degrading jobs. They are also prone to human rights abuses‚ reproductive health problems and violence. According
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expense or depreciation cost is fixed cost or variable cost in nature? Fixed costs: Fixed costs are such costs that do not change with the change in activity level within the relevant range. Where relevant range can be defined in terms of time or activity level. Variable costs: Variable costs are such costs that change with the change in activity level . Coming to the question‚ depreciation expense or depreciation cost can either be fixed or variable and this depends on the method adopted to measure
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property or right(s) received. However‚ onerous transfers 1 are subject to business taxes instead of transfer taxes. discussed in chapters 7 to 11 of this book. Succession and Transfer Taxes Gratuitous transfer or donation may take effect at the time of death of the donor or during the lifetime of both the donor and the donee. The former is known as “donation mortis causa” subject to estate tax while the latter is known as “donation inter vivos” subject to donor’s tax. Consequently‚ transfer
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The Cost of Capital 1 Background As investors desire to obtain the best/highest return on their investments in securities such as shares (Equity) and loans to companies such as debentures (Debt)‚ these returns are costs to the companies paying these Dividends (on equity) and Interest (on Debts)! It all depends on the perspective from which we chose to view the calculation (are we Earning or Paying?) Companies MUST consider the cost of financing they receive in the form of equity or debt if they
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