of total Windows Division revenue. In addition to PC market changes‚ Windows OEM revenue is impacted by: hardware market changes driven by shifts between emerging markets and developed market‚ consumer PCs and business PCs‚ and the impact of lower cost netbook PCs; the attachment of Windows to PCs shipped and changes in inventory levels within the OEM channel; and pricing changes and promotions‚ the pricing variation associated with OEM channel shifts from local and regional system builders to
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COSTING 4-1 Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2 In a job-costing system‚ costs are assigned to a distinct unit‚ batch‚ or lot of a product or service. In a process-costing system‚ the cost of a product
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COST ACCOUNTING-MMS FORMAT OF COST SHEET Opening stock of Raw Material XX Add: Raw material purchased XX Less: Closing Stock of Raw Material XX Raw Material Consumed ZZ Direct Labor XX Direct Expenses. XX PRIME COST ZZ Add: Factory Overheads: Indirect Material XX Indirect Labor XX Indirect Expenses XX GROSS WORKS COST/FACTORY COST ZZ Add: Opening WIP XX Less: Closing WIP XX COST OF GOODS MANUFACTURED
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LABOUR COST ACCOUNTING. It is concerned with identifying the amount of labour costs to be changed to jobs and overhead accounts. Where a manufacturing organization operates a job costing system‚ information on the labour costs should be properly captured from the following documents:- i) Job Cards: This is open for each job‚ when the job is started‚ the time of starting is entered on the job card and when it is completed‚ the completion time is also entered. The difference between the two
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Executive summary Cost management is a critical technique to every business firm; the main issue for manager making decision is cost control and profit maximization. This report aims to analyze the different cost occur in a real business based on a case study of Gearbulk Australasia Pty Ltd such as costing systems and value chain. The main methodologies we used in this project are face to face interview of the company’s line manager who called Bryan. It provides us lots of insights of cost control and
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Conceptual Framework Cost Accounting Cost accounting‚ as a tool of management‚ provides management with detailed records of the costs relating to products‚ operations or functions. Cost accounting refers to the process of determining and accumulating the cost of some particular product or activity. It also covers classification‚ analysis and interpretation of costs. The cost so determined and accumulated may be the estimated future costs for planning purposes‚ or actual (historical) costs for evaluating
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Intermediate Accounting Review Exam 3 Chapter 4 Statement of Cash Flows (SCF): is an essential component within the set of basic financial statements. Is presented for each period for which results of operations are provided. Operating Activities: inflows and outflows of cash related to the transactions entering into the determination of net operating income. Cash inflows include cash received from: 1. Customers from the sale of goods or services. Ex./ collection of cash from customers
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Accounts basic concept with tally Accounting: It is an art of recording‚ classifying and summarizing in significant manner and in terms of money‚ transactions and events which are of financial character and interpreting the results thereof. Business transaction: A business transaction is “The movement of money and money’s worth form one person to another”. Or exchange of values between two parties is also known as “Business Transaction”. Purchase: A purchase means goods purchased by a businessman
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SOAL LATIHAN CHAPTER 18 ASISTENSI COST ACCOUNTING UNIVERSITAS BAKRIE 1. 18-16 The following data‚ in physical units‚ describe a grinding process for January : WIP‚ beginning 19‚000 Started during current period 150‚000 To account for 169‚000 Spoiled units 12‚000 Good units completed and transferred out 132‚000 WIP‚ending 25‚000 Accounted for 169‚000 Inspection occurs at the 100% completion stage. Normal spoilage is 5 % of the good units passing inspection
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ADM 3346A COST ACCOUNTING Solution Fall 2010 Midterm Examination STUDENT NAME: _________________________________________________ STUDENT NUMBER: ________________________________________________ 90 minutes INSTRUCTIONS 1. 2. 3. 4. Books and notes are not permitted‚ except language dictionaries. Non programmable calculators are permitted. Put all answers in the question booklet Questions concerning possible errors in the exam only will be answered. Questions Max Points
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