range that will have any excessive variances in determining the proper cost drivers to help wit its decision-making in implementing a control system. How do cost relationships and behaviors determine decision-making prerogatives? In managerial accounting, the primary objective of decision-making is to maximize the business’s capital and
Words: 1187 - Pages: 5
Seventh Edition Accounting for Decision Making and Control Jerold L. Zimmerman University of Rochester To: Conner, Easton, and Jillian ACCOUNTING FOR DECISION MAKING AND CONTROL, SEVENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed
Words: 209552 - Pages: 839
IMPACT OF ACCOUNTING INFORMATION ON MANAGEMENT’S DECISION MAKING – VINAMILK CASE STUDY TRUONG THUY CHUNG BACHELOR OF BUSINESS (ACCOUNTING) HONS HELP UNIVERSITY COLLEGE October 2011 i THE IMPACT OF ACCOUNTING INFORMATION ON MANAGEMENT’S DECISION MAKING – VINAMILK CASE STUDY By TRUONG THUY CHUNG Graduation Project Submitted to the Department of Business Studies, HELP University College, in Partial Fulfilment of the Requirements for the Degree of Bachelor of Business (accounting) Hons
Words: 11081 - Pages: 45
guide to accounting for agricultural assets November 2009 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2009 IFRS technical publications Manual of accounting – IFRS 2010 IFRS pocket guide 2009 Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and extracts from company reports. The Manual is a three-volume set comprising: • Manual of accounting – IFRS
Words: 8300 - Pages: 34
MANAGEMENT ACCOUNTING: AN OVERVIEW Learning Objectives Distinguish between managerial & financial accounting. Understand the evolution of management accounting. Explain about the IFAC model. Understand how managers can use accounting information to implement strategies. Explain about Relevant Lost & Relevant Regained. 2 Learning Objectives Distinguish between managerial & financial accounting. Understand the evolution of management accounting. Explain
Words: 2550 - Pages: 11
offering a stock option incentive in addition to salary, knowing that Wessling wanted to acquire financial security for his retirement. The two men came to a clear understanding that Wessling, as general manager, had full authority to execute any changes he desired. In addition, Wessling would explain the reasons for his decisions to Mr. Hanson and thereby train him for successful leadership upon Wessling’s retirement. Hanson Manufacturing Company made only three industrial products, 101, 102
Words: 2119 - Pages: 9
NINJA CPA REVIEW® NINJA Notes 2015 Financial Accounting & Reporting Table of Contents The N.I.N.J.A. Framework I. IFRS 8 II. Accounting Changes 19 III. Financial Reporting 20 IV. Bonds & Debt Restructure 38 V. Consolidations 47 VI. Deferred Taxes 50 VII. Derivatives, Hedging, & Translation 52 VIII. Fixed Assets 56 IX. Governmental Accounting 62 X. Personal Financial Statements, Segments, & Interim Reporting 73 XI. Partnership Accounting 76 XII. Inventory 79 XIII. Investments 85
Words: 11984 - Pages: 48
disclosure is a material misstatement on the financial statements (ASA 315). Audit Evidence: The auditor should check sufficiency and correctness of disclosures of financial indicators. The auditor should carry out an extensive review level to which losses are caused by the non-recurrent transactions or events, how cash is expected to flow as well as
Words: 2939 - Pages: 12
Blooper Industries must replace its magnoosium purification system. Quick & Dirty Systems sells a relatively cheap purification system for $16 million. The system will last 4 years. Do-It-Right sells a sturdier but more expensive system for $18 million; it will last for 5 years. Both systems entail $3 million in operating costs; both will be depreciated straight-line to a final value of zero over their useful lives; neither will have any salvage value at the end of its life. The firm’s tax rate is
Words: 4409 - Pages: 18
All CFA Institute members and candidates are required to comply with the Code and Standards Basic structure for enforcing the Code and Standards The CFA Institute Bylaws primary principles Based on two Fair process to member and candidate Confidentiality of proceedings Rules of Procedure Maintains oversight and responsibility The CFA Institute Board of Governors Through the Disciplinary Review Committee (DRC) Is responsible for the enforcement of the Code and Standards Conducts professional
Words: 5900 - Pages: 24
