CASE #4: G.G. Toys 1. Do you recommend that G.G. Toys change its existing cost system in the Chicago plant? In the Springfield plant? Why or why not? G.G. Toys should change its existing cost accounting system from traditional costing to activity-based costing (ABC) in the Chicago plant as it is allocating its entire manufacturing overhead on the basis of just one cost driver: production run direct labor cost. Since overhead at the Chicago plant is high, accurate cost accounting system is required
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READ THIS ARTICLE BEFORE READING THE BNB CASE UNEQUAL TREATMENT ALIENATING CUSTOMERS ISN’T ALWAYS A BAD IDEA, MANY FIRMS DISCOVER Banks, Others Base Service On Whether an Account Is Profitable or a Drain ‘Redlining in the Worst Form’ By Rick Brooks Staff Reporter of The Wall Street Journal CHARLOTTE, N.C.–Fielding phone calls at First Union Corp.’s huge customer service center here, Amy Hathcock is surrounded by reminders to deliver the personal touch. Televisions hang from the ceiling
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Journal of Business Case Studies – November/December 2010 Volume 6, Number 6 Calculating The Beta Coefficient And Required Rate Of Return For Coca-Cola John C. Gardner, University of New Orleans, USA Carl B. McGowan, Jr., Norfolk State University, USA Susan E. Moeller, Eastern Michigan University, USA ABSTRACT In this paper, we demonstrate how to compute the required rate of return for Coca-Cola using modern portfolio theory with data downloaded from the internet. We demonstrate how to
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Islamic Accounting (Cheltenham: Edward Elgar, 2011), pp. xiii-xx. The printed version may differ slightly from the text set out below, and the printed version should be regarded as definitive. An Islamic Perspective of Accounting: Introduction and Overview Christopher Napier and Roszaini Haniffa Introduction The emergence of Islamic banks and other Islamic financial institutions since the 1970s has stimulated a modern literature that has identified itself as addressing “Islamic Accounting”. What
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Journal of Digital Accounting Research Vol. 11, 2011 pp. 25 - 43 ISSN: 1577-8517 The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs1 Elena Urquía Grande. Complutense University of Madrid. Spain. eurquiag@ccee.ucm.es Raquel Pérez Estébanez. Complutense University of Madrid. Spain. raquel.perez@ccee.ucm.es Clara Muñoz Colomina. Complutense University of Madrid. Spain. cimunnoz@ccee.ucm.es Abstract. This research study is aimed, based
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IIN COMMERCE AND MANAGEMENT NTERNAT ONAL JOURNAL OF RESEARCH N COMMERCE AND MANAGEMENT Sr. No. CONTENTS TITLE & NAME OF THE AUTHOR (S) A CROSS-SECTIONAL STUDY OF ACCEPTANCE OF MENTORING FOR PROFESSIONAL DEVELOPMENT IN EDUCATIONAL INSTITUTIONS IN GULF COUNTRIES DR. IMRAN HAMEED & DR. NAZIA RASOOL QAZI ROLE OF USER FEES IN ETHIOPIA: A CASE STUDY OF JIMMA UNIVERSITY SPECIALIZED HOSPITAL, SOUTH WEST ETHIOPIA DR. DEVI NAIR & KORA TUSHUNE EXPORT GROWTH OF NON – OIL SECTOR IN OMAN: THE ERA OF LIBERALIZATION
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COMMERCE AND MANAGEMENT NTERNAT ONAL JOURNAL OF RESEARCH N COMMERCE AND MANAGEMENT Sr. No. CONTENTS TITLE & NAME OF THE AUTHOR (S) A CROSS-SECTIONAL STUDY OF ACCEPTANCE OF MENTORING FOR PROFESSIONAL DEVELOPMENT IN EDUCATIONAL INSTITUTIONS IN GULF COUNTRIES DR. IMRAN HAMEED & DR. NAZIA RASOOL QAZI ROLE OF USER FEES IN ETHIOPIA: A CASE STUDY OF JIMMA UNIVERSITY SPECIALIZED HOSPITAL, SOUTH WEST ETHIOPIA DR. DEVI NAIR & KORA TUSHUNE EXPORT GROWTH OF NON – OIL SECTOR IN OMAN: THE ERA OF LIBERALIZATION
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treatment by the IASB and FASB, as outlined in 2 their discussion paper, Leases – Preliminary Views, will have a varying degree of impact on U.S firms. After a review of the evolution of lease accounting and a discussion of financial ratio analysis, this paper examines the impact of the proposed accounting change on common financial ratios of 142 large public companies. The proposal requiring the capitalization of all lease arrangements is generally detrimental to such financial measurements, with
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Chapter 1 Accounting in Business QUESTIONS 1. The purpose of accounting is to provide decision makers with relevant and reliable information to help them make better decisions. Examples include information for people making investments, loans, and business plans. 2. Technology reduces the time, effort, and cost of recordkeeping. There is still a demand for people who can design accounting systems, supervise their operation, analyze complex transactions, and interpret reports. Demand also
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today must ensure that operational processes are performing efficiently and effectively in compliance with current regulations. Accountants must adhere to domestic standards set by organizations—such as the Public Company Accounting Oversight Board and the Financial Accounting and Standards Board—as well as global standards, such as the International Financial Reporting Standards, requiring appropriate implementation and assessment of internal controls. Whether developing appropriate processes internally
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