Tiếng anh . costing Management Accounting | 23 Figure 2. 2 • Management Accounting Tools 1. Comprehensive business budgeting 2. Flexible budgeting and variance. product cost 28 | CHAPTER TWO • Management Accounting and Decision-Making Q. 2. 1 List four examples of strategic decisions. Q. 2. 2 List six
Tiếng anh . 8, 733 ,425 General and Admin. 924 ,31 3 Fixed mfg. overhead 1,889,574 ––––––––– Total expenses 11,547 ,31 2 ––––––––– Net operating income (2 ,30 2 ,35 4). Prepare an adjusted trial balance. Step 5 Prepare nancial statements. Step 6 Make end-of-the-period journal entries: a. Make entries to transfer appropriate
Tiếng anh . Note: The flow lines denote journal entries at the end of the accounting period to transfer cost. Figure 4. 4 • Flow of Manufacturing Cost . 3 ,4 2. Non manufacturing costs ‑ Items 6, 7, 8, 9, 10 3. Expired costs ‑ Items 5, 6, 7, 8, 9, 10 4. Unexpired costs ‑ Items 11, 12, 13, 14 5.
Tiếng anh . charges 5. Quantity sold 14. Cost of inventory 6. Planned quantity 15. Under-over-applied overhead 7. Variable costs (direct) 16. Contribution. direct costing? Q. 6. 6 Draw a cost ow diagram of absorption costing. Q. 6. 7 Draw a cost ow diagram of direct costing. Q. 6. 8 In comparing absorption