The Fight Against Buy Custom Essay Papers

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An Introduction to Managerial Accounting and Cost Concepts

1-1 Chapter 1 An Introduction to Managerial Accounting and Cost Concepts Introduction to Managerial Accounting MSc. Mohammad Hicham Khalil Objectives 1. Comparison of Financial and Managerial 2. 3. 4. 5. 6. 7. 8. Accounting. General Cost Classifications. Product Cost versus Period Cost. Cost Classifications on Financial Statements. Cost Classifications for Predicting Cost Behavior. Cost Classification for Assigning Costs to Cost Objectives. Cost Classification for Decision Making. Review Problems MSc. Mohammad Hicham Khalil Introduction to Managerial Accounting 1-2 Learning Objective 1 Comparison of Financial and Managerial Accounting Introduction to Managerial Accounting MSc. Mohammad Hicham Khalil†¦show more content†¦Product costs consist of: Direct materials. Direct labor. Manufacturing overhead. Product costs are sometimes called â€Å"Inventoriable cost†. Introduction to Managerial Accounting MSc. Mohammad Hicham Khalil 1-11 Period Costs Are all the costs that are not included in p product costs. These costs are expensed on the income statement in the period in which they are incurred. All Selling, General and Administrative Costs a e considered are co s de ed to be pe od costs period costs. Introduction to Managerial Accounting MSc. Mohammad Hicham Khalil Product Costs VS Period Costs Product costs include direct materials, direct , labor, and manufacturing overhead. Inventory Cost of Goods Sold Period costs are not included in product p costs. They are expensed on the income statement. Expense Sale Balance Sheet Income Statement Income Statement MSc. Mohammad Hicham Khalil Introduction to Managerial Accounting 1-12 Introduction to Managerial Accounting MSc. Mohammad Hicham Khalil Quick Check Which of the following costs would be g considered a period rather than a product cost in a manufacturing company? A. Manufacturing equipment depreciation. B. Property taxes on corporate headquarters. C. Direct materials costs. D. Electrical costs to light the production facility. E. Sales commissions. Introduction to Managerial Accounting MSc. Mohammad Hicham Khalil 1-13 Quick Check Which ofShow MoreRelatedImportance of Managerial Accounting1005 Words   |  5 PagesIntroduction The purpose of management accounting in the organization is to support competitive decision making by collecting, processing, and communicating information that helps management plan, control, and evaluate business processes and company strategy. The interesting thing about management accounting is that it is rare to find an individual within a company with the title of â€Å"management accountant.† Often many individuals function as accountants within the organization, but these individualsRead MoreBUS 630 Final Paper1617 Words   |  7 PagesDecision Making with Managerial Accounting Managerial accounting is essential for decision making. Making the best choice depends on the managers goals, the anticipated results from each alternative, and the information available when the decision is made (Schneider, 2012). The different techniques associated with managerial accounting are very helpful in the decisions that need to be made. In order to truly understand decision making with managerial accounting one must first discern exactlyRead MoreSignificance of Managerial Accounting776 Words   |  3 PagesManagerial accounting and its significance Introduction In the professional education of today, which is inclusive of management accounting education, the universities and colleges are finding problems. The learning institutions have limited resources and also have incapability in making sure students graduate with the necessary knowledge and skill. These two elements are fundamental for the graduates future career decisions. The title managerial accounting has much to do with nurturing accountantsRead MoreCBU Syllabus 2015 MBAC 51031353 Words   |  6 Pagesï » ¿ Introduction to Accounting: MBAC 5103 Instructor Information Professor: Derrick Hayes Winter 2015 Office: SB217 Tues Thurs: 1:00 – 2:15 pm Email: derrick_hayes@cbu.ca Phone: 563-1312 Course Website (URL): Textbooks and Readings Required Text: Hayes, Derrick, Introduction to Accounting, Primus, McGraw Hill Prerequisites: NONE CourseRead MoreManagerial Accounting, Applied to Successful Project Accounting Practices1215 Words   |  5 Pages Managerial Accounting, Applied to Successful Project Management Accounting Practices 1.1 Introduction to Managerial Accounting in Project Work Environments This paper provides research and pertinent Managerial Accounting strategies that support the overall financial goals of project management professionals within the context of project management work environments. Many industries rely on project management as an important part of a successful business strategy. Project managers are underRead MoreEssay Cost Volume Profit Analysis 1042 Words   |  5 PagesCost volume profit (CVP) analysis and costing for the 21st century has evolved into a very complex and difficult paradigm. Even the most gifted accountants find that grasping the entire concept of accounting for a corporation can be very mind-boggling and difficult. Yet, understanding such a fundamental principle can allow corporations to grow in ways that other, less educated, corporations can never dream to achieve and simultaneously understand the ‘bottom-line’. In this paper we will discuss valueRead Moreintermediate accounting 2 test bank Essay8318 Words   |  34 PagesIntermediate Accounting Kieso 15th Edition Test Bank Click here to download the solutions manual / test bank INSTANTLY!!! http://www.solutionsmanualtestbanks.com/2013/05/intermediate-acc ounting-kieso-15th-edition-test-bank.html Intermediate Intermediate Intermediate Intermediate Accounting Accounting Accounting Accounting Kieso Kieso Kieso Kieso 15th Edition Test Bank 15th Edition Test Bank Weygandt Warfield 15th Edition Test Bank Weygandt Warfield 15th Edition Test Bank Read MoreCausal Effect of Creative Accounting on Financial Reporting and Decision Making.1075 Words   |  5 Pages CAUSAL EFFECT OF CREATIVE ACCOUNTING ON FINANCIAL REPORTING AND DECISION MAKING. (A Survey of Selected Financial Institutions in Nigeria)-jetibensi@yahoo.com By: Jackson Etibensi A Concept Note Submitted to the University of Calabar, Graduate School as Prerequisite for Admission into MSc. Accounting, Faculty of Management Sciences. INTRODUCTION: Financial Statements provides information that is used by interested parties (users) to assess and appraise the performance and financial Status ofRead MoreManagerial Accounting Analysis of Concepts and Techniques4204 Words   |  17 PagesManagerial Accounting Analysis of Concepts and Techniques Managerial Accounting BUS 630 Managerial Accounting Analysis of Concepts and Techniques Introduction/Thesis Statement Managerial accounting is a concept used in businesses to manage internal systems. Understanding the importance of effective decision making, planning and control creates a foundation for value within the company on a more in depth level. Planning and controlling is measured by performance based on budgeting accountsRead MoreEbooks Solution Manuals and Test Banks for Text Books19223 Words   |  77 Pages12 Solution Manual  ¡Arriba! Comunicacià ³n y cultura Student Edition by Eduardo ZayasBazà ¡n,Susan M. 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Evaluating the Socio Economic Impact of the Structural Adjustment Program free essay sample

These have left most SSA countries with acute balance of payments (BOP) disequilibria and an inability to service their debts to foreign bodies. In an effort to tackle the economic crises and to stimulate economic recovery, most African countries had to adjust and re-structure their economies. According to Dasgupta (1998), structural adjustment was seen as a fact of life. Thus in the 1980s, most African countries initiated economic policies which were sponsored by the World Bank and supplemented by the International Monetary Fund(IMF) in the form of stabilisation and structural adjustment programmes (SAP). Between June 1986 and July 1987 alone twenty one SSA countries went through World Bank/IMF SAP. Generally, SAPs entail policies designed by the world Bank/IMF aimed at improving the socioeconomic conditions of implementing nations by restoring economic stability and achieving long term growth through addressing structural weakness, and disequilibria in among others government budgets and external sector. More precisely, they involve the adoption and implementation of policies such as currency devaluation, trade liberalization, privatization, and removal of subsidies etc. We will write a custom essay sample on Evaluating the Socio Economic Impact of the Structural Adjustment Program or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page hich are perceived as means of reversing the pervasive social and economic problems of developing nations. There has been a considerable amount of literature on the effects of SAP measures on less developed countries (LDCs) with no apparent consensus. On the one hand, international financial institutions (IFIs) maintain that SAPs are vital tools for economic recovery and sustainable economic growth. On the other hand, many economists and social scientists argue that SAP measures have led to recessions and poor standards of living in developing countries (Jauch 1999). Thus, the impacts of SAPs remain highly controversial. Even though there are disparities as to the exact effects of SAPs, it is generally accepted that they have far reaching implications for not only the macroeconomic environment of the countries concerned but society at large (Mosley and Weeks, 1993, Riddle, 1992, Stein, 1992, El-Tom, 1994, World Bank, 1994). It is against this background that this dissertation attempts to study and analyse the effects of SAP on the Nigerian economy. The choice of Nigeria as a case study is due to the fact that it has implemented one of the most radical structural adjustment programmes in Africa. Thus the question which posed is, what impact if any has SAP had on the Nigerian economy. Before we proceed, it should be emphasised that this dissertation subsumes IMF stabilisation programmes under World Bank structural adjustment programmes. The reason for this is that the two programmes are intertwined and this is done also for simplicity. . 2 Aims and Objectives This paper aims to explore the role SAP has played in the Nigerian economy. The major objective of the project is to offer a better understanding as to why, what and how structural adjustment program in Nigeria evolved. The primary focal point is to inspect the basis for and causes of the reforms, formulation and implementation processes, and the reform outcomes. The precise objectives of the dissertation are as follows: First, to provide a better understanding of the backgr ound to the economic crises in Nigeria that led to SAP * Second, to outline the objectives of SAP and the reforms implemented by the Nigerian government * Third, to analyse the macroeconomic and social consequences of implementing SAP in Nigeria 1. 3 Methodology and data To evaluate the effects of SAP on the Nigerian economy, the dissertation applies so-called ‘before-after approach’ which in its essence compares the values of selected variables in the period before a program is implemented to those of post-implementation. This approach has been one of the most widely used when evaluating SAP. One of the main advantages of the approach is that it can give an insight into whether structural adjustment improved key economic indicators. The major shortcoming of the methodology employed in this paper is that it assumes that all outcomes are the result of the programme itself and thus does not take into account the impacts of others factors. Another limitation is that it does not reveal the causes of variable changes. However, in spite of the fact that the before-after approach may have some degree of bias as an estimation procedure, it nevertheless, has inherent objectivity and is relatively easy to employ. The dissertation relies on secondary data – mainly World Development Indicators. In addition, various government publications are utilised. In the case of Nigeria, the lack of data and the quality of data available had a major constraint on the study. The data were often found to be unavailable and there were discrepancies in the different data sources.

Similarities between small and big families

Both small and big families have similarities and differences, in the way they live and conduct their activities. Whether a family is small or big, there are basic needs that each family requires such as food, clothing, shelter etc.Advertising We will write a custom essay sample on Similarities between small and big families specifically for you for only $16.05 $11/page Learn More It is the nature of every family to have the head, who is probably the father, the mother, and then their children. The children of every family whether small or big, look upon their parents for every type of support, such as finances, moral, and educational support. It is a wish of every parent in any type of a family to see his or her children grow and achieve their future dreams. It is a common practice of every family to live together, until when the children attain a certain age, when they can sustain themselves and live by their own. Every family has a top-to-down managem ent, whereby it is the responsibility of the parents to guide their children on where and how to do things. The parents aid the decisions made in a family, although in some cases children may be consulted to give their views. The differences between big and small families Education Big families Children from big families hardly get a good education. Their parents lack enough finances to cater for education of each child in the family. Parents can only afford the basic education in public schools, as private schools are very expensive. Small families Children in small families have all the chances and resources to cater for their education, up to the highest levels of education they deserve. Most of the parents from small families can afford to take their children to private schools where their dreams can be achieved. Being in private schools, these children get a good opportunity of getting good grades that enables them to further their education, and achieve their expectations. Tim e Big families Big families have difficult time, because every step they intend to make is limited by some challenges. Lack of resources is one of the major challenges of big families. Their survival times become very difficult, and face hard times all through. A child may be willing to learn, but due to lack of finances, this becomes impossible. Small Families Small families have easier time, as it becomes an easier for them to attain anything they deserve. They live a comfortable life without many problems, and probably, they achieve their expectations.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Stereotype Big families Children in big families tend to think that they are not important. For instance, when more than ten people surround the dinner table, some children may not even be noticed. This would make such children feel less catered for by their parents, and think they are not valued in the family. Small families Children from small families get all the attention from their parents. In whatever they do, their parents are still watching and ready to extend their hands for assistance. Such children grow being confidence, and feel being an important part in the family. Their creativity level is also high compared to children from big families. Finances Big families Big families have less finance to cater for their needs. In most of the cases, such families live in rental houses, as they cannot afford to buy a house of their own. Their living standard is low compared to small families, and mostly they do not own luxurious items like big cars. Big families live just normal lives, meeting only their basic requirements. Small families Small families have more sources of finances. Most of the parents in such families have a higher level of education, and work in professional fields. Such parents earn good salaries that can afford them luxurious lives. They own big hous es, good cars, and their children can afford a high quality life. This essay on Similarities between small and big families was written and submitted by user Jermaine A. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.