ACC 499 Midterm Exam part 1

ACC 499 Midterm Exam part 1

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ACC 499 Midterm Exam part 1

Question 1

FASB’s rules concerning leases are an attempt to record in the financial statements

Question 2

The lessee’s footnote disclosures should include the future minimum rental payments as of the date of the latest balance sheet presented, in the aggregate and for a certain number of succeeding fiscal years. This number of years is

Question 3

Minimum lease payments do not include

Question 4

Which of the following facts would require a lessor to classify a lease as an operating lease?

Question 5

A direct financing lease differs from a sales-type lease in that

Question 6

Any initial direct costs incurred by the lessor for a lease agreement that is classified as an operating lease should be


Question 7

When a lessee makes periodic cash payments for a capital lease, which of the following accounts is decreased?

Question 8

When a lessee makes periodic cash payments for a capital lease, which of the following accounts is increased?

Question 9

When a lessor receives cash on an operating lease, which of the following accounts is increased?

Question 10

Which of the following facts would require a lessee to classify a lease as a capital lease?

Question 11

Executory costs

Question 12

The lessor should report the Lease Receivable for a sales-type lease on its balance sheet as

Question 13

A corporation that operates in Texas but is incorporated in Nevada is viewed as a

Question 14

Under the cost method of accounting for treasury stock transactions, when the proceeds from a sale are greater than the cost, the excess over cost is treated as a(n)

Question 15

Under the fair value method, the grant date is the date

Question 16

Dividends in arrears pertain to

Question 17

When recording the conversion of preferred stock into common stock, if the total contributed capital eliminated in regard to the preferred stock is less than the common stock par value, the difference is debited to

Question 18

What account should be debited when stock issuance costs are associated with the initial issuance of stock at incorporation?

Question 19

For stock appreciation rights (SARs) compensation plans where the employee is expected to receive cash on the exercise date, the account that is credited in the year-end adjusting journal entry to recognize the compensation expense is

Question 20

When existing corporations issue stock, costs such as legal fees and underwriter’s fees are usually accounted for as

Question 21

A preemptive right is

Question 22

A company is exchanging its common stock for land in a nonmonetary exchange. This transaction should be valued based upon the

Question 23

The value assigned to stock warrants for a noncompensatory stock option plan is calculated as

Question 24

Universities, hospitals, and churches are examples of which type of corporation?

Question 25

The preference to dividends that preferred stockholders have is

ECET 340 Microprocessor Interfacing with iLabs

ECET 340 Microprocessor Interfacing with iLabs


ECET 340 Week 1 HomeWork

ECET 340 Week 1 iLab 1

ECET 340 Week 2 HomeWork

ECET 340 Week 2 iLab 2

ECET 340 Week 3 HomeWork

ECET 340 Week 3 iLab 3

ECET 340 Week 4 HomeWork

ECET 340 Week 4 iLab 4

ECET 340 Week 5 HomeWork

ECET 340 Week 5 iLab 5

ECET 340 Week 6 HomeWork

ECET 340 Week 6 iLab 6

ECET 340 Week 7 HomeWork

ECET 340 Week 7 iLab 7

BUS 365 Entire Course Creativity & Innovation

BUS 365 Entire Course Creativity & Innovation


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BUS 365 Entire Course

Critique the level of innovation in your workplace; include a brief description of your organization and your position. Is innovation encouraged? Provide examples to demonstrate how innovation is encouraged or discouraged? Respond to at least two of your classmates’ postings.

Explain the following statement: all innovation results in change, but not all change is innovative. What are the similarities and differences between change and innovation? Use the five core values of innovation in your explanation. Respond to at least two of your classmates’ postings.

BUS 365 Week 1 Assignment Hemp Technologies Innovation

BUS 365 Week 2

Technological Innovation

What recent (in the last few years) technological innovation has made the greatest impact on your life? Why?

Market Changes and Innovation

Think about an industry in which you are currently working or have recently worked. What was the single most important innovation to occur during its lifespan? Describe how your organization, as well as other organizations in the industry, reacted to the innovation.

BUS 365 Week 2 Assignment Government Sponsored Innovation

Bus 365 Week 3

Innovation Barriers

Identify three external barriers to innovation. Recommend two actions (on either a governmental or company level) to reduce the identified barriers.

The U.S. and Innovation

During most of the 20th Century, the United States was clearly recognized as an innovation leader with an emphasis on technological innovation. Has that changed in the 21st Century? Have other countries begun to overtake the US and wrest control of the technology leadership mantle? What factors could have influenced this shift if you think it exists? If you don’t think a technology shift has occurred, explain why you think that is the case. What policy change would you recommend to President Obama that would allow the US to retain/retake technology leadership into the next decade and beyond?

BUS 365 Week 3 Assignment

BUS 365 Week 4

Blue Ocean Thinking

Visit and explore the Blue Ocean Strategy home page. Think of an industry: in what ways has or could Blue Ocean thinking change that industry? Provide examples.

Role of Technology

How can the use of technological advancements enhance the innovation process in the global environment?

BUS 365 Week 4 Assignment WikiCell

BUS 365 Week 5

Creative Education Solutions

How can we build a primary/secondary education system in the USA that broadly prepares young people to operate in a creative, high technology society? How do we prepare citizens to be information literate and life-long learners at the same time? Use principles from the text and other sources to prepare your recommendations.

This is Your Chance to be an Education Innovator

Using what you have learned so far, what recommendations could you make to a “panel of education experts” on how math and science education could be improved? What would you recommend to make math and science more inclusive of women and minorities? How could we make math and science careers more inviting to more people? Use principles from the text and other sources to prepare your recommendations

BUS 365 Week 5 Final Assignment Personal Creativity How Creative Am i ?

ACCT 212 Financial Accounting Entire Course

ACCT 212 Financial Accounting Entire Course

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ACCT 212 Course Project

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ACCT 212 Week 4 Midterm

ACCT 212 Week 1 DQ1 Financial Statements

ACCT 212 Week 2 DQ1 Prepaid Expenses vs. Unearned Revenue

ACCT 212 Week 2 DQ2 Accrual vs. Cash Accounting

ACCT 212 Week 3 DQ1 Ethical Business Decisions

ACCT 212 Week 3 DQ2 Trade Credit – Accounts Payable

ACCT 212 Week 4 DQ1 Inventory Management

ACCT 212 Week 4 DQ2 LIFO

ACCT 212 Week 5 DQ1 Non-current Assets and Related Liabilities

ACCT 212 Week 5 DQ2 Raising Capital (Cash)

ACCT 212 Week 6 DQ1 Stockholders Equity

ACCT 212 Week 6 DQ2 Net Income vs. Net Operating Cash

ACCT 212 Week 7 DQ1 Financial Statement Analysis

ACCT 212 Week 8 Final Exam


ACCT 434 WK 1-7 Entire Course (Advanced Cost Management)

ACCT 434 WK 1-7 Entire Course (Advanced Cost Management)

ACCT 434 Week 1 DQ 1 ABC Journey

ACCT 434 Week 1 DQ 2 Workout Room

ACCT 434 Week 1 Quiz

1-     (TCO 1) The average cost data are for In-Sync Fixtures Company’s (a retailer) only two product lines, Marblette and Italian Marble.

2-     (TCO 1) The allocation of indirect costs in an activity-based costing system

3-     (TCO 1) Evaluating customer reaction of the trade-off of giving up some features of a product for a lower price would best fit which category of management decisions under activity-based management?

4-     (TCO 1) A company produces three products; if one product is overcosted then

5-     (TCO 1) To set realistic selling prices

6-     (TCO 1) Different products consume different proportions of manufacturing overhead costs because of differences in all of the following EXCEPT

7-     (TCO 1) A well-designed, activity-based cost system helps managers make better decisions because information derived from an ABC analysis

8-     (TCO 1) Companies use ABC system information to

9-     (TCO 1) For service organizations that bill customers at a predetermined average rate, activity-based cost systems can help to

10-  (TCO 1) Danielle Company produces a special spray nozzle.  The budgeted indirect total cost of inserting the spray nozzle is $180,000.  The budgeted number of nozzles to be inserted is 60,000.  What is the budgeted indirect cost allocation rate for this activity?

ACCT 434 Week 2

ACCT 434 Week 2 DQ 1 (Flexible vs Static)

ACCT 434 Week 2 DQ 2 (Workout Room)

ACCT 434Week 2 Quiz

1-    (TCO 2) Operating budgets and financial budgets

2-    (TCO 2) To gain the benefits of budgeting, ________ must understand and support the budget.

3-    (TCO 2) Which budget is not necessary to prepare the budgeted balance sheet?

4-    (TCO 2) A feature of a standard-costing system is that the costs of every product or service planned to be worked on during the period can be computed at the start of that period.  This feature of standard costing makes it possible to

5-    (TCO 2) An unfavorable variance indicates that

6-    (TCO 2) Which of the following statements is true about overhead cost variance analysis using activity-based costing?

7-    (TCO 2) Overhead costs have been increasing due to all of the following except

8-    (TCO 2) Katie Enterprises reports the year-end information from 20X8 as follows: Sales (70,000 units) $560,000; Cost of goods sold 210,000; Gross margin 350,000; Operating expenses 200,000; Operating income $150,000.  Katie is developing the 20X9 budget.  In 20X9, the company would like to increase selling prices by 4%, and as a result expects a decrease in sales volume of 10%.  All other operating expenses are expected to remain constant.  Assume that COGS is a variable cost and that operating expenses are a fixed cost.  What is budgeted sales for 20X9?

9-      (TCO 2) Hester Company budgets on an annual basis for its fiscal year.  The following beginning and ending inventory levels (in units) are planned for the fiscal year of July 1, 2008, through June 30, 2009.

10- (TCO 2) Information pertaining to Brenton Corporation’s sales revenue is presented in the following table:


ACCT 434 Week 3

ACCT 434 Week 3 DQ 1 (Relevant Costs)

ACCT 434 Week 3 DQ 2 (Workout Room)

ACCT 434 Week 3 Quiz

1-    (TCO 3) Dougherty Company employs 20 individuals.  Eight employees are paid $12 per hour and the rest are salaried employees paid $3,000 a month.  How would total costs of personnel be classified?

2-    (TCO 3) For January, the cost components of a picture frame include $0.35 for the glass, $0.65 for the wooden frame, and $0.80 for assembly.  The assembly desk and tools cost $400.  A total of 1,000 frames is expected to be produced in the coming year.  What cost function best represents these costs?

3-    (TCO 3) Which cost estimation method uses a formal mathematical method to develop cost functions based on past data?

4-    (TCO 3) Penny’s TV and Appliance Store is a small company that has hired you to perform some management advisory services.  The following information pertains to 20X8 operations: Sales (2,000 televisions) $900,000; Cost of goods sold $400,000; Store manager’s salary per year $70,000; Operating costs per year $157,000; Advertising and promotion per year $15,000; Commissions (4% of sales) $36,000.  What are the estimated total costs if Penny’s expects to sell 3,000 units next year?

5-    (TCO 4) The formal process of choosing among alternatives is known as a(n)

6-    (TCO 4) When using the five-step decision process, which one of the following steps should be done last?

7-    (TCO 4) Sunk costs

8-    (TCO 4) Northwoods Incorporated manufactures rustic furniture.  The cost accounting system estimates manufacturing costs to be $90 per table, consisting of 80% variable costs and 20% fixed costs.  The company has surplus capacity available.  It is Northwoods’ policy to add a 50% markup to full costs.  A large hotel chain is currently expanding and has decided to decorate all new hotels using the rustic style.  Northwoods is invited to submit a bid to the hotel chain.  What is the lowest price per unit Northwoods should bid on this long-term order?

9-    (TCO 5) Throughput contribution equals revenues minus

10- (TCO 5) A machine has been identified as a bottleneck and the source of the constraint for a manufacturing company that has multiple products and multiple machines.  One way the company can overcome the bottleneck is

 ACCT 434 Week 4

ACCT 434 Week 4 DQ 1 (Accounting for Primary Products)

ACCT 434 Week 4 DQ 2 (Workout Room)

ACCT 434 Midterm Exam


ACCT 434 Week 5

ACCT 434 Week 5 DQ 1 (Pricing Decision)

ACCT 434 Week 5 DQ 2 (Workout Room)

ACCT 434 Week 5 Quiz


1-    (TCO 7) Major influences of competitors, costs, and customers on pricing decisions are factors of

2-    (TCO 7) The first step in implementing target pricing and target costing is

3-    (TCO 7) The markup percentage is usually higher if the cost base used is

4-    (TCO 7) An understanding of life-cycle costs can lead to

5-    (TCO 7) Pritchard Company manufactures a product that has a variable cost of $30 per unit.  Fixed costs total $1,500,000, allocated on the basis of the number of units produced.  Selling price is computed by adding a 20% markup to full cost.  How much should the selling price be per unit for 300,000 units?

6-    (TCO 8) A product may be passed from one subunit to another subunit in the same organization.  The product is known as

7-    (TCO 8) Transfer prices should be judged by whether they promote

8-    (TCO 8) When an industry has excess capacity, market prices may drop well below their historical average.  If this drop is temporary, it is called

9-    (TCO 8) An advantage of using budgeted costs for transfer pricing among divisions is that

10- (TCO 8) The seller of Product A has no idle capacity and can sell all it can produce at $20 per unit.  Outlay cost is $4.  What is the opportunity cost, assuming the seller sells internally?

ACCT 434 Week 6

ACCT 434 Week 6 DQ 1 (Evaluating Managers)

ACCT 434 Week 6 DQ 2 (Workout Room)

ACCT 434 Week 6 Quiz

1-     (TCO 9) To guide cost allocation decisions, the benefits-received criterion

2-     (TCO 9) A challenge to using cost-benefit criteria for allocating costs is that

3-     (TCO 9) The MOST likely reason for NOT allocating corporate costs to divisions include that

4-     (TCO 9) Identifying homogeneous cost pools

5-     (TCO 9) The Hassan Corporation has an electric mixer division and an electric lamp division.  Of a $20,000,000 bond issuance, the electric mixer division used $14,000,000 and the electric lamp division used $6,000,000 for expansion.  Interest costs on the bond totaled $1,500,000 for the year.  What amount of interest costs should be allocated to the electric lamp division?

6-     (TCO 10) All of the following are methods that aid management in analyzing the expected results of capital budgeting decisions EXCEPT the

7-     (TCO 10) Assume your goal in life is to retire with $1.5 million.  How much would you need to save at the end of each year if interest rates average 5% and you have a 25-year work life?

8-     (TCO 10) The definition of an annuity is

9-     (TCO 10) A “what-if” technique that examines how a result will change if the original predicted data are not achieved or if an underlying assumption changes is called

10-  (TCO 10) Shirt Company wants to purchase a new cutting machine for its sewing plant.  The investment is expected to generate annual cash inflows of $300,000.  The required rate of return is 12% and the current machine is expected to last for four years.  What is the maximum dollar amount Shirt Company would be willing to spend for the machine, assuming its life is also four years?  Income taxes are not considered.

ACCT 434 Week 7

ACCT 434 Week 7 DQ 1 (Quality and Performance)

ACCT 434 Week 7 DQ 2 (Workout Room)

ACCT 434 Week 7 Quiz

1-     (TCO 11) The four cost categories in a cost of quality program are

2-     (TCO 11) ________ is a formal means of distinguishing between random and nonrandom variation in an operating process

3-     (TCO 11) Which of the following is NOT one of the steps in managing bottlenecks under the theory of constraints?

4-     TCO 11) Scrap is an example of

5-     (TCO 11) Regal Products has a budget of $900,000 in 20X6 for prevention costs.  If it decides to automate a portion of its prevention activities, it will save $60,000 in variable costs.  The new method will require $18,000 in training costs and $120,000 in annual equipment costs.  Management is willing to adjust the budget for an amount up to the cost of the new equipment.  The budgeted production level is 150,000 units.  Appraisal costs for the year are budgeted at $600,000.  The new prevention procedures will save appraisal costs of $30,000.  Internal failure costs average $15 per failed unit of finished goods.  The internal failure rate is expected to be 3% of all completed items.  The proposed changes will cut the internal failure rate by one-third.  Internal failure units are destroyed.  External failure costs average $54 per failed unit.  The company’s average external failures average 3% of units sold.  The new proposal will reduce this rate by 50%.  Assume all units produced are sold and there are no ending inventories.  How much will appraisal costs change assuming the new prevention methods reduce material failures by 40% in the appraisal phase?

6-     (TCO 12) Which of the following is NOT a major feature of a just-in-time production system?

7-     (TCO 12) Quality costs include

8-     (TCO 12) Which of the following statements about the economic-order-quantity decision model is FALSE?

9-     (TCO 12) When using a vendor-managed inventory system to enhance the features of supply-chain management, a challenging issue is

10-                       (TCO 12) Liberty Celebrations, Inc., manufactures a line of flags.  The annual demand for its flag display is estimated to be 100,000 units.  The annual cost of carrying one unit in inventory is $1.60, and the cost to initiate a production run is $40.  There are no flag displays on hand but Liberty had scheduled 60 equal production runs of the display sets for the coming year, the first of which is to be run immediately.  Liberty Celebrations has 250 business days per year.  Assume that sales occur uniformly throughout the year and that production is instantaneous.
If Liberty Celebrations does not maintain a safety stock, the estimated total carrying cost for the flag displays for the coming year is

ACCT 301 DeVry Entire Course Material

ACCT 301 DeVry Entire Course Material

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ACCT 301 (Essential of Accounting)

Week 1

ACCT 301 Week 1 Homework Problems

Week 2

Week 2: Internal Controls – Discussion

Describe what you think is the most important control activity that a company can implement. Why do you think that the one you chose is the most important?

Describe one of the three elements that are present when fraud occurs. Of the three elements, which do you think is present first in an ethical situation?

Week 2 Assignments:

ACCT 301 Week 2 Quiz (15 MCQ’s)

(TCO 1) Which of the following would not be considered an external user of accounting data for XYZ Company?

(TCO 1) The cost of assets consumed or services used is also known as _________.

(TCO 1) The financial statement that summarizes the changes in retained earnings for a specific period of time is the _________.

(TCO 1) Pinson Company began the year with retained earnings of $210,000. During the year, the company recorded revenues of $300,000, expenses of $228,000, and paid dividends of $24,000. What was Pinson’s retained earnings at the end of the year?

(TCO 4) Which of the following statements is not true?

(TCO 4) Using the following balance sheet and income statement data, what is the current ratio? Current assets $7,000 Net income $12,000 Current liabilities 4,000 Stockholders’ equity 21,000 Total assets 30,000 Total liabilities 9,000 Average common shares outstanding was 10,000

(TCO 4) Using the following balance sheet and income statement data, what is the total amount of working capital? Current assets $7,000 Net income $12,000 Current liabilities 4,000 Stockholders’ equity 21,000 Total assets 30,000 Total liabilities 9,000 Average common shares outstanding was 10,000

(TCO 4) Using the following balance sheet and income statement data, what is the debt to total assets ratio? Current assets $7,000 Net income $12,000 Current liabilities 4,000 Stockholders’ equity 21,000 Total assets 30,000 Total liabilities 9,000 Average common shares outstanding was 10,000

(TCO 2) Powers Company paid its office rent of $1,000 with cash. As a result of this event, _________.

(TCO 2) Which accounts normally have debit balances?

(TCO 2) In the first month of operations, the total of the debit entries to the cash account amounted to $700 and the total of the credit entries to the cash account amounted to $300. The cash account has a _________

(TCO 2) A trial balance would only help in detecting which one of the following errors?

(TCO 3) From an internal control standpoint, the asset most susceptible to improper diversion and use is _________

(TCO 3) Ron Jones has been a trusted employee for over 10 years. He is responsible for ordering merchandise inventory, receiving the inventory items, and authorizing the payment for these items. Which internal control principle, if any, is being violated?

(TCO 3) A check written by the company for $167 is incorrectly recorded by a company as $176. On the bank reconciliation, the $9 error should be _________

Week 2 Homework

  1. In two to three paragraphs, describe the Sarbanes-Oxley Act and why it is important to the accounting profession. (15 points)
  2. Name and briefly describe the five components of COSO’s internal control framework. (10 points)
  3. Describe the relationship between the Sarbanes-Oxley Act and COSO. (10 points)
  4. Tom Jackson is a CPA who really likes to go to Las Vegas, play poker, and bet on football games. Tom knows that the accounting profession disapproves of gambling, but because he spends a lot of time studying sports facts and how to win at poker, he feels that he is simply making educated decisions based on facts. He says that this is no different from using accounting information to buy stocks. Use the fraud triangle as a basis to comment on Tom’s gambling activities. (15 points)

Week 3

Week 3: Financial Statement Analysis – Discussion

Horizontal and Vertical Analysis (graded)

Ratio Analysis (graded)

Week 3 Assignment:

ACCT 301 Week 3 Homework Problems

Week 4

Week 4: Managerial Accounting – Discussion

Managerial Accounting (graded)

This week, we are shifting our focus from financial accounting to managerial accounting.

How do the content and verification of the reports differ between managerial and financial accounting?

CVP Analysis (graded)

What is CVP analysis? How is it useful to managers?

Week 4 Assignments:

ACCT 301 Week 4 Homework Problems

ACCT 301 Week 4 Midterm Exam Set 1 (4 MCQ’s and Problem)

(TCO 1) Suppose your company sold $25,000 in merchandise to a customer for cash. How does this transaction impact the accounting equation? (Points : 12)

(TCO 2) Suppose your company sold $50,000 in merchandise to a customer for cash. How does this transaction impact the accounting equation? (Points : 12)

(TCO 3) Rationalization is one of the components of the fraud triangle. What types of rationalization could a person use to justify misconduct? How can a company protect itself from rationalization as a part of fraud? (Points : 12)

(TCO 4) What is horizontal analysis of financial statements? How does horizontal analysis differ from vertical analysis? (Points : 12)

(TCO 3) Separation of duties is a key feature in an internal control system. Why is separation of duties such an important internal control? Give an example of separation of duties as an internal control. (Points : 24)

(TCO 1) Describe the balance sheet. Why is this statement important to the company, creditors, and investors? (Points : 24)

(TCO 4) Name and describe one liquidity ratio. What does this ratio measure? What is the formula for this ratio? (Points : 24)

ACCT 301 Week 4 Midterm Exam Set 2 (15 MCQ’s)

(TCO 1) The retained earnings statement shows all of the following except which one?

(TCO 1) Management’s views on the company’s short-term debt paying ability, expansion financing, and results of operations are found in which of the following?

(TCO 4) For 2010, Fielder Corporation reported net income of $30,000; net sales $400,000; and average share outstanding 6,000. There were no preferred stock dividends. What was the 2010 earnings per share?

(TCO 4) A useful measure of solvency is which of the following?

(TCO 2) Which pair of accounts follows the rules of debit and credit, in relation to increases and decreases, in the same manner?

(TCO 2) The principle purpose of posting is which of the following?

(TCO 3) Joe is a warehouse custodian, and also maintains the accounting record of the inventory held at the warehouse. An assessment of this situation indicates

(TCO 3) The following information was taken from Hurlbert Company cash budget for the month of June:

(TCO 11) Managerial accounting information does which of the following?

(TCO 11) Which one of the following is not a direct material?

(TCO 11) Sales commissions are classified as which of the following?

(TCO 11) Manufacturing costs include which of the following?

(TCO 11) Neeley Manufacturing Company reported the following year-end information:

(TCO 5) What effect do changes in activity have on fixed costs per unit?

(TCO 5) Which one of the following is not an assumption of CVP analysis?

ACCT 301 Week 4 Midterm Exam Set 3 (15 MCQ’s and Q & A’s)

(TCO 5) A company has total fixed costs of $210,000 and a contribution margin ratio of 30%. How much sales are necessary to break even?

(TCO 5) How much sales are required to earn a target income of $70,000, if total fixed costs are $100,000 and the contribution margin ratio is 40%?

(TCO 6) For which one of the following budgeting aspects does the budget committee generally have the responsibility?

(TCO 6) Under what situation might a budget be most effective?

(TCO 6) How does long-range planning compare to a master budget?

(TCO 6) Which one of the following is a source of information used to prepare the budgeted income statement?

(TCO 7) When is a static budget most appropriate in evaluating a manager’s performance?

(TCO 7) Which type of center is the housekeeping department of a manufacturing company?

(TCO 7) For which of the following is an investment center manager responsible?

(TCO 7) Merck Pharmaceuticals is evaluating its Vioxx division, an investment center. The division has a $45,000 controllable margin and $300,000 of sales. How much will Merck’s average operating assets be when its return on investment is 10%?

(TCO 11) Financial and managerial accounting are both concerned with the economic events of an enterprise. Similarities between financial and managerial accounting do exist, but they have a different focus. Briefly distinguish between financial and managerial accounting as they relate to (1) the primary users, (2) the type and frequency of reports, (3) the purpose of reports, and (4) the content of reports.

(TCO 4) Are short-term creditors, long-term creditors, and stockholders primarily interested in the same characteristics of a company? Explain.

(TCO 5) In the month of September, Nixon Company sold 800 units of product. The average sales price was $30. During the month, fixed costs were $7,200 and variable costs were 60% of sales.

Week 5

Week 5: Budgets and Productivity – Discussion

Incremental Analysis (graded)

What is incremental analysis? How is it used by management?

Relevant Costs (graded)

Our lecture states that relevant costs can also be viewed as avoidable costs. What does this mean? This is a very difficult concept, so help your classmates understand it!

Week 5 Assignment:

ACCT 301 Week 5 Homework Problems

Week 6

Week 6: Pricing – Discussion

Budgeting (graded)

Why is budgeting important for a company? What are some reasons that a company would not prepare a budget?

Responsibility Accounting (graded)

Describe responsibility accounting and its purpose. What conditions are necessary for responsibility accounting to be used effectively?

Week 6 Assignments:

ACCT 301 Week 6 Homework Problems

ACCT 301 Week 6 Quiz (15 MCQ’s)

(TCO 9) Which one of the following stages of the management decision-making process is properly sequenced?

(TCO 9) When is incremental analysis most useful?

(TCO 9) Which of the following will never be a relevant cost?

(TCO 9) A company is deciding whether or not to replace some old equipment with new equipment. Which of the following is not considered in the incremental analysis?

(TCO 9) It costs Lannon Fields $14 of variable costs and $6 of allocated fixed costs to produce an industrial trash can that sells for $30. A buyer in Mexico offers to purchase 2,000 units at $18 each. Lannon has excess capacity and can handle the additional production. What effect will acceptance of the offer have on net income?

(TCO 9) Wishnell Toys can make 1,000 toy robots with the following costs:

(TCO 9) All of the following are relevant to the sell or process-further decision, except for __________.

(TCO 8) Most of the capital budgeting methods use __________.

(TCO 8) The capital budgeting decision depends in part on the __________.

(TCO 8) The cash-payback technique __________.

(TCO 8) All of the following statements about intangible benefits in capital budgeting are correct, except that they __________

(TCO 8) The profitability index __________.

(TCO 8) Post audits of capital projects __________.

(TCO 8) A company has a minimum required rate of return of 9% and is considering investing in a project that costs $50,000 and is expected to generate cash inflows of $20,000 at the end of each year for 3 years. The profitability index for this project is __________

(TCO 8) Disadvantages of the annual rate of return method include all of the following, except that____

Week 7

Week 7: Capital investment and Incremental – Discussion

Capital Budgeting (graded)

Discuss the capital budgeting process and the inputs that are used in capital budgeting.

Transfer Pricing (graded)

What is the transfer price? Why is determining a fair transfer price important for division managers?

Week 7 Assignments:

ACCT 301 Week 7 Homework Problems

Week 8

ACCT 301 Week 8 Final Exam

(TCO 1) What is the accounting equation? Suppose your company sold $12,000 in merchandise to a customer for cash. How does this transaction impact the accounting equation? (Points : 17)

(TCO 2) What are the four basic financial statements? Describe the balance sheet, and explain why it is important

What is the Sarbanes-Oxley Act? Do you think this act has more importance for the accounting profession or for investors? Why

What is horizontal analysis of financial statements? How does horizontal analysis differ from vertical analysis?

(TCO 8) Why is capital budgeting important? What is the IRR method? How is it calculated? (Points : 26)

(TCO 9) What are five different types of decisions that could use incremental analysis? What are the relevant costs in a make-or-buy decision? (Points : 26)

(TCO 10) How is a transfer price determined? Describe the cost-based method. Do you think it is better than the market-based method? (Points : 26)

(TCO 11) What are direct materials? Give an example of a direct material. How do direct materials differ from indirect materials? Give an example of an indirect material. (Points : 26)

(TCO 5) What is CVP analysis? Why is this an important analysis for a company to perform? (Points : 26)

(TCO 6) What is an operating budget? What does it result in? What is the first step in completing an operating budget? (Points : 26)

(TCO 7) What is responsibility accounting? What is a cost center? How does a cost center differ from a profit center? (Points : 26)

LAS 432 Complete Course Wk 1-7 ( Devry)

LAS 432 Complete Course Wk 1-7 ( Devry)


LAS432 Week 1 DQ 1 Science and Technology

LAS432 Week 1 DQ 2 Technological Revolutions

LAS432 Week 2 DQ 1 Technology and Determinism

LAS432 Week 2 DQ 2 Technology and Social Change

LAS 432 Week 2 Nanotechnology in Manufacturing Resource Review

LAS432 Week 3 DQ 1 Technology and Modern Culture

LAS432 Week 3 DQ 2 Engineering Our Future

LAS432 Week 4 DQ 1 Technology and Art

LAS432 Week 4 DQ 2 Digital Technologies

LAS432 Week 5 DQ 1 The Politics of Technology

LAS432 Week 5 DQ 2 Technology and Globalization

LAS432 Week 5 Midterm Exam Set 1 100% Correct Answers

LAS432 Week 5 Midterm Exam Set 2 100% Correct Answers

LAS432 Week 5 Midterm Exam Set 3 100% Correct Answers

LAS432 Week 6 DQ 1 What Is Reality?

LAS432 Week 6 DQ 2 Technology, Morality, and Ethics

LAS432 Week 7 DQ 1 The Energy Crisis

LAS432 Week 7 DQ 2 Globalization and the Threat to the Environment

LAS432 Week 7 Nanotechnology in Manufacturing

BSOP 334 Entire Course Material – Devry

BSOP 334 Entire Course Material – Devry

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BSOP 334 Week 1 DQs

BSOP 334 Week 1 CheckPoint

BSOP 334 Week 1 Lab Overview of Operations Planning & Control and Aggregate Planning

BSOP 334 Week 2 DQs

BSOP 334 Week 2 CheckPoint

BSOP 334 Week 2 Homework

BSOP 334 Week 2 Lab Determining Order Quantity for Lowest Total Cost

BSOP 334 Week 3 DQs

BSOP 334 Week 3 CheckPoint

BSOP 334 Week 3 Homework

BSOP 334 Week 3 Lab Bill of Materials

BSOP 334 Week 4 CheckPoint

BSOP 334 Week 4 DQs

BSOP 334 Week 4 Homework

BSOP 334 Week 4 Lab Material Requirements Planning and Dependant Demand

BSOP 334 Week 5 CheckPoint

BSOP 334 Week 5 DQs

BSOP 334 Week 5 Homework

BSOP 334 Week 5 Lab MRP Complicating Factors and MRP-II, ERP, & Supply Chain Management

BSOP 334 Week 6 DQs

BSOP 334 Week 6 Homework

BSOP 334 Week 6 Lab Strategic Capacity Planning and CRP Logic

BSOP 334 Week 7 CheckPoint

BSOP 334 Week 7 DQs

BSOP 334 Week 7 Homework


POL 303 Entire Course The American Constitution

POL 303 Entire Course The American Constitution

POL 303 Updated 2015

POL 303 Week 1 DQ 1 The Four Pillars of U.S. Government

POL 303 Week 1 DQ 2 Congress and Federalism

POL 303 Week 1 DQ 2 Judicial Independence Within a Political Process

POL 303 Week 2 DQ 1 Legislative and Executive Powers

POL 303 Week 2 DQ 1 Religious Liberty

POL 303 Week 2 DQ 2 Federalism and the Exercise of National Power

POL 303 Week 2 DQ 2 Freedom of Expression

POL 303 Week 2 Teaching Intelligent Design in the Public Schools

POL 303 Week 3 DQ 1 Equal Protection and Gender Discrimination

POL 303 Week 3 DQ 1 Establishment and Exercise of Religion

POL 303 Week 3 DQ 2 Constitutional Issues Related to Same-gender Marriage

POL 303 Week 3 DQ 2 Freedom of Speech, Press, and Assembly- Today and Tomorrow

POL 303 Week 3 Research Paper Draft

POL 303 Week 4 DQ 1 Stop and Frisk

POL 303 Week 4 DQ 1 Suspicion-less Strip Searches

POL 303 Week 4 DQ 2 Capital Punishment and You

POL 303 Week 4 DQ 2 Cruel and Unusual Punishment

POL 303 Week 5 DQ 1 Eminent Domain

POL 303 Week 5 DQ 1 What Right to Privacy

POL 303 Week 5 DQ 2 Right to Bear Arms

POL 303 Week 5 Final Paper

NTC 405 Wk 1-5 Complete Course

NTC 405 Wk 1-5 Complete Course

NTC 405 Week 1 DQs

What are the components of network system design?

What role do standards play in ensuring smooth communication? What role do protocols play in ensuring communication of data?

What issues would develop if businesses did not follow the guidelines setup by oversight organizations to control how networks communicate?

NTC 405 Week 1 Individual Networking Protocols and Port Numbers

NTC 405 Week 1 Supporting Activities Differentiated Activities

NTC 405 Week 2 DQs

How is knowledge about how analog and digital is used in relation to your own business or home network important?

What are the reasons that some businesses have not embraced digital entirely and is it actually affecting their bottom line?

Even though more and more companies are embracing the use of fiber-optic cabling, are the benefits significant for all types of businesses? Explain why or why not.

What type of communication equipment is in use in your business network? How is it different from what is used for home networks? Explain why.

NTC 405 Week 2 Individual Transmission Methods

NTC 405 Week 2 Supporting Activities Differentiated Activities

NTC 405 Week 3 DQs

What is the difference between a telephone circuit connection and one used for data transmission? Why have the lines between these transmissions methods blurred over time?

What are different modes of circuit and packet-switched networks?

Although most businesses have looked towards the use of T1 or greater connections in the past, how has the use of DSL, ATM, cable modems and fiber changed how businesses maintain data communication in their companies?

What are the common types of methods for using these networks, such as DSL, ATM, and so on? Which are the most economical for business use and why?

NTC 405 Week 3 Individual Ethernet Switching Modes

NTC 405 Week 3 Supporting Activities Differentiated Activities

NTC 405 Week 4 DQs

What are the pieces of the TCP/IP protocol suite? How do they match with the various layers of the OSI model as described in previous courses?

What other protocols are available and can they be used in conjunction with TCP/IP? Explain why or why not.

How does equipment such as the multiplexer make TCP/IP more efficient?

NTC 405 Week 4 TCP/IP

NTC 405 Week 4 Supporting Activity: Multiplexers

NTC 405 Week 5 DQs

What types of topology have you noted in your place of employment or your home network?

What do the various types of NOS have in common? What are the benefits of each and on what do you base your decision of choice?

Are there some types that would be more beneficial to specific businesses? How do you actually work with each NOS?

NTC 405 Week 5 Supporting Activities Differentiated Activities

NTC 405 Week 5 Learning Team Final Learning Team Paper & Presentation