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1 where do the components of the changes in retained earnings appear in the statement of cash flows assume the indirect
1 what is a statement of cash flows2 how do investors creditors and others typically use the information in the
1 describe the relationship between changes in cash and changes in noncash assets liabilities and stockholders equity2
1 distinguish between retained earnings and accumulated other comprehensive income2 how are dividend payout and
1 what is a stock warrant how are they used by corporations2 give four reasons why a company might purchase treasury
1 describe the statement of changes in stockholders equity2 when are prior period adjustments used3 describe two ways
1 are dividends in arrears reported among the liabilities of the dividend-paying firm if not how are they reported and
1 describe the two-stage process associated with plantwide overhead rates2 describe the two-stage process for
1 what is an overhead consumption ratio2 what is activity-based product costing3 what is an activity dictionary4
1 describe the value of activity-based customer costing2 explain how abc can help a firm identify its true low-cost
1 what are nonvalue-added activities nonvalue-added costs give an example of each2 identify and define four different
1 define the term budget how are budgets used in planning2 define control how are budgets used to control3 explain how
1 what is a master budget an operating budget a financial budget2 explain the role of a sales forecast in budgeting
1 why is goal congruence important2 why is it important for a manager to receive frequent feedback on his or her
1 a budget too easily achieved will lead to diminished performance do you agree explain2 what is the role of top
1 discuss the difference between budgets and standard costs2 describe the relationship that unit standards have with
1 explain why standard costing systems are adopted2 how does standard costing improve the control function3 discuss the
1 the budget variance for variable production costs is broken down into quantity and price variances explain why the
1 the materials usage variance is always the responsibility of the production supervisor do you agree or disagree why2
1 what is target costing describe how costs are reduced so that the target cost can be met2 standard quantities allowed
1 discuss the differences between static and flexible budgets2 why are flexible budgets superior to static budgets for
1 what is the purpose of an after-the-fact flexible budget2 explain how an activity-based budget is prepared3 what is
1 explain why the variable overhead spending variance is not a pure price variance2 the variable overhead efficiency
1 explain why the fixed overhead spending variance is usually very small2 what is the cause of an unfavorable volume
1 discuss the differences between centralized and decentralized decision making2 what is decentralization3 explain why