ACC 543 UOP Course Material - acc543dotcom

1. ACC 543 UOP Course Material - acc543dotcom

2. ACC 543 UOP Course Material ACC 543 Entire Course (UOP) ACC 543 Aspects of Employment and Environment • ACC 543 Flexible Budgets Team Paper • ACC 543 Capital Budget Recommendation • ACC 543 Aspects of Employment and Environment Paper and PowerPoint • ACC 543 Exercise 24-1 Net Present Value/Present Value Index • Aspects of Employment and Environment Paper and PowerPoint You are an accountant at a small accounting firm. One of your clients is looking to open a small river-rafting business. Your client will run the business operations from a mobile home office on a piece of land on the riverbank

3. ACC 543 UOP Course Material ACC 543 Capital Budget Recommendation (UOP) ACC 543 Exercise 15-6B (UOP) • Capital Budget Recommendation Guillermo Furniture, a company that manufactures midgrade and high-end sofas, has just hired you as an accountant. • Exercise 15-6B Fixed versus variable cost behavior Professional Chairs Corporation produces ergonomically designed chairs favored by architects.

4. ACC 543 UOP Course Material ACC 543 Exercise 15-12B (UOP) ACC 543 Exercise 15-17A Identifying Cost Behavior (UOP) • ACC 543 Exercise 15-12B (UOP)? • Exercise 15-17A: Identifying Cost Behavior Identify the following costs as fixed or variable. Costs related to plane trips between San Diego, California, and Orlando, Florida, follow. Pilots are paid on a per trip basis. a. Pilots’ salaries relative to the number of trips flown.

5. ACC 543 UOP Course Material ACC 543 Exercise 16-9A (UOP) ACC 543 Exercise 18-17A (UOP) • Exercise 16-9A Mimosa Corporation expects to incur indirect overhead costs of $72,000 per month and direct manufacturing costs of $11 per unit. The expected production activity for the first four months of 2007 is as follows. • Exercise 18-17A Hamby Company had 250 units of product in its work in process inventory at the beginning of the period and started 2,000 additional units during the period. At the end of the period, 750 units were in work in process inventory.

6. ACC 543 UOP Course Material ACC 543 Exercise 18-17B Process Cost System Cost of Production Report (UOP) ACC 543 Exercise 19-24A Assessing Simultaneous • Exercise 18-17B: Process Cost System Cost of Production Report At the beginning of 2004, Dozier Company had 1,800 units of product in its work in process inventory, and it started 19,200 additional units of product during the year. • Exercise 19-24A: Assessing Simultaneous Changes in CVP Relationships Green Shades Inc. (GSI) sells hammocks; variable costs are $75 each, and the hammocks are sold for $125 each. GSI incurs $250,000 of fixed operating expenses annually

7. ACC 543 UOP Course Material ACC 543 Exercise 22-6A Using a flexible budget ACC 543 Exercise 24-1 Net Present ValuePresent Value Index (UOP) • ACC 543 Exercise 22-6A Using a flexible budget to accommodate market uncertainty (UOP) • Exercise 24-1 Net Present Value/Present Value Index The management team at Savage Corporation is evaluating two alternative capital investment opportunities. The first alternative, modernizing the company’s current machinery, costs $45,000.

8. ACC 543 UOP Course Material ACC 543 Exercise 24-3A Present Value Analysis (UOP) ACC 543 Exercise 24-4A Determining the present value of an annuity (UOP) • Exercise 24-3A: Present Value Analysis Ginger Smalley expects to receive a $300,000 cash benefit when she retires five years from today. Ms. Smalley’s employer has offered an early retirement incentive by agreeing to pay her $180,000 today if she agrees to retire immediately. • Exercise 24-4A Determining the present value of an annuity The dean of the School of Social Science is trying to decide whether to purchase a copy machine to place in the lobby of the building.

9. ACC 543 UOP Course Material ACC 543 Exercise 24-5A Determining net present value (UOP) ACC 543 Exercise 24-5B Purchase of Popcorn Machine (UOP) • Exercise 24-5A Determining net present value Transit Shuttle Inc. is considering investing in two new vans that are expected to generate combined cash inflows of $20,000 per year. • Exercise 24-5B: Purchase of Popcorn Machine Heidi Kahn, manager of the Grand Music Hall, is considering the opportunity to expand the company’s concession revenues. Specifically, she is considering whether to install a popcorn machine.

10. ACC 543 UOP Course Material ACC 543 Exercise 24-6A Determining Net Present Value (UOP) ACC 543 Exercise 24-8A Determining the Internal Rate of Return (UOP) • Exercise 24-6A: Determining Net Present Value Travis Vintor is seeking part-time employment while he attends school. He is considering purchasing technical equipment that will enable him to start a small training services company that will offer tutorial services over the Internet. • Exercise 24-8A: Determining the Internal Rate of Return Medina Manufacturing Company has an opportunity to purchase some technologically advanced equipment that will reduce the company’s cash outflow for operating expenses by $1,280,000 per year.

11. ACC 543 UOP Course Material ACC 543 Flexible Budgets Team Paper (UOP) • Flexible Budgets Team Paper Write a paper of no more than 1,050 words in which you discuss flexible budgets. Explain the relationship between fixed and variable costs used in a flexible budget.

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