{"id":1669,"date":"2016-01-08T13:31:16","date_gmt":"2016-01-08T13:31:16","guid":{"rendered":"http:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/?page_id=1669"},"modified":"2016-05-02T03:23:28","modified_gmt":"2016-05-02T03:23:28","slug":"acct-2122","status":"publish","type":"page","link":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/acct-2122\/","title":{"rendered":"ACCT 2122"},"content":{"rendered":"

Syllabus for 2016<\/strong><\/span><\/p>\n

SYLLABUS ACCT2122 Section 010 Spring 2016-Godfrey<\/a><\/p>\n

Please note the day and time for the common final exam – May 5, 2016 at 8:00am<\/p>\n

grade analysis worksheet<\/a><\/strong><\/span><\/p>\n

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Chapter 5. Cost-Volume-Profit<\/strong><\/span><\/p>\n

M16-Chap-05-Cost-Volume-Profit-Publisher-PowerPoints-Feb-2016<\/a><\/p>\n

M16-Chap-05-Publisher Lecture Notes-2016<\/a><\/p>\n

M16-Chap-05-3-Break-even-selling-fruit-baskets<\/a><\/p>\n

M16-Chap-05-4-Cost-Behavior-Analysis<\/a><\/p>\n

M16-Chap-05-5-Test-Quest-COST-VOL-PROFIT<\/a><\/p>\n

Chapter 6. Segments only<\/strong><\/span><\/p>\n

M16-Chap-06-Business-Segments-Publisher-PowerPoints-Feb-15-2016<\/a><\/p>\n

M16-Chap-06-Publisher Lecture Notes-2016<\/a><\/p>\n

Please note that we only cover segments – starting on page 9 of this file above.<\/p>\n

Chapter 7. Activity Based Costing<\/strong><\/span><\/p>\n

M16-Chap-07-ACTIVITY-BASED-COSTING-Publisher-PowerPoints-Feb-15-2016<\/a><\/p>\n

M16-Chap-07-Publisher Lecture Notes-2016<\/a><\/p>\n

M13-Chp-00-Tst2-Exm-Prb<\/span><\/u><\/a><\/p>\n

M13-Chp-00-Tst2-Exm-Sol<\/span><\/u><\/a><\/p>\n

Chapter-07-EXERCISE 7-10<\/span><\/u><\/a><\/p>\n

Exercise 7-10<\/span><\/u><\/a><\/p>\n

Sample Questions Chptrs 5,7, and others-Feb-21-2016<\/span><\/u><\/a><\/p>\n

 <\/p>\n

Chapter 8. Master Budgeting<\/strong><\/span><\/p>\n

M16-Chap-08-BUDGETING-Publisher-PowerPoints-Feb-15-2016<\/a><\/p>\n

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Chapter 9.\u00a0Flexible Budgets and Performance Analysis<\/strong><\/span><\/p>\n

M16-Chap-09-FLEXIBLE-BUDGETS-ANALYSIS-Publisher-PowerPoints-Feb-15-2016<\/a><\/p>\n

 <\/p>\n

Chapter 10.\u00a0Standard Costs and Variances<\/strong><\/span><\/p>\n

M16-Chap-10-STANDARD-COSTS-Publisher-PowerPoints-Feb-15-2016<\/a><\/p>\n

M16-Chap-10A-OVERHEAD-ANALYSIS-Publisher-PowerPoints-Feb-15-2016<\/a><\/p>\n

M16-Chap-10B-JOURNAL-ENTRIES-Publisher-PowerPoints-Feb-15-2016<\/a><\/p>\n

 <\/p>\n

Chapter 11. Performance Management in Decentralized Operations**************<\/strong><\/span><\/p>\n

M16-Chap-11-DECENTRALIZED-OPERATIONS-Publisher-PowerPoints-Feb-15-201<\/strong>6<\/a><\/p>\n

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M16-Chp-11-7-Performance Evaluation Problem-2<\/a><\/strong><\/p>\n

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Chapter 12. Differential Analysis*********************************************************<\/strong><\/span><\/p>\n

M16-Chap-12-DIFFERENTIAL-ANALYSIS-Publisher-PowerPoints-Feb-15-2016<\/a><\/strong><\/p>\n

 <\/p>\n

Chapter 13. Capital Budgeting Decisions***********************************************<\/strong><\/span><\/p>\n

M16-Chap-13-CAPITAL-BUDGETING-Publisher-PowerPoints-Feb-15-2016<\/a><\/strong><\/p>\n

*********************************************<\/p>\n

M16-Chap-13-Sample-Capital-Budgeting-Questions-April-21-2016-Post<\/a><\/strong><\/span><\/p>\n

M16-Chap-13-Sample-Capital-Budgeting-Questions-April-21-2016-Excel-Post<\/a><\/strong><\/span><\/p>\n

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Note the remainder of\u00a0this webpage is not updated for 2016.<\/strong><\/p>\n

The updating for the current semester is now in process.<\/strong><\/p>\n

Use care if you download materials before the page is fully updated.<\/strong><\/p>\n

 <\/p>\n

From the Instructor:
\n<\/strong> I look forward to getting to know members of the class.
\nIt is my hope that you will find the class to be enjoyable and valuable.
\nThe syllabus shows that the course will cover important management accounting concepts, procedures, tools, etc. The instructor will spend part of each class lecturing on the material.
\nMost of the time is used to solve management accounting problems and discuss the solutions.
\nIn this class, we typically have students with diverse backgrounds. (Many different majors, etc.)
\nStudents should have completed one accounting course prior to enrolling in this course.
\nClass Expectations:<\/strong>
\n1. A student should attend class regularly.
\n2. A student should arrive on time for class and should not leave class early.
\n3. A student should bring textbook and other relevant materials to each class.
\n4. A student should turn off (and put away) cell phone, pager, IPOD and other electronic devices during class.
\n5. A student may not use a laptop computer in class, except with permission of the instructor and in accordance with conditions specified by instructor.
\n6. A student should not bring food to class. Eating is not permitted in class.
\n7. A student should not work on assignments for other courses while in class.
\n8. A student should listen attentively to the lecture by the instructor, and questions or discussion of other class members.
\n9. A student should participate in the analysis and discussion of cases and problems.
\n10. A student should behave at all times in a professional manner and avoid talking or other actions that are disruptive for the class.
\nThe policies above help create a positive learning environment in which every student can get good value for his or her investment of time and tuition dollars. Compliance with these policies is a requirement in order to be a member of this class. Exceptions may be made for exceptional circumstances.<\/p>\n

We will be covering the 12 chapters shown below <\/i><\/b><\/u><\/p>\n

Chapter One <\/i><\/strong>Managerial Accounting: An Overview 1
\nChapter Two <\/i><\/strong>Managerial Accounting and Cost Concepts\u00a039
\nChapter Three <\/i><\/strong>Job-Order Costing 95
\nChapter Five <\/i><\/strong>Cost-Volume-Profit Relationships 157
\nChapter Six <\/i><\/b>Variable Costing and Segment Reporting: Tools for Management\u00a0203
\nChapter Seven <\/i><\/b>Activity-Based Costing: A Tool to Aid Decision Making 256
\nChapter Eight Master Budgeting, <\/i><\/b>Profit Planning 312
\nChapter Nine <\/i><\/b>Flexible Budgets and Performance Analysis 362
\nChapter Ten <\/i><\/b>Standard Costs and Variances\u00a0397
\nChapter Eleven <\/i><\/b>Performance Measurement in Decentralized Organizations 447
\nChapter Twelve <\/i><\/b>Differential Analysis: The Key to Decision Making 501
\nChapter Thirteen\u00a0<\/em><\/strong>Capital Budgeting Decisions 553<\/p>\n

 <\/p>\n

Sample Test 1 for this course. The 2013 test no. 1 may have additional types questions.
\nDetails will be provided in class.
\nM11-Chp-00-Tst1-Exm-Prb-2011-Final<\/a>
\nM11-Chp-00-Tst1-Exm-Sol-2011-Final<\/a>
\nM11-Chp-00-Tst2-Exm-Prb-Makeup<\/a>
\nM11-Chp-00-Tst2-Exm-Sol-makeup<\/a>
\nNote that questions 11 through 19 (Test 2 above) relate to Chapter 6, not covered on Test 2 – 2013
\nM11-Chp-00-Tst3-Exm-Prb<\/a>
\nM11-Chp-00-Tst3-Exm-Sol<\/a>
\nNote that Chapter 10 (Standard Costs, old Standard Cost chapter was 11) is not included on test 3 for 2013.\u00a0 See questions 18-25 on test 3 linked above.
\nSee questions 11-19 on test no. 2, linked above. Those questions involve variable costing, etc. which are on Test no. 3 for 2013.
\nM13-Chp-00-Tst4-New Material on previous final exam<\/a>
\nM13-Chp-00-Tst4-Exm-Sol-Post-Spring-2013<\/a>
\nACCT-2122-004-Spring 2013-Syllabus-Godfrey<\/a>
\nCommon Exams 4-16-13<\/a>
\nFile above has common exam schedule.
\nOur final exam is in Friday, Room 142 (5\/2\/2013, 8:00-11:00)<\/p>\n

Exams in Spring, 2013<\/strong>
\nM13-Chp-00-Tst1-Exm-Prb-2013-Final<\/a><\/strong>
\nM13-Chp-00-Tst1-Exm-Sol<\/a><\/strong><\/p>\n

M13-Chp-00-Tst2-Exm-Prb<\/a><\/strong>
\nM13-Chp-00-Tst2-Exm-Sol<\/a><\/strong><\/p>\n

M13-Chp-00-Tst3-Exm-Prb<\/a><\/strong>
\nM13-Chp-00-Tst3-Exm-Sol<\/a><\/strong><\/p>\n

M13-Chp-00-Tst-4A-Exm-Prb-April-22-2013<\/a><\/strong>
\nM13-Chp-00-Tst4-Exm-Sol-Short<\/a><\/strong>
\nM13-Chp-00-Tst-4A-Exm-Sol-April-22-2013<\/a>
\nNote: A complete set of PowerPoint files for each chapter, provided by the publisher, is posted at the end of this webpage. You may find it useful to refer to these, especially as a quick preview of the chapter or as a review after studying the chapter. The instructor has prepared a set of PowerPoint files which he will cover in class.
\n
\nNote: you will need both the textbook and a password. The password lets you submit your homework through the on-line system called McGraw-Hill Connect.\u00a0 The University bookstore has the textbook (soft bound edition-cheaper) that also has a coupon with a password. You can purchase the two as a bundle. If you get the book without a code, you can purchase a password on-line.
\nYou will need the current version of the book – not an old one.<\/strong><\/p>\n

Note For Spring 2013, we are using a custom published textbook containing only the chapters we cover in the course (taken from the large book we normally use).
\nThis 2013 edition provides very substantial savings for our students. .
\n<\/u><\/p>\n

 <\/p>\n

Please note that many Excel Worksheets have more than one tab.<\/strong>
\nA<\/strong> problem may be in one tab, and the solution may be in a second tab.<\/strong>
\nYou may find it convenient to use the full-page format for some of the PowerPoint files.<\/strong>
\nChapter 1:\u00a0\u00a0 <\/b>Managerial Accounting: An Overview<\/b>
\nM13-Chp-01-1-Intro-to-Mgt-Acct-2013-0117<\/a>
\nM13-Chp-01-2A-Test-Quest-INTRODUCTION<\/a>
\nThe file above has some test questions for Chapter 1, including illustrative problems covered in the lecture by the instructor.
\nThe file also contains additional potential test questions. Tab 2 has answers for the test questions from 2010.
\nDiscussion problem to get us started thinking about business models, cost structure, pricing policies, etc.<\/strong>
\nThe following short problems can be used to get the discussion started, identify some important issues,
\nand preview the problems we will be solving this semester.These concepts are mainly covered in Chapter 2.<\/strong>
\nM13-Chp-01-2A-Test-Quest-INTRODUCTION<\/a>
\nM13-Chp-01-3A-Introductory-Problems<\/a>
\nThe following files are optional. If you need a review of basic accounting, these are for you.<\/strong>
\nM11-Chp-01-3-Prb-Accounting-Review<\/a>
\nM11-Chp-01-4-Review-of-Financial-Accounting<\/a>
\nM11-Chp-01-6-T-Accounts-Bobs-Business<\/a>
\nM11-Chp-01-8-Chap-1-Super Co Fin Statements<\/a>
\nPublisher PowerPoint-File-Chapter-01-2013<\/a><\/strong><\/p>\n

Chapter 2:\u00a0\u00a0 <\/b>Managerial Accounting and Cost Concepts<\/strong>
\nM13-Chp-02-1-Man.-Acct.-Concepts-2011-0520<\/a>
\nChap002A Least Squares Regression with clickers<\/a>
\nHomework least squares<\/a>
\nThe next file has some sample test questions on this chapter, and the solutions as well.<\/strong>
\nM13-Chp-02-2A-Test-Quest-MGT-CONCEPTS<\/a>
\nM11-Chp-02-2A-Test-Quest-COST-BEHAVIOR<\/a>
\nThe next two problems were covered in an earlier class.<\/strong>
\nM11-Chp-02-2A-Test-Quest-COST-BEHAVIOR<\/a><\/p>\n

M11-Chp-02-2A-Test-Quest-COST-BEHAVIOR<\/a>
\nM13-Chp-02-3B-Prb-Unit-Cost-for-Basketballs-2013<\/a><\/strong>
\nThe next two files contain illustrations of the format of manufacturing statements.<\/strong>
\nM13-Chp-02-4A-Manufacturing-Income-Statement<\/a>
\nM13-Chp-02-4B-Manufacturing-Income-Statement-Format<\/a>
\nThe next file provides exercises in finding missing amounts in manufacturing statements.<\/strong>
\nM13-Chp-02-5-Manufact-Costs-missing-amounts<\/a>
\nThe next two files contain problems related to determining cost behavior (test pages 33+).<\/strong>
\nM13-Chp-02-6A-Cost Behavior Computations<\/a>
\nM13-Chp-02-6B-Class-Handout-Cost-Behavior<\/a>
\nYou will note that the authors of the textbook provide some Excel forms for working typical problems. See next file.<\/strong>
\nM13-Chp-02-7-Excel-Form-for-chapter-exercises<\/a>
\nThe next file has several tabs with illustrations leading to the preparation of a Statement of cost of Goods Manufactured.<\/strong>
\nM13-Chp-02-8-Prb-Manufact-Cost-Acctg-Steps<\/a><\/p>\n

Chapter 3:\u00a0\u00a0<\/b>Job-Order Costing<\/strong>
\nM13-Chp-03-1-Job-Costing-Process<\/a>
\nM13-Chp-03-2A-Test-Quest-JOB ORDER COST<\/a>
\nM11-Chp-03-3A-Job Cost Concepts<\/a>
\nM11-Chp-03-4-Class-Illustration-Overhead<\/a>
\nM13-Chp-03-4-Job-Cost-Problem-Illustration-1<\/a><\/strong><\/p>\n

M13-Chp-03-5-Job-Cost-Problem-Illustration-2<\/a>
\nM11-Chp-03-7-Prb-Job-Costing<\/a>
\nM11-Chp-03-7-Job-Costing-Multiple-Choice-SOLUTION<\/a>
\nM13-Chp-03-Test Scan sheet<\/a>
\nNote: we do not cover Process Costing (below) in this course.<\/strong>
\nM11-Chp-04-8-Process Cost Concepts<\/a>
\nM11-Chp-04-8-Process-Cost-Concepts-EUP<\/a>
\nPublisher PowerPoint-File-Chapter-03-2013<\/a><\/strong><\/p>\n

Chapter 5:\u00a0\u00a0 Cost-Volume-Profit Relationships<\/b>
\nM11-Chp-05-1A-Costs-Volume-Profit-Planning-2011-0617<\/a>
\nM13-Chp-05-8-Product mix and break-even<\/a>
\nM11-Chp-05-2A-Test-Quest-COST-VOL-PROFIT<\/a>
\nM11-Chp-05-1B-Costs-Volume-Profit-Class Handout<\/a>
\nM11-Chp-05-3-Cost-Volume-Profit-Problems<\/a>
\nNote: The file above has one page of sample test questions and one page of detailed solutions.
\nM11-Chp-05-4-Prob-for-Break-Even Chart<\/a>
\nM11-Chp-05-Break-even-selling-fruit-baskets<\/a>
\nPublisher PowerPoint-File-Chapter-05-2013<\/a>
\nM13-Chp-05-Extra problems-CVP-margin of safety, product mix<\/a>
\nChapter 6:\u00a0\u00a0 Variable costing and Segment Reporting<\/b>
\nM11-Chp-06-1-Variable-Costing-2011-0617<\/a>
\nM11-Chp-06-2A-Test-Quest-VARIABLE-COSTING<\/a>
\nThe notes below focus on variable costing. Homework assigned covers segment reporting
\nM13-Chp-06-0-Notes-from-Instructor<\/a>
\nM13-Chp-06-2-Introductory-problem-Variable-Costing<\/a>
\nM13-Chp-06-0-Segment-Reporting-Notes-from-Instructor<\/a>
\nM13-Chp-06-2-Segment Performance<\/a>
\nM11-Chp-06-3-Worksheet-variable-costing<\/a>
\nM11-Chp-06-4-Compute Income-Direct-and-Absorption<\/a>
\nM11-Chp-06-4A-Compare Absorption and Variable Costing<\/a>
\nM11-Chp-06-5-Prb-Direct-Costing<\/a>
\nPublisher PowerPoint-File-Chapter-06-2013<\/strong>
\nM13-Chp-06-Sample-Exam–Variable-Costing-Questions<\/a>
\nM13-Chp-06-Sample-Exam–Variable-Costing-Solution<\/a>
\nChapter 7:\u00a0\u00a0 Activity-based Costing<\/b>
\nM11-Chp-07-1-Cost-Mgt-Systems-ABC-2011-0617<\/a>
\nM11-Chp-07-2A-Test-Quest-ACTIVITY-BASED-COSTING<\/a>
\nM11-Chp-07-5-Activity Based Costing Concepts<\/a>
\nM11-Chp-07-6-ABC-Problem-With-Answers<\/a>
\nM11-Chp-03-3A-Job Cost Concepts<\/a>
\nM11-Chp-03-4-Job Costing-Problem with Answers<\/a>
\nPublisher PowerPoint-File-Chapter-07-2013<\/strong>
\nChapter 8:\u00a0\u00a0 Profit Planning<\/b><\/p>\n

M11-Chp-08-1A-Profit-Planning-2011-0523<\/a>
\nM11-Chp-08-2A-Test-Quest-PROFIT-PLANNING<\/a>
\nM11-Chp-08-2-Budget-Test-Questions<\/a>
\nThe file above has 3 tabs.<\/strong>
\nThe first tab has 2 pages of sample test questions on budgeting.<\/strong>
\nThe second tab has 2 pages of solutions guides – detailed solutions, without the numbers.<\/strong>
\nThe third tab has 2 pages of solutions to the sample test questions<\/strong>
\nM13-Chp-08-An answer for a student question about cash flow for inventory<\/a>
\nM11-Chp-08-3-Production-and-Materials Bud<\/a>
\nM11-Chp-08-4-Big-Picture-Budgeting-w-T-Accts<\/a>
\nM11-Chp-08-5-Cash Budget-More Practice<\/a>
\nM11-Chp-08-2-Prb-HW<\/a>
\nM11-Chp-08-6-Cash-Flow-Spreadsheet<\/a>
\nM11-Chp-08-7-T-Account-Format-Utility-File<\/a><\/strong><\/p>\n

M13-Chp-08-3-T-Accts-for-Solving-Problems<\/a>
\nM13-Chp-08-8-Cash-Flow-Mult-Choice-SUCCESS-CO-Prb-and-Sol<\/a>
\nM13-Chp-08-2-Cash collection exercise<\/a>
\nPublisher PowerPoint-File-Chapter-08-2013<\/strong>
\nM13-Chp-08-Sample-Exam–Budgeting-Questions<\/a>
\nM13-Chp-08-Sample-Exam–Budgeting-Solution<\/a><\/p>\n

Chapter 9: Flexible Budgets and Performance Analysis<\/b>
\nM13-Chp-09-0-Notes-from-Instructor<\/a>
\nM11-Chp-09-1-Flex-Bud-Variances-2011-0524<\/a>
\nM11-Chp-09-2A-Test-Quest-FLEXIBLE-BUDGETS<\/a>
\nM11-Chp-09-Food Place Flexible Budget<\/a>
\nM13-Chp-09-Rushton Hospital-Prob<\/a>
\nM13-Chp-09-Sample test questions from manual-Prb<\/a>
\nPublisher PowerPoint-File-Chapter-09-2013<\/strong>
\nM13-Chp-09-Sample-Exam–Flexible-Budgeting-Questions<\/a>
\nM13-Chp-09-Sample-Exam–Flexible-Budgeting-Solution<\/a><\/p>\n

Chapter 10: Standard Costs and Operating Performance Measures<\/b>
\nM13-Chp-10-0-Notes-from-Instructor<\/a>
\nM11-Chp-10-1-Standard-Costs-2011-0524<\/a>
\nM11-Chp-10-2A-Test-Quest-STANDARD-COST<\/a>
\nM13-Chp-10-3-Sample Standard Cost Test Questions<\/a>
\nMBA-12-Chp-10-3-Std-Cost-Variances-for-Mat<\/a>
\nMBA-12-Chp-10-4-Std-Cost-Variances-for-Labor<\/a>
\nM11-Chp-10-5-Std Cost-Variances-for-Overhead<\/a>
\nM11-Chp-10-6-Flex-Overhead-Bud-and Var<\/a>
\nM11-Chp-10-7-Prb-Class-Ex-Variances<\/a>
\nM11-Chp-10-7-Sol-Class Ex-Variances<\/a>
\nM13-Chp-10-8-Overhead Variance Problem<\/a>
\nPublisher PowerPoint-File-Chapter-10-2013<\/strong>
\nChapter 11: Performance Measurement in Decentralized Organizations<\/b><\/p>\n

M11-Chp-11-1-Performance-Management-2011-0731<\/a>
\nM11-Chp-11-05-Financial Control Problems<\/a>
\nM11-Chp-11-Performance Evaluation Problem-Prob-11-18<\/a>
\nGarrison-14-Ed-Powerpoints-Chapter-11<\/strong><\/a>
\nM11-Chp-11-2A-Test-Quest-PERFORMANCE-MEASURE<\/a><\/p>\n

M11-Chp-11-4-Super-Co-Fin-Statements<\/a>
\nPublisher PowerPoint-File-Chapter-11-2013<\/strong><\/p>\n

Chapter 12: Differential Analysis\u00a0 for Decision Making<\/b><\/p>\n

M11-Chp-12-1-Differential-Analysis-for-Decisions-2011-0709<\/a>
\nM13-Chp-12-2A-TEST-DIFFERENTIAL-ANALYSIS<\/a>
\nM11-Chp-12-3-Illustrative problems<\/a>
\nM11-Chp-12-3-Pricing Basis-Marginal Cost or Not<\/a>
\nMaterial in the files below are incorporated in the instructor PowerPoint above.<\/strong>
\nHowever, it may be easier for you to work the problem on a full page layout.<\/strong>
\nM11-Chp-12-4-Why is Pricing Strategy Important<\/a>
\nM11-Chp-12-6-Special Order Problems<\/a>
\nThe following files are optional. Concentrate first on the files above.<\/strong>
\nM11-Chp-12-7-Which Machine to Buy<\/a>
\nM11-Chp-12-3-Sample Test Questions<\/a>
\nM11-Chp-12-4-Eliminate-Dept-or Division<\/a>
\nM11-Chp-12-5-Sell-Product-or-Process-Further<\/a>
\nThe following file is optional. We will cover it if we have time.
\nM11-Chp-12-6-Local-Corp-Outsourcing<\/a>
\nM11-Chp-12-7-Chapter Exhibit Data<\/a>
\nPublisher PowerPoint-File-Chapter-12-2013<\/strong>
\nChapter 13: Capital Budgeting<\/b><\/p>\n

M11-Chp-13-Compound-Interest-Slides-File-1<\/a>
\nTable1<\/a>
\nTable2<\/a>
\nM11-Chp-13-Compound-Interest-Computations<\/a>
\nM11-Chp-13-1A-Capital-Budget-2011-0525<\/a>
\nM11-Chp-13-2B-Capital-Budget-2011-0525<\/a>
\nM11-Chp-13-Compound-Interest-Slides-File-1<\/a>
\nM11-Chp-13-2B-Capital Budgeting Example<\/a>
\nM11-Chp-13-2A-Test-CAP-BUDGET<\/a>
\nM11-Chp-13-3-Cap-Budgeting<\/a>
\nM11-Chp-13-4-Compound-Interest-and-PV-Analysis<\/a>
\nYour textbook has interest tables. If you want these tables (below), you may print them.<\/strong>
\nM11-Chp-13-5-Compound-Interest-Tables<\/a>
\nM11-Chp-13-6-Cap-Budgeting-Worksheet<\/a>
\nPublisher PowerPoint-File-Chapter-13-2013<\/strong>
\nThe following is an old file from a prior year.
\nM8-Chp-12-1-Cost-Allocation-20080602<\/a>
\nM8-Chp-12-2-Prb-HW<\/a><\/p>\n

M8-Chp-12-2-Sol-HW-Excel<\/a>
\nM8-Chp-12-3-Cost-Allocation-Direct-and-Step<\/a>
\nM8-Chp-12-4-Allocation-of-Joint-Costs<\/a>
\nM8-Chp-12-5-Prb-Cost-Allocation<\/a><\/p>\n

PowerPoint Files for the 14th edition of the textbook, provided by the publisher<\/p>\n

To be added
\nIs Lord & Taylor leaving?<\/strong>
\nSue Stock, Staff Writer, News and Observer, Raleigh NC, December 24, 2005<\/strong>
\nThe future of the Triangle’s only Lord & Taylor store is muddled at best. \u00a0Store employees are telling customers the 120,000-square-foot store will close in mid- to late January.
\nSome display cases are already empty. But mall officials say Lord & Taylor’s parent company, Federated Department Stores, hasn’t notified them that the store will be closing.
\nThere is still a small chance that the store could stay. The company exercised an option to extend its lease by five years, through Jan. 31, 2011. But the chain has committed to operate Lord & Taylor there only through next month. It opened at Crabtree in 1996.
\n“They have to pay rent, but they don’t have to be open,” said Monty Daniels, director of leasing for Plaza Associates, which manages the mall. \u00a0If it does close Lord & Taylor, Federated could sublease the vacated space, but the mall would have some say in the replacement tenant.
\nThe story above is an example of a business decision requiring management accounting information and analysis.<\/strong>
\nHow does Federated Department Stores determine if its profits will increase by closing this store?
\nRent expense is a fixed and committed cost, at least for several years to come.
\nFederated does have an alternative use for the space, because it can rent that space to other companies and generate some rental income to offset – at least to some degree – its own rent payments to the owners of the mall
\nIf we assume that the store is reporting a net loss of $200,000, that does not mean that Federated will increase its profit by $200,000 by closing the store. Some of its store expenses may continue after closing the store.
\nFor complete story, see: http:\/\/www.newsobserver.com\/104\/story\/381482.html
\nM11-Chp-10-7-Sol-Class Ex-Variances<\/a>
\nM11-Chp-11-2-Performance Evaluation – ROI etc<\/a>
\nM10-Chp-00-Tst3-Prac-Prb-Acct-2122-Sum-2010<\/a>
\nM10-Chp-00-Tst3-Prac-Sol-Acct-2122-Sum-2010<\/a>
\nM10-Chp-00-Tst4-Prac-Prb-Acct-2122-Sum-2010<\/a>
\nM10-Chp-00-Tst4-Prac-Sol-Acct-2122-Sum-2010<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Syllabus for 2016 SYLLABUS ACCT2122 Section 010 Spring 2016-Godfrey Please note the day and time for the common final exam – May 5, 2016 at 8:00am grade analysis worksheet         Chapter 5. Cost-Volume-Profit M16-Chap-05-Cost-Volume-Profit-Publisher-PowerPoints-Feb-2016 M16-Chap-05-Publisher Lecture Notes-2016 M16-Chap-05-3-Break-even-selling-fruit-baskets M16-Chap-05-4-Cost-Behavior-Analysis M16-Chap-05-5-Test-Quest-COST-VOL-PROFIT Chapter 6. Segments only M16-Chap-06-Business-Segments-Publisher-PowerPoints-Feb-15-2016 M16-Chap-06-Publisher Lecture Notes-2016 Please note that we […]<\/p>\n","protected":false},"author":826,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-1669","page","type-page","status-publish","hentry"],"jetpack_shortlink":"https:\/\/wp.me\/P5kuRp-qV","jetpack_sharing_enabled":false,"_links":{"self":[{"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/pages\/1669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/users\/826"}],"replies":[{"embeddable":true,"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/comments?post=1669"}],"version-history":[{"count":36,"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/pages\/1669\/revisions"}],"predecessor-version":[{"id":2131,"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/pages\/1669\/revisions\/2131"}],"wp:attachment":[{"href":"https:\/\/belkcollegeofbusiness.charlotte.edu\/hgodfrey\/wp-json\/wp\/v2\/media?parent=1669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}