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ACC 349 Discussion 4
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What are the differences between variable and absorption costing? Why
is variable costing not allowed for GAAP reporting? Which method is
more useful for internal decision making? Why? As a manager, which
would you prefer? Why?
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For what is cost-volume-profit (CVP) analysis used? What are some
main underlying assumptions that make CVP analysis useful for

decision makers? Why might decision makers use CVP analysis? What
is contribution margin? What is break even point? How are these used?
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What are some main differences between financial and managerial
accounting? How do these differences affect the type of information that
must be gathered and reported? What different types of decisions must
users of financial accounting information make? What different types of
decisions must users of managerial accounting information make? How
does managerial accounting apply to your career? What is the code of
conduct for managerial accountants?
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What are the cost classifications for assigning cost to cost objects?
What are the cost classifications for manufacturing companies?
What are cost classifications for preparing financial statements? What
are cost classifications for predicting cost behavior? What are mixed
cost?
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What is a master budget? What are some underlying budgets that form
the master budget?

What are the advantages of budgeting? What is the budgeting process at
your organization? Is it effective? Why or why not?
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What are the characteristics of a flexible budget?
How does a flexible budget work?
Do you have experience with this type of budgeting?
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What are some of the potential problems with standard cost? Please
explain your thoughts
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ACC 349 Entire Course
ACC 349 Week 1 Individual Assignment BYP 1-7, E1-7
ACC 349 Week 1 Discussion Question 1
ACC 349 Week 2 Individual Assignment Assignments CH 2 & 3
ACC 349 Week 2 Team Assignment Problems Ch. 2 & 3
ACC 349 Week 2 Team Assignment Case Study BYP 2-2
ACC 349 Week 3 Individual Assignment Article Analysis Summary
ACC 349 Week 3 Individual Assignment Assignments Ch. 4
ACC 349 Week 3 Team Assignment Problems Ch. 4

ACC 349 Week 3 Team Assignment Case Study Ch. 4
ACC 349 Week 4 Individual Assignment Ch. 5 & 6
ACC 349 Week 4 Team Assignment Problems Ch. 7
ACC 349 Week 4 Team Assignment Case Study Ch. 6
ACC 349 Week 5 Individual Assignment Ch. 8, 9, & 11
ACC 349 Week 5 Team Assignment Problems Ch. 8 & 11
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ACC 349 Final Exam Guide (New 2018 with
Excel sheet)
Excel Sheet can be used for any change in values, it automatically gives
correct answers

1.
The following costs were incurred in September:
Direct materials $42,700
Direct labor $29,400
Manufacturing overhead $27,300
Selling expenses $23,600
Administrative expenses $33,700
Conversion costs during the month totaled:
2.
A soft drink bottler incurred the following factory utility cost: $3,861 for
950 cases bottled and $3,922 for 1,200 cases bottled. Factory utility cost
is a mixed cost containing both fixed and variable components. The
variable factory utility cost per case bottled is closest to:
3
The following cost data pertain to the operations of Swestka Department
Stores, Inc., for the month of July.
Corporate headquarters building lease $87,600
Cosmetics Department sales commissions--Northridge Store
$5,230
Corporate legal office salaries $60,500
Store manager's salary-Northridge Store $17,200
Heating-Northridge Store $20,200
Cosmetics Department cost of sales--Northridge Store $37,400
Central warehouse lease cost $11,100
Store security-Northridge Store $18,900

Cosmetics Department manager's salary--Northridge Store $4,150
The Northridge Store is just one of many stores owned and operated by
the company. The Cosmetics Department is one of many departments at
the Northridge Store. The central warehouse serves all of the company's
stores.
What is the total amount of the costs listed above that are direct costs of
the Cosmetics Department?
4
Erkkila Inc. reports that at an activity level of 6,400 machine-hours in a
month, its total variable inspection cost is $425,930 and its total fixed
inspection cost is $179,493.
What would be the average fixed inspection cost per unit at an activity
level of 6,700 machine-hours in a month? Assume that this level of
activity is within the relevant range.
5.
Nikkel Corporation, a merchandising company, reported the following
results for July:
Sales $407,000
Cost of goods sold (all variable) $173,400
Total variable selling expense $20,400
Total fixed selling expense $22,200
Total variable administrative expense $14,800
Total fixed administrative expense $39,700
The contribution margin for July is:

6
Job 593 was recently completed. The following data have been recorded
on its job cost sheet:
Direct labor-hours 74 labor-hours
Direct labor wage rate $ 21 per labor-hour
Machine-hours 137 machine-hours
The Corporation applies manufacturing overhead on the basis of
machine-hours. The predetermined overhead rate is $22 per machine-
hour. The total cost that would be recorded on the job cost sheet for Job
593 would be:
7
The Assembly Department started the month with 19,500 units in its
beginning work in process inventory. An additional 285,000 units were
transferred in from the prior department during the month to begin
processing in the Assembly Department. There were 45,250 units in the
ending work in process inventory of the Assembly Department.
How many units were transferred to the next processing department
during the month?
8
Lasseter Corporation has provided its contribution format income
statement for August. The company produces and sells a single product.

If the company sells 5,200 units, its total contribution margin should be
closest to:
9
Olds Inc., which produces a single product, has provided the following
data for its most recent month of operations:
Number of units produced 5,400
Variable costs per unit:
Direct materials $88
Direct labor $79
Variable manufacturing overhead $7
Variable selling and administrative expense $13
Fixed costs:
Fixed manufacturing overhead $210,600
Fixed selling and administrative expense $388,800
There were no beginning or ending inventories. The absorption costing
unit product cost was:
10
Zurasky Corporation is considering two alternatives: A and B. Costs
associated with the alternatives are listed below:
Alternative A Alternative B
Materials costs $22,000 $52,000
Processing costs $28,000 $28,000
Equipment rental $10,100 $28,200

Occupancy costs $10,500 $22,000
What is the differential cost of Alternative B over Alternative A,
including all of the relevant costs?
11
Bossie Corporation uses an activity-based costing system with three
activity cost pools. The company has provided the following data
concerning its costs and its activity based costing system:
Costs:
Wages and salaries $284,000
Depreciation 268,000
Utilities 221,000
Total $773,000
Distribution of resource consumption:
Activity Cost Pools
Assembly Setting up Other Total
Wages and salaries 45% 35% 20% 100%
Depreciation 30% 10% 60% 100%
Utilities 15% 65% 20% 100%
How much cost, in total, would be allocated in the first-stage allocation
to the Assembly activity cost pool?
12
The cash budget is usually prepared after the budgeted income
statement.

True
False
13
Cadavieco Detailing's cost formula for its materials and supplies is
$2,090 per month plus $15 per vehicle. For the month of November, the
company planned for activity of 89 vehicles, but the actual level of
activity was 49 vehicles. The actual materials and supplies for the month
was $2,660.
The materials and supplies in the planning budget for November would
be closest to:
Q-14
Aide Industries is a division of a major corporation. Data concerning the
most recent year appears below:
Sales $18,120,000
Net operating income $1,177,800
Average operating assets $4,450,000
The division's return on investment (ROI) is closest to: (Round your
answer to 2 decimal places.)
Q-15
Blue Corporation's standards call for 5,800 direct labor-hours to produce
1,450 units of product. During May 1,050 units were produced and the

company worked 1,350 direct labor-hours. The standard hours allowed
for May production would be:
Q-16
The following standards for variable manufacturing overhead have been
established for a company that makes only one product:
Standard hours per unit of output 6.0 hours
Standard variable overhead rate $12.40 per hour
The following data pertain to operations for the last month:
Actual hours 2,600 hours
Actual total variable manufacturing overhead cost $32,870
Actual output 250 units
What is the variable overhead efficiency variance for the month?
What is the variable overhead efficiency variance for the month?
17
Wyly Inc. produces and sells a single product. The selling price of the
product is $240.00 per unit and its variable cost is $88.80 per unit. The
fixed expense is $374,598 per month.
The break-even in monthly dollar sales is closest to: (Round your
intermediate calculations to 2 decimal places.)
Use excel sheet for any change in values
18

Part O43 is used in one of Scheetz Corporation's products. The
company's Accounting Department reports the following costs of
producing the 16,400 units of the part that are needed every year.
An outside supplier has offered to make the part and sell it to the
company for $32.00 each. If this offer is accepted, the supervisor's salary
and all of the variable costs, including direct labor, can be avoided. The
special equipment used to make the part was purchased many years ago
and has no salvage value or other use. The allocated general overhead
represents fixed costs of the entire company. If the outside supplier's
offer were accepted, only $22,400 of these allocated general overhead
costs would be avoided.
Required:
a.
Prepare a report that shows the effect on the company's total net
operating income of buying part O43 from the supplier rather than
continuing to make it inside the company. (Input the amount as a
positive value. Omit the "$" sign in your response.)
Net operating income would decrease be by $ .
Make
19
Activity rates from Quattrone Corporation's activity-based costing
system are listed below. The company uses the activity rates to assign
overhead costs to products:
Activity Cost Pools Activity Rate

Processing customer orders $94.07 per customer order
Assembling products $2.87 per assembly hour
Setting up batches $62.33 per batch
Last year, Product F76D involved 3 customer orders, 464 assembly
hours, and 21 batches. How much overhead cost would be assigned to
Product F76D using the activity-based costing system?
20
The Gasson Company uses the weighted-average method in its process
costing system. The company's ending work in process inventory
consists of 12,000 units, The ending work in process inventory is 100%
complete with respect to materials and 70% complete with respect to
labor and overhead. If the costs per equivalent unit for the period $4.10
for the materials and $1.30 for labor and overhead, whatis the balance of
the ending work in process inventory account would be: (Do not round
Cost per equivalent unit)
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ACC 349 Final Exam Guide

1) What does cost accounting measure, record, and report?
2) What is the best way to handle manufacturing overhead costs in order
to get the most timely job cost information?
3) At the end of the year, manufacturing overhead has been overapplied.
What occurred to create this situation?
4) Which of the following would be accounted for using a job order cost
system?
5) In a job order cost accounting system, the Work in Process account is
6) Which one of the following is an important feature of a job order cost
system?
7) Which one of the following is indirect labor considered?
8) Which of the following is an element of manufacturing overhead?
9) Which one of the following costs would be included in manufacturing
overhead of a lawn mower manufacturer?
10) A well-designed activity-based costing system starts with

11) An activity that has a direct cause-effect relationship with the
resources consumed is a(n)
12) In traditional costing systems, overhead is generally applied based
on
13) All of the following statements are correct EXCEPT that
14) Which of the following is a value-added activity?
15) Which of the following is a nonvalue-added activity?
16) Poodle Company manufactures two products, Mini A and Maxi B.
Poodle's overhead costs consist of setting up machines, $800,000;
machining, $1,800,000;and inspecting, $600,000.Information on the
two products is:
Mini A Maxi B
Direct labor hours 15,000 25,000
Machine setups 600 400
Machine hours 24,000 26,000
Inspections 800 700
Overhead applied to Mini A using activity-based costing is
17) Poodle Company manufactures two products, Mini A and Maxi B.
Poodle's overhead costs consist of setting up machines, $800,000;
machining, $1,800,000;and inspecting, $600,000.Information on the
two products is:

Mini A Maxi B
Direct labor hours 15,000 25,000
Machine setups 600 400
Machine hours 24,000 26,000
Inspections 800 700
Overhead applied to Mini A using traditional costing using direct labor
hours is
18) Which of the following factors would suggest a switch to activity-
based costing?
19) Rosen, Inc. has 10,000 obsolete calculators, which are carried in
inventory at a cost of $20,000. If the calculators are scrapped, they can
be sold for $1.10 each (for parts). If they are repackaged, at a cost of
$15,000, they could be sold to toy stores for $2.50 per unit. What
alternative should be chosen, and why?
20) Walton, Inc. is unsure of whether to sell its product assembled or
unassembled. The unit cost of the unassembled product is $16, while the
cost of assembling each unit is estimated at $17. Unassembled units can
be sold for $55, while assembled units could be sold for $71 per unit.
What decision should Walton make?
21) The cost to produce Part A was $10 per unit in 2005. During 2006, it
has increased to $11 per unit. In 2006, Supplier Company has offered to
supply Part A for $9 per unit. For the make-or-buy decision,

22) Hess, Inc. sells a single product with a contribution margin of $12
per unit and fixed costs of $74,400 and sales for the current year of
$100,000. How much is Hess’s break-even point?
23) Hartley, Inc. has one product with a selling price per unit of $200,
the unit variable cost is $75, and the total monthly fixed costs are
$300,000. How much is Hartley’s contribution margin ratio?
24) H55 Company sells two products, beer and wine. Beer has a 10
percent profit margin and wine has a 12 percent profit margin. Beer has
a 27 percent contribution margin and wine has a 25 percent contribution
margin. If other factors are equal, which product should H55 push to
customers?
25) Which cost is charged to the product under variable costing?
26) Which cost is NOT charged to the product under variable costing?
27) Variable costing
28) If a company is concerned with the potential negative effects of
establishing standards, they should
29) The difference between a budget and a standard is that
30) A standard cost is
31) The per-unit standards for direct labor are 2 direct labor hours at $12
per hour. If in producing 2,400 units, the actual direct labor cost was
$51,200 for 4,000 direct labor hours worked, the total direct labor
variance is

32) The total variance is $10,000. The total materials variance is $4,000.
The total labor variance is twice the total overhead variance. What is the
total overhead variance?
33) The per-unit standards for direct materials are 2 gallons at $4 per
gallon. Last month, 11,200 gallons of direct materials that actually cost
$42,400 were used to produce 6,000 units of product. The direct
materials quantity variance for last month was
34) If the standard hours allowed are less than the standard hours at
normal capacity,
35) Manufacturing overhead costs are applied to work in process on the
basis of
36) The overhead volume variance relates only to
37) At January 1, 2004, Barry, Inc. has beginning inventory of 4,000
widgets. Barry estimates it will sell 35,000 units during the first quarter
of 2004 with a 10% increase in sales each quarter. Barry’s policy is to
maintain an ending inventory equal to 25% of the next quarter’s sales.
Each widget costs $1 and is sold for $1.50. How much is budgeted sales
revenue for the third quarter of 2004?
38) Lewis Hats is planning to sell 600 straw hats. Each hat requires a
half pound of straw and a quarter hour of direct labor. Straw costs $0.20
per pound and employees of the company are paid $22 per hour. Lewis
has 80 pounds of straw and 40 hats in beginning inventory and wants to

have 50 pounds of straw and 60 hats in ending inventory. How many
units should Lewis Hats produce in April?
39) Gottberg Mugs is planning to sell 2,000 mugs and produce 2,200
mugs during April. Each mug requires 2 pounds of resin and a half hour
of direct labor. Resin costs $1 per pound and employees of the company
are paid $12.50 per hour. Manufacturing overhead is applied at a rate of
120% of direct labor costs. Gottberg has 2,000 pounds of resin in
beginning inventory and wants to have 2,400 pounds in ending
inventory. How much is the total amount of budgeted direct labor for
April?
40) The cost-plus pricing approach's major advantage is
41) A company must price its product to cover its costs and earn a
reasonable profit in
42) Prices are set by the competitive market when
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What are some of the key differences between financial and managerial
accounting? How do these differences impact the type of information
that must be gathered and reported? What are the different types of
decisions that users of financial accounting information must make?
What are the different types of decisions that users of managerial
accounting information must make?
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What are the differences between a direct cost and an indirect cost?
Which is the more difficult cost to track? Why? How do indirect costs
affect the cost of a product? Should indirect costs be included in product
cost? Why or why not?
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ACC 349 Week 1 Individual Assignment BYP 1-7,
E1-7
Prepare written responses to the following assignments from Ch. 1 of
Managerial Accounting: Tools for Business Decision Making:
Exercise E1-7 exercise #7 only
Ethics Case BYP 1-7 case #7 only
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ACC 349 Week 1 Lab Problems

Week 1
• Question 1 Segregation of duties
is a preventive control
is a detective control
separates responsibilities for authorizing transactions, recording
transactions, and maintaining custody of the related assets
• Question 2 The following cost and inventory data are taken from
the accounting records of Mason Company for the year just completed:
Costs incurred:
Direct labor cost $ 87,000
Purchases of raw materials $ 131,000
Manufacturing overhead $ 208,000
Advertising expense $ 46,000
Sales salaries $ 102,000
Depreciation, office equipment $ 228,000
Beginning End of
of the Year the year
Inventories:
Raw materials $ 8,900 $10,100
Work in process $ 5,400 $21,000
Finished goods $76,000 $25,800
Required:
Prepare a schedule of cost of goods manufactured.
Prepare the cost of goods sold section of Mason Company’s income
statement for the year.

• Question 3 Award: 10 out of 10.00 points Arden Company
reported the following costs and expenses for the most recent month:
Direct labor $45,000
Manufacturing overhead $22,000
Selling expenses $25,000
Administrative expenses $38,000
Required:
What is the total amount of product costs?
What is the total amount of period costs?
What is the total amount of conversion costs?
What is the total amount of prime costs?
• Question 4 6 Mickley Company’s predetermined overhead rate
is $23.00 per direct laborhour and its direct labor wage rate is $13.00 per
hour. The following information pertains to Job A500:
Required:
1. What is the total manufacturing cost assigned to Job A500?
2. If Job A500 consists of 40 units, what is the average cost assigned to
each unit included in the job?
• Question 5 Helix Corporation produces prefabricated flooring in a
series of steps carried out in production departments. All of the material
that is used in the first production department is added at the beginning
of processing in that department. Data for May for the first production
department follow:
Percent Complete
Units Materials Conversion
Work in process inventory, May 1
74,000 65% 30%
Work in process inventory, May 31
54,000 40% 20%

Materials cost in work in process inventory, May 1
$ 58,800
Conversion cost in work in process inventory, May 1
$ 17,500
Units started into production
262,400
Units transferred to the next production department
282,400
Materials cost added during May
$ 400,240
Conversion Cost Added During May
$ 252,244
Required:
1. Assume that the company uses the weightedaverage method of
accounting for units and costs.Determine the equivalent units for May
for the first process.
2. Compute the costs per equivalent unit for May for the first process.
3. Determine the total cost of ending work in process inventory and the
total cost of units transferred to the next process in May.
• Question 6 Financial accounting focuses on decisions affecting the
future.
False

True
• Question 7 Managerial Accounting creates reports for managers
within the organization while financial accounting creates reports
outside the organization.
True
False
• Question 8 The IMA Statement of Ethical Professional Practice
standards include all of the following EXCEPT:
Honesty
Credibility
Confidence
Competence
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ACC 349 Week 2 Connect Problems (with Excel
Sheet)

This Tutorial contains Excel Sheet which can be used for any values
Week 2
• Question 1 The Hartford Symphony Guild is planning its annual
dinnerdance. The dinnerdance committee has assembled the following
expected costs for the event:
Dinner (per person) $10
Favors and program (per person) $4
Band $700
Rental of ballroom $2,000
Professional entertainment during intermission $2,000
Tickets and advertising $700
The committee members would like to charge $41 per person for the
evening’s activities.
Required:
1. Compute the breakeven point for the dinnerdance (in terms of the
number of persons who must attend).
2. Assume that last year only 200 persons attended the dinnerdance.If
the same number attend this year, what price per ticket must be charged
in order to break even?

3. Refer to the original data ($41 ticket price per person). Prepare a CVP
graph for the dinnerdance from zero tickets up to 550 tickets sold.
• Question 2 Walsh Company manufactures and sells one product.
The following information pertains to each of the company’s first two
years of operations:
Manufacturing:
Direct materials $ 21
Direct labor $ 11
Variable manufacturing overhead $ 4
Variable selling and administrative $ 3
Fixed costs per year:
Fixed manufacturing overhead $ 320,000
Fixed selling and administrative expenses $ 100,000
During its first year of operations, Walsh produced 50,000 units and sold
40,000 units. During its second
year of operations, it produced 40,000 units and sold 50,000 units. The
selling price of the company’s
product is $51 per unit.
Required:
1. Assume the company uses variable costing:
a. Compute the unit product cost for year 1 and year 2.
b. Prepare an income statement for year 1 and year 2.
2. Assume the company uses absorption costing:

3. Reconcile the difference between variable costing and absorption
costing net operating income in year 1and year 2.
• Question 3 Award: 6 out of 6.00 points
Barlow Company manufactures three products: A, B, and C. The selling
price, variable costs, and contribution margin for one unit of each
product follow:
Product
A B C
Selling price $240 $ 320 $ 300
Variable expenses:
Direct materials 18 72 27
Other variable expenses 174
152 228
Total variable expenses 192
224 255
Contribution margin $ 48
$ 96 $ 45
Contribution margin ratio 20%
30% 15%

The same raw material is used in all three products. Barlow Company
has only 4,900 pounds of raw
material on hand and will not be able to obtain any more of it for several
weeks due to a strike in its
supplier’s plant. Management is trying to decide which product(s) to
concentrate on next week in filling its
backlog of orders. The material costs $9 per pound.
Required:
1. Compute the amount of contribution margin that will be obtained per
pound of material used in each product.
2. a. Compute the amount of contribution margin on each product.
b. Which orders would you recommend that the company work
on next week—the orders for product A,product B, or product C?
3. .A foreign supplier could furnish Barlow with additional stocks of the
raw material at a substantial premium over the usual price. If there is
unfilled demand for all three products, what is the highest price that
Barlow Company should be willing to pay for an additional pound of
materials?
• Question 4. Award: 6 out of 6.00 points
Imperial Jewelers is considering a special order for 24 handcrafted gold
bracelets to be given as gifts to members of a wedding party. The normal
selling price of a gold bracelet is $408.00 and its unit product cost is
$268.00 as shown below:

Direct labor 81
Manufacturing overhead 40
Unit product cost $ 268
Most of the manufacturing overhead is fixed and unaffected by
variations in how much jewelry is produced in any given period.
However, $11 of the overhead is variable with respect to the number of
bracelets produced. The customer who is interested in the special
bracelet order would like special filigree applied to the bracelets. This
filigree would require additional materials costing $10 per bracelet and
would also require acquisition of a special tool costing $457 that would
have no other use once the special order is completed. This order would
have no effect on the company’s regular sales and the order could be
fulfilled using the company’s existing capacity without affecting any
other order.
Required:
a. What effect would accepting this order have on the company’s net
operating income if a special price of $368.00 per bracelet is offered for
this order?
b. Should the special order be accepted at this price?
**************************************************

What is activity-based costing? What are some of the key elements of
activity-based costing? How does this method differ from a more
traditional costing method?
**************************************************
What are value-added processes? How do you determine if a process
adds value? How does identification of value-added processes help a
company run more efficiently and effectively?
**************************************************

ACC 349 Week 2 Individual Assignment
Assignments CH 2, 3
Prepare written responses to the following assignments from Managerial
Accounting: Tools for Business Decision Making:
Ch. 2 – Exercises E-2-6 and E2-9
Ch. 3 – Exercises E3-5 and E3-9
Ch. 3 – Questions 2 and 3
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Week 2
• Question 1 The Hartford Symphony Guild is planning its annual
dinnerdance. The dinnerdance committee has assembled the following
expected costs for the event:
Dinner (per person) $10
Favors and program (per person) $4
Band $700
Rental of ballroom $2,000
Professional entertainment during intermission $2,000
Tickets and advertising $700
The committee members would like to charge $41 per person for the
evening’s activities.
Required:
1. Compute the breakeven point for the dinnerdance (in terms of the
number of persons who must attend).
2. Assume that last year only 200 persons attended the dinnerdance.If
the same number attend this year, what price per ticket must be charged
in order to break even?
3. Refer to the original data ($41 ticket price per person). Prepare a CVP
graph for the dinnerdance from zero tickets up to 550 tickets sold.

• Question 2 Walsh Company manufactures and sells one product.
The following information pertains to each of the company’s first two
years of operations:
Manufacturing:
Direct labor $ 11
Variable manufacturing overhead $ 4
Variable selling and administrative $ 3
Fixed costs per year:
Fixed manufacturing overhead $ 320,000
Fixed selling and administrative expenses $ 100,000
During its first year of operations, Walsh produced 50,000 units and sold
40,000 units. During its second
year of operations, it produced 40,000 units and sold 50,000 units. The
selling price of the company’s
product is $51 per unit.
Required:
1. Assume the company uses variable costing:
2. Assume the company uses absorption costing:
3. Reconcile the difference between variable costing and absorption
costing net operating income in year 1and year 2.

• Question 3 Award: 6 out of 6.00 points
Barlow Company manufactures three products: A, B, and C. The selling
price, variable costs, and contribution margin for one unit of each
product follow:
Product
A B C
Selling price $240 $ 320
$ 300
Variable expenses:
Direct materials 18
72 27
Other variable expenses 174
152 228
Total variable expenses 192 224
255
Contribution margin $ 48
$ 96 $ 45
Contribution margin ratio 20%
30% 15%
The same raw material is used in all three products. Barlow Company
has only 4,900 pounds of raw
material on hand and will not be able to obtain any more of it for several
weeks due to a strike in its

supplier’s plant. Management is trying to decide which product(s) to
concentrate on next week in filling its
backlog of orders. The material costs $9 per pound.
Required:
1. Compute the amount of contribution margin that will be obtained
per pound of material used in each product.
2. a. Compute the amount of contribution margin on each product.
b. Which orders would you recommend that the company work
on next week—the orders for product A,product B, or product C?
3. .A foreign supplier could furnish Barlow with additional stocks
of the raw material at a substantial premium over the usual price. If there
is unfilled demand for all three products, what is the highest price that
Barlow Company should be willing to pay for an additional pound of
materials?
• Question 4. Award: 6 out of 6.00 points
Imperial Jewelers is considering a special order for 24 handcrafted gold
bracelets to be given as gifts to members of a wedding party. The normal
selling price of a gold bracelet is $408.00 and its unit product cost is
$268.00 as shown below:
Direct labor 81
Manufacturing overhead 40
Unit product cost $ 268

Most of the manufacturing overhead is fixed and unaffected by
variations in how much jewelry is produced in any given period.
However, $11 of the overhead is variable with respect to the number of
bracelets produced. The customer who is interested in the special
bracelet order would like special filigree applied to the bracelets. This
filigree would require additional materials costing $10 per bracelet and
would also require acquisition of a special tool costing $457 that would
have no other use once the special order is completed. This order would
have no effect on the company’s regular sales and the order could be
fulfilled using the company’s existing capacity without affecting any
other order.
Required:
What effect would accepting this order have on the company’s net
operating income if a special price of $368.00 per bracelet is offered for
this order?
Should the special order be accepted at this price?
**************************************************
ACC 349 Week 2 Team Assignment Case Study
BYP 2-2

Prepare written responses to the following case study from Ch. 2 of
Managerial Analysis BYP 2-2
**************************************************
ACC 349 Week 2 Team Assignment Problems Ch
2 and 3
Prepare written responses to the following problems from Managerial
Ch. 2 – Problem P2-4A

**************************************************
Sheet)
Q-1
Lehner Corporation has provided the following data from its activity-
based costing accounting system:
Indirect factory wages $552,000
Factory equipment depreciation $332,000
Distribution of Resource Consumption across Activity Cost Pools:
The "Other" activity cost pool consists of the costs of idle capacity and
organization-sustaining costs that are
not assigned to products.
How much indirect factory wages and factory equipment depreciation
cost would NOT be assigned to
products using the activity-based costing system?

Q-2
For years, Worley believed that the 6% markup covered its selling and
administrative expenses and
provided a reasonable profit. However, in the face of declining profits
Worley decided to implement an
activity based costing system to help improve its understanding of
customer profitability. The company
broke its selling and administrative expenses into five activities as
shown below:
Activity Cost Pool (Activity Measure)
Customer deliveries (Number of deliveries)
Manual order processing (Number of manual orders)
Electronic order processing (Number of electronic orders)
Line item picking (Number of line items picked)
Other organizationsustaining costs (None)
Total selling and administrative expenses
Worley gathered the data below for two of the many hospitals that it
serves—University and Memorial
(both hospitals purchased a total quantity of medical supplies that had
cost Worley $36,000 to buy from its manufacturers):
Q-3
SecuriCorp operates a fleet of armored cars that make scheduled pickups
and deliveries in the Los
Angeles area. The company is implementing an activitybased
costing system that has four activity cost
pools: Travel, Pickup and Delivery, Customer Service, and Other. The
activity measures are miles for the
Travel cost pool, number of pickups and deliveries for the Pickup and
Delivery cost pool, and number of
customers for the Customer Service cost pool. The Other cost pool has
no activity measure because it is
an organization sustaining
activity. The following costs will be assigned using the activitybased
Costing

system:
Driver and guard wages
Vehicle operating expense
Vehicle depreciation
Customer representative salaries and expenses
Office expenses
Administrative expenses
Total cost
Q-4
Reasons a company may decide not to use ABC include
ABC tends to be more expensive to implement and maintain than the
traditional method.
ABC does not conform to external reporting requirements.
Some arbitrary allocations will still occur and managers who are not
knowledgeable in the limitations of an ABC system may make
mistakes in pricing and other critical decisions.
When a company shifts from a traditional cost system in which
manufacturing overhead is applied based on direct labor-hours to an
activitybased
costing system with batch-level and product-level costs, the unit product
costs of low volume products typically decrease whereas the
unit product costs of high volume products typically increase.
in traditional costing some manufacturing cost may be excluded from
product cost
Q-5
Which of the following would probably be the most accurate measure of
activity to use for allocating the costs associated with a factory's
Machine-hours
Direct labor-hours

Number of orders processed
Cost of materials purchased
**************************************************
For what is cost-volume-profit (CVP) analysis used? What are some of
the key underlying assumptions that make CVP analysis useful for
decision makers? Why might decision makers use CVP analysis?
**************************************************

What are the differences between variable and absorption costing? Why is variable costing not
allowed for GAAP reporting? Which method is more useful for internal decision-making? Why?
As a manager, which would you prefer? Why?
**************************************************
ACC 349 Week 3 Individual Assignment Article
Analysis Summary
Use the Internet or other credible resources to find an article relevant to
activity-based costing (ABC), job costing, or process costing.
Write a 125-word summary of the article.
Summarize the major topics of the article, and explain what you learned
as a result of your reading.
Format your summary consistent with APA guidelines.
**************************************************

ACC 349 Week 3 Individual Assignment
Assignments Ch. 4
Prepare written responses to the following assignments from Ch. 4 of
Exercises E4-10 and E4-11
Questions 13 and 14
**************************************************
Ch. 4

**************************************************
ACC 349 Week 3 Team Assignment Part 1
(Jeemp Farms)
Read the following scenario below:
Leighton Beridon owns "Jeemp Farms", located near Weimar, TX. The
farm produces pecan trees and sod. He has so many orders from the
Houston metropolitan area that he is able to sell all his inventory each
year, but he is not netting as much as he has in past years. His daughter,
LieslBeridon, came home from college over Thanksgiving and
mentioned ABC costing, which she learned about in her cost accounting

class. Mr.Beridon does not really know what ABC costing is and is
skeptical as to whether it would be right for his business. He has hired
your company to educate him about ABC and whether or not he should
use an ABC system. Over the next few weeks, you will work towards
helping Mr.Beridon decide what is the best route for his company to
take.
Shortly after you get started, Mr.Beridon sends you an email stating that
he feels he needs to discontinue the sod portion of his business and focus
on his tree sector, as he can charge more per tree than he can charge for
a foot of sod. He sends you an email stating, "I can charge so much more
for a tree than a foot of grass. Therefore, I am planning on discontinuing
the sod portion of the business immediately as I make so much more on
the trees! I am going to plant all my sod acres with trees".
Write a 700- to 1,050-word paper plan for your boss explaining how
you will analyzeJeemp Farms.
Include the following:
 Prepare an argument convincing him to hold off on his decision
and see the results of your analysis first. As you have not had time
to do any analysis yet, you need to convince Mr.Beridon to wait on
whether to discontinue his sod business.
 Project potential benefits Mr.Beridon could gain from using an
ABC system.
 Explain how ABC creates these benefits.
Your team is planning on conducting an analysis of whether ABC would
be beneficial to Mr.Beridon. Create a process for conducting this
analysis.
1. How could you apply the data in the company's general ledger?
2. Determine questions to ask Mr.Beridon.
3. Determine other information to gather.
4. Explain how this additional information could help you in your
analysis?
5. Explain how you would decide on a final recommendation.
Format your assignment to APA standards.

Click the Assignment Files tab to submit as a Microsoft® Word
document.
**************************************************
ACC 349 Week 3 Team Assignment Problems Ch.
4
Prepare written responses to the following problems from Ch. 4 of
Problems P4-3A and P4-4A
**************************************************
Sheet)

Q-1
Puget Sound Divers is a company that provides diving services such as
underwater ship repairs to clients in the Puget Sound area. The
company’s planning budget for May appears below:
During May, the company’s activity was actually 340 diving-hours.
Complete the following flexible budget for that level of activity.
Q-2
Flight Café is a company that prepares in-flight meals for airlines in its
kitchen located next to the local airport. The company’s planning budget
for July appears below:
In July, 22,000 meals were actually served. The company’s flexible
budget for this level of activity appears below:
1.
Compute the company’s activity variances for
July.
Q-3

QuilceneOysteria farms and sells oysters in the Pacific Northwest. The
company harvested and sold 7,300 pounds of oysters in August. The
company’s flexible budget for August appears below:
Compute the company’s revenue and spending variances for August.
Q-4
Selected operating data for two divisions of Outback Brewing, Ltd., of
Australia are given below:
1. Compute the rate of return for each division using the return on
investment (ROI) formula stated in terms of margin and turnover.
2.
Which divisional manager seems to be doing
the better job?
Q-5
A planning budget is prepared before the period begins and is valid for
whatever the actual level of activity turns out to be.
True
False
Q-5 (Set 2)
In business, a budget is a method for putting a limit on spending.
True
False
Q-6
Fixed costs should be included in a flexible budget even though they do
not change when the level of activity changes.
True
False

Q-6 (Set 2)
A flexible budget can be used to estimate what revenues and costs
should have been, given the actual
level of activity for the period.
True
False
Q-7
A balanced scorecard consists of an integrated set of performance
measures that are derived from and support a company’s strategy.
True
False
Q-7 (Set 2)
A balanced scorecard should not contain any performance measures
concerning customer satisfaction since the extent to which customers are
satisfied is beyond the control of any manager in the company.
True
False
**************************************************

What are some of the advantages and disadvantages of standard costs?
How do managers determine what the standard cost should be? Describe
the effect of inaccurate standard costs on financial reporting.
**************************************************
When should variances be investigated? Who should be responsible for
correcting a negative variance? Why? What are some factors that can
lead to variances? How can variances be corrected?
**************************************************

ACC 349 Week 4 IndividualAssignmentCh. 5 and
6
**************************************************

Week 4
• Question 1
Puget Sound Divers is a company that provides diving services such as
underwater ship repairs to clients in the Puget Sound area. The
company’s planning budget for May appears below:
Puget Sound Divers
Planning Budget
For the Month Ended May 31
Budgeted diving-hours (q) 300
Revenue ($410.00q) $ 123,000
Expenses:
Wages and salaries ($12,000 + $126.00q) 49,800
Supplies ($6.00q) 1,800
Equipment rental ($2,300 + $21.00q) 8,600
Insurance ($4,100) 4,100
Miscellaneous ($530 + $1.48q) 974
Total expense 65,274
Net operating income $ 57,726
Required:
1. During May, the company’s activity was actually 290 diving
hours. Complete the following flexible budget for that level of
activity.

• Question 2 Flight Café is a company that prepares inflight meals for
airlines in its kitchen located next to the local airport. The company’s
planning budget for July appears below:
Flight Café
Planning Budget
For the Month Ended July 31
Budgeted meals (q) 27,000
Revenue ($4.30q) $ 116,100
Expenses:
Raw materials ($2.00q) 54,000
Utilities ($2,000 + $0.05q) 3,350
Facility rent ($3,400) 3,400
Insurance ($2,700) 2,700
Miscellaneous ($900 + $0.10q) 3,600
In July, 28,000 meals were actually served. The company’s flexible
budget for this level of activity appears below:
Flight Café
Flexible Budget
For the Month Ended July 31
Budgeted meals (q) 28,000
Revenue ($4.30q) $ 120,400
Expenses:
Raw materials ($2.00q) 56,000
Utilities ($2,000 + $0.05q) 3,400
Facility rent ($3,400) 3,400
Insurance ($2,700) 2,700
Miscellaneous ($900 + $0.10q) 3,700

Required:
Compute the company’s activity variances for July.
• Question 3 QuilceneOysteria farms and sells oysters in the Pacific
Northwest. The company harvested and sold 7,900 pounds of oysters in
August. The company’s flexible budget for August appears below:
QuilceneOysteria
Flexible Budget
For the Month Ended August 31
Actual pounds (q) 7,900
Revenue ($4.20q) $ 33,180
Expenses:
Packing supplies ($0.25q) 1,975
Oyster bed maintenance ($3,200) 3,200
Shipping ($0.65q) 5,135
Utilities ($1,280) 1,280
Other ($460 + $0.01q) 539
The actual results for August appear below:
QuilceneOysteria
Income Statement
For the Month Ended August 31
Actual pounds 7,900
Revenue $ 26,600

Expenses:
Packing supplies 2,145
Oyster bed maintenance 3,060
Wages and salaries 6,065
Shipping 4,865
Utilities 1,090
Other 1,159
Required:
Compute the company’s revenue and spending variances for August.
• Question 4 Selected operating data for two divisions of Outback
Brewing, Ltd., of Australia are given below:
Division
New
South
Queensland
Wales
Sales $969,000
$3,024,000
Average operating assets $510,000 $
540,000
Net operating income $ 87,210 $
181,440
Property, plant, and equipment (net) $267,000 $
217,000

Required:
Compute the rate of return for each division using the return on
investment (ROI) formula stated in terms of margin and turnover.
Which divisional manager seems to be doing the better job?
• Question 5 In business, a budget is a method for putting a limit on
spending.
False
True
• Question 6 A flexible budget can be used to estimate what revenues
and costs should have been, given the actual level of activity for the
period.
True
False
• Question 7 A balanced scorecard should not contain any performance
measures concerning customer satisfaction since the extent to which
customers are satisfied is beyond the control of any manager in the
company.
False
True
**************************************************

Ch. 6
**************************************************
ACC 349 Week 4 Team Assignment Part 2
(Jeemp Farms)

Mr.Beridon received your requests for information and returned data
which you have compiled in an Microsoft® Excel® spreadsheet (see
document template). He also said, "We grow sod and trees at Jeemp
Farms. We sell the sod mainly to home builders in the area, although we
sell to some individuals who are purchasing square footages to re-sod
their yard. Many home builders will purchase to sod an entire
subdivision. They then may come back to us to purchase trees for the
yards. It really is a package deal. For builders like that, we are a one-
stop-shop. In most cases, however, we sell the trees to orchards and
some individuals. The purchaser is responsible for all shipping costs
related to their product.
"Our production process is different for each product. For sod, we
plant the seed, irrigate, cut, and roll the sod and then transport it. For the
trees, we plant the root stock, graft the tree, water until a particular
maturity and then dig it up and sell it. We inspect the plants as needed to
make sure we are producing a quality product that is disease-free.
"We have delayed purchasing some machinery that reduces time for
the planting of the trees because it is a large up-front cost and we don't
want to have a huge outlay of cash if our profits keep going down".
"The grass does not require as much irrigation as the trees, as it is at a
lower elevation than the tree acres and is closer to the creek; it gets a lot
of the run off".
"Historically, we have always been able to sell everything we
produce. Hopefully, that will continue since Houston is expanding
rapidly".
Compute the product costs for the sod and trees under traditional and
ABC costing using the Microsoft® Excel® spreadsheet.
Write a 700- to 1,050-word paper analyzingJeemp Farms and what data
and information you will consider.
 Describe any factors that could skew your results. In other words,
explain if there is one method of costing that could make a product
look more favorable than it really is.
 Justify whether Mr.Beridon should cut the sod portion of his
company.

 Justify whether Mr.Beridon should cut the tree portion of his
company instead.
 Describe other methods of analysis you could use to help you
come to a decision.
 Describe any other qualitative or quantitative factors or changes to
Mr.Beridon's business that might be relevant to Jeemp Farms as
they make the decision as to whether to use ABC and whether to
cut sectors.
 Determine any additional information you would need to have
before making a recommendation.
Click the Assignment Files tab to submit your assignment as a
Microsoft® Word document.
**************************************************
7
Prepare written responses to the following problems from Ch. 7 of

Problem P7-1A
**************************************************
ACC 349 Week 5 Connect Problems (With Excel
Sheet)
This Tutorial contains Excel Sheet which can be used for any
change in values, get your 100% score with our sheet
Week 5
• Question 1 Huron Company produces a commercial cleaning
compound known as Zoom. The direct materials and direct labor
standards for one unit of Zoom are given below:
Standard
During the most recent month, the following activity was recorded:
a. Twelve thousand four hundred pounds of material were purchased at a
cost of $2.90 per pound.

b. The company produced only 1,240 units, using 11,160 pounds of
material. (The rest of the material
purchased remained in raw materials inventory.)
c. Five hundred and ninety six hours of direct labor time were recorded
at a total labor cost of $7,152.
Required:
Compute the materials price and quantity variances for the month.
• Question 2 SkyChefs, Inc., prepares inflight meals for a number of
major airlines. One of the company’s products is grilled salmon in dill
sauce with baby new potatoes and spring vegetables. During the most
recent week,the company prepared 6,500 of these meals using 3,200
direct laborhours.The company paid these directlabor workers a total of
$36,800 for this work, or $11.50 per hour.
According to the standard cost card for this meal, it
should require 0.50 direct laborhours at a cost of $11.00 per hour.
Required:
1. According to the standards, what direct labor cost should have
been incurred to prepare 6,500 meals? How much does this differ
from the actual direct labor cost?
2. Break down the difference computed in (1) above into a labor rate
variance and a labor efficiency variance.
• Question 3 Dawson Toys, Ltd., produces a toy called the Maze. The
company has recently established a standard cost system to help control
costs and has established the following standards for the Maze toy:
Direct materials: 6 microns per toy at $0.31 per micron
Direct labor: 1.3 hours per toy at $7.30 per hour
During July, the company produced 5,000 Maze toys. Production data
for the month on the toy follow:
Direct materials: 70,000 microns were purchased at a cost of $0.28 per
micron. 32,500 of these microns were still in inventory at the end of the
month.

Direct labor: 7,000 direct laborhours were worked at a cost of $55,300.
Required:
1. Compute the following variances for July:
a. The materials price and quantity variances.
b. The labor rate and efficiency variances.
• Question 4 Logistics Solutions provides order fulfilment services for
dot.com merchants. The company maintains warehouses that stock items
carried by its dot.com clients. When a client receives an order from a
customer, the order is forwarded to Logistics Solutions, which pulls the
item from storage, packs it, and ships it to the customer. The company
uses a predetermined variable overhead rate based on direct labor-hours.
In the most recent month, 165,000 items were shipped to
customers using 6,800 direct labor-hours. The company incurred a total
of $22,100 in variable overhead costs.
According to the company’s standards, 0.04 direct labor-
hours are required to fulfill an order for one item and the variable
overhead rate is $3.30 per direct labor-hour.
Required:
1. According to the standards, what variable overhead cost should
have been incurred to fill the orders for the 165,000 items? How
much does this differ from the actual variable overhead cost?
2. Break down the difference computed in (1) above into a variable
overhead rate variance and a variable overhead efficiency variance.
• Question 5 An unfavorablelabor rate variance can occur if workers
with high hourly wage rates are assigned to work on products with
standards that assume workers have low hourly wage rates.
True
False
**************************************************

What is a master budget? What are some of the underlying budgets that
form the master budget? What is the budgeting process at your
organization? Is it effective? Why or why not?
**************************************************

What is the difference between external and internal pricing? What
factors must be considered when setting internal transfer pricing
between divisions of a company? What are the different methods of
setting internal transfer pricing? Which is the most effective? Why?
**************************************************
ACC 349 Week 5 Individual Assignment Ch. 8, 9
and 11
Ch. 8 – Exercises E8-11
Ch. 9 – Brief Exercises BE9-6 and BE9-8
Ch. 11 – Questions 2 and 11
Ch. 11 – Exercise E11-6
**************************************************

Week 5
• Question 1 Huron Company produces a commercial cleaning
compound known as Zoom. The direct materials and direct labor
standards for one unit of Zoom are given below:
Standard
Quantity or Standard Price
Standard
Hours or Rate
Cost
Direct materials 6.4 pounds $ 3.00 per pound
$19.20
Direct labor 0.4 hours $11.00 per hour
$ 4.40
__________________________________________________________
__________________
During the most recent month, the following activity was recorded:
a. Twelve thousand four hundred pounds of material were purchased at a
cost of $2.90 per pound.

b. The company produced only 1,240 units, using 11,160 pounds of
material. (The rest of the material
purchased remained in raw materials inventory.)
c. Five hundred and ninety six hours of direct labor time were recorded
at a total labor cost of $7,152.
Required:
Compute the materials price and quantity variances for the month.
• Question 2 SkyChefs, Inc., prepares inflight meals for a number of
major airlines. One of the company’s products is grilled salmon in dill
sauce with baby new potatoes and spring vegetables. During the most
recent week,the company prepared 6,500 of these meals using 3,200
direct laborhours.The company paid these directlabor workers a total of
$36,800 for this work, or $11.50 per hour.
According to the standard cost card for this meal, it
should require 0.50 direct laborhours at a cost of $11.00 per hour.
Required:
According to the standards, what direct labor cost should have been
incurred to prepare 6,500 meals? How much does this differ from the
actual direct labor cost?
Break down the difference computed in (1) above into a labor rate
variance and a labor efficiency variance.
• Question 3 Dawson Toys, Ltd., produces a toy called the Maze. The
company has recently established a standard cost system to help control
costs and has established the following standards for the Maze toy:
Direct materials: 6 microns per toy at $0.31 per micron
Direct labor: 1.3 hours per toy at $7.30 per hour
During July, the company produced 5,000 Maze toys. Production data
for the month on the toy follow:
Direct materials: 70,000 microns were purchased at a cost of $0.28 per
micron. 32,500 of these microns were still in inventory at the end of the
month.

Direct labor: 7,000 direct laborhours were worked at a cost of $55,300.
Required:
Compute the following variances for July:
The materials price and quantity variances.
The labor rate and efficiency variances.
• Question 4 Logistics Solutions provides order fulfilment services for
dot.com merchants. The company maintains warehouses that stock items
carried by its dot.com clients. When a client receives an order from a
customer, the order is forwarded to Logistics Solutions, which pulls the
item from storage, packs it, and ships it to the customer. The company
uses a predetermined variable overhead rate based on direct labor-hours.
In the most recent month, 165,000 items were shipped to
customers using 6,800 direct labor-hours. The company incurred a total
of $22,100 in variable overhead costs.
According to the company’s standards, 0.04 direct labor-
hours are required to fulfill an order for one item and the variable
overhead rate is $3.30 per direct labor-hour.
Required:
According to the standards, what variable overhead cost should have
been incurred to fill the orders for the 165,000 items? How much does
this differ from the actual variable overhead cost?
Break down the difference computed in (1) above into a variable
overhead rate variance and a variable overhead efficiency variance.
• Question 5 An unfavorablelabor rate variance can occur if workers
with high hourly wage rates are assigned to work on products with
standards that assume workers have low hourly wage rates.
True
False
**************************************************

ACC 349 Week 5 Signature Assignment Ethics
on the Job (2 Papers)
This Tutorial contains 2 Papers
About Your Signature Assignment
Signature/Benchmark Assignments are designed to align with specific
program student learning outcome(s) in your program. Program Student
Learning Outcomes are broad statements that describe what students
should know and be able to do upon completion of their degree.
Signature/Benchmark Assignments are graded with a grading guide or
an automated rubric that allows the University to collect data that can be
aggregated across a location or college/school and used for
course/program improvements.
Submit your assignment to the Assignment Files tab as a Microsoft®
Word document.
Identify a specific job within a specific company that you might be
interested in applying for after you graduate from the University of
Phoenix.
Research the job and the field in general, as well as ethical issues
managerial accountants have faced that would pertain to that field. Also,
educate yourself on the basics of operations within the job and company
you have selected.

Write a 700- to 1,050-word paper to include the following:
 Summarize the main duties of the job.
 Describe a specific ethical issue you might face in that position
using 2 credible sources to support your description.
 Summarize the IMA's standards of ethical practice and conflict
resolution guide.
 Analyze how the IMA's standards of ethical practice and conflict
resolution guide applies to the ethical issue.
 Predict how you would handle the ethical issue.
 Hypothesize what would happen if no one in the company
followed the IMA's standards of ethical practice.
 Assess why it is important to follow the IMA's standards of ethical
practice.
 Design or name any methods of internal controls you think could
prevent or detect the unethical behavior in the future.
Click the Assignment Files tab to submit your assignment as a
Microsoft® Word document.
**************************************************
8 and 11

Prepare written responses to the following problems from Managerial
**************************************************

Acc 349 Effective Communication / snaptutorial.com

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