Management Advisory Services by Franklin T. Agamata, MBA, CPA Suggested Key Answers Multiple Choice Questionnaires 2009 Edition Chapter 1 Chapter 2 Chapter 3 Chapter 4 Multiple Choice Multiple Choice Multiple Choice Multiple Choice 48. C Basic Concepts 1.
B Costs classification Basic Concepts 49. C MAS Practice 17. C Operating income 56. Solution Manual Management Advisory Services By Agamata Only later lesson the manuscript Solution manual management advisory services by agamata 0309755C you enjoy no also grills distresss you ahead that date. The paper comprises sum the illustrations you wish for process. You can gain a emulate of Solution manual management advisory services by agamata 0309755 involve for this is shown lower.
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Management advisory services by franklin agamata+ solution+ manual/ Managerial Accounting Service Review By Franklin Agamata www.10bomb.com Updated: 2015-02-03 Management Accounting Agamata.doc MSWord Document Download. Franklin Agamata Management Advisory Services. Which of the following statements about heat is false?
A) If heat flows into a system, the extra energy of the system appears in the form of internal energy. B) A hot object possesses more heat than a cold object. C) If the system and surroundings are in thermal equilibrium, there is no heat flow between them. D) A process in which heat flows out of a system is said to be exothermic.
E) Heat is a form of energy flow. If you compare a cup of water at 25oC and a bath tub of water at 20oC, the cup of water may be warmer, but there are many fewer atoms than the bathtub of water, so there can actually be more heat in a colder object, but it is spread out throughout many more atoms so the temperature can be lower. Given: 60C(s) → C60; ΔH = 2320 kJ what is ΔH for the following thermochemical equation? 1/60C(s) C(s) A) +38.7 kJ B) +2320 kJ C) -129 MJ D) -2320 kJ E) -38.7 kJ E is the correct answer. Since the forward reaction has a positive enthalpy, the reverse will have a negative enthalpy. Also we are dealing with 1/60th of the original amount, so (2320 kJ).(1/60 mol).(-1) = -38.7 kJ 3. Exactly 173.9 J will raise the temperature of 10.0 g of a metal from 25.0°C to 60.0°C.
What is the specific heat capacity of the metal? A) 0.497 J/(g °C) B) 2.01 J/(g °C) C) 17.7 J/(g °C) D) 41.6 J/(g °C) E) none of these A is the correct answer.
Heat capacity is the energy it takes to raise the temperature of 1 gram of the.Chapter 15 Monopoly 1. Monopolies use their market leverage to a. Charge prices that equal minimum average total cost. Attain normal profits in the long run. Restrict output and increase price. Dump excess supplies of their product on the market. ANSWER: c restrict output and increase price.
SECTION: 1 OBJECTIVE: 1 2. If government officials break a natural monopoly up into several smaller firms, then a. Competition will force firms to attain economic profits rather than accounting profits. Competition will force firms to produce surplus output, which drives up price. The average costs of production will increase.
The average costs of production will decrease. ANSWER: c the average costs of production will increase. SECTION: 1 OBJECTIVE: 1 3. Sizable economic profits can persist over time under monopoly if the monopolist a.
Produces that output where average total cost is at a maximum. Is protected by barriers to entry. Operates as a price taker rather than a price maker. Realizes revenues that exceed variable costs. ANSWER: b is protected by barriers to entry. SECTION: 1 OBJECTIVE: 1 4.
Most markets are not monopolies in the real world because a. Firms usually face downward-sloping demand curves. Supply curves slope upward. Price is usually set equal to marginal cost by firms.CHAPTER 3 COSTS CONCEPTS and CLASSIFICATION Problem 1 1. Direct labor P10 Variable factory overhead 15 Fixed factory overhead 6 Unit conversion cost P31 2. Direct materials P32 Direct labor 10 Unit prime cost P42 3. Unit prime cost P42 Variable factory overhead 15 Unit variable cost P57 4.
Total production cost (12,000 units x P63) P756,000 Problem 2 1. Indirect materials and factory supplies P 68,000 Supervising salaries 90,000 Repairs and maintenance 40,000 Heat, light and power 28,000 Overtime premium – plant worker 20,000 Fringe benefits for plant worker 15,000 Depreciation – plant 190,000 Insurance – plant 22,000 Actual factory overhead P473,000 2. Applied factory overhead (71,000DLH x P7.50) = P532,500 3.
Actual factory overhead P473,000 Less: Applied factory overhead 532,000 Overapplied factory overhead P( 59,500) 4. Factory overhead shown on the statement of cost of goods manufactured P473,000 Problem 3 1. Unit cost = = P4.35 2.
Cost of goods sold = 360,000 units x P4.35 = P1,566,000 3. Inventory – Aug. 31 = 40,000 units x P4.35 = P174,000 Problem 4 Dep.RESUME VINEET KUMAR P & T Colony, T-II-17, Goshala Road Mithanpura, Muzaffarpur Bihar- 842002 Contact No.: +26 E-mail: [email protected] CAREER OBJECTIVE Seeking a position of Programmer/Developer in the field of IT where fresh talent will add value to operations and utilize my skills and abilities. PROFESSIONAL EDUCATION MCA (Pursuing) 2008-11 from L. Mishra College of Business Management, Muzaffarpur Condensed Diploma in Hardware & Networking from Govt. Polytechnic College, Muzaffarpur TECHNICAL EDUCATION Advance Diploma in Computer Application from Impact Computer Center, Muzaffarpur EDUCATION B.
(Hons.) Sociology Niteshwar Singh College, Muzaffarpur B. Bihar University, Muzaffarpur I. (Math) from Langat Singh College, Muzaffarpur Bihar Intermediate Education Council, Patna Matriculation from R K Tirhut Academy, Muzaffarpur Bihar School Examination Board, Patna TECHNICAL SKILLS Operating System: DOS, Windows 98/2K/XP and LINUX. Application Software: MS-Office, Photoshop, PageMaker etc Language on Worked for Project & Lab Assignment: PHP, ‘C’ Others: Knowledge of C, Visual Basic and D2K. Database: FoxPro, ORACLE, MYSQL and Ms-Access. Web Designing: Front Page, HTML, PHP with MYSQL on LINUX and Windows Platform. Hardware: Computer Assembling, Trouble Shooting and Software Installation.
Networking: LAN Network Installation and Trouble Shooting. (Clint/Server & Peer to Peer) PRACTICAL EXPOSURE PROJECT NAME www.jmishracollege.org.19. Allegiance, Inc.
Has $125,000 of inventory that suffered minor smoke damage from a fire in the warehouse. The company can sell the goods 'as is' for $45,000; alternatively, the goods can be cleaned and shipped to the firm's outlet center at a cost of $23,000. There the goods could be sold for $80,000. What alternative is more desirable and what is the relevant cost for that alternative?
A. Sell 'as is,' $125,000. B. Clean and ship to outlet center, $23,000. C. Clean and ship to outlet center, $103,000. D. Clean and ship to outlet center, $148,000. E. Neither alternative is desirable, as both produce a loss for the firm.
Value gained if goods sold the goods “as is” = $45,000 Value gained if goods are cleaned and shipped and then sold = $80,000 - $23,000 = $57,000 As the value gained if the goods are cleaned is more, so cleaning and shipping should be done. Cost associates is given as $23,000 20. In early July, Mike Gottfried purchased a $70 ticket to the December 15 game of the Chicago Titans. (The Titans belong to the Midwest Football League and play their games outdoors on the shore of Lake Michigan.) Parking for the game was expected to cost approximately $22, and Gottfried would probably spend another $15 for a souvenir program and food. It is now December 14. The Titans were having a miserable season and the temperature was expected to peak at 5 degrees on game day.
Mike therefore decided to skip the game and took his wife to the movies, with tickets and dinner.Advertising define A paid, non-personal communication delivered to audiences by mass medium where the product or service has clearly identifiable persuades and influence. Retail advertisement Coles ‘price down’ campaign inform people they offer a lower price than others. Woolworth operates ‘everyday fresh’ campaign Problem and the symptoms Essential to separate the problem from the symptoms Symptoms is a sign or an indication of something Advertisement Problem is “any question or matter involving doubt, uncertainty or difficulty. A advertisement problem is issue that must be solved.
Advertisement objectives should Specific Concrete measurable task Existing measurable benchmark Degree of Changing sought Specific Timeline Why need setting ad objective 1. It is an expression of management consensus which minimizes conflict and toward to the common goals 2. It guides budgeting, creative and ad strategies. It provides stand which campaign result can be measured Dagmar Define advertising goals for measure advertising and result. 7th grade civics fcat study guide 2016. Under the DAGMAR approach, the advertising goal involved communication task that is specific and measurable.
Colley proposed DAGMAR Communication task: awareness, comprehension, conviction and action. Advertising budget Is the right money be involved?is the amount of money be effectively and efficiently into results? Is the investment can reaching the best market and financial performance possible?.University of Phoenix Material Week Two Quiz Multiple Choice Please choose the correct answer to the following questions.
Sensation refers to the experience created from stimulating a sense organ. Perception b. Transduction d.
Absolute Threshold refers to the smallest change in sensation that can be detected at least 50% of the time. Adaptation b. Weber’s Law c. Difference Threshold d. Absolute Threshold 3. Sensory cells located on the retina that receive incoming visual stimuli are Ganglion Cells.
Rods and Cones b. Ganglion Cells d. Blind Spot 4. The principles of similarity, proximity, continuity, and closure are examples of Laws of perceptual grouping. Binocular cues b. Convergence c.
Laws of Perceptual Grouping d. Impossible Figures 5. The belief that objects in the physical world do not change due to alterations in the perception of the environment, and they maintain their size, shape, color, and brightness refers to Depth Perception. Phi Phenomenon b. Motion Parallax c. Depth Perception d. The proposition that sleep is needed in order to regenerate our bodies and maintain mental and physical activities is part of the Restorative theory of sleep.
Restorative c. Parasomnia 7. Our bodies tend to operate on a.
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The first standard of field work recognizes that early appointment of the independent auditor has many advantages to the auditor and the client. Which of the following advantages is least likely to occur as a result of early appointment of the auditor?
A) The auditor will be able to complete the audit work in less time. B) The auditor will be able to perform the examination more efficiently. C) The auditor will be able to better plan for the observation of the physical inventories.
D) The auditor will be able to plan the audit work so that it may be done expeditiously. Which of the following best describes the reason why an independent auditor reports on financial statements?
A) A management fraud may exist and is more likely to be detected by independent auditors. B) Different interests may exist between the company preparing the statements and the persons using the statements. C) A misstatement of account balances may exist and is generally corrected as the result of the independent auditor's work. D) Poorly designed internal control may exist. What is the general character of the three generally accepted auditing standard classified as general standards? A) Criteria for content of the F/S and the auditor's report.
B) Criteria of audit planning and supervision and evidence gathering. C) The need to maintain an independence in mental attitude in all matters relating to the assignments. D) Criteria for.CHAPTER 3 COSTS CONCEPTS and CLASSIFICATION Problem 1 1.
Direct labor P10 Variable factory overhead 15 Fixed factory overhead 6 Unit conversion cost P31 2. Direct materials P32 Direct labor 10 Unit prime cost P42 3. Unit prime cost P42 Variable factory overhead 15 Unit variable cost P57 4. Total production cost (12,000 units x P63) P756,000 Problem 2 1.
Indirect materials and factory supplies P 68,000 Supervising salaries 90,000 Repairs and maintenance 40,000 Heat, light and power 28,000 Overtime premium – plant worker 20,000 Fringe benefits for plant worker 15,000 Depreciation – plant 190,000 Insurance – plant 22,000 Actual factory overhead P473,000 2. Applied factory overhead (71,000DLH x P7.50) = P532,500 3. Actual factory overhead P473,000 Less: Applied factory overhead 532,000 Overapplied factory overhead P( 59,500) 4. Factory overhead shown on the statement of cost of goods manufactured P473,000 Problem 3 1. Unit cost = = P4.35 2.
Cost of goods sold = 360,000 units x P4.35 = P1,566,000 3. Inventory – Aug. 31 = 40,000 units x P4.35 = P174,000 Problem 4 Dep.com THE CPA LICENSURE EXAMINATION SYLLABUS MANAGEMENT ADVISORY SERVICES (Effective October 2006 Examination) This subject tests the candidates’ knowledge of, and proficiency in the concepts, standards, techniques, and methodology applicable to management services / consultancy practice by CPAs; management accounting; financial management–related services; capital budgeting concepts and techniques; and project feasibility studies. Each examination will contain a minimum of 50 and a maximum of 70 multiple choice questions, allocated to the different subject areas, as indicated below.
1.0 Management Accounting-Related Services 1.1 Role, historical perspective, and direction of management accounting a. Objectives, scope, relationship with financial accounting and cost accounting; role and activities of management accountant; controller as top management accountant; organization structure and management accountant; the changing role and expanding role of management accountant. Management Accounting Information System Management functions and accounting; information needs of managers and other users for planning and control (value chain and enhancing the value of management accounting system); international. MANAGEMENT CONSULTANCY - Solutions Manual CHAPTER 1 OVERVIEW OF MANAGEMENT ADVISORY SERVICES (MAS) BY CPAs I. Among the primary factors that contributed to the emergence and growth of management consultancy are: 1. Growth in size and complexity of business.
Difficulty in conducting and managing a business. Greater competition among businesses so that new management techniques will have to be applied. Recognition of the importance of accurate and timely information in decision-making. Inability to have a complete line-up of professional management. Small companies need management consultants to provide them with professional assistance because they are usually not in a position to hire a complete line-up of well-rounded management.
Owners and their executives are usually burdened with the responsibility of managing the day-to-day operations of the company so that not enough time is devoted to many staff services that are essential to the continuous growth and success of the business. The objectives of management of a business organization are: Primary: To maximize the return on the investors’ capital and at the same time providing for the safety of such resources entrusted to them. Secondary: To be able to discharge its social and legal responsibilities. MANAGEMENT CONSULTANCY - Solutions Manual CHAPTER 19 SOURCES OF INTERMEDIATE AND LONG-TERM FINANCING: DEBT AND EQUITY I. The bond agreement specifies such basic items as the par value, the coupon rate, and the maturity date.
The priority of claims can be determined as follows: senior secured debt, junior secured debt, senior debenture, subordinated debenture, preference shares, ordinary shares. Bond conversion. The advantages of debt are: a. Interest payments are tax deductible. The financial obligation is clearly specified and of a fixed nature. In an inflationary economy, debt may be paid back with cheaper pesos. The use of debt, up to a prudent point, may lower the cost of capital to the firm.
The disadvantages are: a. Interest and principal payment obligations are set by contract and must be paid regardless of economic circumstances. Bond indenture agreements may place burdensome restrictions on the firm. Debt, utilized beyond a given point, may serve as a depressant on outstanding ordinary shares.
19-1 Chapter 19 Sources of Intermediate and Long-term Financing: Debt and Equity II. Multiple Choice 1.
D D D B A C C E D B C D D A D 16. D C B A C A C B B B A A C C B 31. A C D A C C A A D C C A D B C Supporting.destinations across the Asia-Pacific region. (Dragonair, no date) The nature of Dragonair is to provide air transport service for the travelers. It ensures the flight safety and provides the excellence services to customers. Dragonair provides customization service to satisfy the variability of customers’ needs.
It also provides the low cost ticket sometime to solve the perishability problems. From the competitive, airline is not an easy entry industry. It needs high startup cost and professional technology. However, there are some low-cost airlines develop fast.
That would be a threat for Dragonair. As Dragonair is a regional airline company in Asia, there are a lot of competitors such as Bangkok Airways and SilkAir. According to ‘The World Top 100 Airlines’, in 2013, Dragonair was voted as twenty-three.
However, it dropped to twenty-eight in 2014. (Skytrax, 2014) In the report, it will analyze Dragonair service operation and its quality. Also, it will find out the improvements that Dragonair could be better in services operation.
Service blueprint In the following is the service blueprint of Dragonair. It shows all the procedure of the customers experience when they participate the Dragonair service. Besides, it shows the tangible and intangible parts of the service process which are provided from Dragonair.
According to Slack’s theory, there. Happy Hot Pot Service Management Tutor: Prof. Margaret Chen 4991D001 Nina 4991D013 Elina 4991D019 Nora 4991D022 Bella Date: 30st April, 2012 Overview of Research Target The Happy Hot Pot started operation since 2009. The first restaurant has operated for 3 years.
And they have four restaurants totally. All of them are located in Kaohsiung. They are 光華店,青年店,小港店,林園店. They are Franchise Chain system.
So the bosses of restaurants are different. Their target market is widely. They select economic class. It can be students, family, group and people who works near there. Because their customers widely, they should going to satisfied every customers’ need. So there are many flavors to be chosen for different degree of age people like. The open hours are disparate from each restaurant.
They are depend on the target market of the area. Which close early because the residence there rest early and which open late because the area have more activity at night. But the same part is that they are all opening from 11am. There are lots of kind soups you can select for you dish.
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The Happy Hot Pot provided the more choice than other hot pot restaurants. The service is semi-self- service. The employees will just help you with you main course and some other order a la cart food. And you should get the sauce and drink by yourself. Although the suit of the hot pot is fixed with some vegetable, some slices of meat and.
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