User contributions for Sfg02
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29 January 2014
- 15:2915:29, 29 January 2014 diff hist +213 N Variable Overhead Rate Variance Created page with "{{Learning concept |Description=The difference between the actual variable overhead cost incurred during a period and the standard cost that should have been incurred based on..." current
- 15:2815:28, 29 January 2014 diff hist +245 N Variable Overhead Efficiency Variance Created page with "{{Learning concept |Description=The difference between the actual level of activity (direct labor-hours, machine-hours, or some other base) and the standard activity allowed, ..." current
- 15:2715:27, 29 January 2014 diff hist +146 N Standard Rate Per Hour Created page with "{{Learning concept |Description=The labor rate that should be incurred per hour for labor time, including employment taxes and fringe benefits. }}" current
- 15:2515:25, 29 January 2014 diff hist +210 N Standard Quantity Per Unit Created page with "{{Learning concept |Description=The amount of an input that should be required to complete a single unit of product, including allowances for normal waste, spoilage, rejects, ..." current
- 15:2415:24, 29 January 2014 diff hist +225 N Standard Quantity Allowed Created page with "{{Learning concept |Description=The amount of an input that should have been used to complete the period's actual output. It is computed by multiplying the actual number of un..." current
- 15:2315:23, 29 January 2014 diff hist +78 N Standard Price Per Unit Created page with "{{Learning concept |Description=The price that should be paid for an input. }}" current
- 15:2215:22, 29 January 2014 diff hist +230 N Standard Hours Per Unit Created page with "{{Learning concept |Description=The amount of direct labor time that should be required to complete a single unit of product, including allowances for breaks, machine downtime..." current
- 15:2115:21, 29 January 2014 diff hist +202 N Standard Hours Allowed Created page with "{{Learning concept |Description=The time that should have been taken to complete the period's output. It is computed by multiplying the actual number of units produced by the ..." current
- 15:1915:19, 29 January 2014 diff hist +155 N Standard Cost Per Unit Created page with "{{Learning concept |Description=The standard quantity allowed of an input per unit of a specific product, multiplied by the standard price of the input. }}" current
- 15:1515:15, 29 January 2014 diff hist +165 N Standard Cost Card Created page with "{{Learning concept |Description=A detailed listing of the standard amounts of inputs and their costs that are required to produce one unit of a specific product. }}" current
- 15:0915:09, 29 January 2014 diff hist +282 N Quantity Variance Created page with "{{Learning concept |Description=A variance that is computed by taking the difference between the actual quantity of the input used and the amount of the input that should have..." current
- 14:5914:59, 29 January 2014 diff hist +263 N Price Variance Created page with "{{Learning concept |Description=A variance that is computed by taking the difference between the actual price and the standard price and multiplying the result by the standard..." current
- 14:5814:58, 29 January 2014 diff hist +213 N Practical Standards Created page with "{{Learning concept |Description=Standards that allow for normal machine downtime and other work interruptions and that can be attained through reasonable, though highly effici..." current
- 14:5514:55, 29 January 2014 diff hist +222 N Materials Quantity Variance Created page with "{{Learning concept |Description=The difference between the actual quantity of materials used in production and the standard quantity allowed for the actual output, multiplied ..." current
- 14:5414:54, 29 January 2014 diff hist +239 N Materials Price Variance Created page with "{{Learning concept |Description=The difference between the actual unit price paid for an item and the standard price, multiplied by the quantity purchased. |Wikipedia referenc..." current
- 14:3714:37, 29 January 2014 diff hist +293 N Management By Exception Created page with "{{Learning concept |Description=A management system in which standards are set for various activities, with actual results compared to these standards. Significant deviations ..." current
- 14:3414:34, 29 January 2014 diff hist +169 N Labor rate Variance Created page with "{{Learning concept |Description=The difference between the actual hourly labor rate and the standard rate, multiplied by the number of hours worked during the period. }}" current
- 14:3314:33, 29 January 2014 diff hist +303 N Labor Efficiency Variance Created page with "{{Learning concept |Description=The difference between the actual hours taken to complete a task and the standard hours allowed for the actual output, multiplied by the standa..." current
- 14:2814:28, 29 January 2014 diff hist +86 N Ideal Standards Created page with "{{Learning concept |Description=Standards that assume peak efficiency at all times. }}" current
- 14:2314:23, 29 January 2014 diff hist +154 N Selling and Administrative Expense Budget Created page with "{{Learning concept |Description=A detailed schedule of planned expenses that will be incurred in areas other than manufacturing during a budget period. }}" current
- 14:2214:22, 29 January 2014 diff hist +114 N Sales Budget Created page with "{{Learning concept |Description=A detailed schedule showing expected sales expressed in both dollars and units. }}" current
- 14:2114:21, 29 January 2014 diff hist +295 N Responsibility Accounting Created page with "{{Learning concept |Description=A system of accountability in which managers are held responsible for those items of revenue and cost - and only those items - over which they ..." current
- 14:1914:19, 29 January 2014 diff hist +168 N Production Budget Created page with "{{Learning concept |Description=A detailed plan showing the number of units that must be produced during a period in order to satisfy both sales and inventory needs. }}" current
- 14:1814:18, 29 January 2014 diff hist +149 N Perpetual Budget Created page with "{{Learning concept |Description=A 12-month budget that rolls forward one month as the current month is completed. Also called a continuous budget. }}" current
- 14:1614:16, 29 January 2014 diff hist +250 N Self-imposed Budget Created page with "{{Learning concept |Description=A method of preparing budgets in which managers prepare their own budgets. These budgets are then reviewed by higher-level managers, and any is..." current
- 14:1614:16, 29 January 2014 diff hist +249 N Participative Budget Created page with "{{Learning concept |Description=A method of preparing budgets in which managers prepare their own budgets. These budgets are then reviewed by higher-level managers, and any is..." current
28 January 2014
- 16:0616:06, 28 January 2014 diff hist +170 N Merchandise Purchases Budget Created page with "{{Learning concept |Description=A detailed plan used by a merchandising company that shows the amount of goods that must be purchased from suppliers during the period. }}" current
- 16:0516:05, 28 January 2014 diff hist +315 N Master Budget Created page with "{{Learning concept |Description=A number of separate but interdependent budgets that formally lay out the company's sales, production, and financial goals and that culminates ..." current
- 16:0216:02, 28 January 2014 diff hist +178 N Manufacturing Overhead Budget Created page with "{{Learning concept |Description=A detailed plan showing the production costs, other than direct materials and direct labor, that will be incurred over a specified time period. }}" current
- 15:4915:49, 28 January 2014 diff hist +150 N Ending Finished Goods Inventory Budget Created page with "{{Learning concept |Description=A budget showing the dollar amount of unsold finished goods inventory that will appear on the ending balance sheet. }}" current
- 15:4515:45, 28 January 2014 diff hist +183 N Direct Materials Budget Created page with "{{Learning concept |Description=A detailed plan showing the amount of raw materials that must be purchased to fulfill the production budget and to provide for adequate invento..." current
- 15:4315:43, 28 January 2014 diff hist +127 N Direct Labor Budget Created page with "{{Learning concept |Description=A detailed plan that shows the direct-labor hours required to fulfill the production budget. }}" current
- 15:4215:42, 28 January 2014 diff hist +223 N Control Created page with "{{Learning concept |Description=A process of gathering feedback to insure that a plan is being properly executed or modified as circumstances change. |Wikipedia reference=http..." current
- 15:4015:40, 28 January 2014 diff hist +116 N Continuous Budget Created page with "{{Learning concept |Description=A 12-month budget that rolls forward one month as the current month is completed. }}" current
- 15:2915:29, 28 January 2014 diff hist +159 N Budget Committee Created page with "{{Learning concept |Description=A group of key managers who are responsible for overall budgeting policy and for coordinating the preparation of the budget. }}" current
- 15:2015:20, 28 January 2014 diff hist −33 ACCT215 - Management Accounting No edit summary current
- 15:1815:18, 28 January 2014 diff hist +230 N Work In Process Created page with "{{Learning concept |Description=Units of product that are only partially complete and will require further work before they are ready for sale to the customer. |Wikipedia re..." current
- 15:1415:14, 28 January 2014 diff hist +231 N Underapplied Overhead Created page with "{{Learning concept |Description=A debit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost actually incurred exceeds the amount of over..." current
- 15:1015:10, 28 January 2014 diff hist +129 N Time Ticket Created page with "{{Learning concept |Description=A document that is used to record the amount of time an employee spends on various activities. }}" current
- 15:0615:06, 28 January 2014 diff hist +321 N Schedule of Cost of Goods Sold Created page with "{{Learning concept |Description=A schedule that contains three elements of product costs - direct materials, direct labor, and manufacturing overhead - and that summarizes the..." current
- 14:4314:43, 28 January 2014 diff hist +319 N Schedule of Cost of Goods Manufactured Created page with "{{Learning concept |Description=A schedule that contains three elements of product costs - direct materials, direct labor, and manufacturing overhead - and that summarizes the..." current
- 14:2814:28, 28 January 2014 diff hist +144 N Raw Materials Created page with "{{Learning concept |Description=Any materials that go into the final product. |Wikipedia reference=http://en.wikipedia.org/wiki/Raw_Materials }}" current
- 14:2714:27, 28 January 2014 diff hist +377 N Predetermined Overhead Rate Created page with "{{Learning concept |Description=A rate used to charge manufacturing overhead cost to jobs that is established in advance for each period. It is computed by dividing the estima..." current
- 14:2614:26, 28 January 2014 diff hist +104 N Plantwide Overhead Rate Created page with "{{Learning concept |Description=A single predetermined overhead rate that is used throughout a plant. }}" current
- 14:2514:25, 28 January 2014 diff hist +141 N Overhead Application Created page with "{{Learning concept |Description=The process of charging manufacturing overhead cost to job cost sheets and to the Work in Process account. }}" current
- 14:2314:23, 28 January 2014 diff hist +232 N Overapplied Overhead Created page with "{{Learning concept |Description=A credit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost applied to Work in Process exceeds the amou..." current
- 14:2114:21, 28 January 2014 diff hist +206 N Normal Cost System Created page with "{{Learning concept |Description=A costing system in which overhead costs are applied to a job by multiplying a predetermined overhead rate by the actual amount of the allocati..." current
- 14:0714:07, 28 January 2014 diff hist +298 N Multiple Predetermined Overhead Rates Created page with "{{Learning concept |Description=A costing system with multiple overhead cost pools and a different predetermined overhead rate for each cost pool, rather than a single predete..." current
- 14:0514:05, 28 January 2014 diff hist +208 N Materials Requisition Form Created page with "{{Learning concept |Description=A document that specifies the type and quantity of materials to be drawn from the storeroom and that identifies the job that will be charged fo..." current
- 14:0214:02, 28 January 2014 diff hist +207 N Job-order Costing Created page with "{{Learning concept |Description=A costing system used in situations where many different products, jobs, or services are produced each period. |Wikipedia reference=http://en.w..." current
- 13:5713:57, 28 January 2014 diff hist +127 N Job Cost Sheet Created page with "{{Learning concept |Description=A form that records the materials, labor, and manufacturing overhead costs charged to a job. }}" current
- 13:5613:56, 28 January 2014 diff hist +172 N Finished Goods Created page with "{{Learning concept |Description=Units of product that have been completed but not yet sold to customers. |Wikipedia reference=http://en.wikipedia.org/wiki/Finished_goods }}" current
- 13:5613:56, 28 January 2014 diff hist +122 N Cost of Goods Manufactured Created page with "{{Learning concept |Description=The manufacturing costs associated with the goods that were finished during the period. }}" current
- 13:5413:54, 28 January 2014 diff hist +204 N Cost Driver Created page with "{{Learning concept |Description=A factor, such as machine-hours, beds occupied, computer time, or flight-hours, that causes overhead costs. |Wikipedia reference=http://en.wiki..." current
- 13:5313:53, 28 January 2014 diff hist +146 N Allocation Base Created page with "{{Learning concept |Description=A measure of activity such as direct labor-hours or machine-hours that is used to assign costs to cost objects. }}" current
- 13:5213:52, 28 January 2014 diff hist +271 N Absorption Costing Created page with "{{Learning concept |Description=A costing method that includes all manufacturing costs - direct materials, direct labor, and both variable and fixed manufacturing overhead - i..." current
- 13:4013:40, 28 January 2014 diff hist +278 N Vertical Integration Created page with "{{Learning concept |Description=The involvement by a company in more than one of the activities in the entire value chain from development through production, distribution, sa..." current
- 13:3813:38, 28 January 2014 diff hist +222 N Split-off Point Created page with "{{Learning concept |Description=That point in the manufacturing process where some or all of the joint products can be recognized as individual products. |Wikipedia reference=..." current
- 13:3713:37, 28 January 2014 diff hist +121 N Special Order Created page with "{{Learning concept |Description=A one-time order that does not consider part of the company's normal ongoing business. }}" current
- 13:3613:36, 28 January 2014 diff hist +147 N Sell or Process Further Decision Created page with "{{Learning concept |Description=A decision as to whether a joint product should be sold at the split-off point or sold after further processing. }}" current
- 13:3313:33, 28 January 2014 diff hist +224 N Relevant Cost Created page with "{{Learning concept |Description=A cost that differs between alternatives in a decision. Synonyms are avoidable cost, differential cost, and incremental cost. |Wikipedia refere..." current
- 13:3213:32, 28 January 2014 diff hist +152 N Relevant Benefit Created page with "{{Learning concept |Description=A benefit that differs between alternatives in a decision. Synonyms are differential benefit and incremental benefit. }}" current
- 13:3013:30, 28 January 2014 diff hist +72 Relaxing (or elevating) the Constraint No edit summary current
- 13:2913:29, 28 January 2014 diff hist +98 N Relaxing (or elevating) the Constraint Created page with "{{Learning concept |Description=An action that increases the amount of the constraint resource. }}"
- 13:2813:28, 28 January 2014 diff hist +108 Make-or-Buy Decision No edit summary current
- 13:2713:27, 28 January 2014 diff hist +159 N Joint Products Created page with "{{Learning concept |Description=Two or more products that are produced from a common input. |Wikipedia reference=http://en.wikipedia.org/wiki/Joint_products }}" current
- 13:2513:25, 28 January 2014 diff hist +188 N Joint Costs Created page with "{{Learning concept |Description=Costs that are incurred up to the split-off point in a process that produces joint products. |Wikipedia reference=http://en.wikipedia.org/wiki/..." current
- 13:2313:23, 28 January 2014 diff hist +170 Constraints No edit summary current
- 13:2113:21, 28 January 2014 diff hist +46 Bottleneck No edit summary current
- 13:2113:21, 28 January 2014 diff hist +228 N Avoidable Cost Created page with "{{Learning concept |Description=A cost that can be eliminated by choosing one alternative over another in a decision. This term is synonymous with relevant cost. |Wikipedia re..." current
27 January 2014
- 19:2219:22, 27 January 2014 diff hist +229 N Weighted-average Method Created page with "{{Learning concept |Description=A process costing method that blends together units and costs from both the current and prior periods. |Wikipedia reference=http://en.wikipedia..." current
- 19:2119:21, 27 January 2014 diff hist +166 N Processing Department Created page with "{{Learning concept |Description=An organizational unit where work is performed on a product and where materials, labor, or overhead costs are added to the product. }}" current
- 19:2019:20, 27 January 2014 diff hist +196 N Process Costing Created page with "{{Learning concept |Description=A costing method used when essentially homogeneous products are produced on a continuous basis. |Wikipedia reference=http://en.wikipedia.org/wi..." current
- 19:1919:19, 27 January 2014 diff hist +147 N Operation Costing Created page with "{{Learning concept |Description=A hybrid costing system used when products have some common characteristics and some individual characteristics. }}" current
- 19:1719:17, 27 January 2014 diff hist +200 N Equivalent Units of Production (Weighted-Average Method) Created page with "{{Learning concept |Description=The units transferred to the next department (or to finished goods) during the period plus the equivalent units in the department's ending work..." current
- 19:1519:15, 27 January 2014 diff hist +304 N Equivalent Units Created page with "{{Learning concept |Description=The product of the number of partially completed units and their percentage of completion with respect to a particular cost. Equivalent units a..." current
- 18:3018:30, 27 January 2014 diff hist +314 N Spending Variance Created page with "{{Learning concept |Description=The difference between how much a cost should have been, given the actual level of activity, and the actual amount of the cost. A favorable (un..." current
- 18:2818:28, 27 January 2014 diff hist +325 N Revenue Variance Created page with "{{Learning concept |Description=The difference between how much the revenue should have been, given the actual level of activity, and the actual revenue for the period. A favo..." current
- 18:2618:26, 27 January 2014 diff hist +146 N Planning Budget Created page with "{{Learning concept |Description=A budget created at the beginning of the budgeting period that is valid only for the planned level of activity. }}" current
- 18:2618:26, 27 January 2014 diff hist +157 N Flexible Budget Created page with "{{Learning concept |Description=A report showing estimates of what revenues and costs should have been, given the actual level of activity for the period. }}" current
- 18:2118:21, 27 January 2014 diff hist +328 N Activity Variance Created page with "{{Learning concept |Description=The difference between a revenue or cost item in the static planning budget and the same item in the flexible budget. An activity variance is d..." current
- 18:0418:04, 27 January 2014 diff hist +94 N Unit-level Activities Created page with "{{Learning concept |Description=Activities that are performed each time a unit is produced. }}" current
- 18:0318:03, 27 January 2014 diff hist +92 N Transaction Driver Created page with "{{Learning concept |Description=A simple count of the number of times an activity occurs. }}" current
- 18:0118:01, 27 January 2014 diff hist +147 N Second-stage Allocation Created page with "{{Learning concept |Description=The process by which activity rates are used to apply costs to products and customers in activity-based costing. }}" current
- 17:5917:59, 27 January 2014 diff hist +21 Organization-sustaining Activities No edit summary current
- 17:2317:23, 27 January 2014 diff hist +170 N Product-level Activities Created page with "{{Learning concept |Description=Activities that relate to specific products that must be carried out regardless of how many units are produced and sold or batches run. }}" current
- 17:2117:21, 27 January 2014 diff hist +170 N Organization-sustaining Activities Created page with "{{Learning concept |Description=Activities that relate to specific products that must be carried out regardless of how many units are produced and sold or batches run. }}"
- 17:1917:19, 27 January 2014 diff hist +143 N First-stage Allocation Created page with "{{Learning concept |Description=The process by which overhead costs are assigned to activity cost pools in an activity-based costing system. }}" current
- 17:1817:18, 27 January 2014 diff hist +99 N Duration Driver Created page with "{{Learning concept |Description=A measure of the amount of time required to perform an activity. }}" current
- 17:1717:17, 27 January 2014 diff hist +138 N Customer-level Activities Created page with "{{Learning concept |Description=Activities that are carried out to support customers, but that are not related to any specific product. }}" current
- 17:1517:15, 27 January 2014 diff hist +281 N Batch-level Activities Created page with "{{Learning concept |Description=Activities that are performed each time a batch of goods is handled or processed, regardless of how many units are in the batch. The amount of ..." current
- 17:1317:13, 27 January 2014 diff hist +183 N Activity Measure Created page with "{{Learning concept |Description=An allocation base in an activity-based costing system; ideally, a measure of the amount of activity that drives the costs in an activity cost ..." current
- 17:1217:12, 27 January 2014 diff hist +154 N Activity Cost Pool Created page with "{{Learning concept |Description=A "bucket" in which costs are accumulated that relate to a single activity measure in an activity-based costing system. }}" current
- 17:0917:09, 27 January 2014 diff hist +231 N Activity-based Management (ABM) Created page with "{{Learning concept |Description=A management approach that focuses on managing activities as a way of eliminating waste and reducing delays and defects. |Wikipedia reference=h..." current
- 16:2516:25, 27 January 2014 diff hist +317 N Activity-based Costing (ABC) Created page with "{{Learning concept |Description=A costing method based on activities that is designed to provide managers with cost information for strategic and other decisions that potentia..." current
- 16:2016:20, 27 January 2014 diff hist −86 Activity No edit summary current
- 16:2016:20, 27 January 2014 diff hist +87 Activity No edit summary
- 16:1416:14, 27 January 2014 diff hist +213 N Action Analysis Report Created page with "{{Learning concept |Description=A report showing what costs have been assigned to a cost object, such as a product or customer, and how difficult it would be to adjust the cos..." current
- 15:1215:12, 27 January 2014 diff hist +98 N Variable Expense Ratio Created page with "{{Learning concept |Description=A ratio computed by dividing variable expenses by dollar sales. }}" current
- 15:1115:11, 27 January 2014 diff hist +111 N Target Profit Analysis Created page with "{{Learning concept |Description=Estimating what sales volume is needed to achieve a specific target profit. }}" current
- 15:0615:06, 27 January 2014 diff hist +193 N Sales Mix Created page with "{{Learning concept |Description=The relative proportions in which a company's products are sold. Sales mix is computed by expressing the sales of each product as a percentage ..." current
- 15:0315:03, 27 January 2014 diff hist +200 N Operating Leverage Created page with "{{Learning concept |Description=A measure of how sensitive net operating income is to a given percentage change in dollar sales. |Wikipedia reference=http://en.wikipedia.org/w..." current
- 14:5814:58, 27 January 2014 diff hist +211 N Margin of Safety Created page with "{{Learning concept |Description=The excess of budgeted or actual dollar sales over the break-even dollar sales. |Wikipedia reference=http://en.wikipedia.org/wiki/Margin_of_saf..." current
- 14:5614:56, 27 January 2014 diff hist +142 N Incremental Analysis Created page with "{{Learning concept |Description=An analytical approach that focuses only on those costs and revenues that change as a result of a decision. }}" current
- 14:5514:55, 27 January 2014 diff hist +300 N Degree of Operating Leverage Created page with "{{Learning concept |Description=A measure, at a given level of sales, of how a percentage change in sales will affect profits. The degree of operating leverage is computed by ..." current
- 14:5114:51, 27 January 2014 diff hist +287 N Cost-volume-profit (CVP) Graph Created page with "{{Learning concept |Description=A graphical representation of the relationships between an organization's revenues, costs, and profits on the one hand and its sales volume on ..." current
- 14:4914:49, 27 January 2014 diff hist +186 N Contribution Margin Ratio (CM Ratio) Created page with "{{Learning concept |Description=A ratio computed by dividing contribution margin dollar sales. |Wikipedia reference=http://en.wikipedia.org/wiki/Contribution_margin_ratio#Cons..." current
- 14:4714:47, 27 January 2014 diff hist +145 N Break-even Point Created page with "{{Learning concept |Description=The level of sales at which profit is zero. |Wikipedia reference=http://en.wikipedia.org/wiki/Break_even_point }}" current
- 14:1514:15, 27 January 2014 diff hist +85 Theory of Constraints No edit summary current
- 14:1414:14, 27 January 2014 diff hist +194 N Strategy Created page with "{{Learning concept |Description=A company's "game plan" for attracting customers by distinguishing itself from competitors. |Wikipedia reference=http://en.wikipedia.org/wiki/B..."
- 14:1314:13, 27 January 2014 diff hist +9 Managerial Accounting and the Business Environment No edit summary
- 14:1214:12, 27 January 2014 diff hist +205 N Segment Created page with "{{Learning concept |Description=A part or activity of an organization about which managers would like cost, revenue, or profit data. |Wikipedia reference=http://en.wikipedia.o..." current
- 14:0914:09, 27 January 2014 diff hist +223 N Performance Report Created page with "{{Learning concept |Description=A report that compares budgeted data to actual data to highlight instances of excellent and unsatisfactory performance. |Wikipedia reference=ht..." current
- 14:0414:04, 27 January 2014 diff hist +220 N Managerial Accounting Created page with "{{Learning concept |Description=The phase of accounting that is concerned with providing information to managers for use within the organization. |Wikipedia reference=http://e..." current
- 14:0314:03, 27 January 2014 diff hist +274 N Lean Production Created page with "{{Learning concept |Description=A management approach that organizes resources such as people and machines around the flow of business processes and that only produces units i..." current
- 14:0114:01, 27 January 2014 diff hist +167 Financial Accounting No edit summary current
- 13:5913:59, 27 January 2014 diff hist +253 N Enterprise Risk Management Created page with "{{Learning concept |Description=A process used by a company to identify its risks and develop responses to them that enable it to be reasonably assured of meeting its goals. |..." current
- 13:5813:58, 27 January 2014 diff hist +157 N Decision Making Created page with "{{Learning concept |Description=Selecting a course of action for competing alternatives. |Wikipedia reference=http://en.wikipedia.org/wiki/Decision_Making }}" current
- 13:5713:57, 27 January 2014 diff hist +210 N Corporate Social Responsibility (CSR) Created page with "{{Learning concept |Description=A concept whereby organizations consider the needs of all stakeholders when making decisions. |Wikipedia reference=http://en.wikipedia.org/wiki..." current
- 13:5613:56, 27 January 2014 diff hist +6 Managerial Accounting and the Business Environment No edit summary
- 13:5613:56, 27 January 2014 diff hist +126 Controlling No edit summary current
- 13:5413:54, 27 January 2014 diff hist +105 Constraints No edit summary
- 13:5313:53, 27 January 2014 diff hist +178 N Budget Created page with "{{Learning concept |Description=A detailed plan for the future that is usually expressed in formal quantitative terms. |Wikipedia reference=http://en.wikipedia.org/wiki/Budget }}" current
26 January 2014
- 22:0622:06, 26 January 2014 diff hist +21 System Design: Process costing No edit summary current
- 22:0122:01, 26 January 2014 diff hist +218 N System Design: Process costing Created page with "{{Topic |Learning Concepts=Conversion Cost, Equivalent Units, Equivalent Units of Production (Weighted-Average Method), FIFO Method, Operation Costing, Process Costing, Proces..."
- 21:5921:59, 26 January 2014 diff hist +507 N System Design: Job order costing Created page with "{{Topic |Learning Concepts=Absorption Costing, Allocation Base, Bill of Materials (BOM), Cost Driver, Cost of Goods Manufactured, Finished Goods, Job Cost Sheet, Job-order Cos..."
- 02:5902:59, 26 January 2014 diff hist +292 N Relevant Costs for Decision Making Created page with "{{Topic |Learning Concepts=Avoidable Cost, Bottleneck, Constraints, Joint Costs, Joint Products, Make-or-Buy Decision, Relaxing (or elevating) the Constraint, Relevant Benefit..." current
- 02:5402:54, 26 January 2014 diff hist +118 N Flexible Budgets and Overhead Analysis Created page with "{{Topic |Learning Concepts=Activity Variance, Flexible Budget, Planning Budget, Revenue Variance, Spending Variance }}" current
- 02:5302:53, 26 January 2014 diff hist +498 N Standard Costs and the Balanced Scorecard Created page with "{{Topic |Learning Concepts=Ideal Standards, Labor Efficiency Variance, Labor rate Variance, Management By Exception, Materials Price Variance, Materials Quantity Variance, Pra..." current
- 02:3202:32, 26 January 2014 diff hist +431 N Profit Planning Created page with "{{Topic |Learning Concepts=Budget, Budget Committee, Cash Budget, Continuous Budget, Control, Direct Labor Budget, Direct Materials Budget, Ending Finished Goods Inventory Bud..." current
- 02:0602:06, 26 January 2014 diff hist +399 N Activity-Based Costing: A Tool to Aid Decision Making Created page with "{{Topic |Learning Concepts=Action Analysis Report, Activity, Activity-based Costing (ABC), Activity-based Management (ABM), Activity Cost Pool, Activity Measure, Batch-level A..." current
- 01:4801:48, 26 January 2014 diff hist +265 N Cost-Volume Profit Relationships Created page with "{{Topic |Learning Concepts=Break-even Point, Contribution Margin Ratio (CM Ratio), Cost-volume-profit (CVP) Graph, Degree of Operating Leverage, Incremental Analysis, Margin o..." current
- 01:3501:35, 26 January 2014 diff hist +296 N Managerial Accounting and the Business Environment Created page with "{{Topic |Learning Concepts=Budget, Business Process, Constraints, Controlling, Corporate Social Responsibility, Decision Making, Enterprise Risk Management, Financial Accounti..."
24 January 2014
- 01:5901:59, 24 January 2014 diff hist +245 N Contingency Table Analysis Created page with "{{Learning concept |Description=A contingency table is used to test whether two traits or characteristics are related. Each observation is classified according to two traits. ..." current
- 01:5701:57, 24 January 2014 diff hist +316 N Goodness-of-Fit Test Created page with "{{Learning concept |Description=This test will show whether an observed set of frequencies could have come from a hypothesized population distribution. It can also be used to ..." current
- 01:5401:54, 24 January 2014 diff hist +307 N Chi-square Distribution Created page with "{{Learning concept |Description=The characteristics of Chi-square distribution are: The value of the Chi-square is never negative. The Chi-square distribution is positively..." current
- 01:5101:51, 24 January 2014 diff hist +64 Least Sqaures Procedure No edit summary current
- 01:4901:49, 24 January 2014 diff hist +1 Regression Analysis No edit summary current
- 01:4901:49, 24 January 2014 diff hist +56 T Test No edit summary current
- 01:4801:48, 24 January 2014 diff hist +240 N Prediction Interval Created page with "{{Learning concept |Description=It is an interval estimate that is used when the regression equation is used to predict an individual Y (n = 1) for a given value of X. |Wikipe..." current
- 01:4401:44, 24 January 2014 diff hist +85 Correlation Coefficient No edit summary current
- 01:4401:44, 24 January 2014 diff hist +77 Correlation Analysis No edit summary current
- 01:4301:43, 24 January 2014 diff hist +118 N Correlation Coefficient Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Pearson_product-moment_correlation_coefficient }}"
- 01:4301:43, 24 January 2014 diff hist +107 N Correlation Analysis Created page with "{{Learning concept |Description=A group or techniques to measure the relationship between two variables. }}"
- 01:3701:37, 24 January 2014 diff hist +118 N Random Variation Created page with "{{Learning concept |Description=The sum of the squared differences between each observation and its treatment mean. }}" current
- 01:3601:36, 24 January 2014 diff hist +128 N Treatment Variation Created page with "{{Learning concept |Description=The sum of the squared differences between each treatment mean and the grand or overall mean. }}" current
- 01:3601:36, 24 January 2014 diff hist +222 N Total Variation Created page with "{{Learning concept |Description=The sum of the squared differences between each observation and the overall mean. |Wikipedia reference=http://en.wikipedia.org/wiki/Total_varia..." current
- 01:3201:32, 24 January 2014 diff hist +289 One Way Analysis of Variance No edit summary current
- 01:3001:30, 24 January 2014 diff hist +342 F Distribution No edit summary current
- 01:2601:26, 24 January 2014 diff hist +112 Finite Population Correction No edit summary current
- 01:2501:25, 24 January 2014 diff hist +62 Sample Size No edit summary current
- 00:3600:36, 24 January 2014 diff hist +157 N Proportion Created page with "{{Learning concept |Description=The fraction, ratio, or percent indicating the part of the sample or the population having a particular trait or interest. }}" current
- 00:2800:28, 24 January 2014 diff hist +207 Confidence Interval No edit summary current
- 00:2600:26, 24 January 2014 diff hist +192 N Point Estimate Created page with "{{Learning concept |Description=The statistic, computed from the sample information that estimates the population parameter. |Wikipedia reference=http://en.wikipedia.org/wiki/..." current
- 00:2300:23, 24 January 2014 diff hist +65 Z Value No edit summary current
- 00:1700:17, 24 January 2014 diff hist +459 N Sampling Distribution of the Sample Mean Created page with "{{Learning concept |Description=The sampling distribution of the sample mean is a probability distribution of all possible sample means of the same sample size. For a given s..." current
- 00:1400:14, 24 January 2014 diff hist +193 N Sampling Error Created page with "{{Learning concept |Description=The sampling error is the difference between a population parameter and the sample statistic. |Wikipedia reference=http://en.wikipedia.org/wiki..." current
- 00:1300:13, 24 January 2014 diff hist +213 N Cluster Sample Created page with "{{Learning concept |Description=In cluster sampling, the population is divided into primary units, then samples are drawn from the primary units. |Wikipedia reference=http://e..."
- 00:1100:11, 24 January 2014 diff hist +250 N Stratified Random Sample Created page with "{{Learning concept |Description=In a stratified sample, the population is divided into several groups called strata, and then a random sample is selected from each stratum. |W..." current
- 00:0900:09, 24 January 2014 diff hist +228 N Systematic Random Sample Created page with "{{Learning concept |Description=In a systematic sample, a random starting point is selected, and then every kth item thereafter is selected for the sample. |Wikipedia referenc..." current
- 00:0800:08, 24 January 2014 diff hist +217 N Simple Random Sample Created page with "{{Learning concept |Description=In a simple random sample, all members of the population have the same chance of being selected for the sample. |Wikipedia reference=http://en...." current
- 00:0200:02, 24 January 2014 diff hist −42 Random Variables and Probability Distributions (Discrete and Continuous) No edit summary
23 January 2014
- 23:5223:52, 23 January 2014 diff hist +356 Exponential Probability Distribution No edit summary current
- 23:5023:50, 23 January 2014 diff hist +287 Normal Probability Distribution No edit summary current
- 23:4923:49, 23 January 2014 diff hist +316 N Uniform Probability Distribution Created page with "{{Learning concept |Description=A continuous probability distribution that is rectangular in shape. It is completely described by using the minimum and maximum values of the d..." current
- 19:4619:46, 23 January 2014 diff hist +360 Poisson Probability Distribution No edit summary current
- 19:2619:26, 23 January 2014 diff hist +345 Hypergeometric Probability Distribution No edit summary current
- 19:2319:23, 23 January 2014 diff hist +338 Binomial Probability Distribution No edit summary current
- 19:2019:20, 23 January 2014 diff hist +106 Continuous Random Variable No edit summary current
- 19:1819:18, 23 January 2014 diff hist +86 Discrete Random Variable No edit summary current
- 15:1615:16, 23 January 2014 diff hist +108 N Exponential Probability Distribution Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Exponential_probability_distribution }}"
- 15:1515:15, 23 January 2014 diff hist +120 N Standard Normal Probability Distribution Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Normal_distribution#Standard_normal_distribution }}" current
- 15:1515:15, 23 January 2014 diff hist +103 N Normal Probability Distribution Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Normal_probability_distribution }}"
- 15:1315:13, 23 January 2014 diff hist +104 N Poisson Probability Distribution Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Poisson_Probability_Distribution }}"
- 15:1215:12, 23 January 2014 diff hist +99 N Hypergeometric Probability Distribution Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Hypergeometric_distribution }}"
- 15:1115:11, 23 January 2014 diff hist +105 N Binomial Probability Distribution Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Binomial_Probability_Distribution }}"
- 15:1115:11, 23 January 2014 diff hist +134 N Continuous Random Variable Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Continuous_Random_Variable#Continuous_probability_distribution }}"
- 15:1015:10, 23 January 2014 diff hist +130 N Discrete Random Variable Created page with "{{Learning concept |Wikipedia reference=http://en.wikipedia.org/wiki/Discrete_random_variable#Discrete_probability_distribution }}"
22 January 2014
- 17:3317:33, 22 January 2014 diff hist +314 N Tree Diagram Created page with "{{Learning concept |Description=A graph that is helpful in organizing calculations that involve several stages. Each segment in the tree is one stage of the problem. The branc..." current
- 17:3017:30, 22 January 2014 diff hist +202 N Contingency Table Created page with "{{Learning concept |Description=A table used to classify sample observations according to two or more identifiable characteristics. |Wikipedia reference=http://en.wikipedia.or..." current
- 17:2917:29, 22 January 2014 diff hist +181 N Rule of Multiplication Created page with "{{Learning concept |Description=The rules of multiplication refer to the product of events. |Wikipedia reference=http://en.wikipedia.org/wiki/Probability#Summary_of_probabilit..." current
- 17:2717:27, 22 January 2014 diff hist +215 N Independence Created page with "{{Learning concept |Description=The occurrence of one event has no effect on the probability of the occurrence of another event. |Wikipedia reference=http://en.wikipedia.org/w..." current
- 17:2517:25, 22 January 2014 diff hist +190 N Joint Probability Created page with "{{Learning concept |Description=A probability that measures the likelihood two or more events will happen concurrently. |Wikipedia reference=http://en.wikipedia.org/wiki/Joint..." current
- 17:2417:24, 22 January 2014 diff hist +256 N Complement Rule Created page with "{{Learning concept |Description=This rule is used to determine the probability of an event happening by subtracting the probability of the event not happening from 1. |Wikiped..." current
- 17:2217:22, 22 January 2014 diff hist +6 Rule of Addition No edit summary current
- 17:2117:21, 22 January 2014 diff hist +188 N Rule of Addition Created page with "{{Learning concept |Description=The special rule of addition is used when events are mutually exclusive. |Wikipedia reference=http://en.wikipedia.org/wiki/Probability#Mutually..."
- 17:1817:18, 22 January 2014 diff hist +246 N Subjective Probability Created page with "{{Learning concept |Description=The likelihood (probability) of a particular event happening that is assigned by an individual based on whatever information is available. |Wik..." current
- 17:1717:17, 22 January 2014 diff hist +210 N Law of Large Numbers Created page with "{{Learning concept |Description=Over a large number of trials, the empirical probability of an event will approach its true probability. |Wikipedia reference=http://en.wikiped..." current
- 17:1517:15, 22 January 2014 diff hist +209 N Empirical Probability Created page with "{{Learning concept |Description=The probability of an event happening is the fraction of the time similar events happened in the past. |Wikipedia reference=http://en.wikipedia..." current
- 17:1417:14, 22 January 2014 diff hist +223 N Collectively Exhaustive Created page with "{{Learning concept |Description=Two events are collectively exhaustive when at least one of the events must occur when an experiment is conducted. |Wikipedia reference=http://..." current
- 17:1217:12, 22 January 2014 diff hist +198 N Mutually Exclusive Created page with "{{Learning concept |Description=Two events are mutually exclusive if by virtue of one event happening the other cannot happen. |Wikipedia reference=http://en.wikipedia.org/wik..." current
- 17:1117:11, 22 January 2014 diff hist +180 N Event Created page with "{{Learning concept |Description=An event is the collection of one or more outcomes of an experiment. |Wikipedia reference=http://en.wikipedia.org/wiki/Event_(probability_theor..." current
- 17:1017:10, 22 January 2014 diff hist +158 N Outcome Created page with "{{Learning concept |Description=An outcome is a particular result of an experiment. |Wikipedia reference=http://en.wikipedia.org/wiki/Outcome_(probability) }}" current
- 17:0817:08, 22 January 2014 diff hist +210 N Probability (Concept) Created page with "{{Learning concept |Description=A probability is a value between 0 and 1 inclusive that represents the likelihood a particular event will happen. |Wikipedia reference=http://e..."
21 January 2014
- 16:0716:07, 21 January 2014 diff hist +350 N Box Plot Created page with "{{Learning concept |Description=A box plot is a graphic display of a set of data. A box is drawn enclosing the regions between the first quartile and the third quartile. A box..." current
- 16:0416:04, 21 January 2014 diff hist +158 N Percentiles Created page with "{{Learning concept |Description=Percentiles divide a set of observations into 100 equal parts. |Wikipedia reference=http://en.wikipedia.org/wiki/Percentile }}" current
- 16:0416:04, 21 January 2014 diff hist +151 N Deciles Created page with "{{Learning concept |Description=Deciles divide a set of observations into ten equal parts. |Wikipedia reference=http://en.wikipedia.org/wiki/Deciles }}" current
- 16:0316:03, 21 January 2014 diff hist +94 Quartiles No edit summary current
- 16:0216:02, 21 January 2014 diff hist +316 N Quartiles Created page with "{{Learning concept |Description=Quartiles divide a set of observations into four equal parts. 25 percent of the observations are less than the first quartile, 50 percent are l..."
- 15:5315:53, 21 January 2014 diff hist +2 Stem-And-Leaf Display No edit summary current
- 15:5215:52, 21 January 2014 diff hist +396 N Stem-And-Leaf Display Created page with "{{Learning concept |Description=It is an alternative to the histogram. The leading digit is the stem and the trailing digit is the leaf. The advantage over the histogram are:..."
- 15:4915:49, 21 January 2014 diff hist +232 N Mean Deviation Created page with "{{Learning concept |Description=The mean absolute deviation is the sum of the absolute values of the deviations from the mean divided by the number of observations. |Wikipedia..."
- 15:4115:41, 21 January 2014 diff hist +231 N Weighted Mean Created page with "{{Learning concept |Description=The weighted mean is found by multiplying each observation by its corresponding weight. It is a special case of the arithmetic mean. |Wikipedia..."
- 15:3915:39, 21 January 2014 diff hist +285 N Sample Mean Created page with "{{Learning concept |Description=The arithmetic mean of a sample is the most widely reported measure of location. It is calculated by adding the values of the observations and ..." current
- 15:3815:38, 21 January 2014 diff hist +321 N Population Mean Created page with "{{Learning concept |Description=The arithmetic mean of a population is the most widely reported measure of location. It is calculated by adding the values of the observations ..." current
- 15:3415:34, 21 January 2014 diff hist +134 N Cumulative Frequency Distribution Created page with "{{Learning concept |Description=A cumulative frequency distribution shows the number or percent of observations below given values. }}" current
- 15:3115:31, 21 January 2014 diff hist +176 N Frequency Polygon Created page with "{{Learning concept |Description=A frequency polygon consists of line segments connecting the points formed by the intersection of the class midpoint and the class frequency. }}" current
- 15:3015:30, 21 January 2014 diff hist +183 N Histogram Created page with "{{Learning concept |Description=A histogram portrays the number of frequencies in each class in the form of a rectangle. |Wikipedia reference=http://en.wikipedia.org/wiki/Hist..."
- 15:2915:29, 21 January 2014 diff hist +199 N Relative Frequency Distribution Created page with "{{Learning concept |Description=A relative frequency distribution shows the percent of observations in each class. |Wikipedia reference=http://en.wikipedia.org/wiki/Relative_F..." current
- 15:2715:27, 21 January 2014 diff hist +118 N Class Interval Created page with "{{Learning concept |Description=The class interval is the difference between the limits of two consecutive classes. }}" current
- 15:2715:27, 21 January 2014 diff hist +107 N Class Midpoint Created page with "{{Learning concept |Description=The class midpoint is halfway between the limits of consecutive classes. }}"
- 15:2615:26, 21 January 2014 diff hist +108 Frequency Distributution No edit summary current
- 15:2515:25, 21 January 2014 diff hist +194 N Pie Chart Created page with "{{Learning concept |Description=A pie chart shows the proportion each distinct class represents of the total number of frequencies. |Wikipedia reference=http://en.wikipedia.or..."
- 15:2315:23, 21 January 2014 diff hist +143 N Bar Chart Created page with "{{Learning concept |Description=A graphical representation of a frequency table. |Wikipedia reference=http://en.wikipedia.org/wiki/Bar_Chart }}"
- 15:2215:22, 21 January 2014 diff hist +168 N Frequency Table Created page with "{{Learning concept |Description=A frequency table is a grouping of qualitative data into mutually exclusive classes showing the number of observations in each class. }}" current
- 15:0015:00, 21 January 2014 diff hist +212 N Interval-Level Data Created page with "{{Learning concept |Description=The interval level of measurement has the ranking characteristic of the ordinal level of measurement plus the characteristic that the distance ..." current
- 14:5814:58, 21 January 2014 diff hist +131 N Ordinal-Level Data Created page with "{{Learning concept |Description=The ordinal level of measurement presumes that one classification is ranked higher than another. }}" current
- 14:5714:57, 21 January 2014 diff hist +138 N Nominal-Level Data Created page with "{{Learning concept |Description=With the nominal level, the data are sorted into categories with no particular order to the categories. }}" current
- 14:5614:56, 21 January 2014 diff hist +52 Continuous Variable No edit summary current
- 14:5514:55, 21 January 2014 diff hist +133 N Discrete Variable Created page with "{{Learning concept |Description=A discrete variable can assume only certain values, and there are usually gaps between the values. }}" current
- 14:5114:51, 21 January 2014 diff hist +142 N Quantitative Variable Created page with "{{Learning concept |Description=A quantitative variable is numeric. There are two kinds of quantitative variables: Discrete and continuous. }}" current
- 14:4814:48, 21 January 2014 diff hist +227 N Qualitative Variable Created page with "{{Learning concept |Description=A qualitative variable is nonnumeric. Usually we are interested in the number or percent of the observations in each category. Qualitative data..." current
- 14:3414:34, 21 January 2014 diff hist +230 Population No edit summary current
- 14:3314:33, 21 January 2014 diff hist +241 N Inferential Statistics Created page with "{{Learning concept |Description=Inferential statistics involve taking a sample from a population and making estimates about a population based on the sample results. |Wikipedi..." current
- 14:3114:31, 21 January 2014 diff hist +150 N Descriptive Statistics Created page with "{{Learning concept |Description=Procedures used to use and summarize data. |Wikipedia reference=http://en.wikipedia.org/wiki/Descriptive_Statistics }}"
- 14:3014:30, 21 January 2014 diff hist +239 N Statistics Created page with "{{Learning concept |Description=Statistics is the science of collecting, organizing, presenting, analyzing, and interpreting data to assist in making more effective decisions...." current
- 14:2914:29, 21 January 2014 diff hist +183 N Ratio-Level Data Created page with "{{Learning concept |Description=The ratio level of measurement has all the characteristics of the interval level, plus there is a 0 point and the ratio of two values is meanin..." current
- 14:0414:04, 21 January 2014 diff hist +103 N Nonparametric Methods: Chi-Square Applications Created page with "{{Topic |Learning Concepts=Chi-square Distribution, Goodness-of-Fit Test, Contingency Table Analysis }}" current
- 13:4913:49, 21 January 2014 diff hist +19 BUSS200 - Business Data Analysis No edit summary current
- 13:4713:47, 21 January 2014 diff hist +10 Probability No edit summary
- 13:4613:46, 21 January 2014 diff hist +308 N Probability Created page with "{{Topic |Learning Concepts=Probability, Experiment, Outcome, Event, Mutually Exclusive, Collectively Exhaustive, Empirical Probability, Law of Large Numbers, Subjective Probab..."
- 13:3013:30, 21 January 2014 diff hist +433 N Descriptive Statistics (Measures of Central Tendency and Dispersion) Created page with "{{Topic |Learning Concepts=Frequency Table, Bar Chart, Pie Chart, Frequency Distributution, Class Midpoint, Class Interval, Relative Frequency Distribution, Histogram, Frequen..." current
- 13:1913:19, 21 January 2014 diff hist +272 N Introduction to Statistics Data Gathering and Analysis Created page with "{{Topic |Learning Concepts=Statistics, Descriptive Statistics, Inferential Statistics, Population, Sample, Qualitative Variable, Quantitative Variable, Discrete Variable, Cont..." current
- 13:1313:13, 21 January 2014 diff hist +233 N Regression and Correlation Analysis Created page with "{{Topic |Learning Concepts=Correlation Analysis, Correlation Coefficient, T Test, Regression Analysis, Least Sqaures Procedure, Standard Error of the Estimate, Coefficient of ..."
20 January 2014
- 21:0421:04, 20 January 2014 diff hist +121 Analysis of Variance No edit summary current
- 14:3514:35, 20 January 2014 diff hist +136 N Statistical Inference (Estimation and Hypothesis Testing) Created page with "{{Topic |Learning Concepts=Point Estimate, Confidence Interval, Proportion, Sample Size, Finite Population Correction, T Distribution }}"
- 14:1414:14, 20 January 2014 diff hist +208 N Sampling Distributions and The Central Limit Theorem Created page with "{{Topic |Learning Concepts=Simple Random Sample, Systematic Random Sample, Stratified Random Sample, Cluster Sample, Sampling Error, Sampling Distribution of the Sample Mean, ..." current
- 14:0214:02, 20 January 2014 diff hist +356 N Random Variables and Probability Distributions (Discrete and Continuous) Created page with "{{Topic |Learning Concepts=Random Variable, Discrete Random Variable, Continuous Random Variable, Binomial Probability Distribution, Hypergeometric Probability Distribution, P..."
- 13:0813:08, 20 January 2014 diff hist −115 Analysis of Variance Replaced content with "{{Topic}}"
- 00:4500:45, 20 January 2014 diff hist +381 N Workers' Compensation Created page with "{{Learning concept |Description=A mandated insurance program insuring workers against job-related injuries. Premiums are charged to employers as a percentage of the employees'..." current
- 00:4200:42, 20 January 2014 diff hist +331 N Special Purpose Entities Created page with "{{Learning concept |Description=SPEs are separate entities established by corporations to accomplish specific purposes. SPEs are often used to borrow money and then transfer i..." current
- 00:4000:40, 20 January 2014 diff hist +148 Sinking Fund No edit summary current
- 00:3900:39, 20 January 2014 diff hist +150 N Provision Created page with "{{Learning concept |Description=A liability of uncertain timing or amount. |Wikipedia reference=http://en.wikipedia.org/wiki/Provision_(accounting) }}" current
- 00:3800:38, 20 January 2014 diff hist +204 N Principal Amount Created page with "{{Learning concept |Description=The unpaid balance of an obligation, exclusive of any interest charges for the current period. |Wikipedia reference=http://en.wikipedia.org/wik..." current
- 00:3600:36, 20 January 2014 diff hist +311 N Present Value (Of A Future Amount) Created page with "{{Learning concept |Description=The amount of money that an informed investor would pay today for the right to receive the future amount, based on a specific rate of return re..." current
- 00:3400:34, 20 January 2014 diff hist +354 N Postretirement Benefits Created page with "{{Learning concept |Description=Benefits that will be paid to retired workers. The present value of the future benefits earned by workers during the current period is an expen..." current
- 00:3000:30, 20 January 2014 diff hist +258 N Pension Fund Created page with "{{Learning concept |Description=A fund managed by an independent trustee into which an employer-company makes periodic payments. The fund is used to make pension payments to r..." current
- 00:2900:29, 20 January 2014 diff hist +371 N Payroll Taxes Created page with "{{Learning concept |Description=Taxes levied on an employer based on the amount of wages and salaries being paid to employees during the period. The include the employer's sha..." current
- 00:2600:26, 20 January 2014 diff hist +382 N Operating Lease Created page with "{{Learning concept |Description=A lease contract which is in essence a rental agreement. The lessee has the use of the leased property, but the lessor retains the usual risks ..." current
- 00:2400:24, 20 January 2014 diff hist +320 N Off-Balance Sheet Financing Created page with "{{Learning concept |Description=An arrangement in which the use of resources is financed without the obligation for future payments appearing as a liability in the balance she..." current