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ACC 202 test blue print

by: ConnorBilancio

ACC 202 test blue print FIN 101

Marketplace > Ball State University > Business > FIN 101 > ACC 202 test blue print
GPA 3.0

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About this Document

These notes cover what is going to be on the test.
Personal Finance for Fiscal Wellness
Daniel Haffner Boylan
Study Guide
50 ?




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This 3 page Study Guide was uploaded by ConnorBilancio on Wednesday January 27, 2016. The Study Guide belongs to FIN 101 at Ball State University taught by Daniel Haffner Boylan in Fall 2016. Since its upload, it has received 45 views. For similar materials see Personal Finance for Fiscal Wellness in Business at Ball State University.


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Date Created: 01/27/16
Test 1 Blueprint­Spring 2016      Chapter 1­ there will only be a few questions from this chapter. Items to review include the  definition of Managerial Accounting, understand what Managerial Accounting is used for,  differences between Managerial and Financial Accounting, and how ethics relates to Managerial Accounting. The remaining questions and problems are drawn about equally from Chapters 2 and 3. Chapter 2 review­Understand cost definitions/terminology­for example differential cost, sunk  cost and opportunity cost. Understand cost behavior­mixed, fixed and variable­be sure to understand the definition of  these cost behaviors and examples of these costs. Also, for mixed costs understand how the  formula  y=a+bx works. Product costs­ understand the three product costs and what they mean­direct materials, direct  labor and manufacturing overhead (remember all manufacturing costs other than direct  materials and direct labor go into manufacturing overhead)­what types of items would be  included in these costs. Period costs­are selling and administrative costs and expensed in the period incurred­they do  not go into the cost of the product­understand what types of items go into these costs­remember key words like selling, marketing, administrative are normally classified as Period costs. Costs  with words like production, factory or manufacturing would go into one of the Product cost  categories. Review these concepts and know the difference between Product and Period costs  and how they are accounted for. Chapter 3­ review how to calculate a predetermined overhead rate. Review how to apply  overhead . Know how to determine whether overhead is over or underapplied overhead. Know  how to determine the impact on cost of goods sold/gross margin/net operating income of closing over or underapplied overhead to cost of goods sold. Job costing­review how the three product costs are allocated to a job. Be able to calculate the  cost of a job. Cost of goods manufactured­know how to calculate. PROBLEM NOTICE: HEAVY HINT:One of the problems will be to prepare a Contribution Margin Income Statement­I  am telling you this because we will be using this statement approach throughout the semester­ hint­remember­all variable costs are to be listed on one area and all fixed costs are to be listed  in another area of this statement.  The second problem will be either calculation of a job’s cost, estimating variable/fixed expenses  using the high/low method, calculating over/under applied overhead or calculating cost of goods manufactured.


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