By Paul Ovigele
This e-book will give you a hundred assistance and workarounds that may be used inside of your SAP structures to extend productiveness and ease-of-use. From account choice to statistical price aspect, the ideas were rigorously chosen to supply a suite of the easiest, most precious, and rarest info. enhance your SAP person event and decide up new abilities in no time.
Perfect for the SAP ERP monetary Accounting consumer, great person, or consultant
Valuable professional perception with no the advisor charge
Develop convenient monetary accounting talents via a hands-on strategy and easy-to-follow structure
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Additional resources for 100 Things You Should Know about Financial Accounting with SAP
The fixed overhead expenditure is spread evenly throughout the year. The selling price per unit is $140. Production and sales budgets are as follows. Six months ending Six months ending 31 March 20X3 30 September 20X3 Production 8,500 7,000 Sales 7,000 8,000 12 1: Costing ⏐ Part A Specialist cost and management accounting techniques Required Prepare profit statements for each of the six-monthly periods, using the following methods of costing. (a) (b) Marginal costing Absorption costing Answer (a) (b) Profit statements for the year ending 30 September 20X3 Marginal costing basis Six months ending 31 March 20X3 $'000 $'000 Sales at $140 per unit 980 Opening inventory – Std.
Absorption costing is a traditional approach to dealing with overheads, involving three stages: allocation, apportionment and absorption. • Apportionment has two stages, general overhead apportionment and service department cost apportionment. • After apportionment, overheads are absorbed into products using an appropriate absorption rate based on budgeted costs and budgeted activity levels. • Under-/over-absorbed overhead occurs when overheads incurred do not equal overheads absorbed. • In marginal costing, inventories are valued at variable production cost whereas in absorption costing they are valued at their full production cost.
2a: Activity based costing ⏐ Part A Specialist cost and management accounting techniques Answers to Quick Quiz 1 Too great Too small 2 (a) (b) (c) Costs Activities Activities 3 (a) (b) (c) Number of production runs Number of machine hours Number of orders executed 4 False. Complexity is recognised by the use of multiple cost drivers. 5 False. The use of volume-related cost drivers should be used for costs that do vary with production volume. 6 False 7 False. It is highly suitable. Now try the questions below from the Exam Question Bank Number Level Marks Time Q2 Introductory 18 32 mins Q3 Examination 20 36 mins Part A Specialist cost and management accounting techniques ⏐ 2a: Activity based costing 31 32 2a: Activity based costing ⏐ Part A Specialist cost and management accounting techniques Target costing Topic list Syllabus reference 1 What is target costing?
100 Things You Should Know about Financial Accounting with SAP by Paul Ovigele