Managerial and Financial Accounting

1) Distinguish between managerial and financial accounting on one of  the items below: 1.    Users and decision makers. 2.    Purpose of information. 3.    Flexibility of practice. 4.    Time dimension. 5.    Focus of information. 6.    Nature of information 2) What information is recorded on a job cost sheet? How do management and employees use job cost sheets? 3) Explain in simple terms the notion of equivalent units of production (EUP). Why is it necessary to use EUP in process costing? 4) What is an activity cost driver? 5) If Samsung is thinking of expanding sales of its most popular smartphone model by 65%, should we expect its variable and fixed costs for this model to stay within the relevant range? Explain. 6) Describe how the following items are computed: a. Gross margin, and b. Contribution margin. 7) How does budgeting help management coordinate and plan business activities? 8) What is the purpose of using standard costs? 9)  In responsibility accounting, why are reports to higher-level managers usually summarized? 10) What is a relevant cost? Identify the two types of relevant costs. 11) Explain how you will be able to use one of the Time Value of Money concepts in your personal life.  12) Why is an investment more attractive to management if it has a shorter payback period?

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