CHAPTER 2 MANAGERIAL ACCOUNTING SUMMARY OF QUESTIONS BY OBJECTIVES AND BLOOM’S TAXONOMY TAXONOMY Item
SO
BT
Item
SO
BT
1. 2. 3. 4. 5. 6. 7.
1 1 1 1 1 1 1
C K K K C K C
8. 9. 10. 11. 12. 13. 14.
1 1 1 2 2 2 2
K K K C C K K
Item
SO
BT
Item
SO
BT
Item
SO
BT
2 2 2 2 3 3 3
AP AP C K C K K K
29 29. 30. 31. 32. 33.
3 3 4 4 4
K C C K K
94. 95. 96. 97. 98. 99. 10 100. 10 101. 10 102. 10 103. 10 104. 10 105. 10 106. 107. 108. 109. 110. 111. 112. 113.
2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3
K K C AP AP AP AP K K K C K C C C C C C AP AP
114. 115. 116. 11 117. 11 118. 119. 12 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130.
3 3 3 3 3 3 3 3 3 3 4 4 4 4 4 4 4
AP AP AP C C K AP AP AN C C K C C K K k
140. 141. 142.
3 3-4 4
AP C AP
155. 156. 157. 158.
3 3 3 3
AP AP AP AP
15 1 59. 160. 161. 162.
3 3-4 3-4 4
AP AP AP AP
3 3
K K
True-Fa!e S"a"e#e$"! 15. 16 1 6. 17. 18. 19. 20. 21.
2 2 2 2 2 2 2
C K K C C C K
22. 23. 24. 25. 26. 27. 28.
Mu"%&e C'(%)e Que!"%($! 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53.
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
K K C C AP K K C K C K K K C C C K C C K
54. 55. 56. 57. 58 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73.
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
AP AP C C K C C K C C C C C AP C C C C AP C
74 74. 75 75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87 87. 88. 89. 90. 91. 92 9 2. 93.
1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2
C C C AP K C AP AP AP AP AP AP AP C C C C C K K
Br%e* E+er)%!e! 131. 132 133.
1 1 1
C C C
134. 135. 136.
1 1 1
AP C C
13 137. 138. 139.
3 3 3
AN AN AP
E+er)%!e! 143. 144. 145. 146.
1 1 1 1
C C K C
147. 148. 149. 150.
1 1,3 1,3 2
C AP AP AP
151. 15 1 52. 15 1 53. 15 154.
2 2 3 3
AP AP AP AP
C(#&e"%($ S"a"e#e$"! 163. 164.
1 1
K K
165. 166.
1 1
K K
16 1 67. 16 1 68.
3 3
K K
169. 170.
Ma")'%$, 171.
1
K
S'(r" A$!er E!!a. 172.
2
AN
Mu"%-Par" Que!"%($ 173.
1-2
AN
Manage!a" A$$%&nt!ng
2-2
SUMMARY OF STUDY OBJECTIVES BY QUESTION TYPE Item
T'(e
Ite m
T'( T'( e
Ite m
1.
T)
35.
MC MC
2.
T)
36.
3.
T)
4.
T'(e
Item
Ite m
T'( T'( e
Ite m
T'( e
Ite m
T'(e
46.
T'( e S"u/. O01e)"%e 3 MC 57. MC MC
68.
MC MC
B*
47.
MC
58.
MC MC
69.
MC MC
37.
MC MC
48.
MC
59.
MC MC
70.
MC MC
T)
38.
MC MC
49.
MC
60.
MC MC
71.
MC MC
5.
T)
39.
MC MC
50.
MC
61.
MC MC
72.
MC MC
6.
T)
40.
MC MC
51.
MC
62.
MC MC
73.
MC MC
163 . 164 . 165 . 166 . 171 . 173 .
C
MC MC
7.
T)
41.
MC MC
52.
MC
63.
MC MC
74.
MC MC
8.
T)
42.
MC MC
53.
MC
64.
MC MC
75.
MC MC
9.
T)
43.
MC MC
54.
MC
65.
MC MC
76.
MC MC
10.
T)
44.
MC MC
55.
MC
66.
MC MC
B*
34.
MC
45.
MC
56.
MC
67.
MC
131 . 132 .
133 . 134 . 135 . 136 . 143 . 144 . 145 . 146 . 147 . 148 . 149 .
94.
MC MC
B*
11.
T)
19.
T)
78.
S"u/. O01e)"%e 2 MC 86. MC MC
12.
T)
20.
T)
79.
MC
87.
MC MC
95.
MC MC
13.
T)
21.
T)
80.
MC
88.
MC MC
96.
MC MC
14.
T)
22.
T)
81.
MC
89.
MC MC
97.
MC MC
15.
T)
23.
T)
82.
MC
90.
MC MC
98.
MC MC
16.
T)
24.
T)
83.
MC
91.
MC MC
99.
MC MC
17.
T)
25.
T)
84.
MC
92.
MC MC
MC
18.
T)
77.
MC MC
85.
MC
93.
MC MC
100 . 101 .
26.
T)
MC
116.
T)
107 . 108 . 109 . 110.
27.
T)
28.
T)
29.
MC
MC
117.
30.
T)
111.
MC
118.
105.
MC
112.
MC
119.
MC
114. 115.
S"u/. O01e)"%e 4 MC MC MC 141 121. . MC 122. MC MC 148 . MC 123. MC 149 . MC 124. MC 153 . MC 137. B* 154 . MC 138. B* 155
MC
B* *+ *+ *+ *+ *+
B* B* B* *+ *+
C C C M MP
*+ *+ *+ *+ *+
102 . 103 . 104 . 150 . 151 . 152 . 172 . 173 .
MC
157 . 158 . 159 . 160 . 161 . 167
*+
MC MC *+ *+ *+ *S MP
*+ *+ *+ *+ C
169 . 170 .
C C
Manage!a" A$$%&nt!ng
2-2
SUMMARY OF STUDY OBJECTIVES BY QUESTION TYPE Item
T'(e
Ite m
T'( T'( e
Ite m
1.
T)
35.
MC MC
2.
T)
36.
3.
T)
4.
T'(e
Item
Ite m
T'( T'( e
Ite m
T'( e
Ite m
T'(e
46.
T'( e S"u/. O01e)"%e 3 MC 57. MC MC
68.
MC MC
B*
47.
MC
58.
MC MC
69.
MC MC
37.
MC MC
48.
MC
59.
MC MC
70.
MC MC
T)
38.
MC MC
49.
MC
60.
MC MC
71.
MC MC
5.
T)
39.
MC MC
50.
MC
61.
MC MC
72.
MC MC
6.
T)
40.
MC MC
51.
MC
62.
MC MC
73.
MC MC
163 . 164 . 165 . 166 . 171 . 173 .
C
MC MC
7.
T)
41.
MC MC
52.
MC
63.
MC MC
74.
MC MC
8.
T)
42.
MC MC
53.
MC
64.
MC MC
75.
MC MC
9.
T)
43.
MC MC
54.
MC
65.
MC MC
76.
MC MC
10.
T)
44.
MC MC
55.
MC
66.
MC MC
B*
34.
MC
45.
MC
56.
MC
67.
MC
131 . 132 .
133 . 134 . 135 . 136 . 143 . 144 . 145 . 146 . 147 . 148 . 149 .
94.
MC MC
B*
11.
T)
19.
T)
78.
S"u/. O01e)"%e 2 MC 86. MC MC
12.
T)
20.
T)
79.
MC
87.
MC MC
95.
MC MC
13.
T)
21.
T)
80.
MC
88.
MC MC
96.
MC MC
14.
T)
22.
T)
81.
MC
89.
MC MC
97.
MC MC
15.
T)
23.
T)
82.
MC
90.
MC MC
98.
MC MC
16.
T)
24.
T)
83.
MC
91.
MC MC
99.
MC MC
17.
T)
25.
T)
84.
MC
92.
MC MC
MC
18.
T)
77.
MC MC
85.
MC
93.
MC MC
100 . 101 .
26.
T)
MC
116.
T)
107 . 108 . 109 . 110.
27.
T)
28.
T)
29.
MC
MC
117.
30.
T)
111.
MC
118.
105.
MC
112.
MC
119.
MC
114. 115.
S"u/. O01e)"%e 4 MC MC MC 141 121. . MC 122. MC MC 148 . MC 123. MC 149 . MC 124. MC 153 . MC 137. B* 154 . MC 138. B* 155
MC
B* *+ *+ *+ *+ *+
B* B* B* *+ *+
C C C M MP
*+ *+ *+ *+ *+
102 . 103 . 104 . 150 . 151 . 152 . 172 . 173 .
MC
157 . 158 . 159 . 160 . 161 . 167
*+
MC MC *+ *+ *+ *S MP
*+ *+ *+ *+ C
169 . 170 .
C C
Manage!a" A$$%&nt!ng
106.
MC
31.
T)
32.
T)
33.
T)
N%te N%te
113.
124 . 125 . 126 .
MC
MC MC MC
T) T&e-) &e-)a" a"e e MC M&"t!( M&"t!("e "e C%!$e C%!$e
120 . 127 . 128 . 129 .
MC
139.
B*
. 156 .
S"u/. O01e)"%e 5 MC 130. MC MC 160 . MC 141. B* 161 . MC 142. B* 162 .
C C%m(" %m("et et!% !%n n B* B!e B!e */e$!e */e$!e
*+ */e */e$! $!e e M Mat$!ng Mat$!ng
*+
. 168 .
C
*+ *+ *+ MP M&"t M&"t!!-(a (at t *S *a'
2-3
2-4
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
CHAPTER STUDY OBJECTIVES 1. Define the three classes of manufacturing costs and differentiate between product costs and period costs. Man&a$t&!ng $%t ae t'(!$a""' $"a!!e a e!te 1 !e$t mate!a", 2 !e$t "a%&, % 3 man&a$t&!ng %eea. a mate!a" tat $an e ('!$a""' an !e$t"' a%$!ate !t te !n!e (%&$t &!ng te man&a$t&!ng (%$e ae $a""e !e$t mate!a". Te %k % a$t%' em("%'ee tat $an e ('!$a""' an !e$t"' a%$!ate !t $%net!ng a mate!a" !nt% !n!e g%% ! $%n!ee !e$t "a%&. Man&a$t&!ng %eea $%n!t % $%t tat ae !n!e$t"' a%$!ate !t te man&a$t&e % te !n!e (%&$t. P%&$t $%t ae $%t tat ae a ne$ea' an !ntega" (at % (%&$!ng te !n!e (%&$t. P%&$t $%t ae a"% $a""e !nent%!a"e $%t. Tee $%t % n%t e$%me e/(ene &ne te mat$!ng (!n$!("e &nt!" te !nent%' t% !$ te' atta$ ! %". Pe!% $%t ae $%t tat ae !ent!!e !t a (e$!!$ t!me (e!% ate tan !t a a"ea"e (%&$t. Tee $%t e"ate t% n%n-man&a$t&!ng $%t an tee%e ae n%t !nent%!a"e $%t. 2.
E+&a%$ '( )(!"! are a**e)"e/ 0. )'a$,e! %$ "'e ee! (* 0u!%$e!! a)"%%".6
a!a"e a!a"e $%t ae $%t tat a' !n t%ta" !e$t"' an (%(%t!%nate"' !t $ange !n te a$t!!t' !ne/. )!/e $%t ae $%t tat ema!n te ame !n t%ta" ega"e % $ange !n te a$t!!t' !ne/. M!/e $%t !n$eae !n t%ta" &t n%t (%(%t!%nate"' !t $ange !n te a$t!!t' "ee". One met% tat management ma' &e ! te !g-"% met%. 3.
Explain the difference between a merchandising and a manufacturing income statement. Te !een$e eteen a me$an!!ng an a man&a$t&!ng !n$%me
tatement ! !n te $%t % g%% %" e$t!%n. A man&a$t&!ng $%t % g%% %" e$t!%n % eg!nn!ng an en!ng !n!e g%% !nent%!e an te $%t % g%% man&a$t&e. Te $%t % te eg!nn!ng %k !n (%$e ! ae t% te t%ta" man&a$t&!ng $%t % te $&ent 'ea t% a!e at te t%ta" $%t % %k !n (%$e % te 'ea. Te en!ng %k !n (%$e ! ten &ta$te %m te t%ta" $%t % %k !n (%$e t% a!e at te $%t % g%% man&a$t&e. 4.
Explain the difference between a merchandising and a manufacturing balance sheet. Te !een$e eteen a man&a$t&!ng an a me$an!!ng a"an$e eet ! !n
te $&ent aet e$t!%n. In te $&ent aet e$t!%n % a man&a$t&!ng $%m(an': a"an$e eet, tee !nent%' a$$%&nt ae (eente !n!e g%% !nent%', %k %k !n (%$e !nent%', an a mate!a" !nent%'.
Manage!a" A$$%&nt!ng
2-5
TRUE-FALSE STATEMENTS STATEMENTS 1.
B%t !e$t !e$t mate!a" mate!a" $%t an !n!e$t !n!e$t mate!a" mate!a" $%t ae (%&$t (%&$t $%t. $%t.
2.
Man&a$t&! Man&a$t&!ng ng $%t tat $ann%t $ann%t e $"a!!e $"a!!e a !e$t !e$t mate!a" mate!a" % !e$t !e$t "a%& "a%& ae $"a!!e a %(eat!ng e/(ene.
3.
a mate! mate!a" a" ae e;&a" e;&a" t% !e$t !e$t mate! mate!a" a"..
4.
a mate!a" mate!a" tat $ann%t e $%nen!ent"' $%nen!ent"' an !e$t"' !e$t"' a%$!ate a%$!ate !t a !n!e !n!e (%&$t, (%&$t, &t ae &e !n (%&$t!%n, ae $a""e !n!e$t mate!a".
5.
Te t%ta" $%t % a !n!e !n!e (%&$t (%&$t genea""' genea""' $%nta!n $%nta!n e;&a" am%&nt am%&nt % mate!a", mate!a", "a%&, "a%&, an man&a$t&!ng %eea $%t.
6.
7.
In!e In!e$t $t mate! mate!a" a" an !n!e$ !n!e$tt "a%& "a%& ae %t %t (e!% (e!% $%t. $%t.
8.
9.
T%ta" T%ta" (%&$t (%&$t $%t ae e&$te e&$te %m t%ta" $%t % %k !n (%$e (%$e t% $a"$&"ate $a"$&"ate $%t % g%% man&a$t&e.
10.
P%&$ P%&$tt $%t $%t ae !nent !nent%! %!a" a"e e $%t. $%t.
11. 11.
a!a"e a!a"e $%t $%t ae ae !/e %n a (e-&n! (e-&n!tt a! a! an a!a"e a!a"e !n t%ta". t%ta".
12.
)!/e $%t a((ea t% a' a' %n a (e-&n!t (e-&n!t a! &t ae !/e !n t%ta". t%ta".
13.
C%t ea!%& ea!%& ana"'! ana"'! ! te te t&' t&' % % % t%ta" t%ta" $%t, $%t, $%n$&e $%n$&ent"' nt"' ae ae$ ae$te te ' $ange !n te "ee" % &!ne a$t!!t'.
14.
An a$t!! a$t!!t' t' "ee" "ee" $an e e/(ee e/(ee !n a"e %""a, %""a, k!"%me k!"%mete te !en, !en, &n!t &n!t (%&$e, (%&$e, n&me % an$e $"ae ta> % (e$entage % %%m %$$&(!e.
15.
a!a"e a!a"e $%t $%t a' a' e/(%nent! e/(%nent!a""' a""' !t te $ange $ange !n te $%m(an'= $%m(an'= a$t!!t' a$t!!t' "ee". "ee".
2-6
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
16.
>!t!n te e"eant ange a a"! ag&ment $an e mae % te a&m(t!%n % "!nea!t' % a!a"e $%t
17.
At te &((e an "%e "!m!t % te e"eant ange % $%m(an' a$t!!t', "!nea!t' % a!a"e $%t ! a g!en.
18.
Te e"eant ange ! e"e$t!e % te e"eant ange % (%&$t a $%m(an' %e t% !t $&t%me.
19.
)!/e $%t ma' ?&m( ate tan ema!n!ng !/e at !n$ementa" "ee" % a$t!!t'.
20.
M!/e $%t ae $%m(!e % %t !/e $%t an a!a"e $%t, an a a e&"t, m!/e $%t !n$eae (%(%t!%nate"' !t an !n$eae !n a$t!!t' "ee".
21.
M!/e $%t $ange !n t%ta", &t n%t (%(%t!%nate"' !t te $ange !n a$t!!t' "ee".
22.
An e"e$t!$!t' !"" ! an e/am("e % m!/e $%t. Te !/e (%t!%n e(eent te $%t % a!ng te e!$e aa!"a"e an te a!a"e $%t ! e"e$t!e % a$t&a" $&t%me &age.
23.
)% &t&e ("ann!ng an (e!$t!ng (&(%e, !t ! !m(%tant % manage!a" a$$%&ntant t% e(aate !/e an a!a"e $%t !t!n t%ta" m!/e $%t.
24.
Te !g-"% met% ! a ;&!$k mean % e(aat!ng !/e an a!a"e $%t.
25.
>at te !g-"% met% ma' "a$k !n (e$!!%n, !t make &( % !n e!$!en$' an eae % &e.
26.
*n!ng !n!e g%%, %k !n (%$e, an a mate!a" !nent%' a((ea %n te a"an$e eet % a man&a$t&!ng $%m(an'.
27.
Te %k !n (%$e !nent%' a((ea %n te a"an$e eet an te !n$%me tatement % a man&a$t&!ng $%m(an'.
28.
In $a"$&"at!ng g% (%!t % a man&a$t&!ng $%m(an', te $%t % g%% %" ! e&$te %m net a"e.
29.
)!n!e g%% !nent%' a((ea %n a $%t % g%% man&a$t&e $e&"e.
Manage!a" A$$%&nt!ng
2-7
30.
I te en!ng %k !n (%$e !nent%' ! "e tan te eg!nn!ng %k !n (%$e !nent%', ten te $%t % g%% man&a$t&e !"" e "e tan t%ta" man&a$t&!ng $%t % te (e!%.
31.
)!n!e g%% !nent%' % a man&a$t&!ng $%m(an' ! e;&!a"ent t% me$an!e !nent%' % a me$an!!ng $%m(an'.
32.
a mate!a" !nent%' ! n%t an aet &nt!" !t ! &e t% make a (%&$t.
33.
)!n!e g%% !nent%' e(eent te $%t % $%m("ete g%% aa!"a"e % a"e t% $&t%me.
2-8
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
ANS7ERS TO TRUE-FALSE STATEMENTS Item 1. 2. 3. 4. 5. 6.
An. T ) ) T ) T
Item 7. 8. 9. 10. 11. 12.
An. ) ) ) T T T
Item 13. 14. 15. 16. 17. 18.
An. ) T ) T ) )
Item 19. 20. 21. 22. 23. 24.
An. ) ) T T T T
Item 25. 26. 27. 28. 29. 30.
An. T T ) T ) )
Item 31. 32. 33.
An. T ) )
Manage!a" A$$%&nt!ng
2-9
MULTIPLE CHOICE QUESTIONS 34.
In !$ % te %""%!ng $ateg%!e % !n!e$t mate!a" e"%ng@ Pr(/u)" C(!"
N% e e e 35.
Ma$u*a)"ur%$, Oer'ea/
N% N% e e
Per%(/ C(!"
e N% N% e
>!$ %ne % te %""%!ng ! !n!e$t "a%& $%n!ee@ a. P%&$t $%t . N%nman&a$t&!ng $%t $. Pe!% $%t . a mate!a" $%t
36.
>!$ %ne % te %""%!ng $%t %&" e !n$"&e !n man&a$t&!ng %eea % a "an m%e man&a$t&e@ a. Te $%t % te ee" . Te $%t % te &e" "!ne tat &n %m te m%t% t% te ga tank $.
37.
>!$ % a. . $. .
te %""%!ng %&" m%t "!ke"' e !n$"&e !n man&a$t&!ng %eea@ ent %n te $%m(an'= t%e In&an$e %n a e"!e' t&$k ent %n te $%m(an'= a$t%' an %!" $ange %n a e"!e' t&$k
38.
)% 2012, S(akman C%m(an' a $%t % g%% man&a$t&e % 500,000, eg!nn!ng !n!e g%% !nent%' % 25,000, an en!ng !n!e g%% !nent%' % 20,000. % m&$ ! $%t % g%% %"@ a. 505,000 . 495,000 $. 545,000 . 455,000
39.
>!$ eg!nn!ng an en!ng !nent%!e a((ea %n a $%t % g%% man&a$t&e $e&"e@ a. a mate!a" %n"' . a mate!a" an %k !n (%$e %n"' $. a mate!a", %k !n (%$e, an !n!e g%% . >%k !n (%$e %n"'
2-10
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
40.
>!$ % te %""%!ng e(eent te $%e$t %e !n !$ !nent%!e ae e(%te %n a man&a$t&e= a"an$e eet@ a. a mate!a", %k !n (%$e, !n!e g%% . >%k !n (%$e, !n!e g%% a mate!a" $. )!n!e g%%, %k !n (%$e, a mate!a" . >%k !n (%$e, a mate!a", !n!e g%%
41.
Int% !$ %ne % te %""%!ng a$$%&nt %&" te %k % a$t%' em("%'ee, tat $an e ('!$a""' an !e$t"' a%$!ate !t $%net!ng a mate!a" !nt% !n!e g%%, e $ateg%!De@ a.
42.
>!$ %ne % te %""%!ng %&" not e $"a!!e a man&a$t&!ng %eea@ a. In!e$t mate!a" . In&an$e %n a$t%' &!"!ng $. In!e$t "a%& .
43.
>!$ %ne % te %""%!ng ! a (%&$t $%t@ a. In!e$t "a%& . O!$e a"a!e $. Sa"e (e%n= a"a!e . Aet!!ng $%t
44.
A $%m(an' &e an(a(e !n !t (%&$t!%n (%$e. % ! te $%t % te an(a(e $"a!!e@ a. An !n!gn!!$ant e/(ene tat $an e !gn%e . A !e$t mate!a" $. A (e!% $%t . A (%&$t $%t
45.
In !$ $"a!!$at!%n %&" te age % a a$t%' (a'%"" $"ek e $"a!!e@ a. a mate!a" . In!e$t "a%& $. Pe!% $%t .
46.
>!$ %ne % te %""%!ng ! not a man&a$t&!ng $%t@ a. Aet!!ng $%t . C%t % g%% %" $. Man&a$t&!ng %eea .
Manage!a" A$$%&nt!ng
2-11
47.
>at $!te!a m&t e met !n %e t% $%n!e te %k % a$t%' em("%'ee t% e !e$t "a%&@ a. It m&t e (%m(t"' a%$!ate !t $%net!ng mate!a" !nt% (%&$t. . It m&t e ('!$a""' a%$!ate !t $%net!ng mate!a" !nt% (%&$t. $. It m&t e mate!a""' a%$!ate !t $%net!ng mate!a" !nt% (%&$t. . It m&t e (e!%!$a""' a%$!ate !t $%net!ng mate!a" !nt% (%&$t.
48.
>!$ %ne % te %""%!ng ! $"a!!e a !e$t "a%&@ a. )"%& !n a ake' . >age % a$t%' ?an!t% $. B%tt"e % $%"a !n a %tt"!ng $%m(an' . C%(' ma$!ne $%t at a $%(' %(
49.
In at $ateg%' ae "&!$ant tat ae &e % ee" ea!ng %n kate%a (%&$e ' a man&a$t&e $ateg%!De@ a. Se""!ng e/(ene . In!e$t mate!a" $. M!$e""ane%& e/(ene .
50.
>!$ %ne % te %""%!ng ! not an%te name % te tem, manufacturing overhead @ a. Pe!% $%t . )a$t%' %eea $. In!e$t man&a$t&!ng $%t . B&en
51.
>!$ (%&$t $%t ! m%t !!$&"t t% a%$!ate !t a (%&$t@ a.
52.
A $%m(an' !n$&e man&a$t&!ng $%t tat ee (%&$t $%t, &t te' ae not $"a!!e a e!te !e$t mate!a" % !e$t "a%&. >at ae tee $a""e@ a. Man&a$t&!ng %eea . Se""!ng an am!n!tat!e e/(ene $. Pe!% $%t . Maket!ng $%t
53.
Inent%!a"e $%t ae a"% eee t% a a. P%&$t $%t . Am!n!tat!e $%t $. Pe!% $%t . e$%e $%t
2-12
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
54.
E!k, In$. !n$&e $%t % g%% man&a$t&e t%ta""!ng 700,000, man&a$t&!ng %eea % 320,000, an !e$t mate!a" t%ta""!ng 40,000. % m&$ ! te am%&nt % !e$t "a%&@ a. Cann%t e etem!ne %m te !n%mat!%n (%!e. . 340,000 $. 660,000 . 700,000
55.
ange C%m(an' e(%te t%ta" man&a$t&!ng $%t % 65,000, man&a$t&!ng %eea t%ta""!ng 13,000, an !e$t mate!a" t%ta""!ng 16,000. % m&$ ! !e$t "a%& $%t@ a. Cann%t e etem!ne %m te !n%mat!%n (%!e. . 94,000 $. 29,000 . 36,000
56.
>!$ % te %""%!ng ae (e!% $%t@ a. In$%me ta/e an !n!e$t mate!a" . Se""!ng an am!n!tat!e e/(ene $. In!e$t "a%& . Aet!!ng an a$t%' e(e$!at!%n
57.
% %e a man&a$t&!ng $%m(an' $"a!' a"e $%mm!!%n@ a. A !n!e$t "a%& . A (%&$t $%t $. A man&a$t&!ng %eea . A (e!% $%t
58.
>!$ % te %""%!ng ae $%n!ee (%&$t $%t@ a. Pe!% $%t an am!n!tat!e e/(ene . Se""!ng an am!n!tat!e e/(ene $. Inent%!a"e $%t an ("ant aet .
59.
>en ae (e!% $%t e$%e %n te !n$%me tatement@ a. >en te' %$$& . >en te (%&$t tat te' ae a%$!ate !t ! %" $. At te !$et!%n % management . N%ne % te a%e
60.
>at m&t %$$& % !nent%!a"e $%t t% e$%me e/(ene &ne te mat$!ng (!n$!("e@ a. Te (%&$t m&t e $%m("ete an ea' t% e"". . Te (%&$t m&t e %". $. A"" % te $%t a%$!ate !t man&a$t&!ng a (%&$t m&t e !n$&e. . Te (%&$t m&t ae !n$&e "a%&.
Manage!a" A$$%&nt!ng
2-13
61.
>!$ % te %""%!ng $%&" e $%n!ee e!te a (%&$t % a (e!% $%t e(en!ng %n te (&(%e@ a. Man&a$t&!ng %eea .
62.
>ee %&" '%& e/(e$t t% !n e(e$!at!%n %n a$t%' e;&!(ment@ a. In$"&e !t
63.
>!$ %ne % te %""%!ng e(eent a (e!% $%t@ a. C%m(an' aet!ement .
64.
>!$ %ne % te %""%!ng ! m%t "!ke"' a !e$t mate!a"@ a. a&t &e t% %ak &( (!"" !n a (a!nt a$t%' . F&!$ant % a$t%' ma$!ne' $. (a(e &e !n te (%t%$%(' ma$!ne !n te a"e %!$e . $!$&!t %a !n a $%m(&te
65.
Man&a$t&!ng %eea $an e $ateg%!De a a. A (!me $%t an a (e!% $%t. . A $%ne!%n $%t an a (e!% $%t. $. A (!me $%t an a (e!% $%t. . A $%ne!%n $%t an a (%&$t $%t.
66.
>!$ %ne % te %""%!ng ! not $%n!ee a Gmate!a"= $%t@ a. Pat!a""' $%m("ete m%t% eng!ne % a m%t%$'$"e ("ant . B%"t &e !n man&a$t&!ng te $%m(e% % an eng!ne $. !et % te !ng % a ne $%mme$!a" ?et a!$at . F&me &e t% &!" ta"e
67.
A (%&$t!%n manage, M. B ! ake t% ta$k te man&a$t&!ng $%t (e &n!t %n te a$t%' "%%. T%ta" man&a$t&!ng $%t ee 100,000 e%e $%n!e!ng a$t%' ma!ntenan$e a"a!e % 12,000 an 50,000 % a$t%' e(e$!at!%n. % m&$ ! te $a"$&"at!%n % man&a$t&!ng $%t (e &n!t ! 500 &n!t a een (%&$e !n te $&ent ;&ate@ a. 224 . 300 $. 200 . 324
2-14
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
68.
>!$ %ne % te %""%!ng ! an e/am("e % a (e!% $%t@ a. A $ange !n ene!t % te &n!%n %ke % %k !n te T%%nt% ("ant % a )%t&ne 1000 man&a$t&e . >%ke= $%m(enat!%n !n&an$e %n a$t%' %ke age a""%$ate t% te a$t%' $. A (%$e% &e t% (%&$e $%m(&te . A manage= a"a' % %k (e%me !n te $%(%ate ea %!$e
69.
>!$ % te %""%!ng %&" m%t "!ke"' e !ee a !n!e$t mate!a"@ a. Ba"" ea!ng a%$!ate !t an !n&t!a" ta$t% ee" . A/"e geae a%$!ate !t te &(en!%n % a ne $a $. Ne t!e % a $%mme$!a" t&$k . C%t % %!ng a $'"!ne !n aem"'
70.
A P"ant C%nt%""e, '%& ae t'!ng t% etem!ne te $%t %e !$ '%& ae te m%t $%nt%" %n a a'-t%-a' a!. %& g%a" ! t% a$!ee ette (%!ta!"!t'. Te P"ant O(eat!%n Manage &gget tat %eea ! te ea!et aea t% !e$t"' e&$e $%t. >!$ % te %""%!ng !tem %&" e $"a!!e a man&a$t&!ng %eea@ a. )a$t%' ?an!t% . Henea" $%(%ate "!a!"!t' !n&an$e $. C%t % "an$a(!ng te $%(%ate %!$e . Te eten !!!%n= !$e (e!ent= a"a'
71.
>!$ % te %""%!ng ! $%n!ee man&a$t&!ng %eea@ a.
72.
A $%m(an' "%e !t %(en!ng !nan$!a" e$% !n a !e. <&!ng te %""%!ng 'ea, !t !n$&e $%t % (%&$t!%n % 250,000 an %" 300,000 !n me$an!e. It t%%k an !nent%' $%&nt an %&n tat !t a 100,000 !n (%&$t %n an. >at %&" te $%m(an'= %(en!ng !nent%' % e%e te !e@ a. 50,000 . 100,000 $. 150,000 . Cann%t e etem!ne %m te a%e !n%mat!%n
73.
Sa"a!e % a"e (e%("e % %n"' e"" %ne (%&$t %&" et e %n a a. )!/e %eea. . a!a"e %eea. $.
Manage!a" A$$%&nt!ng
2-15
74
>!$ % te %""%!ng ! a !e$t $%t % a %te"@ a. Mea" !n te eta&ant . %%m $"ean!ng $. %%m e!$e . C"ean!ng te "%'
75.
>!$ % te %""%!ng ae (e!% $%t@ a. >%ke age !n te !((!ng e(atment . >%ke age (a! % tat&t%' %"!a' $. >%ke age !n te ("ant ma!ntenan$e e(atment . >%ke age %n an aem"' "!ne
76.
>!$ % te %""%!ng tatement ! t&e@ a. Aet!!ng ! a (%&$t $%t an a ("ant manage= a"a' ! a (e!% $%t. . Aet!!ng ! a (e!% $%t an a ("ant manage= a"a' ! a man&a$t&!ng %eea $%t. $. Aet!!ng ! a (e!% $%t an a ("ant manage= a"a' ! a (e!% $%t. . Aet!!ng ! a (%&$t $%t an a ("ant manage= a"a' ! a man&a$t&!ng %eea $%t.
77.
*/am("e % !/e $%t !n$"&e a"" &t %ne % te %""%!ng a. C%t % a$t%' ent % te 12 m%nt $%nta$t tem . C%t % anet= a(atment ent &!ng e 3 'ea % &n!e!t' $. C%t % a $a enta" !$ !n$"&e a ee (e km !en . A %ne-eek enta" % a $a(et $"ean!ng ma$!ne
78.
a!a"e $%t a. a' !n t%ta" a a$t!!t' a!e. . a' %n a (e &n!t a! a a$t!!t' a!e. $. ae &n(e!$ta"e. . N%ne % te a%e.
79.
>!$ % te %""%!ng %&" m%t "!ke"' e $%n!ee !e$t "a%&@ a. A %ke !nta""!ng $%m(%nent !n a $%m(&te . A ma!ntenan$e %ke $. A e$&!t' g&a . A a"e (e%n
80.
Te $%t % te management a$$%&ntant %k!ng !n te %nt %!$e % a $%m(an' ! a a.
81.
In!e$t "a%& ! a a.
2-16
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
. $. .
82.
>!$ % te %""%!ng %&" m%t "!ke"' e $%n!ee !e$t mate!a"@ a. >%% &e t% make a $a! . F&!$at!%n % a$t%' ma$!ne $. H"&e &e t% make a $a! . C"ean!ng (%&$t &e !n a a$t%'
83.
Man&a$t&!ng %eea ! a a.
84.
)ee % %!$e $"ean!ng an ma!ntenan$e ae a. Ne!te !e$t n% !n!e$t. . )!/e (%&$t $%t. $. a!a"e (%&$t $%t. . )!/e % a!a"e (%&$t $%t.
85.
)ee % %!$e te"e(%ne ae a. )!/e (e!% $%t. . M!/e (e!% $%t. $. a!a"e (e!% $%t. .
86.
P%(et' ta/e % te ent!e man&a$t&!ng a$!"!t', !n$"&!ng te %nt %!$e an a$t%' aea ae a. B%t !/e an a!a"e (%&$t $%t. . B%t !e$t an !n!e$t $%t. $. B%t a (%&$t an a (e!% $%t. . N%ne % te a%e.
87.
Te e"eant ange $an e $%mm%n"' &net%% t% mean a. Te n%ma" ange % %&t(&t a$t!!t' !t!n !$ te $%m(an' %(eate. . Te ange ee!n !/e $%t ae a"a' !/e. $. Te ange ee!n a!a"e $%t ae t!$t"' $&!"!nea. . Te ange ee!n !/e $%t ae t!$t"' (%(%t!%na" t% te "ee" % a$t!!t'.
88.
>ee tee ! a "!nea e"at!%n!( eteen t% a!a"e a. Te $ange !n te e(enent a!a"e '!e" a (e!$ta"e, $%ntant $ange !n te !ne(enent a!a"e. . Te $ange !n te !ne(enent a!a"e '!e" a (e!$ta"e, $%ntant $ange !n te e(enent a!a"e.
Manage!a" A$$%&nt!ng
2-17
$. Tee ! e"%m a "!nea e"at!%n!( eteen t% a!a"e. . A $ange !n te J a!a"e '!e" a (e!$ta"e, $%ntant $ange !n te J+ a!a"e. 89.
>!$ % te %""%!ng tatement ! t&e@ a. In ea" "!e, te $&!"!nea nat&e % a!a"e $%t ! ;&et!%na"e. . In ea" "!e, !/e $%t ae !/e !n t%ta" an % n%t $ange at a!%& a$t!!t' "ee". $. >!t!n te e"eant ange, tee ! ae"' a ta!gt-"!ne e"at!%n!( % %t a!a"e an !/e $%t. . >!t!n te e"eant ange te "!nea a&m(t!%n ! a"! an &e&" % $%t ea!%& ana"'!.
90.
O&t!e a. . $. .
91.
A $&!"!nea e"at!%n!( eteen a!a"e $%t an $ange !n a$t!!t' "ee" &gget at@ a. A t!$t"' "!nea e"at!%n!( eteen !/e $%t an a$t!!t' "ee" ! !m("a&!"e. . A t!$t"' $&!"!nea e"at!%n!( eteen $ange !n a$t!!t' "ee" an a!a"e $%t ! (%!"e %n"' !t!n te e"eant ange. $. S!n$e te e"at!%n!( eteen a$t!!t' "ee" an a!a"e $%t ! "!nea !t!n te e"eant ange an "e "!nea at "%e an !ge "ee" %&t!e te e"eant ange, te ta!gt-"!ne "!nea e"at!%n!( take %n a $&at&e !n te ea" %". . N%ne % te a%e.
92.
M!/e $%t ae a. C%t !t %t !n!e$t an !e$t e"ement. . C%t !t %t (%&$t an (e!% e"ement. $. C%t !t %t !/e an a!a"e e"ement. . N%ne % tee.
93.
M!/e $%t a. Cange !n (%(%t!%n t% $ange !n a$t!!t' "ee". . Cange !n t%ta" !n e(%ne t% $ange !n a$t!!t' "ee". $. Cange (%(%t!%nate"' an !n t%ta" a a e&"t % $ange !n a$t!!t' "ee". . N%ne % tee.
94.
T% e &e&" t% management a$$%&ntant % ("ann!ng an (e!$t!e (&(%e, m!/e $%t a. M&t e $"a!!e !nt% te! !/e an a!a"e e"ement. . M&t e $"a!!e !nt% te! !e$t an !n!e$t e"ement. $. M&t e $"a!!e !nt% te! (%&$t an (e!% e"ement. . N%ne % tee.
% te e"eant ange, !$ % te %""%!ng %&t$%me ! &n"!ke"'@ It ma' e !!$&"t % management t% $ange a"" !/e $%t. A$!e!ng $%t e!$!en$' ma' e !!$&"t. T%ta" !/e $%t !"" n%t $ange. At a 0L a$t!!t' "ee" a"" !/e $%t !"" $eae.
2-18
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
95.
Te !g-"% met% a. I a &e&" mean % (e!$t!ng te !get $%t a $%m(an' !"" !n$& !n te %(eat!ng (e!%. . I a &e&" mean % e(aat!ng !/e an a!a"e e"ement %m a m!/e $%t. $. I m%e t!me-$%n&m!ng tan te $atte !agam met%. . I m%e $%m("e/ tan te &e % "!nea ege!%n ana"'!.
96.
C!t!$a" !n(&t !n &!ng te !g-"% met% !n$"&e a"" % te %""%!ng except a. A$t&a" a$t!!t' "ee" (%&$t!%n "ee" % an %(eat!ng (e!%. . A$t&a" m!/e $%t t%ta" $%t $%e(%n!ng t% te a!%& a$t!!t' "ee". $. A $a"$&"at%. . An '(%te! % te "%(e.
e te %""%!ng !n%mat!%n % ;&et!%n 97 t%&g 100. M%nt an )e Ma A( Ma' &ne &"' A&g
Ma$!ne %& + 3,000 4,500 8,000 7,000 6,000 9,000 3,500 5,500
Ma!ntenan$e C%t 440 690 510 600 550 980 840 600
97.
>!$ % te %""%!ng $%!$e e(eent te !get an "%et e(e$t!e $%%!nate % a$t!!t' "ee" an $%e(%n!ng t%ta" $%t@ a. 3,000 &n!t, 440, 9,000 &n!t, 980 . 9,000 &n!t, 980, 3,000 &n!t, 440 $. 3,000, 440 &n!t, 9,000, 980 &n!t . 9,000, 980 &n!t, 3,000, 440 &n!t
98.
!ng te !g-"% met%, at ! te "%(e % t! et % ata@ a. 9 . 0.09 $. 11.11 . 540
99.
>at %e te "%(e e(eent@ a. Te ate at !$ te + a!a"e $ange a a e&"t % te a!a"e . Te ate at !$ te a!a"e $ange a a e&"t % te + a!a"e $. Te ate at !$ te e(enent a!a"e $ange a a e&"t % te !/e $%t $%m(%nent . Te ate at !$ te !ne(enent a!a"e $ange a a e&"t % $ange !n te e(enent a!a"e
Manage!a" A$$%&nt!ng
2-19
100.
>at ! te e;&at!%n % te "!ne &!ng te !g-"% met% an t! ata@ a. 980 170 0.09+ . 170 0.09 / 9,000 $. 170 0.09 + . + 170 0. 09
101.
A !g-"% a((%a$ t% eta"!!ng !/e an a!a"e $%m(%nent % $%t ! m%t ee$t!e en !n%mat!%n aa!"a"e ! a. C&!"!nea. . *at!$ an !g"' "&$t&at!ng. $. O&t!e % te e"eant ange. . F!nea.
102.
In!e te e"eant ange, at $%t ae aet % management t% $ange a.
103
Te ma!n !een$e eteen a!a"e an !/e $%t ! a. a!a"e $%t $an e $%nt%""e ' management, !"e !/e $%t ae n%t. . a!a"e $%t $ange !n ma"" am%&nt !"e !/e $%t nee $ange. $. T%ta" a!a"e $%t ae a!a"e !n te e"eant ange an !/e !n te "%ng tem, !"e !/e $%t nee $ange. . a!a"e $%t (e &n!t ae !/e !n te e"eant ange an !/e $%t (e &n!t ae a!a"e.
104.
In (e!% % !ge tan n%ma" a$t!!t' % a man&a$t&!ng $%m(an' a. a!a"e $%t !"" e$"!ne &t !/e $%t !"" ema!n &n$ange. . a!a"e $%t !"" !n$eae an !/e $%t !"" e$"!ne. $. a!a"e $%t (e &n!t ma' !n$eae !"e !/e $%t (e &n!t ma' e$"!ne. . a!a"e $%t (e &n!t ma' !n$eae an !/e $%t (e &n!t ma' !n$eae.
105.
>!$ %ne % te %""%!ng ! te $%e$t $a"$&"at!%n % $%t % g%% %" % a man&a$t&!ng $%m(an'@ a. Beg!nn!ng )H !nent%' $%t % g%% man&a$t&e en!ng )H !nent%' . *n!ng )H !nent%' $%t % g%% man&a$t&e eg!nn!ng )H !nent%' $. Beg!nn!ng )H !nent%' $%t % g%% (&$ae en!ng )H !nent%' . Beg!nn!ng )H !nent%' $%t % g%% man&a$t&e en!ng )H !nent%'
106.
% %e a man&a$t&!ng $%m(an' e(%t $%t % g%% man&a$t&e@ a. A a $&ent aet %n te a"an$e eet . A a $%m(%nent % te a mate!a" !nent%' %n te a"an$e eet $. A a $%m(%nent !n te $a"$&"at!%n % $%t % g%% %" %n te !n$%me tatement . A an am!n!tat!e e/(ene %n te !n$%me tatement
2-20
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
107.
I '%& ant t% kn% te am%&nt a $%m(an' &e t% $a"$&"ate, GC%t % g%% man&a$t&e,= ee %&" '%& "%%k@ a. On te !n$%me tatement . On te a"an$e eet $. On %t te a"an$e eet an !n$%me tatement . On"' !n te manage!a" a$$%&nt!ng e$%
108.
A me$an!!ng $%m(an' !n$"&e $%t % g%% (&$ae !n !t $a"$&"at!%n % $%t % g%% %". >at ! te $%&nte(at &e ' a man&a$t&!ng $%m(an'@ a. *n!ng !nent%' . Beg!nn!ng !nent%' $. C%t % g%% aa!"a"e % a"e . C%t % g%% man&a$t&e
109.
C%t % g%% %" a(("!e t% a. %n"' me$an!e: !n$%me tatement. . %n"' man&a$t&e: !n$%me tatement. $. %t man&a$t&e= an me$an!e: !n$%me tatement. . man&a$t&e, me$an!e, an e!$e $%m(an!e.
110.
% ! te $%t % g%% man&a$t&e $a"$&"ate@ a. Beg!nn!ng >IP !e$t mate!a" &e !e$t "a%& man&a$t&!ng %eea en!ng >IP . IP en!ng >IP $. Beg!nn!ng >IP !e$t mate!a" &e !e$t "a%& man&a$t&!ng %eea en!ng >IP . IP eg!nn!ng >IP
111.
<&!ng 2012, Q$%t % g%% man&a$t&eQ a "e tan te am%&nt % QT%ta" man&a$t&!ng $%tQ % te (e!%. >!$ tatement ! t&e@ a. *n!ng %k !n (%$e !nent%' ! geate tan eg!nn!ng %k !n (%$e !nent%'. . *n!ng %k !n (%$e ! "e tan eg!nn!ng %k !n (%$e !nent%'. $. *n!ng %k !n (%$e ! e;&a" t% te $%t % g%% man&a$t&e. . *n!ng %k !n (%$e ! "e tan eg!nn!ng !n!e g%% !nent%'.
112.
a!gan Man&a$t&!ng C%m(an' e(%te te %""%!ng 'ea-en !n%mat!%n eg!nn!ng %k !n (%$e !nent%', 80,000R $%t % g%% man&a$t&e, 980,000R eg!nn!ng !n!e g%% !nent%', 50,000R en!ng %k !n (%$e !nent%', 70,000R an en!ng !n!e g%% !nent%', 40,000. % m&$ ! a!gan= $%t % g%% %" % te 'ea@ a. 980,000 . 990,000 $. 970,000
Manage!a" A$$%&nt!ng
.
1,000,000
e te %""%!ng !n%mat!%n % ;&et!%n 113-115. Ca"te$k Man&a$t&!ng In$.: a$$%&nt!ng e$% e"e$t te %""%!ng !nent%!e %k !n (%$e !nent%' 130,000 145,000 )!n!e g%% !nent%' 125,000 115,000 <&!ng 2012, Ca"te$k (&$ae 950,000 % a mate!a", !n$&e !e$t "a%& $%t % 125,000, an !n$&e man&a$t&!ng %eea t%ta""!ng 160,000.
113.
% m&$ a mate!a" ! tanee t% (%&$t!%n &!ng 2012 % Ca"te$k Man&a$t&!ng@ a. 1,240,000 . 970,000 $. 950,000 . 930,000
114.
% m&$ ! t%ta" man&a$t&!ng $%t !n$&e &!ng 2012 % Ca"te$k@ a. 1,240,000 . 1,255,000 $. 1,235,000 . 1,250,000
115.
A&me Ca"te$k Man&a$t&!ng= $%t % g%% man&a$t&e % 2012 am%&nte t% 1,200,000. % m&$ %&" !t e(%t a $%t % g%% %" % te 'ea@ a. 1,210,000 . 1,250,000 $. 1,325,000 . 1,190,000
116.
%%te Man&a$t&!ng C%m(an' e(%te te %""%!ng 'ea-en !n%mat!%n Beg!nn!ng %k !n (%$e !nent%' Beg!nn!ng a mate!a" !nent%' *n!ng %k !n (%$e !nent%' *n!ng a mate!a" !nent%' a mate!a" (&$ae
75,000 20,000 73,000 23,000 220,000 170,000 80,000
% m&$ ! %%te Man&a$t&!ng= $%t % g%% man&a$t&e % te 'ea@ a. 470,000 . 465,000 $. 469,000
2-21
2-22
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
.
472,000
117.
>at am%&nt ! g!en ' te &m % !e$t mate!a", !e$t "a%&, an man&a$t&!ng %eea !n$&e@ a. T%ta" $%t % %k !n (%$e . C%t % g%% aa!"a"e % a"e $. T%ta" man&a$t&!ng $%t . C%t % g%% man&a$t&e
118.
>at am%&nt ! g!en ' te &m % te $%t % te eg!nn!ng %k !n (%$e an te t%ta" man&a$t&!ng $%t % te $&ent 'ea@ a. C%t % g%% man&a$t&e . C%t % g%% aa!"a"e % a"e $. T%ta" $%t % %k !n (%$e . C%t % g%% %"
119.
>at ae te $%m(%nent % t%ta" man&a$t&!ng $%t@ a.
120.
eDe"" C%m!ne, In$. a 4,000 % !n!e g%% !nent%' a %
121.
At Ma' 31, 2012, Sm'te In$. a 4,500 !n eg!nn!ng a mate!a", 6,000 % !e$t "a%&. I man&a$t&!ng %eea a 10,500, t%ta" man&a$t&!ng $%t a 50,500 an t%ta" a mate!a" (&$ae ee 36,000, % m&$ ! en!ng am%&nt % a mate!a"@ a. 36,000 . 21,000 $. 40,500 . 6,500
122.
C%t % g%% man&a$t&e % S&(eK C%m(an' ae %n e"%. S&(eK C%m(an' C%t % H%% man&a$t&e ea *n!ng
15,000 14,000
Manage!a" A$$%&nt!ng
a mate!a" (&$ae T%ta" a mate!a" aa!"a"e % &e *n!ng a mate!a"
2-23
22,000 36,000 5,500 30,500 6,000 10,500 18,000 44,000
% m&$ ! te t%ta" man&a$t&!ng $%t@ a. 20,500 . 23,000 $. 47,000 . 44,000 123.
In a man&a$t&!ng $%m(an', te $%t % !e$t "a%& teate a an e/(ene en a. P%&$t ae %". . P%&$t ae tanee !nt% %k !n (%$e !nent%'. $. >age ae (a! t% te em("%'ee. . At m%nt en !t a$$&a" % age.
124.
>at %$$& en !nent%!a"e $%t ae em%e %m te a"an$e eet@ a. Te' !n$eae %(eat!ng e/(ene. . Te' e$%me $%t % g%% %". $. Te' ae e(%te a e""!ng e/(ene. . Te' ae e&$te %m te a"e a$$%&nt.
125.
>ee %&" '%& e/(e$t t% !n en!ng a mate!a" !nent%'@ a. On te $%t % g%% man&a$t&e $e&"e a an a!t!%n t% a mate!a" (&$ae, an %n te a"an$e eet . On te $%t % g%% man&a$t&e $e&"e a a &ta$t!%n %m a mate!a" aa!"a"e % &e, an %n te a"an$e eet $. On"' %n te a"an$e eet . On"' te $%t % g%% man&a$t&e $e&"e
126.
>!$ %ne % te %""%!ng %e not a((ea %n te a"an$e eet % a man&a$t&!ng $%m(an'@ a. )!n!e g%% !nent%' . a mate!a" !nent%' $. C%t % g%% man&a$t&e . >%k !n (%$e !nent%'
127.
>at am%&nt %&" '%& !n %n !nan$!a" tatement % me$an!!ng $%m(an!e tat ! eee t% a !n!e g%% !nent%' % a man&a$t&!ng $%m(an'@ a. P&$ae . C%t % g%% (&$ae $. Me$an!e !nent%' . a mate!a" !nent%'
2-24
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
128.
% %&" '%& e/(e$t t% ee man&a$t&!ng !nent%!e "!te %n a $%m(an'= a"an$e eet@ a. In a"(aet!$a" %e . In %e % "!;&!!t' $. In %e %m "aget t% ma""et . An' %e te $%m(an' e!e
129.
>!$ % te %""%!ng ! a man&a$t&!ng a$t!!t'@ a. )!n!e g%% e!ng %" !e$t"' t% te (&"!$ .
130.
>at ! %k !n (%$e !nent%' genea""' e$!e a@ a. C%t a(("!$a"e t% &n!t tat ae een tate !n (%&$t!%n &t ae %n"' (at!a""' $%m("ete . C%t a%$!ate !t te en tage % man&a$t&!ng tat ae a"m%t a"a' $%m("ete an ea' % $&t%me $. C%t t!$t"' a%$!ate !t !e$t "a%& . Beg!nn!ng tage (%&$t!%n $%t a%$!ate !t "a%& $%t ea"!ng !t !ng!ng !n a mate!a" %m te !((!ng %$k
Manage!a" A$$%&nt!ng
2-25
ANS7ERS TO MULTIPLE CHOICE QUESTIONS Item 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47.
An. $ a $ $ a a a a a
Item 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61.
An. $ a a a a a
Item 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75.
An. a a a a $ $ a
Item 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89.
An. $ a a a a $ a $
Item 90. 91. 92. 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103.
An. $ $ $ a $ $ $
Item 104. 105. 106. 107. 108. 109. 110. 111. 112. 113. 114. 115. 116. 117.
An. $ $ $ $ a a a $
Item 118. 119. 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130.
An. $ $ $ a $ $ $ a
2-26
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
BRIEF EXERCISES Br%e* E+er)%!e 343
Peente e"% ae T&$k C%m(an'= m%nt"' man&a$t&!ng $%t ata e"ate t% !t (e%na" $%m(&te (%&$t. a. . $. .
t!"!t!e % man&a$t&!ng e;&!(ment a mate!a" CP, $!(, et$. age % (%&$t!%n %ke
570,000 73,000 320.000 770,000
*nte ea$ $%t !tem !n te %""%!ng ta"e, ("a$!ng an J+ &ne te a((%(!ate ea!ng.
D%re)" Ma"er%a!
Pr(/u)" C(!"! D%re)" La0(ur
Fa)"(r. Oer'ea/
Pr(/u)" C(!"! D%re)" La0(ur
Fa)"(r. Oer'ea/
a. . $. . S(u"%($ Br%e* E+er)%!e 343
D%re)" Ma"er%a!
a. . $. .
+ + + +
Br%e* E+er)%!e 342
age (a! t% a$t%' %ke )a$t%' ent
S(u"%($ Br%e* E+er)%!e 342
a. MO .
Manage!a" A$$%&nt!ng
2-27
Br%e* E+er)%!e 344
In!$ate ete ea$ % te %""%!ng $%t %&" e $"a!!e a (!me % $%ne!%n $%t. a. . $. . e. . g. .
a mate!a" &e t% make te (%&$t
S(u"%($ Br%e* E+er)%!e 344
a.
(!me
.
(!me
$.
$%ne!%n
.
(!me
e.
$%ne!%n
.
$%ne!%n
g.
$%ne!%n
.
$%ne!%n
Br%e* E+er)%!e 345
Peente e"% ae !n$%m("ete 2012 man&a$t&!ng $%t ata % S&(eme C%(%at!%n.
a . . $.
)a$t%' Oeea
T%ta" Man&a$t&!ng C%t
17,000
89,000
23,000
@
@
64,000
72,000
336,000
117,000
@
32,000
278,000
S(u"%($ Br%e* E+er)%!e 345
a. . $.
17,000 200,000 117,000
Br%e* E+er)%!e 348
)a$t%' Oeea
T%ta" Man&a$t&!ng C%t
89,000 64,000 129,000
23,000 72,000 32,000
129,000 336,000 278,000
2-28
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
Peente e"% ae *KP In$.= m%nt"' man&a$t&!ng $%t ata e"ate t% !t %%en &n!t&e (%&$t. a. . $. .
Se$&!t' )a$t%' age )a$t%' t!"!t!e >%%
75,000 120,000 85,000 210,000
*nte ea$ $%t !tem !n te %""%!ng ta"e, ("a$!ng an G+= &ne te a((%(!ate ea!ng.
P%&$t C%t
)a$t%' Oeea
P%&$t C%t
)a$t%' Oeea
a. . $. .
S(u"%($ Br%e* E+er)%!e 348
a. . $. .
+ + + +
Br%e* E+er)%!e 349
S(u"%($ Br%e* E+er)%!e 349
Te ma!n !een$e ! mea&a!"!t'. )% m%t (%&$t, mea&!ng mate!a" &e ! !m(%tant e$a&e !t $an e tan"ate !nt% a (e &n!t mea&ement. T! a!t management !n kee(!ng ta$k % te ma!n am%&nt % mate!a" tat ae &e !n man&a$t&!ng te (%&$t teme"e. S%&" an' !$e(an$!e %$$& !n tee mea&ement, management $an take a$t!%n t% $%e$t (%"em. In!e$t mate!a" ae genea""' t%e !tem tat ae &e !n te (%$e &t $ann%t e ea!"' a!gne t% ea$ &n!t man&a$t&e. S&$ !tem ae ae!e, $e, ae an %me $%e!ng mate!a" &$ a (a!nt. Management !n !t m%e e!$!ent t% m%n!t% &$ !tem %n a %"&me ate tan a (e &n!t a!. Br%e* E+er)%!e 34:
2-29
Manage!a" A$$%&nt!ng
C!a Man&a$t&!ng C%m(an' a te %""%!ng ata !e$t "a%& 320,000, !e$t mate!a" &e 749,000, t%ta" man&a$t&!ng %eea 475,000, an eg!nn!ng %k !n (%$e 36,000. Ca"$&"ate a t%ta" man&a$t&!ng $%t an t%ta" $%t % %k !n (%$e. S(u"%($ Br%e* E+er)%!e 34:
a.
320,000 749,000 475,000 1,544,000
.
Beg!nn!ng %k !n (%$e T%ta" man&a$t&!ng $%t T%ta" $%t % %k !n (%$e
36,000 1,544,000 1,580,000
Br%e* E+er)%!e 34;
Peente e"% ae !n$%m("ete 2012 man&a$t&!ng $%t ata % SatneD C%(%at!%n.
D%re)" La0(ur
Fa)"(r. Oer'ea/
T("a Ma$u*a)"ur%$, C(!"!
35,000 @ 28,000
72,000 57,000 @
27,000 231,000 186,000
@ 730,000 632,000
a. . $.
S(u"%($ Br%e* E+er)%!e 34;
a.
35,000 72,000 27,000 134,000
.
T%ta" man&a$t&!ng $%t Fe
730,000 57,000 231,000 442,000
$.
T%ta" man&a$t&!ng $%t Fe
632,000 28,000 186,000 418,000
Br%e* E+er)%!e 34<
Peente e"% ae !n$%m("ete 2012 man&a$t&!ng $%t ata % S(%n% C%(%at!%n.
a.
38,00 0
)a$t%' Oeea
T%ta" Man&a$t&!ng C%t
>%k !n P%$e 11
>%k !n P%$e 1231
C%t % H%% Man&a$t&e
72,000
43,000
@
120,00 0
86,000
@
2-30
. $.
Tet Bank % Manage!a" A$$%&nt!ng, T! Cana!an *!t!%n
149,00 0 53,00 0
53,000
90,000
292,000
@
98,000
321,000
116,000
121,000
290,000
463,00 0
@
715,000
S(u"%($ Br%e* E+er)%!e 34< T%ta" Man&a$t&!ng C%t
a. . $.
>%k !n P%$e 11
>%k !n P%$e 1231
C%t % H%% Man&a$t&e
120,000 127,000 463,000
86,000 98,000 38,000
187,000 321,000 715,000
153,000 292,000 290,000
Br%e* E+er)%!e 35=
a'n% Man&a$t&!ng C%m(an' a te %""%!ng ata
46,000 84,000 60,000 30,000 40,000
Ca"$&"ate a t%ta" man&a$t&!ng $%t an $%t % g%% man&a$t&e.
S(u"%($ Br%e* E+er)%!e 35=
a.
46,000 84,000 60,000 190,000
.
Beg!nn!ng %k !n (%$e T%ta" man&a$t&!ng $%t Fe en!ng %k !n (%$e C%t % g%% man&a$t&e
40,000 190,000 30,000 200,000
Br%e* E+er)%!e 353
S(u"%($ Br%e* E+er)%!e 353
Manage!a" A$$%&nt!ng
2-31
Te ma!n !een$e "!e !n te manne !n !$ (%&$t %" ae !g"!gte !n te !n$%me tatement %n te $%t % g%% e$t!%n. Te man&a$t&e % te $%t % g%% tat !t e"" a C%t % H%% Man&a$t&e !"e te eta!" $%m(an' % !t $%t a P&$ae. >ee !nent%!e ae %n, te man&a$t&e % !t en!ng !nent%' a )!n!e H%% Inent%' !"e te eta!"e % !t a *n!ng Me$an!e Inent%'. Br%e* E+er)%!e 352
In a"(aet!$a" %e e"% ae $&ent aet !tem % S&"e C%m(an' a %
A$$%&nt e$e!a"e
73,000
Ca
102,000
)!n!e g%%
64,000
Pe(a! e/(ene
15,000
a mate!a"
46,000
>%k !n (%$e
37,000
S(u"%($ Br%e* E+er)%!e 352
C&ent Aet Ca A$$%&nt e$e!a"e Inent%!e a mate!a" >%k !n (%$e )!n!e g%% Pe(a! e/(ene T%ta" $&ent aet
102,000 73,000 46,000 37,000 64,000
147,000 15,000 337,000
