Transcript
CHAPTER 18 MANAGERIAL ACCOUNTING CONCEPTS AND PRINCIPLES EYE OPENERS 1. Fina Financ ncia iall acco accoun unti ting ng and and mana manage geri rial al accoun accountin ting g are differ different ent in several several ways. ways. Financial accounting information is reported in statements that are useful to persons or grou groups ps outs outsiide of a comp compan any y. Thes These e statements objectively report the results of past past operat operation ions s at fixed fixed period periods s and the financi financial al condit condition ion of the busine business ss under under generally generally accepted accepted accounting accounting principles principles.. Manage Manageria riall accoun accountin ting g informa informatio tion n uses uses both subjective subjective and objective information to meet the speci specific fic needs needs of manage managemen ment. t. The information can be reported periodically or as needed by management and can be reported for the entire entity or for segments of the organization. 2. a. A line department is directly involved in the basic objectives of the organization, while hile a staf stafff depa depart rtme ment nt prov provid ides es service service,, assis assistan tance, ce, or advice advice to line line departments or other staff departments. b. !" !" #ale #ales s $epa $epart rtme ment nt %" %" &ers &erson onne nell $epa $epart rtme ment nt 3. a. The role of the controller is to provide financ financial ial and and acco accoun unti ting ng advic advice e and and assistance to management. b. The controller has a staff responsibility. 4. The five basic phases of the management process are planning, directing, controlling, improving, and decision ma'ing. &lanning is the the proc proces ess s of esta establ blis ishi hing ng fina financ ncia iall expectations for the future through the use of plan planni ning ng docu docume ment nts. s. $ire $irect ctin ing g is the the process of assigning responsibility and using data data to guide guide the operatio operations ns of the firm. (ontrolling is using information as feedbac' to correc correctt opera operatio tions. ns. )mprovin )mproving g is using using dat data to monit nitor and guid uide process improvement. $ecision ma'ing is involved with all of the previous four processes of management. 5. The strategic plan is used to guide the use of busi busine ness ss reso resour urce ces s over over long long*r *ran ange ge horizons.
6. The pro process of runnin ning day*to*day operations, given assigned responsibilities, is directing. 7. (ontrolling 8. Manag anagem emen entt by exce except ptiion invol nvolve ves s monitoring results of implemented plans and comparing the expected results with actual results. The feedbac' allows management to isolat isolate e signifi significan cantt variance variances s for furthe further r investigation and possible remedial action. 9. (ost 10. Memory chips would be considered a direct materials cost and, hence, would be a direct cost associated with each microcomputer. 11. $irect materials cost, direct labor cost, and factory overhead cost 12. $irect materials cost 13. )f the cost of wages paid to employees is not a significant portion of the total product cost, the wages cost would be classified as part of factory overhead cost. 14. &rime costs are the combination of direct mate materi rial als s and and dire direct ct labo laborr cost costs, s, whil while e convers conversion ion costs costs are the combin combinati ation on of dire direct ct labo laborr cost costs s and and fact factor ory y overh overhea ead d costs. 15. &rod &roduc uctt cost costs s are are comp compos osed ed of thre three e elemen elements ts of manufac manufactur turing ing costs+ costs+ direct direct materials cost, direct labor cost, and factory overhead cost. These costs are treated as asset assets s until until the produc productt is sold. sold. &roduc &roductt costs are are sometimes refe eferred to as inventoriable costs. &eriod costs are costs that are used in generating revenue during the current period. They are recognized as expens expenses es on the curren currentt period periods s income income statement. 16. The thre hree inven nvento torry accounts for a manufacturing business are as follows+ a. Finished goods, representing goods in the state in which they are to be sold. b. -or' in process, representing goods in the process of manufacture.
1
17. 18.
19. 20.
. Materi Materials als,, repres represent enting ing goods goods in the state in which they were acuired. Fini Finish shed ed good goods, s, wor' or' in proc proces ess, s, and and materials The cost of finished goods and the cost of wor' in process included the following+ a. $irect materials/the costs of materials that that ente enterr dire direct ctly ly into into the the finis finishe hed d product. b. $ire $irect ct labo labor/ r/th the e wages ages of facto factory ry wor'e wor'ers rs who who convert convert materi materials als into into a finished product. . Factory overhead/the remaining costs, other other than than direct direct materi materials als and direct direct labor, of operating a factory. (ost of goods sold The The cost ost of dir direct ect mate materrial ials used used in production is 0%12,222. 032,222 beginning materials inventory" 4 0%52,222 materials
purcha purchases ses"" 6 072,22 072,222 2 endin ending g materi materials als inventory". 21. A merchandising business purchases merchandise products" in a finished state for resale to customers. The cost of product sold sold is called cost of merchandise sold . A manufac manufactur turer er ma'es ma'es the produc productt it sells sells using using direct direct materi materials als,, direct direct labor labor,, and factory factory overhea overhead. d. The The cost cost of the produc productt sold is generally called cost of goods sold . 22. a. An automobile manufacturer might use managerial reports to evaluate how effi* ciently raw materials, such as steel, and direct labor, such as assembly line em* ployee wages, are used in the manufac* turing process. b. 8ther reports reports might help management management determine the appropriate cost of the fi* nal product or help determine if a new automated paint robot is a good invest* ment.
17. 18.
19. 20.
. Materi Materials als,, repres represent enting ing goods goods in the state in which they were acuired. Fini Finish shed ed good goods, s, wor' or' in proc proces ess, s, and and materials The cost of finished goods and the cost of wor' in process included the following+ a. $irect materials/the costs of materials that that ente enterr dire direct ctly ly into into the the finis finishe hed d product. b. $ire $irect ct labo labor/ r/th the e wages ages of facto factory ry wor'e wor'ers rs who who convert convert materi materials als into into a finished product. . Factory overhead/the remaining costs, other other than than direct direct materi materials als and direct direct labor, of operating a factory. (ost of goods sold The The cost ost of dir direct ect mate materrial ials used used in production is 0%12,222. 032,222 beginning materials inventory" 4 0%52,222 materials
purcha purchases ses"" 6 072,22 072,222 2 endin ending g materi materials als inventory". 21. A merchandising business purchases merchandise products" in a finished state for resale to customers. The cost of product sold sold is called cost of merchandise sold . A manufac manufactur turer er ma'es ma'es the produc productt it sells sells using using direct direct materi materials als,, direct direct labor labor,, and factory factory overhea overhead. d. The The cost cost of the produc productt sold is generally called cost of goods sold . 22. a. An automobile manufacturer might use managerial reports to evaluate how effi* ciently raw materials, such as steel, and direct labor, such as assembly line em* ployee wages, are used in the manufac* turing process. b. 8ther reports reports might help management management determine the appropriate cost of the fi* nal product or help determine if a new automated paint robot is a good invest* ment.
PRACTICE E!ERCISES PE 18"1A P#a$$%$& '( D)%*%+$ ,a-%$& 'b( C+$/+##%$& 'a(
PE 18"1 D%/)%$& 'a( C+$/+##%$& 'b( P#a$$%$& '(
PE 18"2A a.
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b. O . DL . DM
PE 18"2 a. DL b. O . DM . O
PE 18"3A a. C b. . P . C
PE 18"3 a. C b. C . P .
PE 18"4A a. P)/%+ +* b. P)/%+ +* .
P/+ +*
. P/+ +*
PE 18"4 a. P/+ +* b. P)/%+ +* .
P)/%+ +*
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PE 18"5A a. +/- %$ /+)** %$)$+/ )b/a/ 1...................... C+* +: %/) ,a)/%a#* *) %$ /+%+$............. D%/) #ab+/................................................................... a+/ +)/;)a......................................................... T+a# ,a$:a/%$& +** %$//) /%$& )b/a/..................................................................... T+a# ,a$:a/%$& +**.......................................... L)** <+/- %$ /+)** %$)$+/ )b/a/ 28........... C+* +: &++* ,a$:a/)......................................
25000 9000 27000 18000 54000 79000 26000 53000
b. %$%*;) &++* %$)$+/ )b/a/ 1....................... C+* +: &++* ,a$:a/)...................................... C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#).................. L)** :%$%*;) &++* %$)$+/ )b/a/ 28............. C+* +: &++* *+#......................................................
11000 53000 64000 13000 51000
PE 18"5 a. +/- %$ /+)** %$)$+/ A&* 1.......................... C+* +: %/) ,a)/%a#* *) %$ /+%+$.............. D%/) #ab+/.................................................................... a+/ +)/;)a.......................................................... T+a# ,a$:a/%$& +** %$//) /%$& A&* T+a# ,a$:a/%$& +**........................................... L)** <+/- %$ /+)** %$)$+/ A&* 31............... C+* +: &++* ,a$:a/)......................................
20000 60000 90000 44000 194000 214000 16000 198000
b. %$%*;) &++* %$)$+/ A&* 1.......................... C+* +: &++* ,a$:a/)...................................... C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#).................. L)** :%$%*;) &++* %$)$+/ A&* 31................ C+* +: &++* *+#......................................................
36000 198000 234000 20000 214000
E!ERCISES E=. 18"1 a. b. . .
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>. -. #. ,. $. +. . ?.
P/+ +* P/+ +* P)/%+ +* P)/%+ +* P/+ +* P/+ +* P/+ +* P/+ +*
E=. 18"2 a. b. . . ).
D%/) #ab+/ +* a+/ +)/;)a +* a+/ +)/;)a +* D%/) ,a)/%a#* +* a+/ +)/;)a +*
E=. 18"3 a b ; % >
E=. 18"4 a. b. . . ). :. &. ;. %.
P)/%+ +* P/+ +* P)/%+ +* P/+ +* P/+ +* P)/%+ +* P)/%+ +* P)/%+ +* P)/%+ +*
E=. 18"5 a.
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E=. 18"6 a.
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b. %/)
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%$%/) %$%/)
E=. 18"8 1. T;) ,a%$)$a$) *a#a/%)* a$ %$%/) ,a)/%a#* *;+# b) %$#) a* :a+/ +)/;)a. 2. T;) :a+/ +)/;)a %$+//)# %$#)* ;) :+##+<%$& %),*@ *a#)* *a#a/%)* /+,+%+$a# )=)$*)* +/+/a) +::%) %$*/a$) a$ +/+/a) +::%) )/)%a%+$. T;)*) %),* *;+# $+ b) %$#) a* :a+/ +)/;)a. T;) +//)) /)+/ %* a* :+##+<*@ SECOND HAND INC. Ma$:a/%$& C+** +/ ;) a/)/ E$) Ma/; 31 2010 C+* +: %/) ,a)/%a#* *) %$ /+%+$............. D%/) #ab+/................................................................... a+/ +)/;)a@ Ma%$)$a$) *a#a/%)*............................................... I$%/) ,a)/%a#*...................................................... S)/%*+/ *a#a/%)*................................................... H)a #%&; a$ +<)/.............................................. I$*/a$) a$ /+)/ a=)*B#a$..................... D)/)%a%+$B#a$ a$ )?%,)$....................... T+a#...............................................................................
75000 50000 460000 125000 135000 110000
490000 425000
955000 1870000
E=. 18"9 a. LAE MANUACTURING COMPANY I$+,) Sa),)$ +/ ;) M+$; E$) Ma/; 31 20B R))$)*....................................................................... C+* +: &++* *+#....................................................... G/+** /+:%................................................................... O)/a%$& )=)$*)*@ S)##%$& )=)$*)*...................................................... A,%$%*/a%) )=)$*)*......................................... T+a# +)/a%$& )=)$*)*.................................... N) %$+,).....................................................................
250000 110000 140000 64000 28000 92000 48000
b. I$)$+/ ba#a$)* +$ Ma/; 31 20B@ Ma)/%a#* '52000 " 40000(............................................................ +/- %$ P/+)** '40000 60000 84000 " 140000(........... %$%*;) G++* '140000 " 110000(.............................................
12000 44000 30000
E=. 18"10 LASON COMPANY a#a$) S;)) D)),b)/ 31 2010 C//)$ a**)*@ Ca*;............................................................................... A+$* /))%ab#).................................................... I$)$+/%)*@ %$%*;) &++*......................................................... +/- %$ /+)**........................................................ Ma)/%a#*.................................................................... S#%)*......................................................................... P/)a% %$*/a$)........................................................ T+a# //)$ a**)*..................................................
28000 26000 10000 40000 22000
72000 18000 10000 154000
E=. 18"11 Ma)/%a#* %$)$+/ O+b)/ 1 2010................................................... A ,a)/%a#* /;a*) /%$& O+b)/.......................................... C+* +: ,a)/%a#* aa%#ab#) :+/ *)..................................................... L)** ,a)/%a#* %$)$+/ O+b)/ 31 2010....................................... C+* +: %/) ,a)/%a#* *) %$ /+%+$...............................
50000 160000 210000 42000 168000
E=. 18"12 a. 16000 '2000 14000( b. 13000 '16000 " 3000( . 128000 '140000 " 12000( . 110000 '140000 " 30000( ). 6000 '76000 " 70000( :.
14000 '76000 " 62000(
E=. 18"13 +/- %$ /+)** %$)$+/ a$a/ 1 2010..................... A ,a$:a/%$& +** %$//) /%$& a$a/@ C+* +: %/) ,a)/%a#* *) %$ /+%+$........... D%/) #ab+/................................................................. a+/ +)/;)a....................................................... T+a# ,a$:a/%$& +** %$//)......................... T+a# ,a$:a/%$& +**.................................................. L)** <+/- %$ /+)** %$)$+/ a$a/ 31 2010.......... C+* +: &++* ,a$:a/).............................................
E=. 18"14 a. 360000 '300000 60000( b. 290000 '360000 " 70000( . 170000 '190000 " 20000( . 160000 '190000 " 30000( ). 40000 '300000 " 260000( :.
25000 '300000 " 275000(
60000 132000 158000 72000 362000 422000 80000 342000
E=. 18"15 a. . MILLS MANUACTURING COMPANY Sa),)$ +: C+* +: G++* Ma$:a/) +/ ;) M+$; E$) A/%# 30 2010 +/- %$ /+)** %$)$+/ A/%# 1 2010............. D%/) ,a)/%a#*@ Ma)/%a#* %$)$+/ A/%# 1 2010.................. 175000 P/;a*)*........................................................ 336000 C+* +: ,a)/%a#* aa%#ab#) :+/ *)............... 511000 L)** ,a)/%a#* %$)$+/ A/%# 30 2010...... 154000 C+* +: %/) ,a)/%a#* *) %$ /+%+$ D%/) #ab+/............................................................. a+/ +)/;)a@ I$%/) #ab+/................................................... 33600 Ma;%$)/ )/)%a%+$.................................. 20000 H)a #%&; a$ +<)/.................................... 7000 S#%)*........................................................... 5600 P/+)/ a=)*................................................. 4900 M%*)##a$)+* +*......................................... 9100 T+a# :a+/ +)/;)a................................ T+a# ,a$:a/%$& +** %$//) /%$& A/%#.................................................................. T+a# ,a$:a/%$& +**.................................... L)** <+/- %$ /+)** %$)$+/ A/%# 30 2010.. C+* +: &++* ,a$:a/)................................
119000
357000 315000
80200 752200 871200 133000 738200
b. %$%*;) &++* %$)$+/ A/%# 1 2010............................................. C+* +: &++* ,a$:a/)............................................................... C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#)........................................... L)** :%$%*;) &++* %$)$+/ A/%# 30 2010................................... C+* +: &++* *+#...............................................................................
91000 738200 829200 105000 724200
E=. 18"16 a. %$%*;) &++* %$)$+/ Ma/; 1 2010.................................... C+* +: &++* ,a$:a/)........................................................ C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#).................................... L)** :%$%*;) &++* %$)$+/ Ma/; 31 2010.......................... C+* +: &++* *+#.........................................................................
54000 240000 294000 50000 244000
b. Sa#)*................................................................................................ C+* +: &++* *+#......................................................................... G/+** /+:%.....................................................................................
486000 244000 242000
.
242000
G/+** /+:%................................................................... O)/a%$& )=)$*)*@ S)##%$& )=)$*)*...................................................... A,%$%*/a%) )=)$*)*......................................... T+a# +)/a%$& )=)$*)*.................................... N) %$+,)....................................................................
76500 40500 117000 125000
E=. 18"17 a.
Sa#)*.............................................................................. L)** &/+** /+:%.......................................................... C+* +: &++* *+#......................................................
360000 210000 150000
b.
C+* +: &++* ,a$:a/)...................................... L)** +* +: &++* *+#.............................................. %$%*;) &++* %$)$+/...........................................
180000 150000 30000
.
P/;a*) ,a)/%a#*.................................................... L)** ,a)/%a#* %$)$+/............................................. D%/) ,a)/%a#* +*....................................................
111000 15000 96000
.
T+a# ,a$:a/%$& +**.......................................... L)**@ D%/) ,a)/%a#*................................................. a+/ +)/;)a +** '%$%/) #ab+/ a$ :a+/ )/)%a%+$(............................ D%/) #ab+/ +*...........................................................
207000
).
T+a# ,a$:a/%$& +**.......................................... L)** +* +: &++* ,a$:a/)............................. +/- %$ /+)** %$)$+/..........................................
96000 90000
186000 21000 207000 180000 27000
PROLEMS P/+b. 18"1A
C+* a. b. . . ). :. &. ;. %. >. -. #. ,. $. +. . ?. /. *. . . . <. =. . .
D%/) Ma)/%a#* C+*
P/+ C+** D%/) Lab+/ C+*
P)/%+ C+** a+/ O)/;)a C+*
S)##%$& A,%$%*/a%) E=)$*) E=)$*) ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
P/+b. 18"2A
C+* a. b. . . ). :. &. ;. %. >. -. #. ,. $. +. . ?. /. *. . . . <. =.
D%/) Ma)/%a#* C+*
P/+ C+** D%/) Lab+/ C+*
P)/%+ C+** a+/ O)/;)a C+*
S)##%$& A,%$%*/a%) E=)$*) E=)$*) !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
P/+b. 18"3A 1. T;) ,+* #+&%a# ):%$%%+$ :+/ ;) :%$a# +* +b>) <+# b) a &)*. G)** +$*,) *)/%)* *; a* a ,)a# a $%&;F* *a %$ a ;+)# /++, /++, *)/%) a )#);+$) a## ). 2. C+* a. b. . . ). :. &. ;. %. >. -. #. ,. $. +. . ?. /. *. . . . <.
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P/+b. 18"4A 1.
G/a$ C+,a$ a. 67000 '78000 198000 " 209000( b. 594000 '209000 294000 91000( . 618000 '594000 150000 " 126000( . 612000 '132000 618000 " 138000( ). 538000 '1150000 " 612000( :. 388000 '538000 " 150000( MC#)##a$ C+,a$ a. 217000 '102000 230000 " 115000( b. 329000 '660000 " 217000 " 114000( . 252000 '906000 " 654000( . 108000 '654000 114000 " 660000( ). 360000 '1020000 " 660000( :. 134000 '360000 " 226000(
2. MCLELLAN COMPANY Sa),)$ +: C+* +: G++* Ma$:a/) +/ ;) M+$; E$) D)),b)/ 31 2010 +/- %$ /+)** %$)$+/ D)),b)/ 1 2010........................................ D%/) ,a)/%a#*@ Ma)/%a#* %$)$+/ D)),b)/ 1 2010..... P/;a*)*.................................................... C+* +: ,a)/%a#* aa%#ab#) :+/ *)........... L)** ,a)/%a#* %$)$+/ D)),b)/ 31 2010................................. C+* +: %/) ,a)/%a#* *) %$ /+%+$........................................ D%/) #ab+/...................................................... a+/ +)/;)a............................................ T+a# ,a$:a/%$& +** %$//) /%$& D)),b)/..................................................... T+a# ,a$:a/%$& +**............................. L)** <+/- %$ /+)** %$)$+/ D)),b)/ 31 2010...................................... C+* +: &++* ,a$:a/)........................
246000 102000 230000 332000 115000 217000 329000 114000 660000 906000 252000 654000
P/+b. 18"4A
C+$#)
3. MCLELLAN COMPANY I$+,) Sa),)$ +/ ;) M+$; E$) D)),b)/ 31 2010 Sa#)*.............................................................................. C+* +: &++* *+#@ %$%*;) &++* %$)$+/ D)),b)/ 1 2010....... C+* +: &++* ,a$:a/).................................. C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#).............. L)** :%$%*;) &++* %$)$+/ D)),b)/ 31 2010............................................... C+* +: &++* *+#............................................... G/+** /+:%................................................................... O)/a%$& )=)$*)*..................................................... N) %$+,)....................................................................
1020000 114000 654000 768000 108000 660000 360000 134000 226000
P/+b. 18"5A 1. DEUTSCH CORPORATION Sa),)$ +: C+* +: G++* Ma$:a/) +/ ;) Y)a/ E$) D)),b)/ 31 2010 +/- %$ /+)** %$)$+/ a$a/ 1 2010....... D%/) ,a)/%a#*@ Ma)/%a#* %$)$+/ a$a/ 1 2010.............. P/;a*)*.......................................................... C+* +: ,a)/%a#* aa%#ab#) :+/ *)................. L)** ,a)/%a#* %$)$+/ D)),b)/ 31 2010....................................... C+* +: %/) ,a)/%a#* *) %$ /+%+$................................................. D%/) #ab+/............................................................. a+/ +)/;)a@ I$%/) #ab+/..................................................... D)/)%a%+$ )=)$*)B:a+/ )?%,)$... H)a #%&; a$ +<)/B:a+/...................... P/+)/ a=)*B:a+/................................... R)$ )=)$*)B:a+/.................................... S#%)*B:a+/............................................. M%*)##a$)+* +*B:a+/........................... T+a# :a+/ +)/;)a................................. T+a# ,a$:a/%$& +** %$//) /%$& ;) )a/.............................................................. T+a# ,a$:a/%$& +**.................................... L)** <+/- %$ /+)** %$)$+/ D)),b)/ 31 2010........................................... C+* +: &++* ,a$:a/)................................
405000 225000 423000 648000 280000 368000 430000 50400 36000 14400 11700 19800 9900 6120 148320 946320 1351320 380000 971320
P/+b. 18"5A
C+$#)
2. DEUTSCH CORPORATION I$+,) Sa),)$ +/ ;) Y)a/ E$) D)),b)/ 31 2010 Sa#)*........................................................................ C+* +: &++ *+#@ %$%*;) &++* %$)$+/ a$a/ 1 2010. C+* +: &++* ,a$:a/)........................ C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#).... L)** :%$%*;) &++* %$)$+/ D)),b)/ 31 2010...................................... C+* +: &++* *+#..................................... G/+** /+:%............................................................ O)/a%$& )=)$*)*@ A,%$%*/a%) )=)$*)*@ O::%) *a#a/%)* )=)$*).............................. D)/)%a%+$ )=)$*)B +::%) )?%,)$..................................... P/+)/ a=)*B+::%) b%#%$&................ S)##%$& )=)$*)*@ A)/%*%$& )=)$*)................................... Sa#)* *a#a/%)* )=)$*)............................... T+a# +)/a%$& )=)$*)*...................... N) %$+,)..............................................................
1980000 390000 971320 1361320 380000 981320 998680 147500 27000 24300 198800 190000 243000
433000 631800 366880
P/+b. 18"1
C+* a. b. . . ). :. &. ;. %. >. -. #. ,. $. +. . ?. /. *. . . . <. =. . .
D%/) Ma)/%a#* C+*
P/+ C+** D%/) Lab+/ C+*
P)/%+ C+** a+/ O)/;)a C+*
S)##%$& A,%$%*/a%) E=)$*) E=)$*)
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
P/+b. 18"2
C+* a. b. . . ). :. &. ;. %. >. -. #. ,. $. +. . ?. /. *. . . . <. =.
D%/) Ma)/%a#* C+*
P/+ C+** D%/) Lab+/ C+*
P)/%+ C+** a+/ O)/;)a C+*
S)##%$& A,%$%*/a%) E=)$*) E=)$*) ! !
! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !
P/+b. 18"3 1. T;) ,+* #+&%a# ):%$%%+$ :+/ ;) :%$a# +* +b>) <+# b) ;) a%)$. T;) /)a*+$ %* ;a ;) +* a$ b) a,#a) a ;) a%)$ #))# :+/ b%##%$& a$ %$*/a$) /)%,b/*),)$ /+*)*. 2. C+* a. b. . . ). :. &. ;. %. >. -. #. ,. $. +. . ?. /. *. . .
D%/)
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P/+b. 18"4 1.
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2. MCAIN COMPANY Sa),)$ +: C+* +: G++* Ma$:a/) +/ ;) M+$; E$) D)),b)/ 31 2010 +/- %$ /+)** %$)$+/ D)),b)/ 1 2010........................................ D%/) ,a)/%a#*@ Ma)/%a#* %$)$+/ D)),b)/ 1 2010..... P/;a*)*.................................................... C+* +: ,a)/%a#* aa%#ab#) :+/ *)........... L)** ,a)/%a#* %$)$+/ D)),b)/ 31 2010................................. C+* +: %/) ,a)/%a#* *) %$ /+%+$........................................ D%/) #ab+/...................................................... a+/ +)/;)a............................................ T+a# ,a$:a/%$& +** %$//) /%$& D)),b)/..................................................... T+a# ,a$:a/%$& +**............................. L)** <+/- %$ /+)** %$)$+/ D)),b)/ 31 2010...................................... C+* +: &++* ,a$:a/)........................
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3. MCAIN COMPANY I$+,) Sa),)$ +/ ;) M+$; E$) D)),b)/ 31 2010 Sa#)*.............................................................................. C+* +: &++* *+#@ %$%*;) &++* %$)$+/ D)),b)/ 1 2010....... C+* +: &++* ,a$:a/).................................. C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#).............. L)** :%$%*;) &++* %$)$+/ D)),b)/ 31 2010............................................... C+* +: &++* *+#............................................... G/+** /+:%................................................................... O)/a%$& )=)$*)*..................................................... N) %$+,)....................................................................
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P/+b. 18"5 1. ROSETTA COMPANY Sa),)$ +: C+* +: G++* Ma$:a/) +/ ;) Y)a/ E$) D)),b)/ 31 2010 +/- %$ /+)** %$)$+/ a$a/ 1 2010....... D%/) ,a)/%a#*@ Ma)/%a#* %$)$+/ a$a/ 1 2010.............. P/;a*)*.......................................................... C+* +: ,a)/%a#* aa%#ab#) :+/ *)................. L)** ,a)/%a#* %$)$+/ D)),b)/ 31 2010....................................... C+* +: %/) ,a)/%a#* *) %$ /+%+$................................................. D%/) #ab+/............................................................. a+/ +)/;)a@ I$%/) #ab+/..................................................... D)/)%a%+$ )=)$*)B:a+/ )?%,)$... H)a #%&; a$ +<)/B:a+/...................... P/+)/ a=)*B:a+/................................... R)$ )=)$*)B:a+/.................................... S#%)*B:a+/............................................. M%*)##a$)+* +*B:a+/........................... T+a# :a+/ +)/;)a................................. T+a# ,a$:a/%$& +** %$//) /%$& ;) )a/.............................................................. T+a# ,a$:a/%$& +**.................................... L)** <+/- %$ /+)** %$)$+/ D)),b)/ 31 2010........................................... C+* +: &++* ,a$:a/)................................
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P/+b. 18"5
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2. ROSETTA COMPANY I$+,) Sa),)$ +/ ;) Y)a/ E$) D)),b)/ 31 2010 Sa#)*........................................................................ C+* +: &++ *+#@ %$%*;) &++* %$)$+/ a$a/ 1 2010. C+* +: &++* ,a$:a/)........................ C+* +: :%$%*;) &++* aa%#ab#) :+/ *a#).... L)** :%$%*;) &++* %$)$+/ D)),b)/ 31 2010...................................... C+* +: &++* *+#..................................... G/+** /+:%............................................................ O)/a%$& )=)$*)*@ A,%$%*/a%) )=)$*)*@ O::%) *a#a/%)* )=)$*).............................. D)/)%a%+$ )=)$*)B +::%) )?%,)$..................................... P/+)/ a=)*B;)a?a/)/* b%#%$&... S)##%$& )=)$*)*@ A)/%*%$& )=)$*)................................... Sa#)* *a#a/%)* )=)$*)............................... T+a# +)/a%$& )=)$*)*...................... N) %$+,)..............................................................
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