Chapter-2.docx
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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 $%t.
6.
at te !g-"% met% ma' "a$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$$%&nt!ng
2-9
MULTIPLE CHOICE QUESTIONS 34.
In !$ % te %""%!ng $ateg%!e % !n!e$t mate!a" e"%ng@ Pr(/u)" C(!"
N% e e e 35.
Ma$u*a)"ur%$, Oer'ea/
N% N% e e
Per%(/ C(!"
e N% N% e
>!$ %ne % te %""%!ng ! !n!e$t "a%& $%n!ee@ a. P%&$t $%t . N%nman&a$t&!ng $%t $. Pe!% $%t . a mate!a" $%t
36.
>!$ %ne % te %""%!ng $%t %&" e !n$"&e !n man&a$t&!ng %eea % a "an m%e man&a$t&e@ a. Te $%t % te ee" . Te $%t % te &e" "!ne tat &n %m te m%t% t% te ga tank $. !$ %ne % te %""%!ng %&" not e $"a!!e a man&a$t&!ng %eea@ a. In!e$t mate!a" . In&an$e %n a$t%' &!"!ng $. In!e$t "a%& . !$ %ne % te %""%!ng ! not a man&a$t&!ng $%t@ a. Aet!!ng $%t . C%t % g%% %" $. Man&a$t&!ng %eea . at $!te!a m&t e met !n %e t% $%n!e te %k % a$t%' em("%'ee t% e !e$t "a%&@ a. It m&t e (%m(t"' a%$!ate !t $%net!ng mate!a" !nt% (%&$t. . It m&t e ('!$a""' a%$!ate !t $%net!ng mate!a" !nt% (%&$t. $. It m&t e mate!a""' a%$!ate !t $%net!ng mate!a" !nt% (%&$t. . It m&t e (e!%!$a""' a%$!ate !t $%net!ng mate!a" !nt% (%&$t.
48.
>!$ %ne % te %""%!ng ! $"a!!e a !e$t "a%&@ a. )"%& !n a ake' . >age % a$t%' ?an!t% $. B%tt"e % $%"a !n a %tt"!ng $%m(an' . C%(' ma$!ne $%t at a $%(' %(
49.
In at $ateg%' ae "&!$ant tat ae &e % ee" ea!ng %n kate%a (%&$e ' a man&a$t&e $ateg%!De@ a. Se""!ng e/(ene . In!e$t mate!a" $. M!$e""ane%& e/(ene . !$ % te %""%!ng ae $%n!ee (%&$t $%t@ a. Pe!% $%t an am!n!tat!e e/(ene . Se""!ng an am!n!tat!e e/(ene $. Inent%!a"e $%t an ("ant aet . at m&t %$$& % !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$$%&nt!ng
2-13
61.
>!$ % te %""%!ng $%&" e $%n!ee e!te a (%&$t % a (e!% $%t e(en!ng %n te (&(%e@ a. Man&a$t&!ng %eea . ee %&" '%& e/(e$t t% !n e(e$!at!%n %n a$t%' e;&!(ment@ a. In$"&e !t !$ %ne % te %""%!ng ! not $%n!ee a Gmate!a"= $%t@ a. Pat!a""' $%m("ete m%t% eng!ne % a m%t%$'$"e ("ant . B%"t &e !n man&a$t&!ng te $%m(e% % an eng!ne $. !et % te !ng % a ne $%mme$!a" ?et a!$at . F&me &e t% &!" ta"e
67.
A (%&$t!%n manage, M. B ! ake t% ta$k te man&a$t&!ng $%t (e &n!t %n te a$t%' "%%. T%ta" man&a$t&!ng $%t ee 100,000 e%e $%n!e!ng a$t%' ma!ntenan$e a"a!e % 12,000 an 50,000 % a$t%' e(e$!at!%n. % m&$ ! te $a"$&"at!%n % man&a$t&!ng $%t (e &n!t ! 500 &n!t a een (%&$e !n te $&ent ;&ate@ a. 224 . 300 $. 200 . 324
2-14
Tet Bank % Manage!a" A$$%&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. !$ % 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$$%&ntant %k!ng !n te %nt %!$e % a $%m(an' ! a a. ee tee ! a "!nea e"at!%n!( eteen t% a!a"e a. Te $ange !n te e(enent a!a"e '!e" a (e!$ta"e, $%ntant $ange !n te !ne(enent a!a"e. . Te $ange !n te !ne(enent a!a"e '!e" a (e!$ta"e, $%ntant $ange !n te e(enent a!a"e.
Manage!a" A$$%&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$$%&nt!ng
2-19
100.
>at ! te e;&at!%n % te "!ne &!ng te !g-"% met% an t! ata@ a. 980 170 0.09+ . 170 0.09 / 9,000 $. 170 0.09 + . + 170 0. 09
101.
A !g-"% a((%a$ t% eta"!!ng !/e an a!a"e $%m(%nent % $%t ! m%t ee$t!e en !n%mat!%n aa!"a"e ! a. C&!"!nea. . *at!$ an !g"' "&$t&at!ng. $. O&t!e % te e"eant ange. . F!nea.
102.
In!e te e"eant ange, at $%t ae aet % management t% $ange a. %%
75,000 120,000 85,000 210,000
*nte ea$ $%t !tem !n te %""%!ng ta"e, ("a$!ng an G+= &ne te a((%(!ate ea!ng. %k !n P%$e 11
>%k !n P%$e 1231
C%t % H%% Man&a$t&e
120,000 127,000 463,000
86,000 98,000 38,000
187,000 321,000 715,000
153,000 292,000 290,000
Br%e* E+er)%!e 35=
a'n% Man&a$t&!ng C%m(an' a te %""%!ng ata %k !n (%$e
37,000
S(u"%($ Br%e* E+er)%!e 352
C&ent Aet Ca A$$%&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
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