1. Decision-making and Budgets
Making Business Decisions
Budgeting
Preparing the Cash Budget
Collections from Accounts Receivable
More Complex Cash Budgets
2. Cost-Volume-Profit Analysis
Cost Behaviour
Breakeven Analysis
Contribution Margin Percentage
Making Decisions
Assumptions Made in Cost-Volume-Profit Analysis
3. Job Order Costing
The Manufacturing Environment
The Job Order Cost System
The Job Cost Card
Accounting for GST
Over- and Under-applied Overhead
Subsidiary Ledgers
Lilian Viitakangas is an educational consultant. She was a Senior Tutor at The University of Auckland, where she specialised in teacher education and the teaching of introductory accounting courses. Formerly HOD Business Studies at Glenfield College, Lilian has more than twenty years’ teaching experience spanning secondary, tertiary and adult education both in New Zealand and overseas. Lilian is a former examiner for University Entrance, Bursaries and Scholarships, the New Zealand Education & Scholarship Trust and the Sixth Form External Examination in accounting.
Alastair Campbell is a Specialist Classroom Teacher and HOD Business Studies at Macleans College. He has an extensive business background in accounting, sales and marketing and is an experienced marker of external accounting examinations at various levels.
Suggested solutions to the tasks are available for teachers on CD direct from Cengage Learning.