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  2. Throughput accounting - Wikipedia

    en.wikipedia.org/wiki/Throughput_accounting

    The buyer offered to pay $280 per streetcar. The company had a firm order for 40 rail coaches each month for $350 per unit. The cost accountant determined that the cost of operating the foundry vs. the metalwork shop each month was as follows:

  3. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    After year end, Jane decides she can make more money by improving machines B and D. She buys and uses 10 of parts and supplies, and it takes 6 hours at 2 per hour to make the improvements to each machine. Jane has overhead, including rent and electricity. She calculates that the overhead adds 0.5 per hour to her costs.

  4. List of conversion factors - Wikipedia

    en.wikipedia.org/wiki/List_of_conversion_factors

    atmosphere-cubic foot per hour: atm cfh [citation needed] ≡ 1 atm × 1 cu ft/h = 0.797 001 247 04 W: atmosphere-cubic foot per minute: atm cfm [citation needed] ≡ 1 atm × 1 cu ft/min = 47.820 074 682 24 W: atmosphere-cubic foot per second: atm cfs [citation needed] ≡ 1 atm × 1 cu ft/s = 2.869 204 480 9344 × 10 3 W: BTU (International ...

  5. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Cost accounting is defined by the Institute of ... If the fixed costs were, say, $1000 per month for rent, insurance and owner's salary, the company could therefore ...

  6. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    The accounting for long term contracts using the percentage of completion method is an exception to the basic realization principle. This method is used wherein the revenues are determined based on the costs incurred so far. The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability

  7. I’m an Accountant: Here Are 5 Retirement Tax Surprises You ...

    www.aol.com/finance/m-accountant-5-retirement...

    “Having retirement funds in different account types creates ‘tax flexibility,'” Einberger said. “For example, a retiree may have $100,000 in income, but only $75,000 is taxable because of ...

  8. Semi-variable cost - Wikipedia

    en.wikipedia.org/wiki/Semi-variable_cost

    Including the wages, utility bills, raw materials etc. the extra cost per hour (the variable cost) is £300. In this example, the weekly fixed cost is £5000, the variable cost is £300 per hour, and the output is 20 hours. To find the total cost , we calculate: = + =, + =, The total cost would be £11,000 to run the factory for this particular ...

  9. Tax accounting in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_accounting_in_the...

    The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. The taxpayer must choose a tax accounting method ...

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