New Age Caravan Manufacturer of Caravans month of April 20xx

Question: Discuss about the New Age Caravan Manufacturer of Caravans. Answer: Product Costing System- Product Costing is a system ofAccounting where all the costs related to a product are accumulated and assigned as the cost of producing the required number of products. The various costs generally includes cost of purchasing raw materials required for the manufacture of the product, direct and indirect wages paid to the workers for their labor, various overheads like the production overhead, administrative overhead, sales and marketing overhead etc. These various costs are used by the business to plan different business strategies, plans and policies for setting the final profit percentage on the product, requirement of required advertisement for promotion of the product etc. On the whole, the major objective of product costing is to maximize profits. For example, the business may decide as to whether it should use cheaper raw material or should reduce the wages rate or should work on the efficiency of machines. Thus, it is very helpful in decision making and taking vital decisions f or the business.(Lister, n.d.) Though product costing has been widely adopted and its advantages can maximize profits but still the traditional approach of the system sometimes nullifies its advantages because products have been modernized and there is a lot of improvement in shipping and transportation techniques which has affected the methods of calculating different costs. Further, the requirement for stocking of materials has also reduced. This is because of availability of speedy availability of materials more with the immersion of e-commerce in the industries. This makes the old calculation methods irrelevant for the business. The other major changing factor is the short-term customization of products. The manufacturing entities are now more focused on providing greater customer satisfaction by providing customized products. This gives rise to introduction of short-term production plans for the business and creates problem in allocation of various fixed costs to one particular production plan. Thus, an overa ll view needs to be adopted in such situation which is quite different from what we do in product costing.(Edwards, n.d.) Schedule of Accounts:- Cost of goods Manufactured = $489000 Cost of goods Sold = $696720 The above cost does not include the expenses for Advertising expenses and Travel and Entertainment Expenses of sales executives which have been duly shown in the last year accounts. This is so because these expenses needs to be shown on actual expenditure incurred basis which may vary highly from one period to another. Since, the current months actual expenditure on advertising and travel entertainment is not known the expenses have not been recorded in the cost accounts. However, an assumed expenses based on previous years expenditure may be included in the General Expenses of the financial accounts to nullify the effect and prevent overstatement of profit. (See the appendix for detailed calculations) Accounts for the month of April- The completed accounts for the month of April give the following information:- Raw Materials Op Bal 1 April 12000 WIP 180000 Accounts Payable 184000 Bal 30 April 16000 196000 196000 WIP Op Bal 1 April 4500 Finished Goods 489000 Raw Material 180000 Wages 182000 Manufacturing OHDS 156000 Depreciation- Factory Building 8000 Factory Equipment 16000 Factory Insurance 14000 Repair Maintenance 8000 Land Tax 4500 Balance 30 April 84000 573000 573000 Finished Goods Op Bal 1 April 11000 Cost of goods sold 484000 WIP 489000 Balance 30 April 16000 500000 500000 iv) Manufacturing OHDS Op Bal 1 April 0 WIP 156000 Actual OHDS 158500 Under applied OH 2500 158500 158500 Accounts Payable Op Bal 1 April 12000 Raw Material 184000 Bank 180000 Balance 30 April 8000 192000 192000 Cost of Goods Sold Op Bal 1 April 0 Profit Loss 696720 Finished Goods 484000 Indirect Labor Costs 122720 Sales Salaries 90000 Balance 30 April 0 696720 696720 The overheads to be applied = $158500 The overheads actually applied = $156000 Therefore, there is under application of $2500 in the job. Under/Over Applied Overheads- Overheads can be over or under applied based on the actual overheads incurred during the period and the application of overhead to the related job. Generally, every business calculated its overhead rate based on some predetermined formula. The business is using the overhead rate of $30 per hour based on the information provided by the employees and previous managers. This overhead rate is based on the normal labor hours worked during a year. This rate is generally computed at the beginning of a period using the estimated information available and is used for application of overhead throughout a working period.(Management, n.d.) We have actually incurred overheads for $158500 for the month of April. However, according to the predetermined rate of $30 per labor hour the overhead to be applied comes to $156000 (5200hours multiplied by $30). Thus, an under application of $2500 comes for the month of April in the books. There can be a number of ways for handling the over or under application of overheads in a manufacturing process by the business. The two most prominent methods are:- Allocation to different cost heads- Under this method, the total overhead under or over applied at the end of the year is allocated to different cost heads i.e. to the work in progress, finished goods and cost of goods sold accounts. This allocation is based on predetermined absorption rate as decided by the business. The calculation in this method is little complex but the treatment is very logical. Allocation to Cost of goods Sold- The next method is to allocate total overheads under or over applied at the end of the year to the Cost of goods Sold accounts only. This method is very easy and gives the final effect of the overhead through single entry. ABC Costing Analysis- Activity Based Costing commonly known as ABC Costing is a system for allocation of total overheads incurred during a period to different jobs. Unlike Product Costing, in which the total overheads incurred are allocated to different jobs on the basis of some fixed predetermined rate which is generally the normal working hours of the business, Activity Based Costing allocates the overheads on the basis of different cost drivers. Cost drivers are the real cause of the overhead. Using different cost drivers, different rates are calculated for different cost drivers and then the overheads are allocated to only those jobs which have some relation with the cost drivers and the related costs. Thus, it is more logical way of allocating the manufacturing overheads to different products than the traditional product costing. New Age Caravans is engaged in the manufacture of single kind of a product and all its costs are related to one job only. Thus, whatever the costs will be incurred is added to the cost of the single job so that appropriate profit target can be calculated and earned. Hence, the applicability of ABC system is not suitable as the allocation of overheads based on cost drivers will be ultimately the same which is in the present system because there are no other jobs available for diversion of costs. Therefore, the business should continue with the current system of allocating overheads @ $30 per hour and should choose for ABC only when different products with different jobs can be identified within the manufacturing process.(Coach, n.d.) Bibliography Coach, A., n.d. Activity Based Costing. [Online] Available at: https://www.accountingcoach.com/activity-based-costing/explanation [Accessed 19 May 2017]. Edwards, J., n.d. JD Edwards World Product Costing and ManufacturingAccounting Guide. [Online] Available at: https://docs.oracle.com/cd/E26228_01/doc.93/e21775/ch_ov_prod_cost_mfg_acc.htm#WEAMA108 [Accessed 19 May 2017]. Lister, J., n.d. Product Costing vs. Cost Accounting. [Online] Available at: https://smallbusiness.chron.com/product-costing-vs-cost-accounting-37642.html [Accessed 19 May 2017]. Management, A.f., n.d. Over or under applied manufacturing overhead. [Online] Available at: https://www.accountingformanagement.org/over-or-under-applied-manufacturing-overhead/ [Accessed 19 May 2017].

Essay Topics For Catcher in the Rye

Essay Topics For Catcher in the RyeThere are some good essay topics for catcher in the rye. Although you are a catcher, you don't have to write about catching. You can write about any of the very interesting aspects of catcher in the majors.One of the many things you can write about is the sport itself. Many people look at a baseball game and get lost in the great battles and romantic stories that usually make up the first third of the game. But often times what the viewers see is a much smaller scale version of the more complicated and intriguing facets of the game. Most people don't really think about how it all works in the minor leagues. If you are a catcher in the major leagues, you need to be able to share your experiences with the people that do pay attention to them.Just like any other sport, there are many fans that love to analyze every aspect of baseball. They may argue over the stats and maybe even talk about a player's personality. You can use this knowledge to try to wi n an argument. However, you shouldn't use the MLB to try to win someone over. You should use it to help educate them and gain their attention.Catchers in the majors are also more likely to be in the spotlight than other players. The games are televised and even televised highlights make the game seem even more intense. If you are a catcher in the majors, you will definitely be in the spotlight.There are many different types of careers for catchers. There are those that catch on the big league level. There are those that catch in the minors and eventually become a veteran catcher.On the big league level, a catcher will have more responsibility and will catch more people. The tough part is that they can't just throw back to the pitcher. So, catching in the majors can be frustrating and lonely at times.In the minors, you may be faced with tougher competition, but there are things you can do to make the game easier on yourself. You might have to learn how to be a better receiver and mor e responsible in the dirt.Remember, if you want to have a successful career as a catcher, you should find different career options and explore all of them. You can decide which option you would prefer and try to build your career around that one.

Essay Topics For Class - Eight Great Essay Topics For Class

Essay Topics For Class - Eight Great Essay Topics For ClassThere are many great essay topics for the class to write about this year. The question that you need to ask yourself is what subjects will interest you the most and what topics will give you an edge? You want to take note of your interests so that you know how to write about them on the exam. What topics are you passionate about?With that said, we should begin with the topic of leadership. This can be a difficult subject to write about for students. Even the best-written leaders in history do not always live to be able to pass their classes. Students tend to gravitate towards topics that they are already passionate about. For students who enjoy writing, this will be a great topic to pursue.Students will also be interested in learning about business, politics, and the economy. All three are critical subjects to include on an exam. Students will be able to feel confident when they hear about how successful someone else is. Perh aps you will be inspired as well to try out your skills at a new profession.One of the great essay topics for class is environmental topics. Students are able to learn about all aspects of life in today's world. Climate change is perhaps the biggest issue facing mankind today. It is an area that will offer students a great insight into their own world.Many important facts are surrounding global warming. As well, many people feel as though the earth is on its way to being destroyed. Many believe it will lead to the end of civilization. This may cause you to reflect on your own lifestyle.If you have the opportunity to go back to college, then why not consider learning to play golf? When you learn to play golf, you will be able to indulge in the game without having to worry about damaging the environment. You might also be surprised to learn that the game of golf can be very beneficial for the environment. It is especially helpful for environmentally conscious individuals.Another great topic for a college student to write about is ancient history. In the past, there were many books written about historical events that have passed. It is great to revisit the times in which you grew up.A great topic for a college student to write about will be sports. Some students love sports more than others. They will be able to gain great insight into sports without the responsibility of supporting themselves financially.

Creative Writing Tips - How to Write in Creative Ways

Creative Writing Tips - How to Write in Creative WaysCreative writing tips are vital in helping people to write beautifully, compelling and excitingly. Being creative with words is a tricky task for any writer. Here are some interesting writing tips that will help you create a masterpiece.When it comes to writing, you need to be able to focus on the theme of your work. Think about the topic and theme of your article first. For example, if you are writing an article on weight loss, your idea might revolve around health or your diet. Before you actually write your article, you need to research about the topic to make sure you have already covered all the basics and are only left with a topic to write about.Keep the topic simple. Your main purpose of writing is to provide information and then entertain your readers. If you start making long paragraphs that are confusing, readers will eventually quit reading your articles. Write in a linear fashion that provides quick information and int erest. It is okay to make a small detail more important than the entire topic if it is written in such a way.You should also make it easy for your readers to follow what you are saying. Start off with a simple phrase or two that will quickly communicate your message. This will make the message extremely easy to understand for readers. Always make it simple to read and understand, and your readers will find the time it takes to read your article very exciting. It may take you several minutes to explain a complicated idea, but your readers will not mind.Keep your writing interesting and intriguing. Think about things that make your readers think and act. This can include topics like: animals, architecture, science, history, entertainment, romance, language, etc. Your article should always stay interesting and fresh.Also, consider hiring someone who can help you with the editing and rewriting. If you do not have the time to do this, look into freelance jobs that offer a variety of edit ing and rewrites services. Writing is a very difficult task that requires lots of practice.These are just some of the creative writing tips that you can use to write better. Make sure that you practice and revise your work daily. You should make sure that the copy in your articles is clean and easy to read. This will help to make your articles more effective in attracting readers.

The Pitfall of Argumentative Essay on Eating Disorders

The Pitfall of Argumentative Essay on Eating Disorders The previous disorder I'm going to discuss is compulsive overeating. Adolescents who might have a tough home life may make an effort to exert control by refusing to eat. It's really simple to use along with self explanatory. Also, it's an extremely unlikely case of your upcoming career. What You Don't Know About Argumentative Essay on Eating Disorders Clicking on specific hashtags, for instance, will prompt advisory warnings and a URL to the NEDA site. You don't have to be concerned about your personal details that may be viewed, as we handle the matter on a safe network. Argumentative Essay on Eating Disorders - Is it a Scam? Diet pill abuse is among the least healthy and most dangerous methods to shed weight. Abortion is a critical issue and it must be researched upon more. So, though a lot of people want abortion, and others do not want it, it's not a very clear line and nobody has been in a position to discover a decisive definition of when abortion becomes murder and when it must be allowed. A great thesis statement is one which stays within a particular scope. If you think you could be experiencing an eating disorder or know somebody who is, please get assist. If you or somebody you love has developed harmful diet plan or exercise habits, you might have an eating disorder. Abortion is a rather sensitive matter. There have been lots of arguments over what is right about abortion and what isn't. If you think you have binge eating disorder, it's important you realize that you're not alone. Also called bulimarexia or simply bulimia, bulimia nervosa is just one of the 3 common varieties of teen eating disorder. If not treated, it can lead to nutritional deficiencies and even fatal complications. It is when a person eats a lot of high calorie foods and then goes and throws it all up. The Downside Risk of Argumentative Essay on Eating Disorders Research often is funded by means of a company which has a considerable financial interest in the outcome. Data might be derived from a tiny sample or be reported in a questionable way, perhaps due to a high dropout rate in the analysis group. You will soon locate the official data about us. Samples are the tools that produce the whole writing process simpler. If you would like to get high excellent research and thesis papers in time and for a sensible price, you should probably attempt using EssaySupply.com. Writing quality essays is the principal role of our services. Order top-notch essay at the moment and certified specialists will do their very best to supply you with higher quality at fair price. If you wish to order the writing of essays in specialists who will let you conserve money. If you're looking for top essay writing companies, try out the mentioned above. Our site is just one of the most appropriate for essay help. You can depend on the very best essay help online. At our essay assistance, essays are always delivered in a brief moment. Together with the UK Essay Help undergraduates cannot be concerned about the time but delight in a complete life. If you don't have a very clear thesis your essay will get an informative essay rather than an argumentative. Your thesis needs to be strong and clear. There are numerous essay writing services that think they're the very best, and therefore don't be cheated and check the authentic list of the very best. The ideal thing about us is that each time you can buy original essay papers for sale. The actual men and women highly praise our essay help site. Then the ideal way is place a request I want to acquire essay papers written.

Free Essay Samples For Why I Should Receive Scholarships

Free Essay Samples For Why I Should Receive ScholarshipsWhen you go to a college or university, you can find free essay samples for why I should receive scholarships. You will want to know that they are there so that you do not waste your time trying to read every single essay you are given, and not knowing what you should write about. There are several areas in which you should learn about if you are planning on applying for college scholarships.Of course, you may have heard of some of the free essay samples for why I should receive scholarships. The best free essay samples for why I should receive scholarships are actually the college scholarship guides. These types of free guides are ones that you download online. It is often easy to get access to these types of guides because many are usually offered as a free download.If you choose to download a free scholarship guide, you may be able to expect a free e-book with your e-mail. This means that if you are willing to put in a little time in reading the guides, and submitting your essays, you will still be able to have all of the necessary information you need to apply for college scholarships.Scholarships are not limited to men only. Women have their own unique scholarships that will allow them to receive aid as well. Free essay samples for why I should receive scholarships will help you in determining the scholarships that are available to women as well.Scholarships are really an honor to be awarded. If you are able to obtain a scholarship, you will be able to continue your education without having to worry about money. There are also some programs in which the scholarships are paid for by grants.Free essay samples for why I should receive scholarships can also help you when it comes to choosing the right school. Many students do not like school. When they do, they are usually the ones who are not happy with the classes and curriculum that they are receiving.You can find out how to get the most out of your fr ee scholarship by contacting the school of your choice. You may want to talk to other students who are on the same track as you. They can be great resources.

Where to Find Illustration Essay Thesis

Where to Find Illustration Essay Thesis One of the most usual varieties of examples is a particular illustration. A particular case of illustration utilizes a personal experience or other folks experience that is proven to be dominant to present an essential illustration essay example. To ensure your illustrative essay is a winner, have a great deal of factual info, explain that factual data in an intriguing way and don't be scared to throw in a number of examples. You are requested to convince your reader of your viewpoint. An author never gets another opportunity to capture the interest of her or his reader. In writing your thesis, obviously, you require a controlling idea which you are able to develop. Simply take all types of the enjoyable place you may support you compose a narrative and you. Even if it's a work of expositional genius, few among a wide audience are most likely to read beyond it. 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There's help about how to use the transition words if you become stuck.