ACCT 346 DeVry All Week Discussions
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<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>All</strong> <strong>Week</strong> <strong>Discussions</strong><br />
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<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>All</strong> <strong>Week</strong> <strong>Discussions</strong><br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 1 Discussion 1 Ethics and Ethical Behavior (graded)<br />
The Sarbanes-Oxley Act of 2002 (SOX) has emphasized the importance of ethical behavior and codes of conduct.<br />
Discuss the costs and benefits of the ethical environment. If a poor ethical environment results in costs to an<br />
organization, what are they? Conversely, what are the benefits of a good ethical environment?<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 1 Discussion 2 Managerial and Financial Accounting (graded)<br />
Flexibility, timeliness, and forward looking is said to be the prominent trait of modern management accounting, whereas<br />
standardization and consistency describe financial accounting. Explain why the focus on these two accounting systems<br />
differs.<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 2 Discussion 1: Job Order<br />
The job cost sheet is used to accumulate the three product costs: direct material, direct labor, and factory overhead.<br />
Discuss the source documents for determining these amounts (that is, where do we get these numbers, and how we<br />
arrive at the overhead?). Why is overhead the most difficult to assign?<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 2 Discussion 2 Process Costing Systems<br />
Describe how the process costing system accumulates and assigns costs by comparing and contrasting to the job<br />
order costing system.<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 3 Discussion 1 CVP Analysis and Variable Costing<br />
Discuss the basic assumptions of CVP analysis and how we can use CVP analysis as mangers in making decisions.<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 3 Discussion 2 CVP Analysis and Variable Costing<br />
Discuss the difference between variable costing and full costing. Why would income computed under full costing exceed<br />
income computed under variable costing if production exceeds sales?<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 4 Discussion 1 Activity-Based Costing<br />
How does activity-based costing differ from the traditional costing approach? When would it give more accurate costs<br />
than traditional costing systems?<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 4 Discussion 2 Incremental Cost Analysis
Only those costs that change need be included in the decision making process. Evaluate this statement and discuss<br />
its merits or shortcomings. <strong>Week</strong> 5 Discussion1 Pricing and Capital Investment Decisions –<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 5 Discussion 1 Pricing Techniques (graded)<br />
Compare target costing and cost-plus pricing. When is each the most appropriate method to use? Provide an example<br />
of each.<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 5 Discussion 2 Capital Budgeting Techniques (graded)<br />
Suppose a company has 5 different capital budgeting projects from which to choose, but has constrained funds and<br />
cannot implement all of the projects. Explain why comparing the projects' NPVs is better than comparing their IRRs.<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 6 Discussion 1 - Budgeting (graded)<br />
How does a company effectively use budgets in the planning and control process?<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 6 Discussion 2 Standard Costs and Variance Analysis (graded)<br />
What role do standard costs play in controlling the operations of a business?<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 7 Discussion 1 Responsibility Centers (graded)<br />
Compare and contrast the three types of responsibility centers. What is the best way to evaluate a manager's<br />
performance in each type of center?<br />
<strong>ACCT</strong> <strong>346</strong> <strong>DeVry</strong> <strong>Week</strong> 7 Discussion 2 Financial Statement Analysis (graded)<br />
Why do managers analyze financial statements? What are they looking for?