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This may sound like a very stupid question, but I have been working my way through the C01 Study text and are a little bit baffled by something I have come across. Any suggestions or explanations much appreciated-
On p76 a formula is provided for apportioned costs which is:
Total Overhead Cost/Total value of Cost Apportionment base x Value of apportionment base of the cost centre being
We are told that the total overhead cost we are working with is the depreciation apportioned to the machining cost centre and is $16,700.
I am fine with that but, the total value of apportionment is said to be $1,670,000. How is this worked out? I have looked through the example and cannot get to this total. Please could someone tell me how this figure is worked out?
Started by Shabana Baz in
by Shabana Baz
Feb 28 2015 5:04PM
I'm age 42. My highest maths qualification is GCSE grade D, no revision took place. I've got the c03 study text what should I do next to improve and refresh my maths ability? Or should I forget about it? What books do you recommend for self study? Should I get myself a maths tutor?HELP!
Started by paul stanley in
by Samy Squire
Feb 26 2015 1:24PM
I would like to know your opinion on the following:
A company has a deminimus limit of £500, so anything less than £500 is treated as immaterial and therefore expensed in the accounts.
Your receive an invoice comprising £350 for a hand dryer and £250 for labour for the installation of the hand dryer, the total charge being £600.
Would you apply the deminimus rule to the material cost of £350 only and therefore expense the charge, or would you include the installation fee and therefore capitalise the total cost of £600?
Started by Paul Howe in
AAT Level 4
by Paul Howe
Feb 19 2015 9:28PM
please explain in details
Started by umema abdulhussein in
by umema abdulhussein
Feb 19 2015 11:41AM