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Tag: management accounting notes

MANAGEMENT ACCOUNTING ( In English )

MANAGEMENT ACCOUNTING ( In English )

Education
MANAGEMENT ACCOUNTING ( In English ) MANAGEMENT ACCOUNTING ( In English ) Capital Budgeting ( g~jab ev‡RwUs ) m~&&Î As‡Ki g‡a¨ hw` Tax Rate †`Iqv bv _v‡K Zvn‡j †h Amount ¸‡jv †`Iqv _vK‡e& J Amount †K CFAT / NCB a‡i AsK ïiæi Ki‡Z n‡e| As‡Ki g‡a¨ hw` Tax Rate †`Iqv _v‡K, †Kvb ïiæi K_v D‡jøL bv _vwK‡j CFBT †_‡K AsKwU ïiæ Ki‡Z nB‡e| Avi hw` †Kvb ïiæi K_v D‡jøL _v‡K Zvn‡j †mLvb †_‡K AsKwU ïiæ Ki‡Z nB‡e|†hgb t- Cash Flow BeforeTax = (CFBT), Earning Before Tax = (EBT),Earning After Tax = (EAT), Cash flow After Tax =(CFAT) / Net Cash Benefit = (NCB) BZ¨vw` _vK‡Z cv‡o| CFBT – Dep: Exp = EBT – Tax Rate % = EAT + Dep : Exp = CFAT / NCB Dep : Exp = (NCO-S.V)/Year 1 2 3 4 = (2 - 3) 5 = (4 × Tr) 6 = (4 - 5) 7 = (6 + 3) MANAGEMENT ACCOUNTING ( In English ) (01). Pay Back...
Management Accounting (In English ) Chapter-3

Management Accounting (In English ) Chapter-3

Education
Management Accounting (In English ) Chapter-3   Absorption and Variable Costing (cwi‡kvlY I cwieZ©bkxj e¨q ) m~G : 01. Calculation of Opening, Closing, Production unit, and Sales unit. Opening + Production = Sales + Closing. Opening = Sales + Closing – Production. Production = Sales + Closing – Opening. Sales = Opening + Production –Closing. Closing = Opening + Production – Sales. 02. Manufacturing cost per unit. Particular Absorption Variable Direct Material Direct Labor Variable overhead Fixed factory overhead ( Cost per unit. Management Accounting (In English ) Chapter-3 03. Forma for Income Statement under absorption Costing : Name of Company Income Statement under Absorption Costing For the period ended.................. Particulars Taka Taka Sales...