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ACCT 2102 FINAL EXAM REVIEW QUESTIONS AND ANSWERS

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ACCT 2102 FINAL EXAM REVIEW QUESTIONS AND ANSWERS

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Calculate division segment margin


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contribution margin - traceable fixed costs




Calculate NPV (Net Present Value) giving specific cash flow information.


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Net Present Value:
-Calculate the present value of each cash flow and then add, or "net", those
present values to arrive at the capital project's net present value.


1. Identify the amount and timing of each cash flow.

, 2. Determine the appropriate discount rate.
3. Calculate the present value of each cash flow.
4. Calculate the net present value of the project




direct material quantity variance


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part of the direct materials flexible budget variance that is caused by using
more or less material than the standard quantity allowed for actual production


SP(AQused-SQ)




Chapter 12


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Understand the difference between a "horizontal" analysis and a "vertical"
analysis. Be prepared to perform each.

Calculate debt-to-equity ratio.




breakeven in sales equation


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