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Exam Prep, Part 1
> 15.4 Direct Labor Variances > Flashcards
15.4 Direct Labor Variances Flashcards
Study These Flashcards
Exam Prep, Part 1
(52 decks)
P1SA1 Financial Statements
P1SA2 Recognition, measurement, valuation and disclosure
P1SB Planning, Budgeting, Forecasting
P1SC Performance Management
P1SD Cost Management
P1SE Internal Controls
P1SF Technology and Analytics
1.1 Concepts of Financial Accounting
1.2 Statement of Financial Position (Balance Sheet)
1.3 Income Statement and Statement of Comprehensive Income
1.4 Statement of Changes in Equity and Equity Transactions
1.5 Statement Of Cash Flows
1.6 Consolidation Accounting
2.1 Accounts Receivable
2.2 Inventory—Fundamentals
2.3 Inventory — Cost Flow Methods
2.4 Measurement of Inventory Subsequent to Initial Recognition
3.1 Investments in Equity Securities
3.2 Equity Method
3.3 Investments in Debt Securities
3.4 Property, Plant, and Equipment
3.5 Intangible Assets
4.1 Contingencies and Warranties
4.2 Leases
4.3 Income Taxes
4.4 Accounting for Bonds Payable
5.2 Recognition of Revenue over Time
7.4 Absorption And Variable Costing
8.3 Activity-Based Costing
8.4 Life Cycle Costing
9.1 Joint Product and By-Product Costing
9.2 Overhead Allocation and Normal Costing
12.1 Correlation and Regression
9.3 Allocating Service Department Costs
12.4 Strategic Management
12.3 Expected Value and Sensitivity Analysis
13.1 Roles of Budgets and the Budgeting Process
13.2 Budgeting and Standard Costs
13.3 The Master Budget
13.4 Budget Methodologies
14.1 Sales Forecasts and Sales Budget
14.2 Operating Budget Calculations - Production and Direct Materials
14.3 Operating Budget Calculations - Others
14.4 The Capital Budget and Projecting Cash Collections
14.5 Cash Disbursements and the Cash Budget
14.6 Pro Forma Financial Statements
15.1 Variance Analysis Overview
15.2 Static And Flexible Budget Variance
15.3 Direct Materials Variances
15.4 Direct Labor Variances
15.5 Mix And Yield Variances
15.6 Overhead Variances
