Cost Accounting Calculations Pdf

This Standard should be applied in accounting for borrowing costs. Full employee management with ROE forms, top ups, benefit calculations and more Easy access for managing T4 and T4A tax forms. Cost Allocation to Completed Units and Units in Process 20. Medical costs are arguably the most expensive aspect of owning a pet; even smaller expenses quickly add up. When inventory is purchased, the actual cost of the inventory is added to the total cost, which can result in the average cost changing. Choosing an Accounting Method. Historical Cost Accounting Example For example, if Sunny purchased an asset for $5,000 and estimated depreciation expense of $500 per year for 10 years, the cost of the asset after the first year less depreciation is $4,500. recommend that you come. This system has been in use since at least the 12th century and it continues to be the most effective financial accounting system today. A useful way of checking your answer is to remember that, for most companies, the cost of debt (before tax) is usually lower than the cost of equity. Alternatively, the reduced costs for all decision variables can be computed directly from the shadow prices on the structural constraints and the objective-function coefficients. 2014-09 will amend FASB Accounting Standards Codification® (ASC) by creating Topic 606, Revenue from Contracts with Customers and Subtopic 340-40, Other Assets and Deferred Costs—Contracts with Customers. With Microsoft Dynamics AX, you can use the following different costing methods: Normal costing. gain sale of a long-term asset for more than its carrying (book) value; elimination of an obligation for less than its carrying value. Fourth, the college’s indirect cost calculation should be verified by an independent accounting authority and retained on file for review by auditors, and/or federal oversight staff. Most managerial/cost accounting textbooks discuss learning curves by first describing the curvilinear power function and contrasting the cumulative average-time and the individual unit- time variations of it (Blocher et al. agency costs with free cash flow: if a company has free cash flow, this cash flow may be wasted and, hence, is underutilized – resulting in an agency cost. See full list on myaccountingcourse. 9 Indirect Cost. ” On the other hand, a DOT may have other purposes for estimating environmental cost beyond program development and project management. Using fixed costs of $300,000, the break‐even equation is shown below. An example of fixed assets are buildings, furniture, office equipment, machinery etc. The exact costs included in the calculation of cost of sales will differ from one type of business to another. A useful way of checking your answer is to remember that, for most companies, the cost of debt (before tax) is usually lower than the cost of equity. 9%, while the median fund in the lowest-cost quartile had an average yearly return of 7. stock fund in the highest-cost quartile had an average yearly return of 6. , standard cost) which reasonably approx imates historical cost. Please note: 8 percent means 8 percent of “modified total direct costs “that in turn means 8 percent of total direct costs, less equipment, contracts, and. •Investment property: reported at cost or fair value. The DCF analysis is focused on cash flow generation and is less affected by accounting practices and assumptions. The specific identification costing assumption tracks inventory items individually, so that when they are sold, the exact cost of the item is used to offset the revenue from the sale. In this video, we build out a roasted chicken brie sandwich with a side salad and a ramekin of sun-dried tomato ranch dressing. of the accounting policies, including policies for determining which costs are capitalised, whether a cost or valuation model is followed and depreciation (including assessment of residual values) appropriately calculated. 1 Introduction 46 4. Department of Accounting and Information Systems Business Room 260 Phone: (915) 747-5192. Direct is the cost of materials, wages of workers, etc. LABOUR COSTS / ACCOUNTING FOR LABOUR. Without a system of calculating the hourly cost, the calculation of personnel costs for FP6 projects,. Topics covered includes: Costing and Cost Accounting, Cost classification, Labour, Importance of Labour Cost Control, Time Wage System, Methods of Costing, Contract Costing, Cost Control Techniques. Under SFAS No. Calculate postage costs and estimate delivery times. The prices used are from company available cost files adjusted to a particular location, or from quotes from suppliers and subcontractors. All notified industries shall maintain their cost accounts in compliance with the rules issued for the particular industry. These distribution costs are the amounts paid for. Sales turnover is the company's total amount of products or services sold over a given period of time - typically an accounting year. Please note: Only in-person, on-campus costs are able to be calculated at this time. Introduction to Financial Management Lesson 2. Doing your calculations in a spreadsheet is great as you can easily change the interest rate until the NPV is zero. You can print it out and use it on the proctored. In the weighted average example (see Figure), the calculation of number of units accounted for does not differentiate between units in beginning inventory and those units started and completed during the period because the costs are averaged for all these units. Information provided by financial accounting includes quarterly and annual income statements, balance sheets, and cash flow statements, and statements of retained earnings. use the examiner’s reports as a resource here. They accomplish this by scrutinizing all of the associated expenses within the supply chain. Linked to auditing, cost control is an activity that is aimed not only at reactive reporting of decision results, but also at accounting for the decisions and visions of the client and advising the client how best to achiev e desired outcomes (Knipe et al. The food sales and costs should be generated during a set accounting time period of at least two weeks or more typically, every 28 days. (Cost – Salvage)/Recover Period ($75,000 – $5,000)/5=$14,000 with half year convention. , London, defines Cost Accounting as “an application of accounting and costing principles, methods and techniques in the ascertainment of costs and the analysis of savings and/or excesses as compared with previous experience or with standards”. Finance and Accounting Lesson 3. Letter on Indirect Cost and Accounting Changes Effective Beginning 2007–08 (Dated 15-Dec-2006) Letter on Indirect Cost Plan for Local Educational Agencies (Dated 07-Nov-2005) Additional Resources. Malappuram, Kerala, India-673 635 330. A direct cost can be a fixed cost or variable cost. Don’t predict what you think the examiner wanted. The sources include information about items, bills routings, indirect cost calculation formulas, and the costing version. 2 Adding Segmentation Data to Cost-per-Hire Calculations _____23. 7 Installation of a costing system 1. 6 Limitations or Objections Against cost Accounting 1. 2014-09 will amend FASB Accounting Standards Codification® (ASC) by creating Topic 606, Revenue from Contracts with Customers and Subtopic 340-40, Other Assets and Deferred Costs—Contracts with Customers. 1 Pros of ABC 21. Calculation of Primary Distribution of Overheads Problem No 6. Without a system of calculating the hourly cost, the calculation of personnel costs for FP6 projects,. Cost Accounting Formula's - Free download as PDF File (. The result should be close to 1. That portion of cost that is indirectly expended in providing a product or service for sale (cannot be traced to a given cost object in an economically feasible manner) and is included in the calculation of Cost of Goods Sold, (i. and it builds on historical accounting information provided by financial accounts. calculation of outpatient service cost to charge ratios net of reductions for medicaid only : form: instructions: d001: worksheet d part i apportionment of inpatient. Perform cost accumulation tasks as a member of the target costing group Desired Qualifications: 3+ years of accounting/finance experience, or 5+ years experience in industrial engineering. MACRS depreciation accelerates cost recovery and lowers taxable income by taking larger deductions early in an asset's life and smaller deductions later. Principal’s Costs – may be allowed as a direct cost but is always pulled into the calculation of the rate as a direct cost. The ASU is intended to increase the consistency and comparability of financial statements prepared under the liquidation basis of accounting. Kitten also purchases £5,000 worth of makeup in cash from a special dealer that she has contacts with. Present value of income, cash flows, or cost savings actually or hypothetically due to the asset. The US Inflation Calculator uses the latest US government CPI data published on August 12, 2020 to adjust for inflation and calculate the cumulative inflation rate through July 2020. The short-run cost function assumes that the optimal combination of the optional inputs are used together with the fixed inputs Methods of Estimating Costs Accounting Allocate expense categories to services provided using: Detailed cost data from accounting systems Activity data from operating MIS Engineering. 2 Cons of ABC 21. Learners need to understand the nature of costs and the impact on those costs of expanding the organisation or increasing business activity. Cost accounting is a practice of cost control which is as follows:-(a) Cost accounting is a branch of systematic knowledge that is a discipline by itself. “Learning Free Online Accounting Concepts & Principles” Accounting Test Paper Questions with Answers On Accounting For Depreciation Of Fixed Assets _____ (Page 1) [If you need more questions and answers E-books on subjects like bookkeeping, financial accounting, costing/managerial accounting and financial. Introduction to Financial Management Lesson 2. (7) (5) (16) (10) 1. It should be noted that in such cases the results of the calculations have a different meaning. Cost Calculator: This tool calculates cost savings associated with reduced costs for hazardous inputs in a facility process, reduced costs for handling hazardous waste, reductions in annual air permitting fees that are based on actual emissions, reduced water discharge treatment costs based on gallons of discharged, reduced charges for water. improvement event, the implementation, and cost accounting of a lean project. 854% x (1-15%) = 6. Activity Sequence-Sensitive: A calculation used in activity-based costing for determining the costs associated with activities based on particular time-based processes. 10 Stabilized Rates. Records Management retention scheduling 3. INTRODUCTION. Financial accounting reports are gen erally prepared on a monthly basis for internal and external purposes. Replacement Cost New –2 Obsolescence Factors 1 Estimates the fair value of an asset by approximating its depreciated replacement cost, which would include all costs necessary to construct a similar asset of equivalent utility at prices applicable at the time of reconstruction. , London, defines Cost Accounting as “an application of accounting and costing principles, methods and techniques in the ascertainment of costs and the analysis of savings and/or excesses as compared with previous experience or with standards”. n 45/365 of operating costs n Balance Sheet Method n Current and accrued assets compared to current and accrued liabilities n Compare rate base to the return bearing capitalization – if capitalization exceeds rate base, the difference is cash working capital – if capitalization less than rate base, difference is cost free source of capital. computing skills as well as cost accounting techniques. Purchase Price – The amount of money that is paid for something. Cost accounting is a practice of cost control which is as follows:-(a) Cost accounting is a branch of systematic knowledge that is a discipline by itself. Cost accounting is regarded as the process of collecting, analyzing, summarizing, and evaluating various alternative courses of action involving costs and advising the management on the most appropriate course of action based on the cost efficiency and capability of the management. 9 Indirect Cost. ) 200’s —Operating Costs (utilities, goods and services) 300’s —Reserves (for replacement may be submitted with the budget for high-rise or and major mid-rise projects. - Costs are counted in the internal accounting, for example: material costs, labor costs, equipment costs, planning costs or the costs of subcontractors. Detailed cost estimates are prepared at the submittal stages of design (typically at 30%, 60%, and 90%) based on quantity take-off calculations. Ordering Cost. For cost questions, contact the Registrar at [email protected] It consist its own principles, concepts and conventions which may vary from industry to industry. Establish a burden rate Your individual burden rate is a vital component to profitability, and your calculations should be reviewed every six months or so to account for changes. The share of economic activity (gross domestic product, or GDP) devoted to health care has. As far as accounting is concerned, the product costs of the sold products are captured in the income statement, while that of the unsold product is reflected in the inventory of finished goods. 3 Cost Accounting and Financial Accounting — Comparison 1. Improve your construction labor costs by only 5%, and you can improve your net profit amount to 4-5%. CVP analysis examines the behavior of total revenues, total costs, and operating income (profit) as changes occur in the output level, selling price, variable cost per unit, and/or fixed costs of a product or service. Activity Sequence-Sensitive: A calculation used in activity-based costing for determining the costs associated with activities based on particular time-based processes. While the fact that labor is the highest cost is self evident, the ranges in what percent labor consumes can range from 55-80% in these various sources. To this end, Cabinet resolved that the concept of. kitchen and cooking equipment, tableware and linens. Marketing: What it costs to promote your restaurant; Using food cost formula is a good practice for successful restaurants, but remember to track other expenses as well. computing skills as well as cost accounting techniques. This is an easy-to-use Excel template to help users quickly determine overhead cost based on activities contributed. Depreciation often is the greatest expense incurred by drivers during the first five years of vehicle ownership. We will also cover changes in accounting estimates for the calculation of depreciation and how best to account for them. Network and telecommunications costs have plummeted over the last decade, and so perhaps those costs consume a smaller portion than they have historically. On the other hand, financial accounting helps us understand how profitable a company is through financial statements. Different accounting branches came into existence keeping in view various types of accounting information needed by different class of people viz. Create excel spreadsheets/workbooks as well as create adobe pdf client files to support various calculations in the financial statements and tax returns. Suppose someone quits her job and becomes a full-time student. Divide that rate by the expected realization factor for the group to obtain a required internal. ADVERTISEMENTS: In this article we have compiled various cost accounting problems along with its relevant Solutions. The cost. This is a great place to use Cost Center groups to easily select desired cost centers since you cannot enter a range. This publication has been compiled to assist users in gaining a high level overview of Accounting Standards for Not-for-Profit Organizations (ASNPO) included in Part III of the CPA Canada Handbook – Accounting as of October 31, 2019. The machine is essentially the same as the existing machine but it now costs £150,000. During the execution of a project, procedures for project control and record keeping become indispensable tools to managers and other participants in the construction process. Accounting Basics For Beginners ACCOUNTING BASICS FOR BEGINNERS Module 1: Nature of Financial Accounting. Free collection of financial calculators in Excel, including retirement, 401(k), budget, savings, loan and mortgage calculators. Marginal cost is the variable cost of one unit of product or service. Purchase Price – The amount of money that is paid for something. ADVERTISEMENTS: In this article we have compiled various cost accounting problems along with its relevant Solutions. Fully customizable tools and features Easily adjustable settings make this food cost calculator specific to your restaurant and operations. Job cuts will also include the former CEO, who typically leaves with a compensation package. (Sales – Variable cost per unit) MARGIN OF SAFETY [MOP] 1. This test contains questions on Cost Accounting, such as identifying Includable and Excludable expenses, deferred costs, as well as relevant terminology. Under Historic Cost Accounting the Balance Sheet at the end of 1993 would show cost of £100,000 less 6 years depreciation of £10,000 i. Examples of accounting policy options existing within U. Analysts are cautioned, however, that average costs may not always be the most appropriate measure. The less prominent placement of process costing, even in the cost accounting textbooks, is consistent with a decline in its perceived relative importance in accounting practice. The methods of cost calculation have seen acontinuous evolution generated by the new problems that cost calculation had to respond to. The cost approach is based on the premise that a. Wage Payment 5. 3 Post-employment Benefits 3. Financial Statements. Liquidation Basis of Accounting Background On April 22, 2013, the FASB issued ASU 2013-07, which provides guidance on when and how to apply the liquidation basis of accounting and on what to disclose. This can be as much as a 100 percent increase in your construction business’ bottom line! If you can improve your construction labor by 5 percent (see figure 1 above), your net profit will increase to $7,000, or from 5 to 7 percent net profit. cost of building the brand is. The cost of all this care can be upwards of $800, but shelters rarely ask this much. It is a cross between an accelerated and straight-line depreciation calculation. In other words, Cost Per Hire or CPH means expenses incurred by an employer for recruiting a new staff from advertising to joining an employee against the total number of recruitments. T code ck13- view of Cost estimate Cost element and cost component like Mat, Labor, OH etc. These prices are current as of August, 2007. In 2010, the U. 2 Adding Segmentation Data to Cost-per-Hire Calculations _____23. rent, utilities, equipment maintenance, etc. This test contains questions on Cost Accounting, such as identifying Includable and Excludable expenses, deferred costs, as well as relevant terminology. computing skills as well as cost accounting techniques. cost of sales: On an income statement, the cost of purchasing raw materials and manufacturing finished products. The necessity of having a cost accounting function has been recognized by the Companies Act 1956. Extra questions for Chapter 3 Cost assignment 3. Cost calculations are used, to large extent, by managerial accounting. See full list on myaccountingcourse. See the table below for an example. The Financial Accounting Standards Board (FASB) introduced a new accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on. NPV Calculation – basic concept PV(Present Value): PV is the current worth of a future sum of money or stream of cash flows given a specified rate of return. Enable interest calculation 1. This is known as the company’s period of account or POA. [Twenty shares were sold on 05/26/98, the sale price was $83. The K-1 doesn't always give the information you need to report the cost basis for MLP. Economic Ordering Quantity 3. "Mark-up" is basically another way of saying the profit - the difference between the sales price and the cost - but specifically referring to the cost as the starting point or basis of the calculation. and comparable costs of recruitment through a standard algorithm to calculate the 10. The difference between "cost accounting" and "financial accounting are terms refer to the accounting techniques used internally by a company's management to determine the costs of running the business and help in decision making. When costs are rising, LIFO will give the highest cost of goods sold and the lowest gross profit. (b) Cost accounting is a science and arts both. It is simple, inexpensive, and it saves you hours of headaches trying to "tally up" all of your deductible, and other expenses for accounting and tax purposes. Shipping is often approximated, usually UPS ground or whatever is least expensive. 1 The financial records covered by this publication are the following broad categories:. In this context, principles of accounting refers to the concepts which guide Accountants & financial statements. Bhattacharyya Principles and Practice of Cost Accounting- PHI Learning Private Limited. accordance with the matching principle in financial accounting. Cost Objects: A cost object is any activity for which a separate measurement of costs is desired. 090 10,000 903 20,000 20,903 1,394. Choosing an Accounting Method. Workings should be shown. We will also cover changes in accounting estimates for the calculation of depreciation and how best to account for them. If not, the company is losing an inordinate percentage of its sales to sales discounts, returns, and allowances. 6 Action after receipt of tenders 57 4. Cost Accounting - Financial Accounting Relationship In the Uniform Accounting Plan which has started to be implemented since 1994. Fully customizable tools and features Easily adjustable settings make this food cost calculator specific to your restaurant and operations. Net profit / P/V Ratio 3. Cost Accounting (Calculations, General Ledger) Accounting; Grade 11; Cost Accounting (Calculations, General Ledger) View Topics. Thakur : Cost Accounting – Theory & Practice; Excel Books, A-45, Naraina, Phase-I, New Delhi-110028. Seventy-five of the miles were vehicle fencing and costs ranged from $200,000 to $1. The calculation includes direct and indirect costs. loan interest, taxes & fees, fuel, maintenance and repairs into. The new “split shares” have the same cost basis of $26. Accounting for landfills give rise to three specific accounting issues, namely: • Accounting for site improvements; • Accounting for rehabilitation costs; and • Accounting for landfill airspace (intangible asset). The APR calculator follows the method specified in the Truth-in-Lending Act for calculating APR (which is an IRR calculation). Market transaction price, bid, or offer for identical or reasonably similar asset. INTRODUCTION Due to efficiency considerations the non-core ac-tivities have more and more often been outsourced in various industries in the last decades. Download the BBA in Accounting Degree Plan to Follow Prior to Fall 2018 (PDF) Download the BBA in Accounting Degree Plan (PDF) Accounting Career Information (PDF) Contact Us. For example, if you own a printing company, the paper for each project is a. 501/516 Accounting Spring 2004 Professor S. This can be as much as a 100 percent increase in your construction business’ bottom line! If you can improve your construction labor by 5 percent (see figure 1 above), your net profit will increase to $7,000, or from 5 to 7 percent net profit. Part of getting started is and we recommend that you. Seamless integration with Wave Accounting software; Get the full picture of your cash flow with wage and tax payment reporting; Integrated employee portal for access to pay stubs, tax forms, and vacation leave. The spreadsheet is meant as a guide and a starting point for discussion. Naturally the guidelines were written in language consisted with the phased, waterfall based IT development model which was prevalent at that time. Malappuram, Kerala, India-673 635 330. Finance and. FINANCIAL ACCOUNTING SERIES (ISSN 0885-9051) is published quarterly by. GAAP and/or IFRS: •Interest and other borrowing costs: capitalize or expense. 50 - Cost basis price share:-26. Estimated Costs and Budgets. accordance with the matching principle in financial accounting. 5 principles and methodologies for cost accounting 31 3. According to popular opinion, a more accurate description of the Cost-of-Sales would be to refer to it as “Cost of the Goods Sold”. AVCO Periodic Inventory System. In the field of cost accounting, several formulas should be monitored on a regular basis. GnuCash is personal and small-business financial-accounting software, freely licensed under the GNU GPL and available for GNU/Linux, BSD, Solaris, Mac OS X and Microsoft Windows. Here are some of the most important cost accounting formulas: Net sales percentage. COQ measuring and reporting are traditionally based on ex post calculations. Doing your calculations in a spreadsheet is great as you can easily change the interest rate until the NPV is zero. Introduction Labour cost is classified as direct and indirect. cost of debt is 7. 3 The Reality of ABC. ADVERTISEMENTS: In this article we have compiled various cost accounting problems along with its relevant Solutions. Accounting Basics For Beginners ACCOUNTING BASICS FOR BEGINNERS Module 1: Nature of Financial Accounting. The DCF analysis is focused on cash flow generation and is less affected by accounting practices and assumptions. declining scale and offers costs that are very competitive with the private sector. The firm’s economic profits are calculated using opportunity costs. Here servicing cost doesn’t include the repairs and maintenance cost. This would mean that if you placed an order for 100 shares, you would get the stock along with a check for $2,000. The Advanced Cost Accounting system provides the necessary tools for an entity to realize a return on investment in a relatively short time. In this video, we build out a roasted chicken brie sandwich with a side salad and a ramekin of sun-dried tomato ranch dressing. The ASU is intended to increase the consistency and comparability of financial statements prepared under the liquidation basis of accounting. No general main limitation as it is. The cost basis price is again divided by 2 making the new cost basis $26. Download the BBA in Accounting Degree Plan to Follow Prior to Fall 2018 (PDF) Download the BBA in Accounting Degree Plan (PDF) Accounting Career Information (PDF) Contact Us. The class numbered 6 is for income table and class number 7 is for cost calculations. Illustrated how labor burden add-on costs can make a tremendous difference in an employee’s actual cost per production hour. However, the conventional method fails to consider the environmental aspect because the environmental cost is usually considered as an overhead and, therefore, as “hidden” in the cost structure [1]. This software is also US-centric, costs may be different for Europe, Canada, Australia, etc. 15 per kilometer Buying: $5000 purchase cost, 3-year life, salvage $1200,. Single Phase Calculation: Most Single-Phase applications will be for Residential and Small Commercial buildings Balanced 3-Phase Power Measurement: Use if all 3 Phases pull the same amount of current Individual 3-Phase Current Measurement- Phase to Neutral: Use if the Phases pull different amounts of current- Most simple calculation for these. cost of sales: On an income statement, the cost of purchasing raw materials and manufacturing finished products. In the uniform accounting plan accounts with. ii COST ACCOUNTING. The completed-contract method of accounting is used by manufacturers and contractors. Try it free for 7 days. Cost accounting is the process of tracking, recording, and analyzing costs associated with the products or activities of an organization. reported the following cost and inventory data for. com does everything we need, and it's free! — Ian Hunter, Co-founder of Deacon Giles Distillery in Salem, MA www. Means Building Construction Cost Database. 5 FIFO Process Costing 21. A fixed direct cost might be the salary of an employee who performs direct labor. Select the sold or purchased units in the average inventory ending cost calculator, the tool will update you the total and average cost of the balance units and total. Cost Control, Monitoring and Accounting 12. The dissertation investigates whether it is. The above screen shows the distribution of cost as per the Cost component structure. Bhattacharyya Principles and Practice of Cost Accounting- PHI Learning Private Limited. 3 Subsequent Departments 20. $120 per month per fiber strand for 21 to 30 miles iv. It allows you to (1) easily add or remove budget categories, (2) plan for irregular. One reason for this is that traditional accounting systems tend to be focused around understanding product costs rather than customer costs. Interest expense is a cash outlay, but it’s a financing cost, not an operating cost. 7 Expense and revenue recognition can be different for purposes of calculating taxable income and earnings reported in the financial statements. members from accounting, marketing and other departments. You also use cost accounting to determine a price for your product or service that will allow you to earn a reasonable profit. Purchase Price – The amount of money that is paid for something. Part of getting started is and we recommend that you. The machine is essentially the same as the existing machine but it now costs £150,000. A quality site about financial and managerial accounting. Reports contain both trend and cross-sectional financial analysis in an accounting ratios and common size format. Also, a BA/BS degree, as well as excellent analysis skills, and the ability to collaborate with a multi-department team. changes in growth and investment opportunities). PDF | On Nov 28, 2008, Joseph Anbarasu published Basics of Cost Accounting | Find, read and cite all the research you need on ResearchGate. This company will also have a chargeable accounting period or CAP for the year ended 31. The break‐even point in units of 250,000 is. 00 $ 600 20 Incremental Output 5 Part Cost 100 Value. Develop skills in handling accounting data to prepare financial statements and appreciate the role of accounting from an open systems perspective Understand the functions of accounting standards and accounting regulatory bodies and the importance of business accounting to corporate and business. 9 million per mile. 4 You are provided with unit costs and the break-even point calculated for the past two years. These are prepared at regular intervals, and typically contain at least a balance sheet and an income statement. Letter on Indirect Cost and Accounting Changes Effective Beginning 2007–08 (Dated 15-Dec-2006) Letter on Indirect Cost Plan for Local Educational Agencies (Dated 07-Nov-2005) Additional Resources. Report cost calculations are computed on the basis of accounting figures and characterize the actual level of expenditures. The DCF analysis is focused on cash flow generation and is less affected by accounting practices and assumptions. This Standard should be applied in accounting for borrowing costs. In the periodic inventory system, the inventory balance is updated once at the end of the accounting. Cost of sales does not include indirect expenses such as distribution costs and marketing costs. For additional copies of this Accounting Standards Update and information on applicable prices and discount rates contact: Order Department Financial Accounting Standards Board 401 Merritt 7 PO Box 5116 Norwalk, CT 06856-5116 Please ask for our Product Code No. What is meant by Cost Accounting ? Ans. Some warehousing costs tend to be ignored or misallocated, because the analyst does not recognize where they belong. The more times you can. Watch the video to learn how to use our food cost calculator. You may use a calculator. Records Management retention scheduling 3. The cost of goods and services is the overall amount of money a business spends to provide their goods or services. It is the formal mechanism by means of which cost of products or services are ascertained and controlled. Finance and Accounting Lesson 3. The per unit costs are based on the equivalent units. Cost drivers; variable, fixed, step variable and mixed costs; relevant range; methods to estimate total product costs: high-low method, scatter-graph, and least-squares regression. Illustrated how labor burden add-on costs can make a tremendous difference in an employee’s actual cost per production hour. Cost per wafer at the equipment level is typically computed Òfrom the ground-upÓ using the cost of equipment depreciation, cost of direct labor, mainte-nance and materials, cost of energy and other. Based on the following assumptions, the allowed depreciation is:-Tax/accounting year end of 12/31-Annual depreciation of $14,000-With half year convention, 1/2 or $7,000 is allowed. List spending on assets. how to interpret the cost approach value indication • This diversity is particularly evident in intangible asset valuations prepared for financial accounting purposes (e. Management Accounting and Cost Accounting FEATURE STORY JETS Unlimited SE is a European-based airline positioned in the low-cost flight sector. Secondary Distribution 7. In addition, when you come to the revision phase we strongly. 3 Subsequent Departments 20. Business related legal and accounting fees $ Tax return preparation fees $ Other: $ Office Expenses: Furniture (desk, chair, calculator, etc) $ Office supplies (paper, pens, etc) $ Copying and printing $ Other: $ $ Rent on Business Property: Rental/lease of business property (copier, computer, etc) $ Other: $ Repairs: Cost of repairs to. Finance and Accounting Lesson 3. 50 and the cost to place an order is $50. The class numbered 6 is for income table and class number 7 is for cost calculations. By doing so and comparing the results to those of prior periods, one can spot spikes or drops in the performance of an organization, which can then be investigated to see if remedial action should be taken. The ability to calculate, compare and interpret these financial ratios is a key learning objective of this chapter. Using information from Rowlands, (2009), Bowman, (2011), and Ruffa, (2008) the research will identify ways to identify specific lean improvements and understand how to document the improvements as cost savings, cost avoidance or an increase in capacity. In other words, it is an aid to management for various management purposes. Typically, conventional cost accounting is designed mainly to calculate production cost for the purpose of determining the product selling price. These requirements apply to short term compensated absences and profit sharing and bonus plans. Introduction to Financial Management Lesson 2. We will also cover changes in accounting estimates for the calculation of depreciation and how best to account for them. IASA 86TH ANNUAL EDUCATIONAL CONFERENCE & BUSINESS SHOW Reinsurance Accounting: Calculating Technical Results Session 307 Tuesday, June 10, 2014 9:15am – 10:15am. When inventory is purchased, the actual cost of the inventory is added to the total cost, which can result in the average cost changing. Here, replacement cost is included only if the cost incurred meets the recognition criteria. List spending on assets. Preconditioning facilities or Grow Yard Cost Calculator [PDF description] [Excel spreadsheet] Hired Labor or Management Cost Calculator [PDF description] [Excel spreadsheet] Pickup, Trailer and Freight Cost Calculator [PDF description] [Excel spreadsheet] L. It allows you to (1) easily add or remove budget categories, (2) plan for irregular. 3 Post-employment Benefits 3. We have the cost of debt and cost of. This is an easy-to-use Excel template to help users quickly determine overhead cost based on activities contributed. 00$600 120 '$ 5. the Financial Accounting Standards Board (FASB) in Accounting Standards Codification (ASC) 450-20-25-2 and 720-20-25-14, entities must accrue “probable and estimable losses” as liabilities for IBNR4 claims and incidents, and record a corresponding expense. Ordering Cost. Cost data are subject to great misunderstanding than are value data. of the accounting policies, including policies for determining which costs are capitalised, whether a cost or valuation model is followed and depreciation (including assessment of residual values) appropriately calculated. 4 Pre-contract cost management 46 4. Moreover, the term environmental cost has at least two major dimensions: (1) it can refer solely to costs that directly impact a company's bottom line. Accounting falls into two broad categ ories: financing accounting and management accounting. By doing so and comparing the results to those of prior periods, one can spot spikes or drops in the performance of an organization, which can then be investigated to see if remedial action should be taken. For example, if you're starting a brick-and. For example. That portion of cost that is indirectly expended in providing a product or service for sale (cannot be traced to a given cost object in an economically feasible manner) and is included in the calculation of Cost of Goods Sold, (i. In any costing system, allocation of overhead costs isamatter of judgment, and no specific formula will be correct for every user. Gross margin. The amendments in this Update should be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income. The difference between "cost accounting" and "financial accounting are terms refer to the accounting techniques used internally by a company's management to determine the costs of running the business and help in decision making. Therefore, you must stay on top of the learning curve. Code to add this calci to your website Just copy and paste the below code to your webpage where you want to display this calculator. In other words, Cost Per Hire or CPH means expenses incurred by an employer for recruiting a new staff from advertising to joining an employee against the total number of recruitments. For example, if a company has sold $100,000 worth of products in a year and expended $65,000 for making the sales (cost of goods sold plus other operating expenses), then the profit of the company for the year is $35,000. 3 Post-employment Benefits 3. –Unit-cost data can potentially mislead decision makers in two ways: 1. In the uniform accounting plan accounts with. and comparable costs of recruitment through a standard algorithm to calculate the 10. Create excel spreadsheets/workbooks as well as create adobe pdf client files to support various calculations in the financial statements and tax returns. computing skills as well as cost accounting techniques. You can use this information to identify which business and non-value-added costs you can cut without affecting the quality of your merchandise or services. For instance, if your sales are $400,000 for the year and your average retail is $100,000, your turn is 4. The Perpetual/Sales method calculates your cost of sales by including only the cost of items sold to your customers through your invoices. The DCF analysis also allows different components of a business or synergies to be valued separately. 2 Which cost does the Standard Cost Model measure Before describing the method – the Standard Cost Model - it is important to clarify what is meant by administrative costs. These are prepared at regular intervals, and typically contain at least a balance sheet and an income statement. The APR calculator follows the method specified in the Truth-in-Lending Act for calculating APR (which is an IRR calculation). Introduction to Financial Management Lesson 1. Here you can, Download Principles of Accounting Textbook pdf, also. Linked to auditing, cost control is an activity that is aimed not only at reactive reporting of decision results, but also at accounting for the decisions and visions of the client and advising the client how best to achiev e desired outcomes (Knipe et al. The book Keeping and Accounting Process In accountancy the Double Entry Bookkeeping (or double entry accounting) is the. In this view, the shadow prices are thought of as the opportunity costs associated with diverting resources away from the optimal production mix. Break‐even point in units. Accounting Implication The deemed cost of the investment property shall be the FV at the date of the transfer. In accounting they also often refer to mixed costs. The chargeable accounting period is usually the period for which the company makes up a set of accounts. 87 calculations, as it did under Accounting Principles Board (APB) No. Keep in mind that some of these are true one-time costs (i. Students in fully online programs can view current program costs for undergraduates (PDF) and graduates (PDF). Here you can, Download Principles of Accounting Textbook pdf, also. 3 Cost Accounting and Financial Accounting — Comparison 1. In addition, when you come to the revision phase we strongly. Also, the government will not knowingly negotiate a fixed price contract based on cost or pricing data including any unallowable costs. Introduction To Cost Accounting 15. We do our best to give you the whole picture, showing you an estimated budget for the whole school year that also includes budget estimates for room and board, books and supplies, and living expenses. Therefore, accounting profits are higher than. S 4- To calculate accurate price of Goods. Activity Sequence-Sensitive: A calculation used in activity-based costing for determining the costs associated with activities based on particular time-based processes. All notified industries shall maintain their cost accounts in compliance with the rules issued for the particular industry. These estimates rely on cost databases such as the Commercial Unit Price Book (C-UPB) or the R. temppublish. It appears on the income statement and is deducted from the sales revenue for the calculation of gross profit (or gross margin). The K-1 form sent out by an MLP requires you to make some calculations before completing your tax return. Historical Cost Accounting Example For example, if Sunny purchased an asset for $5,000 and estimated depreciation expense of $500 per year for 10 years, the cost of the asset after the first year less depreciation is $4,500. The US Inflation Calculator uses the latest US government CPI data published on August 12, 2020 to adjust for inflation and calculate the cumulative inflation rate through July 2020. Oversees the cost control systems, manages and interprets cost audits, and prepares cost accounting reports for presentation to top management. While the fact that labor is the highest cost is self evident, the ranges in what percent labor consumes can range from 55-80% in these various sources. Calculate interest in simple mode Interest calculation on outstanding balances is allowed for any ledger account. ] Identifying Circumstances That Require Accounting Estimates. Revelation Accounting Software 1 1. 00$600 100 $ 6. Management Accounting and Cost Accounting FEATURE STORY JETS Unlimited SE is a European-based airline positioned in the low-cost flight sector. 87 calculations, as it did under Accounting Principles Board (APB) No. There has been research and debate as to whether there are truly costs to free cash flow, yet his theory did shift focus away from earnings and towards to the concept of free cash flow. accounting transactions • result of surplus/deficit (calculated as Revenue less Expenses) and represented in the Operating Statement. For example, if an asset such as capital is used for one purpose, the opportunity cost is the value of the next best purpose the asset could have been used for. Non Current Assets The asset accounts (the 2XXXX series of accounts in the Chart of Accounts) shown here. Activity Sequence-Sensitive: A calculation used in activity-based costing for determining the costs associated with activities based on particular time-based processes. ) may eventually need to be replaced down the line due to general wear and tear. Bad: taxed at corporate level, just as if company liquidated; also, gains/losses. This would mean that if you placed an order for 100 shares, you would get the stock along with a check for $2,000. gain sale of a long-term asset for more than its carrying (book) value; elimination of an obligation for less than its carrying value. The LIFO method for financial accounting may be used over FIFO when the cost of inventory is increasing, perhaps due to inflation. The last calculation using the mathematical equation is the same as the break‐even sales formula using the fixed costs and the contribution margin ratio previously discussed in this chapter. S 4- To calculate accurate price of Goods. Bad: taxed at corporate level, just as if company liquidated; also, gains/losses. The DCF analysis also allows different components of a business or synergies to be valued separately. The restaurant food cost calculator uses the last calculated cost as the amount to calculate the portion cost. We do our best to give you the whole picture, showing you an estimated budget for the whole school year that also includes budget estimates for room and board, books and supplies, and living expenses. Cost and unit cost calculations using step-down accounting LESONG CONTEH AND DAMIAN WALKER Health Policy Unit, London School of Hygiene and Tropical Medicine, London, UK There is paucity of unit cost data from low- and middle-income countries, although recent initiatives have emerged to help rectify this. calculation completed. Seventy-five of the miles were vehicle fencing and costs ranged from $200,000 to $1. Accounting software costs can begin around $9 per user, per month, or more than $1,000 for an advanced system with more users. Cost accounting is a branch of accounting and has been developed due to limitations of fi nancial accounting. 3 Cost accounting 1. BACK TO TOP. Next, execute plan cost center splitting which splits costs when you have more than one activity type in a cost center and you want to split the costs between two activities based on activity qty or some other basis. Principles underlying accounting balance sheets! An Abiding Belief in Book Value as the Best Estimate of Value: Unless a substantial reason is given to do otherwise, accountants view the historical cost as the best estimate of the value of an asset. For instance, if your sales are $400,000 for the year and your average retail is $100,000, your turn is 4. Cost model When an entity adopts the cost model, the property, plant and equipment shall be carried at its cost less subsequent accumulated depreciation and impairment losses: Carrying amount under the cost model = cost – accumulated depreciation – accumulated impairment losses. Users are also free to modify the activities to other relevant activities for calculating their own OH cost. It is a cross between an accelerated and straight-line depreciation calculation. The branch of accounting that deals with calculation of cost per unit, management of cost per unit and control of cost per unit is called cost accounting 3. Fourth, the college’s indirect cost calculation should be verified by an independent accounting authority and retained on file for review by auditors, and/or federal oversight staff. This is how the above transactions effect the accounting equation. These prices are current as of August, 2007. Topics covered includes: Costing and Cost Accounting, Cost classification, Labour, Importance of Labour Cost Control, Time Wage System, Methods of Costing, Contract Costing, Cost Control Techniques. Its primary function is to ascertain and control costs. Assets = Proprietors’ funds + Liabilities. The cost leadership strategy is important when your customers can easily go to the next shop. Accounting 303 covers many aspects of cost accounting, so this is a formula sheet with the information in one place for ratios and calculations. The Council of the Association of Accountancy Bodies in West Africa (ABWA) recognised the difficulty of students when preparing for the Accounting Technicians Scheme West Africa. In the uniform accounting plan accounts with. Fully customizable tools and features Easily adjustable settings make this food cost calculator specific to your restaurant and operations. The Advanced Cost Accounting system provides the necessary tools for an entity to realize a return on investment in a relatively short time. It would be very easy to focus on just the applications of techniques and procedures. Financial ratio formulas Prepared by Pamela Peterson Drake 1. Datta Price: Free How to Download PDF Books Free Course Outline: Financial Management & Cost Accounting Module 1. Payback Period = 3 + 11/19 = 3 + 0. Business Startup Cost Calculator Last Updated Saturday, July 4, 2020 Calculate your startup costs so you know how much money you need to get your small business or home business started and run it until it becomes profitable. Whether it's purchasing stationery or a new corporate IT system, a bigger company placing the orders can save more on costs. Choosing an Accounting Method. The scope of management accounting is broader than that of cost accounting. You should possess excellent analytical skills along with the ability to combine different data and calculate profit margins. Topics covered includes: Costing and Cost Accounting, Cost classification, Labour, Importance of Labour Cost Control, Time Wage System, Methods of Costing, Contract Costing, Cost Control Techniques. Principal’s Costs – may be allowed as a direct cost but is always pulled into the calculation of the rate as a direct cost. A surplus increases Accumulated Funds, and a deficit decreases Accumulated Funds. Managerial and Cost Accounting 8 Contents 20. Factory overhead cost Prepare the Production Cost Statement for the year ended 28 February 2010. When the same unit costs are used at different output levels 2014/6/24 16 The best way to avoid theses two potential problems is to keep focusing on 1) total revenues and total costs and 2) the relevance concept. This tool takes into consideration all the costs to run a solution, including physical facilities, power and cooling, providing a realistic end-to-end comparison of your costs. GnuCash is personal and small-business financial-accounting software, freely licensed under the GNU GPL and available for GNU/Linux, BSD, Solaris, Mac OS X and Microsoft Windows. Letter on Indirect Cost and Accounting Changes Effective Beginning 2007–08 (Dated 15-Dec-2006) Letter on Indirect Cost Plan for Local Educational Agencies (Dated 07-Nov-2005) Additional Resources. Management Accounting and Cost Accounting FEATURE STORY JETS Unlimited SE is a European-based airline positioned in the low-cost flight sector. This test contains questions on Cost Accounting, such as identifying Includable and Excludable expenses, deferred costs, as well as relevant terminology. Decision Rule. This company will also have a chargeable accounting period or CAP for the year ended 31. This is the truck driver accounting spreadsheet program. Information provided by financial accounting includes quarterly and annual income statements, balance sheets, and cash flow statements, and statements of retained earnings. Change in Industry Structure and Implications for Airline Operating Cost Trends. IASA 86TH ANNUAL EDUCATIONAL CONFERENCE & BUSINESS SHOW Reinsurance Accounting: Calculating Technical Results Session 307 Tuesday, June 10, 2014 9:15am – 10:15am. Differences Between Cost Accounting and Financial Accounting. –Unit-cost data can potentially mislead decision makers in two ways: 1. For example, a company prepares a set of accounts for the year ended 31 December 2011. Cost estimating and cost management tools continue to be developed and will be added to the department’s estimating tool box as they become available. This chart shows that on average, funds with lower costs have outperformed those with higher costs. Different accounting branches came into existence keeping in view various types of accounting information needed by different class of people viz. Download Principles of Accounting Textbook : Here we have provided detailed information for Principles of Accounting text book. In other words, it is an aid to management for various management purposes. In accounting terms, depreciation is defined as the reduction of recorded cost of a fixed asset in a systematic manner until the value of the asset becomes zero or negligible. Calculate economic order quantity (EOQ) Calculation: Underlying Assumptions of Economic Order Quantity: The ordering cost is constant. Credits and Debits. Financial Statements. The Periodic/Purchases method would reflect your cost of sales as R 1,000. Press Ctrl+A to save the Company Operations Alteration. Doing your calculations in a spreadsheet is great as you can easily change the interest rate until the NPV is zero. The project on accounting shows the ability of the student to the practical application of the knowledge gained during training - the result is a proposal of own solution to the problem. Cost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives used to determine options which provide the best approach to achieving benefits while preserving savings (for example, in transactions, activities, and functional business requirements). Cost Accounting Justification Non-Personnel Costs Checklist - This form is optional. The K-1 form sent out by an MLP requires you to make some calculations before completing your tax return. Industry Study Comment These studies are intended to provide readers with a comprehensive review of the pertinent accounting conventions, academic literature, and approaches to security analysis. 10 Stabilized Rates. 15 at the 10th wage. The accounting period is typically one year but can be any length. International accounting terms and formats should be used as appropriate. The cost. care, accrual accounting entails deciding when patients have received services for which the organization is entitled to income, as well as how and when the cost of these services is measured. When the same unit costs are used at different output levels 2014/6/24 16 The best way to avoid theses two potential problems is to keep focusing on 1) total revenues and total costs and 2) the relevance concept. The company buys a new machine in early 1994. Cost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives used to determine options which provide the best approach to achieving benefits while preserving savings (for example, in transactions, activities, and functional business requirements). Email: [email protected] 5 Advantages of Cost Accounting 1. (not gain minus cost) (Mogollon & Raisinghani, 2003). According to popular opinion, a more accurate description of the Cost-of-Sales would be to refer to it as “Cost of the Goods Sold”. These are prepared at regular intervals, and typically contain at least a balance sheet and an income statement. Then run a Preliminary Cost Calculation. Between mutually exclusive projects having similar return, the decision should be to invest in the project having the shortest payback period. Calculate the cost of owning a car new or used vehicle over the next 5 years. Keywords: management, managerial accounting, cost calculations, ABC calculation method, traditional cost calculations, comparison 1. 5 FIFO Process Costing 21. S 4- To calculate accurate price of Goods. nTroducTion. 5 principles and methodologies for cost accounting 31 3. 1 The financial records covered by this publication are the following broad categories:. Site explains some of the most important concepts of financials, managerial and cost accounting. When you can choose either method. (not gain minus cost) (Mogollon & Raisinghani, 2003). Economic Ordering Quantity 3. not count as employees for the purposes of the calculation. explains the calculation and interpretation of common size balance sheets as well as common size income statements. Financial accounting reports are gen erally prepared on a monthly basis for internal and external purposes. the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The. The TCO calculator matches your current infrastructure to the most cost effective AWS offering. Information provided by financial accounting includes quarterly and annual income statements, balance sheets, and cash flow statements, and statements of retained earnings. The K-1 form sent out by an MLP requires you to make some calculations before completing your tax return. Third Party Content, Products, and Services Disclaimer This software or hardware and documentation may provide access to or information on content, products,. Payroll4free. BACK TO TOP. “Learning Free Online Accounting Concepts & Principles” Accounting Test Paper Questions with Answers On Accounting For Depreciation Of Fixed Assets _____ (Page 1) [If you need more questions and answers E-books on subjects like bookkeeping, financial accounting, costing/managerial accounting and financial. 5 FIFO Process Costing 21. A cost accounting sys-tem collects and classifies costs and assigns them to cost objects. You also use cost accounting to determine a price for your product or service that will allow you to earn a reasonable profit. Calculating when revenue is equal to cost, or when one alternative is equal to another if both depend on some variable. kitchen and cooking equipment, tableware and linens. [Twenty shares were sold on 05/26/98, the sale price was $83. and comparable costs of recruitment through a standard algorithm to calculate the 10. The major discussion on the income approach concerns the possibilities of estimating the cost of equity. Also, a BA/BS degree, as well as excellent analysis skills, and the ability to collaborate with a multi-department team. Updating and Codification of the Oil and Gas Disclosure Requirements in Regulation S-K A. What is meant by Cost Accounting ? Ans. MACRS depreciation accelerates cost recovery and lowers taxable income by taking larger deductions early in an asset's life and smaller deductions later. 00 per share. ” On the other hand, a DOT may have other purposes for estimating environmental cost beyond program development and project management. Cost data are subject to great misunderstanding than are value data. This is how the above transactions effect the accounting equation. In business accounting there are several statements that help a business owner determine the health of their company. Payroll4free. 50 per share. mil site by inspecting your browser’s address (or “location”) bar. accounting and security analysis. Fundamentals of Cost Accounting. As a condition of and as consideration for receiving this file, the recipient agrees that. The accounting period is typically one year but can be any length. Types of Post-employment Benefit Plans. However, cost accounting texts written expressly for health care are scarce. Learners need to understand the nature of costs and the impact on those costs of expanding the organisation or increasing business activity. 854% x (1-15%) = 6. 3 Post-employment Benefits 3. In Cost Center Accounting, the cost component structure determines how the results of the activity price calculation are updated. 230-3, Disclosure and Consistency of Cost Accounting. Therefore, you must stay on top of the learning curve. Seamless integration with Wave Accounting software; Get the full picture of your cash flow with wage and tax payment reporting; Integrated employee portal for access to pay stubs, tax forms, and vacation leave. … Continue reading "Unallowable Costs". Under APB No. 40 Introduction Question 01: What are the merits of introducing environmental accounting and reporting the results obtained? Answer The following are merits of introducing environmental accounting for both the company which implements. gain sale of a long-term asset for more than its carrying (book) value; elimination of an obligation for less than its carrying value. Thakur : Cost Accounting – Theory & Practice; Excel Books, A-45, Naraina, Phase-I, New Delhi-110028. Historical Cost Accounting Example For example, if Sunny purchased an asset for $5,000 and estimated depreciation expense of $500 per year for 10 years, the cost of the asset after the first year less depreciation is $4,500. The cost of goods and services used in production (70) is called intermediate consumption or intermediate inputs in national accounting literature. AS 13 – Accounting of Investments Applicability Accounting for Investments is issued in 1993 and is a mandatory accounting standard applicable to all level of enterprises as it is a measurement as well as a disclosure standard. 73 per hour worked in March 2020, the U. Cost accounting ensures that the costs involved in business operations are reduced and it even reflects the actual picture of a company’s business operations and it is calculated at the discretion of the management whereas financial accounting is done with the purpose of disclosing the right information and that too in a reliable. It is intended to assist Principal Investigators, Research Administrators and Financial Officers to evaluate the justification of charging costs, which are normally charged as Facilities and Administration expenses such as general purpose items, services. In other words, Cost Per Hire or CPH means expenses incurred by an employer for recruiting a new staff from advertising to joining an employee against the total number of recruitments. Cost accounting determines both fixed and variable costs associated with a product line to determine the break even point, and then ultimately the profit. Present value of income, cash flows, or cost savings actually or hypothetically due to the asset. development costs for internal use and software for sale. • ESOP borrows $1,280,000 from the Company for 4.
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