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Topics - munna99185

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7
Managerial Accounting / Activity cost pool
« on: October 18, 2018, 03:26:00 PM »
An activity cost pool is an aggregate of all the costs associated with performing a particular business task, such as making a particular product. By pooling all costs incurred in a particular task, it is simpler get an accurate estimate of the cost of that task.

source:  https://www.investopedia.com/terms/a/activity-cost-pool.asp

Sayed Farrukh Ahmed
Assistant Professor
Faculty of Business & Entrepreneurship

8
Managerial Accounting / Applied cost
« on: October 18, 2018, 03:23:12 PM »
Applied cost is a way to allocate costs across items produced or services performed within a line of business. It makes sure that overhead costs of the operation are accounted for. Applied cost is used as a method for tracking costs within cost accounting, which is a discipline of accounting which compares costs of production to output produced. Cost accounting is often part of a company's decision-making for many processes including budgeting and implementing cost controls. Cost accounting is different than other disciplines of accounting, such as managerial accounting and accrual accounting.

Source: https://www.investopedia.com/terms/a/appliedcost.asp

Sayed Farrukh Ahmed
Assistant Professor
Faculty of Business & Entrepreneurship

9
Managerial Accounting / Sunk cost
« on: October 18, 2018, 03:21:04 PM »
A sunk cost is a cost that has already been incurred and cannot be recovered. A sunk cost differs from future costs that a business may face, such as decisions about inventory purchase costs or product pricing. Sunk costs (past costs) are excluded from future business decisions because the cost will be the same regardless of the outcome of a decision.

source: https://www.investopedia.com/terms/s/sunkcost.asp

Sayed Farrukh Ahmed
Assistant Professor
Department of Business Administration
Faculty of Business & Entrepreneurship
Daffodil International University

15
Business Administration / Installment Debt
« on: April 22, 2018, 01:58:35 PM »
Installment debt is a loan that is repaid by the borrower in regular installments. Installment debt is generally repaid in equal monthly payments that include interest and a portion of principal. This type of loan is an amortized loan which requires a standard amortization schedule to be created by the lender detailing payments throughout the loan’s duration.

Source: Installment Debt https://www.investopedia.com/terms/i/installmentdebt.asp#ixzz5DNvp3IRp


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