Cable and Satellite providers do not carry all the channels that may be available in your area. In fact, most broadcast stations offer additional regional programming, absolutely free. These channels include local news, sports, cooking shows, kids programming along with classic TV shows and movies.
A cost that contains both fixed and variable costs is considered a mixed cost. An example of a mixed cost is a production line, where fixed costs include the wages of the employees required to man all work stations along the line, and variable costs include the materials used to construct the products passing through the production line.
Because of the preceding issues, the high-low method does not yield overly precise results. Thus, you should first attempt to discern the fixed and variable components of a cost from more reliable source documents, such as supplier invoices, before resorting to the high-low method.
Example of the High-Low Method of Accounting
"They're definitely a great benchmark when it comes to Zinfandel," says Joe Kohn, chef and partner of Izzy's Steaks and Chops. "They're not like some Zinfandels, where you get a lot of heat. It's a sturdy wine, and it's consistent. With our food, it's great."
Despite the lack of real estate -- Ravenswood had no physical winery until 1981 -- and the infusion of $100,000 from limited partners in 1979, the company's balance sheet was weak in 1983. Foster said Ravenswood needed cash flow and couldn't survive only on single-vineyard Zinfandels; he suggested that Ravenswood forget its slogan and make a White Zinfandel.
2003 Ravenswood Sonoma County Old Vine Zinfandel ($15) Bright cherry aroma leads to flavors of blackberry and black cherry, though the oak is heavy-handed.
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Students will learn how to complete independent research on accounting topics and undertake courses on research techniques, qualitative and quantitative analysis, and research methodology development.
For students interested in ethics and fraud investigation as it relates to accounting practices, undertaking a concentration in forensic accounting will put them in the center of the action. In addition to core accounting classes, students specializing in this area will learn about legal aspects of fraud, how to detect and prevent fraudulence in financial statements, how to use technology in investigating questionable business practices, and proper reporting techniques. Graduates are able to undertake the Certified Fraud Examiner (CFE) credential.
Offers a survey of the application of procedures commonly used when auditing for-profit organizations; typically includes a strong emphasis on the professional standards and liabilities that come along with being an auditor.
Examines the tools commonly used in managing accounts within businesses and introduces students to the budgetary process, activity based costing, and performance evaluation tools.
Working with a variety of organizations, fraud consultants have wide-ranging knowledge on fraudulent behavior. Projects could include locating hidden assets, intelligence gathering, researching embezzlement, or identifying GAAP violations.
Works with both small and large organizations, preparing tax documents aligned to federal regulations. Typically holds a CPA license; develops strategies to manage financial records astutely, and ensure best practices are employed when preparing tax records.
Accounting degree programs are very popular and commonly available at colleges and universities throughout the United States, as well as through distance learning. Prospective students should always confirm that a program is fully accredited before beginning a course of study.
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Do you use Excel Formulas daily at your job? Download my Excel workbook where I have listed 100+ common Microsoft Excel Formulas and Functions Cheat Sheet for your daily use.
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