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I posted this in the BEC study group, but it will probably get lost in the shuffle so I figured I’d make a thread for it.
I put together a list while going through NINJA for all the calculation questions. Many of them didn’t match up when I went back to study them and Jeff said it was because they change when new ones are added. Here’s some that you can go back and work on if you’re having trouble with certain areas.
Variances
DLEV- 881, 1181, 1320, 1322
DMPV- 938, 916, 918, 1046
DMUV- 903, 907
DLRV- 880, 908
DMPV & DMUV- 1028
OH Spending Variance- 917
VOH Efficiency- 1201
Selling Variance- 889
OH Spending Variance- 902
Flexible Budget Variance- 894
VOH Efficiency Variance- 1012
Production Variance- 1013Process Costing
Conversion Costs- 892
W/A- 1052, 1061, 1271
W/A conversion cost per unit- 1184
Costs transferred out- 1079
W/A equiv units- 1053
FIFO equiv units- 1062
W/A conversion cost- 1038Break Even Analysis
Margin of Safety- 1283
B/E units- 845, 849, 859, 904, 909, 920, 944
B/E analysis- 904
B/E analysis- 909
B/E sales- 1156
Finding FC using B/E- 1266Ratios
Profit Margin Percentage- 926
ROI- 977, 980
ROE- 1162
ROA- 961
Residual Income- 960, 984, 971, 979,
EVA- 970
ROI & Res Inc- 993
Return on Sales- 923
WACC- 391
Times Interest Earned- 423
Cost of Equity- 326
Debt to Equity- 481
Degree of Financial Leverage- 372
Cost of P/S- 324, 377, 378, 386
A/R Turnover- 1144
# Days Sales in Inv- 485
Inventory Turnover- 348, 471, 369
Inventory Reorder Point- 466, 469, 470
Annual Financing Cost- 456, 441
EOQ- 436
Cost of safety stock- 462Capital Budgeting
NPV- 337, 263, 1365, 265, 337, 253, 262
IRR- 251, 250, 269, 866
Payback Period- 247, 360, 272, 274Cost Accounting
OH Costs- 921, 1024, 1032
OH Applied- 910, 1063
COGM- 1082, 1270, 886
Joint Product Costs- 1025, 1007, 1083
Byproduct cost of sales- 1008
Variable & Absorption Costing- 1203, 1090, 1309, 1310, 974, 1006FAR: 75 Roger & Ninja (notes/flashcards/audio/MCQ)
AUD: 73, 81
BEC: 71, retake 8/29
REG:
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