Strategies for Meeting Demand If demand for a company's products or services are stable over time or its resources are unlimited, then aggregate planning is trivial.
Please also refer to 'Notable Observations' at the bottom of this page for information about the basic architecture of this chart of accounts. This Chart of accounts is designed for a C-Corporation.
What is a Debit? Here's a quick run-down of the big picture, in regard to basic accounting principles. If cash is a Debit Balance on my books, why does the bank call a positive cash balance a Credit Balance? Your positive bank balance is a liability to the bank - A Credit Balance.
It's just a matter of perspective. Cash is a Debit Balance On your books an Asset ; but your check-book balance is Credit on the bank's books a Liability: How many accounts and sub-accounts should I have?
You should have at least 10 to 20 fewer accounts than you are willing to keep track of! This is important to note. Categories and sub-categories can provide useful information about your books and records, but only if they are used properly. If your staff is not going to be consistant about how things are coded, than your sophisticated chart of accounts has put things in much worse shape than if you had kept things simple.
Don't design a structure that no one is willing to follow. Too much detail is counter-productive, miss-informative, expensive, and hard to trouble-shoot. To be fair though; too little detail means you have lost an opportunity to provide useful analytical information to the users of your financial statements.
Err on the side of keeping things simple. Notable Observations about the Chart of Accounts: Account Number - Reimbursible Expenses: Amounts billed to reimburse the company for expenses incurred on behalf of clients, etc.
A markup could be included with this. These are Expenses incurred on behalf of the client: Expenses that are expected to be reimbursed. Meals and Entertainment are separated for tax purposes.
This Makes things easier at year-end! Everything in this category is listed in alphabetical order for quick reference, and to keep things simple.The data in the file urbanagricultureinitiative.com contain the total fat, in grams per serving, for a sample of 20 chicken sandwiches from fast-food chains.
The data is as follows: a.
Compute the mean, median, first quartile, and third quartile. b. Compute the variance, standard deviation, range, interquartile range, coefficient of variation, and Z scores.
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