J2ee banking sector resume
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25.02.2017, 00:18 Net income (absorption costing) Less Fixed manufacturing overheads carried forward (closing inventories) Add Fixed manufacturing overheads brought in (opening inventories) Equals Net income (variable costing) Fixed manufacturing overheads included in closing inventories 13,200/22,000 4,000 2,400 Fixed manufacturing overheads included in opening inventories 1,500 Net income (variable costing) 21,627 - 2,400 1,500 20,727. Submission Guidelines. Thank you for considering Peter Pauper Press as the potential publisher of your work. Before submitting artwork, a manuscript, or query to us. Advantages Absorption costing is the costing method used for financial accounting and tax purposes because it reflects a more comprehensive net income on income statement and a more complete cost of inventories on balance sheet by shifting costs between different periods in accordance with the matching concept.
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