Notes, summaries, assignments, exams, and problems for Baccalaureate

Chapter 2: Predetermined Overhead Rate

Predetermined Overhead Rate = Estimated Total Manufacturing Overhead (MOH) / Estimated Total MOH Driver (e.g., Direct Labor hours, Direct Labor costs, Machine Hours)

Prime Cost = Direct Materials + Direct Manufacturing Labor

Conversion Cost = Direct Manufacturing Labor + Indirect Manufacturing Overhead

Cost Accumulation: Data is collected in an organized way (also known as cost pools).

Cost Assignment: Systematically links an actual cost pool to a distinct cost object (e.g., Tires, engine, labor assigned to car cost).

Activity Base: Examples include kilometers driven in a car, units produced, units sold, machine hours.

Product Cost: Costs tied to creating a product (Direct Materials, Direct Labor, Manufacturing... Continue reading "Cost Accounting Essentials: Key Concepts and Calculations" »

Understanding Key Literary Devices

Metaphor

A comparison between two unlike things without using "like" or "as."
Example: "Time is a thief."

Simile

A comparison between two unlike things using "like" or "as."
Example: "Her smile was as bright as the sun."

Alliteration

The repetition of the same initial consonant sounds in a series of words.
Example: "She sells seashells by the seashore."

Symbol

Using symbols (objects, characters, or actions) to represent larger ideas or concepts.
Example: A dove representing peace.

Hyperbole

An exaggerated statement used for emphasis or effect.
Example: "I'm so hungry I could eat a horse."

Imagery

Refers to descriptive language that appeals to the five senses—sight, sound, smell, taste, and touch.
Example: Visual Imagery (

Vocabulary Glossary

Part 1

• Ragtime: A style of music characterized by a syncopated melodic line and regularly accented accompaniment, evolved by Black American musicians in the 1890s.
• Entwined: Wind or twist together; interweave.
• Crumbling: Breaking or falling apart into small fragments, especially as part of a process of deterioration.
• Loom: To appear as a large, often frightening or unclear shape or object; also, a device for weaving fabric.
• Sprawls: A small contrasting part of something.
• Haggard: Looking exhausted and unwell, especially from fatigue, worry, or suffering.
• Tenantry: The tenants of an estate; tenancy.
• Billowy: Characterized by or full of billows; surging.
• Cryptograph: A coded message or the art of writing or solving codes.
• Staggering:

Defining "Person"

A "person" can refer to various legal entities:

1. Individual: A natural human being.
2. Hindu Undivided Family (HUF): A family unit with common ancestors, treated as a single entity for tax purposes (India).
3. Company: A corporate entity registered under the Companies Act or similar law.
4. Firm: Partnership firms and limited liability partnerships (LLPs).
5. Association of Persons (AOP) or Body of Individuals (BOI): A group with a common purpose, with or without a formal partnership.
6. Local Authority: Municipal corporations, panchayats, and other local governance bodies.
7. Artificial Juridical Person: Entities like trusts, universities, or temples, recognized by law.

Defining "Assessee"

An "assessee" is a person liable to pay taxes:

1. Ordinary Assessee:

Classes (الصفوف)

• A class consists of variables (fields) and methods.
• Variables are data members of a class.
• Methods are functions that define the class's behavior.

Variables (المتغيرات)

• Declared with a data type and a name.
• Can be public or private.
• Examples: int age, String name.

Methods (الأساليب)

• Functions that perform specific tasks.
• Can have parameters and return values.
• Types:
  • Void methods: Don't return a value.
  • Return type methods: Return a value.
  • Static methods: Can be called without creating an object.
  • Instance methods: Require an object to be called.
  • Abstract methods: Declared without a body; used in abstract classes.
  • Overloaded methods: Multiple methods with the same name but different parameters.

Constructors (البناؤون)

What is a Firm?

Let us now try to understand the meaning of a 'firm'. A firm is a focal point of the production system of any country. A firm produces goods with the help of its own resources. Sometimes these resources are borrowed from outside, and they are paid remuneration (price) for using them, for example, land, labor, capital, etc. A firm is an organizational unit, while a plant is a 'technical unit'. The objective of a firm in organizing such factors of production is to maximize profit. In other words, profit is the main objective of a firm. Any decision of a firm is taken in accordance with this objective.

Two Views of a Firm in Business Economics

In business economics, a firm is considered in two ways:

1. From the theoretical point of view.

Sports and Success

English - Spanish

A - E

Astounding - asombroso

Award - prem

Balance - equilibrio

Championship - campeonato

Defeat - derrotar a

Drill - rutina de ejercicios

Eager - ansioso

F - J

Feat - hazaña

In good shape - en buena forma

Jump the gun - adelantarse a los acontecimientos

Keep fit - mantenerse en forma

L - P

Leap - saltar

Learn the ropes - aprender a hacer el trabajo

Move the goalpost - cambiar las reglas

On the ball - al tanto

Opponent - contrincante

R - U

Rank - clasificar

Reluctant - reacio

Role model - modelo a seguir

Runner up - subcampeon

Setback - revés

S - Z

Strike - pegar

Surpass - superar a

Take off - empezar a tener éxito

Teammate - compañero de equipo

Work one's way up - subir puestos

Work out - entrenar

Idioms and Expressions

A - E

Allowance... Continue reading "English-Spanish Vocabulary for Sports, Success, and Relationships" »

**Objectives of Oratory**

• Docere (to teach/logos)
• Delectare (to win over/ethos)
• Movere (to move/pathos)

**Invention**

Think about the context of the speech, research, and find examples.

**Disposition** (to order)

• Exordium (introduction): Captatio benevolentiae (ethos): capture interest
• Narratio (exposition of facts): basic information
• Partitio (exposition of points of agreement and disagreement): outline of the speech
• Confirmatio (exposition of arguments): body of the speech (logos)
• Reprehensio (refutation of other arguments)
• Conclusio: powerful ending

**Elocution**

Clear, simple, elegant. Three types of register:

• Simple (class)
• Medium (judgment)
• Elevated (meeting)

**Memory**

Memorize, use quotes, do not read.

**Action**

Voice, hand, body, clothing.

**Figures of

SCR Construction

A thyristor, or SCR, consists of four P-N-P-N layers and has three PN junctions (J1, J2, J3) in series. It has three terminals: Anode, Cathode, and Gate. The Gate terminal is attached to the P-type layer near the Cathode terminal. The two-transistor model shows that an SCR is a combination of one PNP transistor and one NPN transistor.

The emitter of the PNP transistor is taken as the Anode terminal, the emitter of the NPN transistor is taken as the Cathode, and the base of the PNP is taken as the Gate terminal. The base of the PNP is connected to the collector of the NPN, and the collector of the PNP is connected to the base of the NPN transistor.

Advantages of SCRs:

• Easy to turn ON
• Can handle large voltage, current, and power
• Possible

Modal Verbs Exercises

Exercise 1: Rewrite the sentences using modal verbs.

1. It's forbidden to drive without fastening your seatbelt. You mustn't drive without fastening your seatbelt.
2. Perhaps they told John about the party. They might have told John about the party.
3. It isn't necessary for us to book a table. We needn't book a table.
4. It isn't necessary for her to phone me back. She needn't phone me back.
5. It was a mistake to sell the house. I wish I hadn't. I shouldn't have sold the house.
6. I'm sure he didn't lock the door. He couldn't have locked the door.
7. Perhaps John knew about the trip. He could have known about the trip.
8. You cannot smoke in the underground. You mustn't smoke in the underground.
9. I'm sure Ann didn't send that letter. Ann couldn't have