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PTBC California Law EXAM
PTBC California Law Exam 
Definition of PT correct answer"*art and science* of *physical* or *corrective rehab* of any *bodily or 
mental condition* of any person by use of *physical*, *chemical* or other properties of *heat*, *light*, 
*water*, *electricity*..*.active*, *passive* and *resistive exercise* and shall include PT *evals*, 
*treatment planning*, *instruction* and *consultative* services" 
ARTICLE 1: Admin - Members of the Board correct answer1 PT involved in PT education, 3 PT's w...
- Exam (elaborations)
- • 7 pages •
PTBC California Law Exam 
Definition of PT correct answer"*art and science* of *physical* or *corrective rehab* of any *bodily or 
mental condition* of any person by use of *physical*, *chemical* or other properties of *heat*, *light*, 
*water*, *electricity*..*.active*, *passive* and *resistive exercise* and shall include PT *evals*, 
*treatment planning*, *instruction* and *consultative* services" 
ARTICLE 1: Admin - Members of the Board correct answer1 PT involved in PT education, 3 PT's w...
Chapter 20 Solutions Intermediate Accounting Kieso Weygandt Warfield, Exercises of Accounting exm preparation study guide
Chapter 20 Solutions Intermediate Accounting Kieso Weygandt Warfield, Exercises of Accounting
- Exam (elaborations)
- • 10 pages •
Chapter 20 Solutions Intermediate Accounting Kieso Weygandt Warfield, Exercises of Accounting
MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 7COST CONCEPTS AND CLASSIFICATIONSI.
Questions1.The phrase “different costs for different purposes” refers to the fact thatthe word “cost” can have different meanings depending on the context inwhich it is used. Cost data that are classified and recorded in a particularway for one purpose may be inappropriate for another use.2.Fixed costs remain constant in total across changes in activity, whereasvariable costs change in proportion to the level of activity.3.Examples of direct costs of the food and beverage department in a...
- Exam (elaborations)
- • 18 pages •
Questions1.The phrase “different costs for different purposes” refers to the fact thatthe word “cost” can have different meanings depending on the context inwhich it is used. Cost data that are classified and recorded in a particularway for one purpose may be inappropriate for another use.2.Fixed costs remain constant in total across changes in activity, whereasvariable costs change in proportion to the level of activity.3.Examples of direct costs of the food and beverage department in a...
MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 8 SYSTEMS DESIGN: JOB-ORDER COSTING AND PROCESS COSTING
I. Questions 
1. Job-order costing is used in those manufacturing situations where there 
are many different products produced each period. Each product or job is 
different from all others and requires separate costing. Process costing is 
used in those manufacturing situations where a single, homogeneous 
product, such as cement, bricks, or gasoline, is produced for long periods 
at a time. 
2. The job cost sheet is used in accumulating all costs assignable to a 
particular job. These costs wo...
- Exam (elaborations)
- • 15 pages •
I. Questions 
1. Job-order costing is used in those manufacturing situations where there 
are many different products produced each period. Each product or job is 
different from all others and requires separate costing. Process costing is 
used in those manufacturing situations where a single, homogeneous 
product, such as cement, bricks, or gasoline, is produced for long periods 
at a time. 
2. The job cost sheet is used in accumulating all costs assignable to a 
particular job. These costs wo...
MANAGEMENT ACCOUNTING - Solutions ManualCHAPTER 8SYSTEMS DESIGN: JOB-ORDER COSTING ANDPROCESS COSTING
MANAGEMENT ACCOUNTING - Solutions Manual 
CHAPTER 7 
COST CONCEPTS AND CLASSIFICATIONS 
I. Questions 
1. The phrase “different costs for different purposes” refers to the fact that 
the word “cost” can have different meanings depending on the context in 
which it is used. Cost data that are classified and recorded in a particular 
way for one purpose may be inappropriate for another use. 
2. Fixed costs remain constant in total across changes in activity, whereas 
variable costs change i...
- Exam (elaborations)
- • 18 pages •
MANAGEMENT ACCOUNTING - Solutions Manual 
CHAPTER 7 
COST CONCEPTS AND CLASSIFICATIONS 
I. Questions 
1. The phrase “different costs for different purposes” refers to the fact that 
the word “cost” can have different meanings depending on the context in 
which it is used. Cost data that are classified and recorded in a particular 
way for one purpose may be inappropriate for another use. 
2. Fixed costs remain constant in total across changes in activity, whereas 
variable costs change i...
MANAGEMENT ACCOUNTING- Solutions Manual CHAPTER 9 SYSTEMS DESIGN: ACTIVITY-BASED COSTING AND MANAGEMENT
I. Questions 
1. The three levels available are: Level 1, in which a company uses a 
plantwide overhead rate; Level 2, in which a company uses departmental 
overhead rates; and Level 3, in which a company uses activity-based 
costing. 
2. New approaches to costing are needed because events of the last few 
decades have made drastic changes in many organizations. Automation 
has greatly decreased the amount of direct labor required to manufacture 
products; product diversity has increased in that...
- Exam (elaborations)
- • 14 pages •
I. Questions 
1. The three levels available are: Level 1, in which a company uses a 
plantwide overhead rate; Level 2, in which a company uses departmental 
overhead rates; and Level 3, in which a company uses activity-based 
costing. 
2. New approaches to costing are needed because events of the last few 
decades have made drastic changes in many organizations. Automation 
has greatly decreased the amount of direct labor required to manufacture 
products; product diversity has increased in that...
MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 11 COST ESTIMATION
I. Questions 
1. a. Variable cost: A variable cost is one that remains constant on a per 
unit basis, but which changes in total in direct relationship to changes 
in volume. 
b. Fixed cost: A fixed cost is one that remains constant in total amount, 
but which changes, if expressed on a per unit basis, inversely with 
changes in volume. 
c. Mixed cost: A mixed cost is a cost that contains both variable and 
fixed cost elements. 
2. a. Unit fixed costs will decrease as volume increases. 
b. Unit ...
- Exam (elaborations)
- • 30 pages •
I. Questions 
1. a. Variable cost: A variable cost is one that remains constant on a per 
unit basis, but which changes in total in direct relationship to changes 
in volume. 
b. Fixed cost: A fixed cost is one that remains constant in total amount, 
but which changes, if expressed on a per unit basis, inversely with 
changes in volume. 
c. Mixed cost: A mixed cost is a cost that contains both variable and 
fixed cost elements. 
2. a. Unit fixed costs will decrease as volume increases. 
b. Unit ...
MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 14 FUNCTIONAL AND ACTIVITY
NT ACCOUNTING - Solutions Manual 
CHAPTER 14 
FUNCTIONAL AND ACTIVITY-BASED 
BUDGETING 
I. Questions 
1. No. Planning and control are different, although related, concepts. 
Planning involves developing objectives and formulating steps to achieve 
those objectives. Control, by contrast, involves the means by which 
management ensures that the objectives set down at the planning stage are 
attained. 
2. Budgets have a dual purpose, for planning and for following up the 
implementation of the plan...
- Exam (elaborations)
- • 21 pages •
NT ACCOUNTING - Solutions Manual 
CHAPTER 14 
FUNCTIONAL AND ACTIVITY-BASED 
BUDGETING 
I. Questions 
1. No. Planning and control are different, although related, concepts. 
Planning involves developing objectives and formulating steps to achieve 
those objectives. Control, by contrast, involves the means by which 
management ensures that the objectives set down at the planning stage are 
attained. 
2. Budgets have a dual purpose, for planning and for following up the 
implementation of the plan...
Chapter 15 “How Well Am I Doing?”--Statement of Cash Flows
Chapter 15 “How Well Am I Doing?”--Statement of Cash FlowsMultiple Choice Questions 
16.Which of the following would be considered a “use” of cash for purposes of constructing a statement of cash flows?A)a decrease in accounts receivable.B)an increase in accounts payable.C)an increase in common stock.D)a decrease in bonds payable.Ans: D AACSB: Reflective Thinking AICPA BB: Critical Thinking 
AICPA FN: Reporting LO: 1 Level: Medium 
17.Which of the following would be considered a “sour...
- Other
- • 30 pages •
Chapter 15 “How Well Am I Doing?”--Statement of Cash FlowsMultiple Choice Questions 
16.Which of the following would be considered a “use” of cash for purposes of constructing a statement of cash flows?A)a decrease in accounts receivable.B)an increase in accounts payable.C)an increase in common stock.D)a decrease in bonds payable.Ans: D AACSB: Reflective Thinking AICPA BB: Critical Thinking 
AICPA FN: Reporting LO: 1 Level: Medium 
17.Which of the following would be considered a “sour...
MANAGEMENT ACCOUNTING - Solutions Manual CHAPTER 12 COST-VOLUME-PROFIT RELATIONSHIPS
I. Questions 
1. The total “contribution margin” is the excess of total revenue over total variable costs. The 
unit contribution margin is the excess of the unit price over the unit variable costs. 
2. Total contribution margin: 
Selling price - manufacturing variable costs expensed - nonmanufacturing variable costs 
expensed = Total contribution margin. 
Gross margin: 
Selling price - variable manufacturing costs expensed - fixed manufacturing costs expensed = 
Gross margin. 
3. A company ...
- Exam (elaborations)
- • 33 pages •
I. Questions 
1. The total “contribution margin” is the excess of total revenue over total variable costs. The 
unit contribution margin is the excess of the unit price over the unit variable costs. 
2. Total contribution margin: 
Selling price - manufacturing variable costs expensed - nonmanufacturing variable costs 
expensed = Total contribution margin. 
Gross margin: 
Selling price - variable manufacturing costs expensed - fixed manufacturing costs expensed = 
Gross margin. 
3. A company ...
NURS 211 - LifeSpan1 - Midterm. Questions and Answers LATEST UPDATE
NURS 211 - LifeSpan1 - Midterm. Questions and Answers LATEST UPDATE