Responsibility Accounting and Performance Evaluation

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Presentation transcript:

Responsibility Accounting and Performance Evaluation Chapter 24 Exercises

Responsibility Accounting In-Class Exercises: Exercise No. Page E24-17 1511 Return on Investment

Responsibility Accounting

Responsibility Accounting

Responsibility Accounting

Responsibility Accounting

Responsibility Accounting

Responsibility Accounting End of Exercise

Responsibility Accounting In-Class Exercises: Exercise No. Page E24-18 1512 Residual Income

Responsibility Accounting Exercise E24-18: Zooms, a national manufacturer of lawn mowing and snow blowing equipment, segments it business according to customer type: professional and residential. The following divisional information was available for the past year: Net Sales Operating Income Avg Total Assets Residential…………$ 520,000 $ 64,320 $ 192,000 Professional………. 1,020,000 158,760 392,000 Management has a 26% target rate of return for each division. Requirements: (1) Calculate each division’s Residual Income.

Responsibility Accounting

Responsibility Accounting End of Exercise