Lesson Notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system 2. Explain the main aspects of Cost-volume-profit analysis 3. Analyze budgeting and budgetary control
Chapter 14: Contents Distinction Between Forward The \Implied\Risk-Free Rate Futures Contracts The Forward Price is nota The Economic Function of Forecast of the Spot Price Futures Markets Forward-Spot Parity with Cash The Role of Speculators Payouts