Columbia Admissions The SAT, ACT Scores, and GPA You Need to Get In

So you want to go to Columbia. You aspire to be a part of the diverse, international student body. You hope to take advantage of the infinite resources New York City has to offer. You want an urban life, but also a classic college campus. Columbia has it all! Now the only thing standing between you, and The Big Apple That Never Sleeps, is the Columbia University Admissions Committee. So how do you get into Columbia? The Short Answer Everyone likes a short answercheck out these stats! Columbia Average SAT ScoreColumbia Average ACT ScoreColumbia Acceptance RateColumbia Average GPA 15203 Wait, where are you going Dont worrythere’s a lot more to a successful college application than just your GPA and test scores! However, almost all schools require that applicants submit either SAT or ACT results to be considered for admission. So scoring well on tests is a very good place to start. And, lucky for you, we’re here to help! Now keep reading for a whole lot of information about Columbia admissions: Columbia SAT Scores (†¦or Columbia ACT Scores, if that’s more your cup of tea), GPA, and tons of demographics and admissions data. And NowThe Long Answer With its large, international applicant pool and space for only a few thousand students per class, Columbia can afford to be selective. Last year 80, 1560] What should you take away from these numbers? Well, first of all, the data tells us that the top 25% of students admitted to Columbia this year earned a combined SAT score of over 1560 (which probably means scoring at least 760 on both parts of the SAT). The middle 50% earned between 180. This means that 75% of Columbia’s current sophomore class scored above a 1. High schools typically award grade points out of four, so to score about a % Asian/Asian America41% Native Hawaiian/Pacific Islander 2% US Citizens Permanent Residents 89% International Citizens11% Number of Countries Represented63 Columbia Admissions FAQ Since we know theres more to the admissions process than just the numbers, we threw together some handy FAQs to help answer some other questions you may have about how to get into Columbia. Q. Can I apply to Columbia as a DACA recipient or undocumented student? A. Yes. Columbia accepts all applicants regardless of citizenship status. Q. Can I get financial aid as a DACA recipient or undocumented student? A. Yes. Columbia is committed to meeting 100% of the demonstrated financial need of all students (who dont already have a degree). As a DACA recipient or undocumented student, although you will not be eligible to receive federal and state financial aidColumbia is willing to privately cover your financial aid using their own funding. Q. Does Columbia admit students who have not completed high school? A. Not unless you can submit a GED or TASC credential, with a passing scorewhich is basically the equivalent of completing high school. Q. Does Columbia allow part-time study? A. You cannot study part-time at either Columbia College or Columbia Engineering. However, you are allowed to study part-time at the Columbia School of General Studies. Q. Aside from near-perfect scores and GPA and strong extracurriculars, how else can I make sure my application to Columbia stands out? A. According to Transizion expert Mike M., you want to emphasize the diversity of your passions and learning experiences: Like most Ivy League schools, Columbia University is looking for a well-rounded and diverse student body. As a result, they have built their curriculum, referred to affectionately as the Core, around promoting a diverse array of interests and knowledge in all of their students. In stark contrast with Browns independent approach, Columbia has strict class requirements, regardless of major, that include courses in science, art, music, writing, international art, history, and much more. Columbia believes that in order to excel in one field, students need to have a broad understanding of the world. The upshot of this philosophy for potential applicants is that they value diversity in education, and showing that you have a general interest in learning is a great way to illustrate that you would fit in nicely Columbia. A great tip to bolster your application to Columbia is to focus on the diversity of your learning experience. You still want to do well on standardized tests and in your normal studies, since they must be strong in order to even be considered by admissions, but variety is the key to making yourself stand out. Dont go crazy, though. No admissions officer will view being a member of 20 different clubs as anything but a naked attempt to falsely strengthen your application. However, of the clubs that you actively engage, you should try to vary the focus. If youre in chess club, then also try out for a sports team. You are a three-dimensional human being with multi-faceted interests, and the trick here is to demonstrate that fact for your admissions officer. And Lia_Columbia (19), featured on AdmitSee, has a few pointers as well: Dont write about prestige. Ever. And dont just [write] about where the school is located. If youre just applying to Columbia because its in New York, you should reevaluate why its on your list. One of the things I did was use an anecdote about my life and connect it to something I liked at Columbia. In my case, I used my experience playing charades at TASP over the summer to talk about why I love Columbias Core. I think this essay worked because it was very specific to Columbia and still showed a lot about me as a person (and writer). The Takeaway For now, challenge yourself when choosing which courses to take, but also make sure that you’ll still be able to get good grades in all of them. Dont forget those AP and IB classes. Devote the rest of your time to extracurricular activities (that you actually enjoy) so you’ll be able to demonstrate your interests and passions to the Columbia admissions committee. And finally, see to it that your standardized scores are strong enough by doing some planning. Create a study schedule, remembering to allot yourself more time than you think you’ll need just in case you run into any unexpected difficulties, and find a test prep program that works for you. I recommend checking out the Free 1-Week SAT Trial or the Free 1-Week ACT Trial from Magoosh. If you like one of them, you can sign upif not, its free! Do all of these things and you’ll know that you’ve tried your best. Hopefully, you’ll be accepted. But if not, remember that there are so many other great schools out there that would love to have you. With any luck, youll be heading to NYC in the Fall. Happy studying! 🙂

Essay about Speech Outline on Ocd - 799 Words

Informative Speech Outline Obsessive Compulsive Disorder I. Attention Getter A. Show Obsessive Compulsive Disorder clip from you tube. http://www.youtube.com/watch?feature=player_embeddedv=sZYRVwjv1ws II. Background A. 1 out of every 100 adults suffers from Obsessive-Compulsive Disorder, and even more are affected by its symptoms. B. Living with Obsessive-Compulsive Disorder can be so severe and time-consuming that it literally becomes â€Å"uncontrollable and disabling to your life and can cause you to have a low quality of life because the disorder controls your days. (Mayo Clinic)† C. It’s difficult to live with someone or a family member who has Obsessive Compulsive Disorder as I can speak from experience. III. Thesis A.†¦show more content†¦1. An individual’s physical environment commonly causes Obsessive Compulsive-Disorder. The stresses of life, a death in the family or close friend, or an abusive relationship or childhood can all cause and make the severity of the disorder inferior. 2. Experts believe through studies biological factors are a common causes to Obsessive-Compulsive Disorder. WebMD states, â€Å"Brain scans of people with OCD have shown that they have different patterns of brain activity than people without OCD and that abnormal functioning of circuitry within a certain part of the brain (striatum) may cause the disorder. (WebMd)† Transition: To finish I would like to discuss the methods of treating OCD. C. Treatment: There is treatment for those who suffer from Obsessive-Compulsive Disorder, but unfortunately many individuals who have this disorder refuse to seek treatment and will often deny they have Obsessive Compulsive Disorder. 1. Counseling is one recommended and common treatment. The most effective type of counseling is a type of cognitive-behavior therapy called exposure and response prevention. It consists of exposing the individual to the obsession that causes anxiety, starting from moderate to extreme. 2. Medicines are the second alternative and common treatment to Obsessive-Compulsive Disorder. Antidepressants are often prescribed to treat OCD and are proven to be the most effective. Individuals areShow MoreRelatedReview of Psychiatry - A Social Stigma! By Dr. Harsha Gopisetty1117 Words   |  5 Pagescategories of mental illness, namely due to: 1. Anxiety Disorders--- most commonly observed in people. It is divided into: (a) Phobias - fear for certain things, like phobia for insects, claustrophobia, etc. (b) Obsessive Compulsion Disorder or OCD--is an obsession to keep repeating actions, like obsession to keep washing hands frequently, or repetition of words and phrases over and over. 2. 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But the thing that I couldn t figure out was that I was FINE just a few months ago. I loved life. I didnt worry about everything. Sure I was stressed and anxious about your usual things inRead MoreThe Marketing Research of Brainquiry33782 Words   |  136 Pagesthe promotion folder and in the New York part of this report. All information needed that requires further research can be found in the sources of the New York part and in the New York folder word file Sources. The Swiss marketing report outlines basic information about the potential target group and related laws and insurance issue and promotion to enter this new market. There is in total 86 golf clubs in Switzerland, and so far, there is no information available shows that they are using

Attention Deficit Hyper Disorder ( Adhd ) Essay - 1410 Words

Attention Deficit Hyper Disorder Attention Deficit Hyper Disorder, or ADHD, affects many children in the United States as well as young adults. ADHD in young children can lead to difficulty in concentrating and learning in school, as well as becoming a distraction to the classroom (Frazier, Youngstrom, Glutting, Watkins, 2007). Not only can ADHD cause problems in school, but it can also have an impact on other areas of that child’s life. These difficulties include making friends or listening to instructions told to them (DuPaul, 2007). In addition to the many adverse effects of ADHD, there are treatments and medications available to those with the disorder. Attention Deficit Hyper Disorder affects over 5% of people in the U.S. (DuPaul, 2007). ADHD has many symptoms such as: always fidgeting or squirming, being easily distracted, a proneness to wander and not thinking things before acting (Becker, Woerner, Hasselhorn, Banaschewski, Rothenberger 2004). To discover further information about what ADHD is; reading tests was given to children in Grades 1-3 (Schneider, Blanke, Faust, Kuspert, 2011). The tests are made up of many reading exercises, and memorizing patterns (Schneider, Blanke, Faust, Kuspert, 2011). The children that took the tests had to look at a paper with words, or pictures on them. Then they would be asked later if they remembered what the word or image was (Schneider, Blanke, Faust, Kuspert, 2011). The conclusion of the reading test was: â€Å"ChildrenShow MoreRelatedAttention Deficit Hyper Activity Disorder ( Adhd )873 Words   |  4 Pagesstated in the case of Attention Deficit Hyper activity Disorder or the commonl y known acronym ADHD. ADHD is a neurodevelopmental disorder that affects children on into adulthood. There is no definitive treatment or actual cause, but in this era of modern medicine, physicians, and specialist has given some solace to the stigma associated ADHD. 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Peer Critique of Leachs Essay A Personal Criticism

Peer Critique of Leachs Essay A Personal Criticism Emberlynn Leach provided a thesis statement at the end of the opening paragraph, which is an appropriate location. This statement consisted of two sentences, which were The idea is that each approach; Psychoanalytic, Reader-Response or Deconstruction, has its own significance and meaning. However, although one may approach a piece of literature from any of these critical perspective, ultimately it is the individual reader who assigns the importance and understanding of the work. Based on this thesis statement, I would expect the essay to argue for the theory that each reader will assign their own meanings to a literary work. This expectation was proven correct as I read through the rest of the essay. In addition, Leach stayed true to this thesis statement throughout the essay and no other thesis statements popped up. Leachs argument that an individual reader will determine what meaning a literary work will elicit in them, was supported by numerous quotes and references to the works of other critics. In addition, Leach relied heavily on the literary works of Maya Angelou to support her argument, whose words formed the centerpiece of this essay. Many of the quotes and paraphrasings were appropriately referenced using a parenthetical citation and page numbers, but not in all cases. The quotes and paraphrases were appropriately introduced, though. In terms of analysis and development of the main thesis, a problem

Online Shopping Is More Effective Than Conventional Shopping

â€Å"Being busy with work, and as a mom, I m a big fan of online shopping† - Kirsty Gallacher Online shopping had gone into business as early as 1992. The number of people that used online shopping had gone up when people started to gain ownership of personal computers. In 2007, 875 million people had at least made one online purchase that year. It continued to grow after that it had been recorded that 9 percent of the United States had been purchasing items online. With the creation of the World Wide Web and a browser sites like Amazon and Ebay had started to come into play. Most of the earliest shoppers were males who know some things about computers and the way they worked, while time passed by in 2001 studies showed that 52 percent of online shoppers were women. Online shopping is a way that retailers could advertise their products and increase sales. Improving the way that we shop today and making it easier for the people. Online shopping is more effective than conventional shopping because it save consumers time, saves consumers energy and consumers would not be as pres sured to purchase items. Topic Sentences Online shopping is more effective than conventional shopping because it save consumers money. Online shopping is more effective than conventional shopping because it is more convenient that conventional shopping Online shopping is more effective than conventional shopping because consumers would not be as pressured to purchase items. Online shopping is goingShow MoreRelatedOnline Shopping Is More Effective Than Conventional Shopping1764 Words   |  8 Pageswith work, and as a mom, I m a big fan of online shopping† - Kirsty Gallacher Online shopping had gone into business as early as 1992. The number of people that used online shopping had gone up when people started to gain ownership of personal computers. In 2007, 875 million people had at least made one online purchase that year. 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With the growth of commerce on the Internet and the Web, e-commerce often refers to purchases from online stores on the Web, otherwise knows as e-commerce Web sites. The e-commerce marketplace is intensely and savagely competitive. Mellahi and Johnson (2000) noted that major sustainable competitive advantages are almost non-existent. That means that firms market advantage such as economies of scale are no longer enough to make

The Adaptation of Transcendentalism Free Essays

The Adaptation of Transcendentalism None of the transcendentalist thinkers were very popular during their lives. Their Ideas were all thought to be wild and barbaric when really they were Just ahead of their time. Today, those same ideas that were thought to be too free and wild are actually seen as fairly tame and mild. We will write a custom essay sample on The Adaptation of Transcendentalism or any similar topic only for you Order Now Writers such as Walt Whitman, Ralph Emerson and Henry David Thoreau were all misunderstood by society during their lives. The typical lifestyle during the time of the early transcendentalists was very slow and the hlnklng was traditional; therefore, when Whitman, Thoreau, and Emerson started sharing their Ideas that went against the traditional way of life, they were seen as unclvlllzed and outspoken. Now, we can look back on the history of America and see how the people who fought the popular way of thlnklng or questioned why things were the way they were have caused seminal movements and changes In the way of life. Now that we recognize change as a good thing, we encourage others to be different and question society. We encourage people to stand up and fight popular hinking because those kinds of people are what have made America the way it is. But before they were seen as great minds, the early transcendentalists were considered wild and their ideas unthinkable. Ralph Emerson, for example, wrote, â€Å"A foolish consistency is the hobgoblin of little minds, adored by little statesmen and philosophers and divines. With consistency a great soul has simply nothing to do† (â€Å"Self-Reliance† 47-49, Emerson). By this Emerson is saying that people who want to keep things the same Just because that’s the way hey have always been are wrong and ridiculous. Without questioning your way of life, great minds cannot rise and be great. At the time that he wrote this people did not feel the same way. Society pushed to keep everything unchanged because that’s the way it had always been done and it worked that way. Henry David Thoreau also wrote something along the same lines but about government. He wrote, â€Å"This American government- what is it but a tradition, though a recent one, endeavoring to transmit itself unimpaired to posterity, but each instant losing some Integrity (â€Å"Resistance to Civil Government† 25-27, Thoreau). Thoreau, like Emerson, talks about how enforcing tradition is a ridiculous notion. Thoreau points out that even the young government is trying to make sure that through future generations the system would still be â€Å"unimpaired† and consistent. Again, the Ideas provided by the two were not popular with the majority of society at the time but became very popular with future leaders. All of the leaders In the past who have made a difference have given something new. As Whitman says In one of his many poems, â€Å"l hear America slnglng, the varied carols I hear ? , . Each singing what belongs to him or her and to none else† (â€Å"l Hear America Singing† land 9, Whitman). Every leader who stood up against society, against the crowd, was singing their own song. Popular leaders such as Martin Luther King Jr. and Gandhi sang the songs of true justice and equality. Their â€Å"songs† or ideas, though their own, were heavily influenced by those of the people who came before them. They used the ideas expressed in Thoreau’s famous essay â€Å"Resistance Government†. wnen Martln Lutner King Jr. pent tne nlgnt In Blrmlngnam Jall he wrote about what made laws Just and unjust and questioned if the laws made by the majority were truly fair. That notion was inspired by the line in Thoreau’s essay, â€Å"After all, the practical reason why, when the power is once in the hands of the people, a majority are permitted, and for a long period continue, to rule, is not because they are the most likely to be in the right, nor because this seems fairest to the minority, but because they are physically the strongest† (Thoreau 57-61). By this e is saying that Just because things may be voted for by the majority, doesn’t necessarily mean it’s fair to everyone and when Martin Luther King Jr. saw this it stuck and he then wrote similar ideas expanding on the thought. Gandhi then did the same thing when talking about nonviolence. He used Thoreau’s example of his one night in Jail to say that instead of fghting with our fists, use quiet actions to gain people on your side. These are Just two examples of the impact the transcendentalists made on history. Once thought to be wild and outspoken, the early transcendentalists are now onsidered the start of what we are encouraged to do every day. They were different and spoke their minds Just as we are encouraged to do now. They were the start of a domino effect in America where one great leader got their ideas from a great leader before them, who somewhere down the line got their ideas from one of the early transcendentalists. Now considered mild and tame, Walt Whitman, Henry David Thoreau and Ralph Emerson will forever go down in history as the men who lived on through the ideas of great leaders. How to cite The Adaptation of Transcendentalism, Papers

Accounting for Managers Business Cost Accounting

Question: Describe about the Accounting for Managers for Business Cost Accounting. Answer: 1. Calculation of ratios for 2007 Current ratio Current asset 180742 Current liabilities 105064 Current ratio = current assets/current liabilities 1.72 Quick ratio Current assets 180742 Inventory 159880 Prepaid expenses 0 Current liabilities 105064 Quick ratio 0.20 Current ratio can be also be defined as the period in which the current asset and liabilities can liquidate. The current ratio is a ratio of current assets to current liabilities. The way by which quick ratio is calculated is by deducting inventories and prepaid expenses from current asset and dividing it by current liabilities. The optimum level of current ratio that a company should maintain is 2:1 whereas the optimum quick ratio is 1:1. The current ratio is 1.72 for super cheap auto limited whereas the average current ratio of the other firms is 1.76 in the same industry. Therefore, we can say that the current ratio is less when compared to the optimum current ratio as well as the average current ratio of the other firms (Needles Powers, 2013). However, this current ratio can be enhanced and the ideal current ratio can be achieved. The quick ratio is calculated as 0.20 whereas the average quick ratio of the other firms is 0.78 in the same industry. Therefore, the quick ratio is very less when compared to the optimum ratio and the average quick ratio of the firms of the industry. The company used to pay dividend 8 cents per share in 2006 but in 2007 the company decided to pay a dividend of 10.5 cents per share. The company has taken this step because it has experienced growth and wants to satisfy the shareholders. The earning per share has also increased from 2006 to 2007. We can draw this conclusion from the income statement that the company has a positive progress. It is a good indication regarding the movement of the company and is sure to provide a good response (Larry Christopher, 2012). Calculation of inventory turnover. Inventory turnover ratio Cost of goods sold 376733 Average inventory 147450 Inventory turnover ratio 2.55 Inventory turnover ratio is calculated to depict the efficiency of the firm and its management of inventories that it holds because of which this has been also given a name of efficiency ratio. This ratio is very important as it reflects the performance of the company (Needles, 2011). The two components of performance that affect this ratio is stock purchasing and sales. The more number of times the inventory is turned over the better is the performance of the company. So it is always advised to keep the inventory turnover ratio high. The company has shown increasing profits over the years which means that the company has the scope of expanding its business. The company can raise funds through equity or by taking loans (Needles, 2011). The company should raise its finance in such a way that the cost of capital does not increase. The company should analyse all the options available and choose the best one. Calculation of PE and Dividend yield ratio for 2007. PE Ratio Price per share 4.5 Earning per share 21 PE Ratio 21% The PE ratio is 21 for Supercheap auto limited whereas 16.7 is the average PE ratio of the other firms of the same industry. Therefore, we can say that the PE ratio is high when compared to the average PE ratio of the other firms. High PE ratio is a good indicator as it boasts regarding the strength of the company. Therefore, high PE ratio can be a good buy if the fundamentals are strong. Dividend yield ratio ? Cash dividend per share Current market price 4.5 Dividend yield ratio The average dividend yield of the other firms in the industry is 3.7%. 2. The different types of companies use different kinds of budget. It may be a flexible budget or a fixed budget. A company decides its budget according to the volume of operations then such company is said to make a flexible budget (Shim Siegel, 2009). For example, a manufacturer of a factory estimates that its cost of electricity and supplies is $10 per machine hour. He also estimates that the factory supervision, depreciation and other fixed cost is $60000 per month. The production equipment operates 5000 and 8000 hours per month. Then the flexible budget will be $60000+$10 per month. The main objective of performance valuation is to provide a fair and justifiable measurement of an employees contribution to the workforce, which help them to produce accurate appraisal document and provide protection to both the employer and the employee. A company has to prepare many other typed of budgets apart from the cash budget. The following are prepared prior to the preparation of cash budget- Sales budget- a number of sales will be recorded in the cash budget when the amount is received either from the customers or from the debtors. Capital expenditure budget- This expense will only be recorded in the period in which it has occurred. If a capital asset is bought then it will be shown on the payment side whereas if an asset is sold then the amount received will be recorded on the receipts side (Lanen et. al, 2008). Expenses budget- The expenses are recorded in the period in which it is actually paid. Outstanding expenses are not recorded in the cash budget. The operating cycle is the time period required to convert cash invested in raw material again into cash after passing through various stages of production (work in progress), finished goods and debtors. This operating cycle can also be referred as cash cycle. Lower the operating cycle lesser is the amount required as working capital in the firm. A manufacturing concern requires a higher working capital than a trading concern. It is necessary to understand all the element of operating cycle and cash cycle as it helps to analyse the requirements of the company and manage the working capital as per the requirements. There are various ratios and data which help us to analyse the efficiency of management of working capital. Some of them are- Working capital ratio- The ratio of current asset to current liabilities is called the working capital ratio or current ratio. Inventory turnover ratio- This is the ratio that reveals the number of times inventory is converted into cash in a given time period. (Venanci, 2012). Accounting is very important for all kind of enterprises either it is a private enterprise or a government enterprise. Even if the government does not carry on business for profits it has to prepare proper and reliable financial statements for reasonably informed users. It should reveal all the relevant information such as the financial position, profitability and liquidity of an enterprise (Robinson Last, 2009). There are certain purposes of the costing system. They are- i) Budgets are established with the help of proper costing system. The costing system ensures those proper budgets are established. ii) Cost control and motivation and measuring efficiencies. Efficiency enhancement is by dint of proper costing system. iii) Cost reduction can be attained with the help of costing system as changes are noted at the earliest and eliminated. iv) Cost reports are prepared in order to simplify the process and operations are refined. v) The assigning cost to the different level of inventories such as material, work in process and finished goods inventories. Therefore, costs are allocated with proper ease and hence, a great result is obtained (Larry Christopher, 2012). 3. Calculation Manufacturing overhead allocation rate for wonder product Manufacturing overheads for the year 598,080 Total machine hours for the year 7,000 =Manufacturing overhead / total machine hours =598080/7000 =85.44 per machine hour Calculation Administrative overhead allocation rate for wonder product Administrative overheads for the year 695,520 Direct labour hours for the year 14,000 =Administrative overhead / direct labour hours =695520/14000 =49.68 per labour hours Direct material= $19000 Manufacturing overhead= 85.44*400 =$34176 Administrative overhead=49.68*750=$37260 Total cost =(19000+34176+37260) =$90436 Profit = 40% * 90436=36174 Total sales value =$(90436+36174) =$126610 The allocation of overhead expenses is a crucial part when quoting on jobs and when generally deciding prices because of the following reasons- i) It makes taking decisions easier by providing relevant information- Setting prices for a product is one example that must be made by management. The management has a great say in deciding the prices of the product. This is a very crucial part to be played because to receive more than what we have spent requires great efforts and so setting up of prices keeping in view all the expenses is very essential. It is necessary to include direct cost but it is equally important to include the overhead also.(Horngren Foster, 2008). ii) Promote efficient use of resources- A product is emerged after passing through various stages of production and such production process involves many activities. These activities include setting up of machineries, finalising the finished products and rectifying the defects found therein. The managers need to be efficient in all their works so that they can promote efficient use of resources.(Charles, 2012). There are many problems encountered with the allocation of overheads which need to be rectified. The allocation of overhead depicts the understatement of the profits earned by business beyond the budgeted volume. Overhead allocation is distributed to all products irrespective of volume. When sales exceed the budgeted expectations, the accounting department will not discontinue to charge these allocations to the individual product even if the company has already generated enough business to cover the actual corporate overhead (Charles, 2012). Predetermined rate is the rate which is calculated before the period commences. The major use of this rate is to apply the manufacturing overhead to the work in progress. It also reveals the manufacturing cost of the product. The computation of this predetermined rate is done by dividing budgeted overhead by cost driver. It is a very important part and role which every manufacturing concern has to perform. It maintains the balance between the expenses and sales volume. Manufacturing cost or the cost of work in progress is calculated by using the predetermined rate and not by using the actual overhead rate. It helps us to achieve our goal of recovering more than what is spent. It helps us to ascertain the total cost of the job specified. References Charles, T.S 2012, Cost Accounting: A Managerial Emphasis, Pearson Education Horngren, C T Foster, G 2008, Cost Accounting: A Managerial Emphasis: United States Edition Lanen, W. N., Anderson, S Maher, M. W 2008, Fundamentals of cost accounting, NY: Hang Loose press. Needles, S. C 2011, Managerial Accounting, Nason , USA: South Western Cengage Learning . Needles, B. E. Powers, M 2013, Principles of Financial Accounting. New York Press Robinson, M., Last, D 2009, Budgetary Control Model: The Process of Translation. Accounting, Organization and Society, NY Press Shim, J. K Siegel, J G 2009, Modern Cost Management and Analysis, Barron's Education Series Spiceland, J., Thomas, W. and Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin University Press Vanderbeck, E J 2013, Principles of Cost Accounting, Oxford university press Venanci, D 2012, Financial Performance Measures and Value Creation , State of art . New York: Springer. Larry M. W Christopher J. S2012, Managerial and Cost Accounting, Pearson Press