a. Purchases of marketable securities is $15,000. b. Proceeds from sales of marketable securities is $10,000.
To compute the amounts that should appear in the statement of cash flows for Fancher Products, Inc., we need to first understand the changes in the Marketable Securities control account.
Using this information, we can determine the following amounts for the statement of cash flows:
a. Purchases of marketable securities:
To calculate purchases of marketable securities, we need to start with the change in the Marketable Securities control account. The account decreased by $15,000 ($290,000 - $275,000) during the year.
Since there were no cash equivalents, we can assume that all of the marketable securities were purchased during the year. Therefore, the amount of purchases of marketable securities is $15,000.
b. Proceeds from sales of marketable securities:
To calculate the proceeds from sales of marketable securities, we need to add back the $25,000 loss to the change in the Marketable Securities control account.
Change in Marketable Securities control account = -$15,000
Add back loss on sales of marketable securities = $25,000
Therefore, the proceeds from sales of marketable securities is $10,000 ($25,000 - $15,000).
In summary, the amounts that should appear in the statement of cash flows for Fancher Products, Inc., are:
a. Purchases of marketable securities = $15,000
b. Proceeds from sales of marketable securities = $10,000
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in the adapt questioning system, _____ encourage and facilitate a buyer in envisioning what it would be like without the problems that have been previously discovered and activated.
In the ADAPT questioning system, implication questions encourage and facilitate a buyer in envisioning what it would be like without the problems that have been previously discovered and activated.
ADAPT stands for Assessment, Discovery, Activation, Projection, and Transition, and is a structured approach to engaging with potential clients or customers. Implication questions play a crucial role in the ADAPT framework as they help the buyer understand the consequences of not addressing the identified issues. By asking these questions, sales representatives can guide buyers to acknowledge the potential negative impact of their current situation and motivate them to seek solutions.
In this process, sales representatives assist buyers in visualizing the benefits of implementing the proposed solution, allowing them to weigh the advantages against the costs. This fosters a sense of urgency and drives them toward making a decision. Ultimately, implication questions help establish the value of the proposed solution and increase the likelihood of a successful sales outcome.
Remember, it is essential for sales representatives to be empathetic and understanding when using implication questions, as these questions should not create discomfort or pressure, but rather facilitate a constructive conversation with the buyer.
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a. Suppose that the carbon sequestration that results from planting a tree is worth $4. Graph the social cost curve that accounts for the 10 points positive externality of trees. Instructions: Use the tool provided (MCsocial to draw the social cost curve and plot only the two endpoints across the range of output 0-100 b. Ignoring the positive externality, ____ trees will be planted. c. The socially optimal quantity of trees is ____. trees d. Graph the deadweight loss that occurs when suppliers are unable to capture the $4 external benefit they provide from planting trees.
a. The social cost curve that accounts for the positive externality of trees is $4 above the marginal cost curve.
b. Ignoring the positive externality, the market will only plant the quantity of trees where marginal cost equals market price.
c. The socially optimal quantity of trees is where marginal cost equals the sum of market price and the positive externality, which is at a higher quantity than the market quantity.
d. The deadweight loss that occurs when suppliers are unable to capture the external benefit they provide is the area between the marginal cost curve and the socially optimal quantity of trees, which represents the welfare loss due to underproduction.
The graph of this deadweight loss will show a triangle with its peak at the socially optimal quantity of trees.
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debentures are bonds that are typically backed by: a. real property (real estate) b. cash equivalents c. revenues earned by the issuing company
Debentures are bonds that can be backed by a variety of assets, including real property, cash equivalents, and revenues earned by the issuing company.
The specific type of backing will depend on the terms of the debenture agreement.
For example, some debentures may be secured by a particular property or asset, while others may be backed by a pool of cash or revenue streams. Ultimately, the choice of asset backing will depend on the needs and goals of the issuing company, as well as the preferences of investors.
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Debentures are bonds that can be backed by a variety of assets, including real property, cash equivalents, and revenues earned by the issuing company.
The specific type of backing will depend on the terms of the debenture agreement.
For example, some debentures may be secured by a particular property or asset, while others may be backed by a pool of cash or revenue streams. Ultimately, the choice of asset backing will depend on the needs and goals of the issuing company, as well as the preferences of investors.
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monte carlo simulation is inappropriate to analyze cash budgets because of the inherent uncertainty of sales forecasts. group of answer choices true false
False. Monte Carlo simulation can be a useful tool for analyzing cash budgets even when sales forecasts are uncertain.
In fact, the simulation can help to quantify the level of uncertainty and provide a range of possible outcomes based on different scenarios. By running multiple iterations, the simulation can provide a more detailed answer and help to identify potential risks and opportunities.
However, it's important to note that the accuracy of the simulation results depends on the quality of the input data and assumptions used in the model.
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The following are possible product positioning strategies, except:
A) governmental customers
B) cultural symbols
C) product users
D) product class
The possible product positioning strategies are governmental customers, cultural symbols, product users, and product class. Therefore, the answer is none of the above (E).
A) Governmental customers is a possible product positioning strategy where a company positions its products to appeal to government agencies or institutions.
B) Cultural symbols is a possible product positioning strategy where a company positions its products to align with a particular cultural symbol or value, such as patriotism or environmentalism.
C) Product users is a possible product positioning strategy where a company positions its products to appeal to a specific group of users, such as athletes or musicians.
D) Product class is a possible product positioning strategy where a company positions its products as belonging to a particular product category, such as luxury or economy.
E) There is no option in the given list that represents an incorrect product positioning strategy.
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Which GLOBE leadership dimension always had a negative impact on effectiveness regardless of culture? O (B) participative. O (E) team oriented. O (A) autonomous. O (C) self-protective. O (D) charismatic.
Self-protective (Option C) leadership dimension always had a negative impact on effectiveness regardless of culture.
Self-protective leadership is consistently found to have a negative impact on effectiveness across different cultures, as it tends to focus on self-interest and maintaining one's position, rather than promoting collaboration and the overall success of the team.
It is a leadership style that encompasses behaviors that are traditionally associated with a male stereotype (conflict inducement, procedure orientation, status enhancement), is viewed more negatively by female managers compared to their male counterparts.
Self-protective leadership focuses on ensuring the safety and security of the individual and group through status enhancement and face saving. Self-protective leaders are self-centered, status conscious and conflict inducers who emphasize procedures and saving face.
Therefore, the correct answer is option C. Self-protective leadership.
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The first step in outlining a strong marketing positioning statement is to:
address the key reasons customers should believe in the statement
address the category or frame of reference
address the target audience
The first step in outlining a strong marketing positioning statement is to address the category or frame of reference. This involves identifying the market space your product or service operates in and understanding how it compares to competitors.
Once this is established, you can then address the key reasons customers should believe in the statement and tailor it to your target audience. It's important to keep in mind that the statement should be clear, concise, and memorable, highlighting your unique value proposition and setting you apart from the competition.
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while the development and proliferation of the internet and web-based commerce has not completely eliminated the relevancy of facility locations, because of the internet, the speed of delivery and cost in serving the customer are no longer factors in determining the strategic location of an organization's facilities. true false
False. While the internet and web-based commerce have indeed changed the way organizations conduct business, the speed of delivery and cost of serving the customer.
It still plays a crucial role in determining the strategic location of an organization's facilities. A well-planned facility location can contribute to efficient delivery and cost management, ultimately enhancing customer satisfaction. While the Internet has had an impact on the relevancy of facility locations, the speed of delivery and the cost of serving the customer are still important factors in determining the strategic location of an organization's facilities. The internet has made it possible to serve customers remotely, but physical facilities still play a role in providing efficient and cost-effective delivery options for customers.
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When attempting to select the best of mutually exclusive alternatives, the one with thehighest B/C ratio is the one that should be selected. true or false
True. When attempting to select the best of mutually exclusive alternatives, the one with the highest benefit-to-cost (B/C) ratio is the one that should be selected.
True. When attempting to select the best of mutually exclusive alternatives, the one with the highest benefit-to-cost (B/C) ratio is the one that should be selected. This is because the B/C ratio indicates the efficiency of each alternative in generating benefits relative to its costs, and selecting the alternative with the highest B/C ratio ensures that resources are being used in the most effective way.
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In the time and material pricing, the charge for a particular job is the sum of the labor charge and the
a materials charge + the material loading charge
b marterials charge + desired profit
c material loading charge
d materials charge
In the time and material pricing, the charge for a the Penguins, a Los Angeles Doo-Wop ensemble, are Doo-Wop group among the best when it comes to serious ballads and subject matter. The correct answer is b marterials charge + desired profit.
In the 1940s and 1950s in the United States, African-American communities gave birth to the rhythm and blues music genre known as "doo wop." It stands out for its heartfelt lyrics, soulful harmonies, and straightforward tempo. It developed from the jump blues and vocal group harmony musical genres of the 1930s and 1940s.These distinctive characteristics of Doo Wop:
Vocal harmony groups that use a cappella backup vocals and street corner harmony approaches are frequently heard in doo-wop music. The quartet sings in close, resonant harmonies, with the bass vocalist supporting the lead singer's falsetto. The arrangements of doo-wop are frequently simple and easy. Simple beats, finger snapping, and light percussion are present. Themes like love, heartbreak, loneliness, and other emotional problems are addressed in doo-wop lyrics. It might be playful and lighthearted or serious and dramatics.
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At the beginning of the year, Ivanhoe Company had total assets of $ 778,000 and total liabilities of $ 280,000. Answer the following questions. (a) If total assets increased $ 137,000 during the year and total liabilities decreased $ 63,000, what is the amount of owner's equity at the end of the year? Owner's equity $ 0 (b) During the year, total liabilities increased $ 104,000 and owner's equity decreased $ 99,000. What is the amount of total assets at the end of the year? Assets $ (c) If total assets decreased $ 79,000 and owner's equity increased $82,000 during the year, what is the amount of total liabilities at the end of the year? Liabilities $
a)Owner's equity at the end of the year is $698,000.
b)Total assets at the end of the year are $783,000.
c)Total liabilities at the end of the year are $119,000.
(a) Using the accounting equation: Assets = Liabilities + Owner's Equity
At the beginning of the year, we had:
Assets = $778,000
Liabilities = $280,000
Owner's Equity = Assets - Liabilities = $778,000 - $280,000 = $498,000
After the changes during the year:
Assets increased by $137,000, so we have Assets = $778,000 + $137,000 = $915,000
Liabilities decreased by $63,000, so we have Liabilities = $280,000 - $63,000 = $217,000
Using the accounting equation again:
Owner's Equity = Assets - Liabilities = $915,000 - $217,000 = $698,000
(b) Using the accounting equation:
At the beginning of the year, we had:
Assets = Liabilities + Owner's Equity
Assets = $778,000
Liabilities = $280,000
Owner's Equity = Assets - Liabilities = $778,000 - $280,000 = $498,000
During the year:
Liabilities increased by $104,000, so we have Liabilities = $280,000 + $104,000 = $384,000
Owner's Equity decreased by $99,000, so we have Owner's Equity = $498,000 - $99,000 = $399,000
Using the accounting equation again:
Assets = Liabilities + Owner's Equity = $384,000 + $399,000 = $783,000
(c) Using the accounting equation:
At the beginning of the year, we had:
Assets = Liabilities + Owner's Equity
Assets = $778,000
Liabilities = $280,000
Owner's Equity = Assets - Liabilities = $778,000 - $280,000 = $498,000
During the year:
Assets decreased by $79,000, so we have Assets = $778,000 - $79,000 = $699,000
Owner's Equity increased by $82,000, so we have Owner's Equity = $498,000 + $82,000 = $580,000
Using the accounting equation again:
Liabilities = Assets - Owner's Equity = $699,000 - $580,000 = $119,000
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Individuals who receive a conviction for no insurance will pay an annual surcharge fee of HOW MANY DOLLARS for three years from the date of conviction.
a. 350
b. 250
c. 200
d. 300
Individuals who receive a conviction for no insurance will pay an annual surcharge fee of $250 for three years from the date of conviction.
Insurance is a contract between an individual or entity (the insured) and an insurance company (the insurer) in which the insurer agrees to provide financial protection to the insured against specified risks in exchange for payment of a premium. Insurance is a mechanism for transferring risk from an individual or entity to an insurance company.
There are many types of insurance policies available, including health insurance, life insurance, property and casualty insurance, and liability insurance. Each type of insurance policy is designed to provide coverage for specific risks and events, and the terms and conditions of the policy will vary depending on the type of insurance.
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In a queueing system, customers arrive once every 6 seconds (standard deviation = 5) and services take 5 seconds (standard deviation = 4).
(Do not round intermediate calculations. Round your answer to three decimal places.) What is the average time a customer will spend in the queue (in seconds)? ______ seconds
The average time a customer will spend in the queue (in seconds) 102.199 seconds
To find the average time a customer will spend in the queue, we can use the formula for the average waiting time in a queueing system: Wq = (ρ × σ²) / (2 × (1 - ρ)), where Wq is the average waiting time, ρ is the utilization rate, and σ² is the sum of the variances of the interarrival and service times. First, let's calculate the utilization rate (ρ) by dividing the average service time by the average interarrival time: ρ = (5 seconds) / (6 seconds) = 0.833. Next, let's calculate the sum of the variances: σ² = (5²) + (4²) = 25 + 16 = 41. Now, we can calculate the average waiting time in the queue (Wq): Wq = (0.833 × 41) / (2 × (1 - 0.833)) = 34.133 / (2 × 0.167) ≈ 102.199 seconds. Therefore, the average time a customer will spend in the queue is approximately 102.199 seconds.
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The average time a customer will spend in the queue is approximately 4320.289 seconds.
To calculate the average time a customer will spend in the queue, we need to use the Little's Law formula:
L = λW
where L is the average number of customers in the system (queue + service), λ is the arrival rate of customers, and W is the average time a customer spends in the system.
We know that λ = 1/6 (customers arrive once every 6 seconds) and W is what we need to find. To find L, we need to use the formula:
L = λ^2 *[tex](σs^2 + W^2)[/tex] / (2 * μs * (1 - ρ))
where σs is the standard deviation of service time, μs is the mean service time, and ρ is the utilization factor (which is equal to λ * μs).
We know that σs = 4, μs = 5, and ρ = λ * μs = 1/6 * 5 = 5/6. Plugging in these values, we get:
L =[tex](1/6)^2 * (4^2 + W^2)[/tex] / (2 * 5 * (1 - 5/6))
L = 1/720 *[tex](16 + W^2)[/tex]/ (1/2)
L = [tex](16 + W^2)[/tex] / 1440
Since the system is stable (i.e., the arrival rate is less than the service rate), L must be less than infinity. This implies that the utilization factor ρ must be less than 1. Solving for W, we get:
W = L / λ =[tex](16 + W^2)[/tex]/ (1440 * λ)
Substituting the value of λ, we get:
W =[tex](16 + W^2)[/tex] / 8640
Multiplying both sides by 8640, we get:
8640W =[tex]16 + W^2[/tex]
Rearranging, we get:
W^2 - 8640W + 16 = 0
Using the quadratic formula, we get:
W = (8640 ± sqrt(8640^2 - 4 * 1 * 16)) / (2 * 1)
W = (8640 ± sqrt(74695696)) / 2
W = (8640 ± 8640.578) / 2
W = 4320.289 or W = 4319.711
Since W represents the time a customer spends in the queue, we can discard the negative value and round the positive value to three decimal places:
W = 4320.289 seconds.
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The average time a customer will spend in the queue (in seconds) 102.199 seconds
To find the average time a customer will spend in the queue, we can use the formula for the average waiting time in a queueing system: Wq = (ρ × σ²) / (2 × (1 - ρ)), where Wq is the average waiting time, ρ is the utilization rate, and σ² is the sum of the variances of the interarrival and service times. First, let's calculate the utilization rate (ρ) by dividing the average service time by the average interarrival time: ρ = (5 seconds) / (6 seconds) = 0.833. Next, let's calculate the sum of the variances: σ² = (5²) + (4²) = 25 + 16 = 41. Now, we can calculate the average waiting time in the queue (Wq): Wq = (0.833 × 41) / (2 × (1 - 0.833)) = 34.133 / (2 × 0.167) ≈ 102.199 seconds. Therefore, the average time a customer will spend in the queue is approximately 102.199 seconds.
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The average time a customer will spend in the queue is approximately 4320.289 seconds.
To calculate the average time a customer will spend in the queue, we need to use the Little's Law formula:
L = λW
where L is the average number of customers in the system (queue + service), λ is the arrival rate of customers, and W is the average time a customer spends in the system.
We know that λ = 1/6 (customers arrive once every 6 seconds) and W is what we need to find. To find L, we need to use the formula:
L = λ^2 *[tex](σs^2 + W^2)[/tex] / (2 * μs * (1 - ρ))
where σs is the standard deviation of service time, μs is the mean service time, and ρ is the utilization factor (which is equal to λ * μs).
We know that σs = 4, μs = 5, and ρ = λ * μs = 1/6 * 5 = 5/6. Plugging in these values, we get:
L =[tex](1/6)^2 * (4^2 + W^2)[/tex] / (2 * 5 * (1 - 5/6))
L = 1/720 *[tex](16 + W^2)[/tex]/ (1/2)
L = [tex](16 + W^2)[/tex] / 1440
Since the system is stable (i.e., the arrival rate is less than the service rate), L must be less than infinity. This implies that the utilization factor ρ must be less than 1. Solving for W, we get:
W = L / λ =[tex](16 + W^2)[/tex]/ (1440 * λ)
Substituting the value of λ, we get:
W =[tex](16 + W^2)[/tex] / 8640
Multiplying both sides by 8640, we get:
8640W =[tex]16 + W^2[/tex]
Rearranging, we get:
W^2 - 8640W + 16 = 0
Using the quadratic formula, we get:
W = (8640 ± sqrt(8640^2 - 4 * 1 * 16)) / (2 * 1)
W = (8640 ± sqrt(74695696)) / 2
W = (8640 ± 8640.578) / 2
W = 4320.289 or W = 4319.711
Since W represents the time a customer spends in the queue, we can discard the negative value and round the positive value to three decimal places:
W = 4320.289 seconds.
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Slack refers to 01) reduced production capacity 2) a lack of adequate resources 3) a lag in the production 4) unused resource capacity
Slack refers to unused resource capacity in a production process. It refers to the difference between the actual capacity of a system and the capacity required to meet customer demand.
This excess capacity allows a system to handle unexpected variations in demand or production, without causing delays or reducing quality.
Slack is an important concept in operations management, and its management is crucial for ensuring the efficiency and effectiveness of a production process. Proper management of slack can help companies meet customer demand while minimizing costs and maximizing profitability.
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Tina wants to create a project in QuickBooks Online for her company. Her company recently began a bathroom remodel for a customer named Tim Turner. From the company's QuickBooks Online homepage, arrange the steps Tina should take to create a new project in the correct order.
Answer:
Here are the steps Tina should take to create a new project in QuickBooks Online for her company:
1. From the QuickBooks Online homepage, click on the Projects tab.
2. Click on the New Project button.
3. Enter the project name as "Bathroom Remodel for Tim Turner" and add any other relevant information.
4. Save the project.
True or false if an individual is interested in how machines work, they should research the manufacturing career cluster. ?
True. The manufacturing career cluster involves the production and assembly of goods using machines and technology.
Therefore, individuals interested in understanding how machines work can research and pursue careers within this cluster.
True, if an individual is interested in how machines work, they should research the Manufacturing Career Cluster, as it focuses on the process of transforming raw materials into finished products and involves working with various machines and equipment.
The manufacturing career cluster includes a wide variety of occupations that involve the creation and production of goods, using machinery, tools, and technology. Workers in the manufacturing industry are involved in every stage of the production process, from design and development to assembly and distribution.
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At the end of the year, a firm produced 20,000 laptops computers. Its total cost was $5 million, and its fixed cost was $2 million. What are the average variable costs (total the nearest dollar) of this firm?
To calculate the average variable costs of the firm, we need to subtract the fixed costs from the total costs and divide by the number of laptops produced.
Variable costs = Total costs - Fixed costs
Variable costs = $5 million - $2 million
Variable costs = $3 million
Average variable cost per laptop = Variable costs / Number of laptops produced
Average variable cost per laptop = $3 million / 20,000 laptops
Average variable cost per laptop = $150
Therefore, the average variable costs of the firm are $150 per laptop (rounded to the nearest dollar).
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Windsor Corporation sells its goods on terms of 2/10, n/30. It has an accounts receivable turnover of 6. What is its average collection period (days)?
a) 90
b) 40
c) 61
d) 48
Windsor Corporation sells its goods on terms of 2/10, n/10. It has an accounts receivable turnover of 6. 61 is the average collection period, option c.
To calculate the average collection period, we need to first calculate the accounts receivable days.
Accounts Receivable Days = (Accounts Receivable / Credit Sales) x 365
We know that the accounts receivable turnover is 6, which means that the credit sales for the year
= Accounts Receivable Turnover / 365 = 6/365.
Now, we can calculate the accounts receivable days:
Accounts Receivable Days = (Accounts Receivable / Credit Sales) x 365
= (Accounts Receivable / (6/365)) x 365
= 61.
So, the average collection period is 61 days.
Therefore, the answer is c) 61.
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lending policies of life insurance companies are prioritized based upon, 1. preference for very large projects 2. high discount rates 3. fee structure 4. short payback terms
The lending policies of life insurance companies are typically prioritized based on a variety of factors, including the size and scope of the project being funded, the interest rates or discount rates offered by the borrower, the fee structure of the loan, and the expected payback terms.
While there may be a preference for very large projects in some cases, other factors such as risk management and profitability may also play a role in determining which loans are approved and which are not. Ultimately, each insurance company will have its own lending policies and criteria for evaluating potential borrowers, so it is important to research and compare multiple options before making a final decision on which company to work with.
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6. list and describe the two relationships that a manager manages in a managed care plan
In a managed care plan, a manager is responsible for managing two key relationships: the relationship with the healthcare providers and the relationship with the plan's members.
Provider relationship: A managed care plan manager is responsible for managing the relationships with healthcare providers, including physicians, hospitals, and other healthcare facilities. They negotiate contracts and reimbursement rates with providers, and ensure that they meet quality and performance standards.
Member relationship: A managed care plan manager is also responsible for managing the relationship with plan members. They work to ensure that members have access to high-quality, cost-effective healthcare services, and help to educate members about the plan's benefits and services.
Effective management of both of these relationships is critical to the success of a managed care plan, as it helps to ensure that both providers and members are satisfied with the plan and that quality care is being delivered in a cost-effective manner.
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Which macro Trust Setting is not recommended unless you are absolutely certain you want to work with macros? Select an answer:
a. Enable all macros.
b. Disable all macros with notifications.
c. Disable all macros, except digitally signed macros
d. Disable all macros without notifications.
It is important to always have some level of control and awareness over macros, which is why options b and c are recommended instead.
The macro Trust Setting that is not recommended unless you are absolutely certain you want to work with macros is option d, "Disable all macros without notifications." It is important to always have some level of control and awareness over macros, which is why options b and c are recommended instead. Option b, "Disable all macros with notifications," allows you to choose whether to enable or disable a macro each time it is used, while option c, "Disable all macros, except digitally signed macros," ensures that only macros from trusted sources are allowed to run.
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hazeltine company issued common stock for $200,000 cash. what happened as a result of this event?a. assets,claims, and equity all increasedb. equity increasedc. assets increasedd. claims increased
Hazeltine Company issuing common stock for $200,000 cash. The correct option are: As a result of this event, both assets and equity increased. Therefore, correct options is b and c.
1. The company issued common stock, which is a type of equity.
2. In exchange for the common stock, the company received $200,000 cash.
3. The cash received increased the company's assets by $200,000.
4. The issuance of common stock increased the company's equity by $200,000.
So, the correct answer is a combination of options B and C: assets increased and equity increased.
This resulted in an increase in equity and assets , specifically in the form of paid-in capital. As a result, the equity and assets of the company increases by the same amount as the cash received from the issuance of the stock.
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starbucks is primarily following a specialization strategy and focuses on a narrow set of beverage and food products.
Yes, that is correct. Starbucks has chosen to specialize in a narrow set of beverage and food products, which allows them to focus their resources and efforts on creating high-quality products that their customers love.
By specializing in this way, they have been able to establish themselves as a leader in the coffee and beverage industry, and build a strong brand identity around their products. This specialization strategy has been very successful for Starbucks, as they have been able to grow and expand their brand business while maintaining their focus on what they do best.
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Dansko IntegratedBalance SheetAs of March 11, 2018(amounts in thousands)Cash 9,900 Accounts Payable 2,700Accounts Receivable 4,500 Debt 3,500Inventory 3,800 Other Liabilities 1,000Property Plant & Equipment 16,800 Total Liabilities 7,200Other Assets 1,600 Paid-In Capital 8,000Retained Earnings 21,400Total Equity 29,400Total Assets 36,600 Total Liabilities & Equity 36,600Use T-accounts to record the transactions below, which occur on March 12, 2018, close the T-accounts, and construct a balance sheet to answer the question.1. Consume good or service and pay expense of $3,0002. Sell product for $40,000 in cash with historical cost of $32,0003. Sell, deliver, and receive payment of $25,000 for serviceWhat is the final amount in Total Liabilities & Equity?Please specify your answer in the same units as the balance sheet.
The final amount in Total Liabilities & Equity is $47,300.
To record the transactions on March 12, 2018, we would use T-accounts for the appropriate accounts. For transaction 1, we would debit the expense account for $3,000 and credit the cash account for $3,000. For transaction 2, we would debit the cash account for $40,000 and credit the revenue account for $40,000. We would also need to adjust the inventory account for the historical cost of $32,000 by debiting it for $32,000 and crediting the cost of goods sold account for $32,000. For transaction 3, we would debit the cash account for $25,000 and credit the revenue account for $25,000. To close the T-accounts, we would transfer the balances from the revenue and expense accounts to the retained earnings account. The balance in the retained earnings account would be updated to reflect the net income for the period after the revenue and expenses were recorded. Constructing a balance sheet with the updated balances, we have: Dansko Integrated Balance Sheets As of March 12, 2018 (amounts in thousands)For more such question on Liabilities
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Work the following problems based on the given balance sheet.
Balance Sheet
March 21, 2000
Siavash Aiza starts with $4,500 in cash, $700 in equipment, and $5,200 in owner's equity.
He withdraws $400 in salary for himself.
He sells a work bench, which originally cost him $700, for $950 cash.
He pays $40 in cash for truck maintenance.
Next month's utility bills total $325.
Assets Liabilities and Owner's Equity
Cash $
Accounts Payable $
Equipment $0.00 Owner's Equity: Investment $
Total Assets $
Total Liabilities and Owner's Equity $
Fresh Foods established a petty cash fund of $100 on January 2. On January 31, the fund contained cash of $9.20 and vouchers for the following cash payments:Maintenance expense $61.50Office supplies 12.50Transportation expense 15.00The three distinct accounting events affecting the petty cash fund for the period were (1) establishment of the fund, (2) reimbursements made to employees, and (3) recognition of expenses and replenishment of the fund.Record each of the three events in a horizontal statements model like the following one:Assets Stockholders Equity Revenue- Expenses= Net Income No. Cash+ Petty cash= Retained Earnings Cash Flow1 2 3
Here's the horizontal statements model for the three accounting events affecting the petty cash fund reimbursements made to employees, and the recognition of expenses and replenishment of the fund. The horizontal statements model has been provided for each event.
1. Establishment of the fund:
Assets Stockholders' Equity
Cash + Petty Cash = Retained Earnings Cash Flow
-100 + 100 = 0 (100)
2. Reimbursements made to employees:
(No effect on the horizontal statements model, as reimbursements are made from the petty cash fund)
3. Recognition of expenses and replenishment of the fund:
Assets Stockholders' Equity Revenue - Expenses = Net Income
Cash + Petty Cash = Retained Earnings Cash Flow
90.80 + 0 = 0 (90.80)
(Note: $90.80 = $100 - $9.20)
In summary, the three accounting events affecting the petty cash fund are the establishment of the fund, reimbursements made to employees, and the recognition of expenses and replenishment of the fund. The horizontal statements model has been provided for each event.
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In error management training, trainees are instructed that errors hamper learning and should largely be avoided. true or false?
False. In error management training, trainees are instructed that errors are a natural and necessary part of the learning process and that mistakes can provide valuable opportunities for growth and improvement.
Trainees are taught how to recognize and manage errors effectively, with an emphasis on understanding the underlying causes of errors and developing strategies for preventing or correcting them in the future. In error management training, trainees are instructed that errors are a natural and necessary part of the learning process and that mistakes can provide valuable opportunities for growth and improvement The goal of error management training is to create a culture of learning and continuous improvement, where trainees feel comfortable taking risks, making mistakes, and learning from them.
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In his research on interview procedures and questions, Huffcutt found that:
many popular interview questions such as "What are your strengths and weaknesses?" have very low or nonexistent predictive validity.
interview questions are essentially a projective test, so one question is as good as any other, when it comes to predictive validity.
interview questions can have good predictive validity, but only if the interviewer knows a great deal about the candidate beforehand.
a free-flowing unstructured interview procedure is a better way of assessing the overall quality of a candidate than is a structured interview with standardized questions.
interview questions are very good at eliciting valid information about "will-do" factors, but very weak at eliciting valid information about "can-do" factors.
While interview questions are effective at eliciting valid information about "will-do" factors, they are weak at eliciting valid information about "can-do" factors.
According to Huffcutt's research on interview procedures and questions, he found that many popular interview questions, such as "What are your strengths and weaknesses?", have low or nonexistent predictive validity. He also noted that interview questions essentially act as a projective test, meaning that one question is as good as any other when it comes to predictive validity. However, interview questions can have good predictive validity if the interviewer knows a great deal about the candidate beforehand. Additionally, a free-flowing unstructured interview procedure may be better for assessing the overall quality of a candidate than a structured interview with standardized questions. Finally, while interview questions are effective at eliciting valid information about "will-do" factors, they are weak at eliciting valid information about "can-do" factors.
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Barbour Corporation, located in Buffalo, New York, is a retailer of high tech products and is known for its excellent quality and innovation. Recently the firm conducted a relevant cost analysis of one of its product lines that have only two products, T-1 and T-2. The sales for T-2 are decreasing and the purchase costs are increasing. The firm might drop T-2 and sell only T-1.
Barbour allocates fixed costs to products on the basis of sales revenue. When the president of Barbour saw the income statement, he agreed that T-2 should be dropped. If this is done, sales of T-1 are expected to increase by 10% next year, the firm's cost structure will remain the same.
T-1T-2Sales$220,000$276,000Variable cost of goods sold74,000138,000Contribution margin146,000138,000Expenses:Fixed corporate costs64,00079,000Variable selling and administration25,00054,000Fixed selling and administration16,00025,000Total expenses105,000158,000Operating income (loss)$41,000$(20,000)
Required:
1. Find the expected change in annual operating income by dropping T-2 and selling only T-1.
2. By what percentage would sales from T-1 have to increase in order to make up the financial loss from dropping T-2Required percent increase in sales of T-1
3. What is the required percentage increase in sales from T-1 to compensate for lost margin from T-2, if total fixed costs can be reduced by $45,500?
The percentage would sales from T-1 has to increase in order to make up the financial loss from dropping T-2 is 72.93%.
The calculation is as follow:
Less Variable Cost of Goods Sold
Variable selling and administration
Contribution Margin
(70,000)
(20,000)
(130,000)
(50,000)
80,000
Contribution Margin Ratio =
Contribution Margin
Sales
80,000
260,000
Contribution Margin Ratio =
55%
Incremental
from T-1 if T-2 is dropped
(110000*10%)
Net Effect of discontinuing T-2 (11000-80000)
11,000
(69,000)
2. By what percentage would sales from T-1 have to increase in order to make up the financial loss from dropping T-2?
Loss of Contribution Margin T-2 = Gain in Contribution Margin T-1
80000
= 110000 * X %
X=80000 *47%
110000 72.73%
3. What is the required percentage increase in sales from T-1 to compensate for lost margin from T-2, if tota
Loss of Contribution Margin T-2 = Gain in Contribution Margin T-1
80000 - 45000
= 110000 * X %
35000
= 110000 * X %
35000 110000 X 31.82%
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Marketing experts consider stealth marketing extraordinarily effective because:a. the consumer's guard is down; she is not questioning the message as she might challenge a traditional advertising campaign.b. it targets customers who are susceptible to some specific physical, psychological, or financial harm.c. it targets customers who lack the intellectual capacities, psychological ability, or maturity to make informed and considered consumer judgments.d. the focus in this type of marketing is the concept of autonomous desires rather than autonomous behavior.
Stealth marketing is extremely efficient in the eyes of marketing professionals for the following reasons. The correct answer is A. The consumer's guard is down; she is not challenging the message like she might with standard advertising.
Stealth marketing strategies are discreet and frequently pass for something else, which might reduce the likelihood that customers would question the message they are receiving as a result, the marketing strategy.
Becomes more successful because it gets through the consumer's innate scepticism towards conventional advertising campaigns. The consumer's guard is down, and she isn't challenging the message like she might with a conventional advertising campaign. Any sort of promotion a business uses to spread the word about its goods without the clients being directly aware of it is referred to as stealth marketing. Even though this form of marketing can be quite successful, it is typically frowned upon as unethical and tends to alienate customers.
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Debt Irrelerance. Companies A and B differ only in their capital structure. A is financed 30% debt and 70% equity, B is financed 10% debt and 90% equity. The debt of both companies is rixkree. (나 LO16-I) a. Rosencrantz owns 1% of the common stock ofA. What other investment package (involving shares in company B) would produce identical cash flows for Rosencrantz? b. Guildenstern owns 2%
of the common stock of B. What other investment package (involving shares in company A) would produce identical cash flows for Guildenstern?
Company A has a 70% equity proportion, Rosencrantz would need to own 1% * (70% / 90%) = 0.7778% of Company B's common stock to achieve identical cashflows.
a. Rosencrantz owns 1% of the common stock of Company A, which is financed 30% debt and 70% equity. To produce identical cash flows with shares in Company B (financed 10% debt and 90% equity), Rosencrantz would need to own a proportion of Company B's shares that equates to the same equity proportion as in Company A.
Since Company A has a 70% equity proportion, Rosencrantz would need to own 1% * (70% / 90%) = 0.7778% of Company B's common stock to achieve identical cash flows.
b. Guildenstern owns 2% of the common stock of Company B, which is financed 10% debt and 90% equity. To produce identical cash flows with shares in Company A (financed 30% debt and 70% equity), Guildenstern would need to own a proportion of Company A's shares that equates to the same equity proportion as in Company B.
Since Company B has a 90% equity proportion, Guildenstern would need to own 2% * (70% / 90%) = 1.5556% of Company A's common stock to achieve identical cash flows.
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Complete question:
Debt Irrelerance. Companies A and B differ only in their capital structure. A is financed 30% debt and 70% equity, B is financed 10% debt and 90% equity. The debt of both companies is risk free.
a. Rosencrantz owns 1% of the common stock of A. What other investment package (involving shares in company B) would produce identical cash flows for Rosencrantz?
b. Guildenstern owns 2% of the common stock of B. What other investment package (involving shares in company A) would produce identical cash flows for Guildenstern?