The correct option is B ; A more generous unemployment insurance scheme , Both emerging and mature economies have unemployment insurance (UI) programs in place to safeguard employed people from the possibility of losing their jobs.
In essence, these interventions offer income support contingent upon fulfilling specified requirements for job searching or engaging in active labor market activities (ALMPs).
The goal of this policy approach is to instantly address the danger of poverty among the unemployed while simultaneously encouraging people to seek for employment and improving their employability.
In this regard, UI programs are distinct from other social security programs (such as cash transfers,
means-tested social assistance), whose involvement is not precisely correlated with future re-entry into the labor market and not contingent upon prior engagement in the labor market.
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Jamestown Applied Electronics has been in business for over 20 years. They have developed rules that govern the attraction, selection, and retention of high-quality employees. The processes are known by all of the workers. The workers support the decisions of the decision makers because they believe them to be processes that ensure fairness to employees. The employees of Jamestown Applied Electronics most likely believe the company uses ________ in their treatment of employees.
The employees of Jamestown Applied Electronics most likely believe the company uses procedural justice in their treatment of employees.
The concept of procedural justice calls for fairness in the procedures used to settle disputes and distribute resources. Discussions about the administration of justice and judicial proceedings are one part of procedural justice. This idea of procedural justice can be applied to nonlegal contexts where some process is used to resolve conflict or divide benefits or burdens. It is connected to due process (in the United States), fundamental justice (in Canada), procedural fairness (in Australia), and natural justice (in other Common law jurisdictions). Social psychology, sociology, and organizational psychology all investigate various facets of procedural fairness.
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if you list trademark or registered trademark once on a document, do you need to include trademarks everytime word is used
No, you don't need to use the registered Trademark symbol with every case of the mark in question.
A trademark is used for goods. It identifies the source of your goods or services, provides legal protection and identity for your brand, and helps you guard against fraud.
People ordinarily suppose that when a business has a trademark, it means that it'll stop others from using it. The registered trademark symbol, ®, is a symbol that provides notice that the preexisting word or symbol is a trademark or service mark that has been registered with a public trademark office.
Various rights in a trademark can be established by using it, but those rights are limited, and they only apply to the geographic area in which the particular organization is supplying goods or services
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which of these methods are used by the federal reserve to affect the supply of money in the u.s. economy, and which are not? place each item under the appropriate title. you are currently in a sorting module. turn off browse mode or quick nav, tab to items, space or enter to pick up, tab to move, space or enter to drop. methods the fed uses to affect the money supply not a method used by the fed
To control the money supply , three instruments are open market operations, the discount rate, and reserve requirements.
The Federal Reserve, the country's central bank, was established by the U.S. government to control the money supply and avert economic disasters.
Being the lender of last resort and enabling banks to borrow from the central bank when necessary is one of the key goals of the Federal Reserve.
In order to control the money supply and promote stable economic growth, the Fed primarily employs three instruments. The three tools are open market operations, discount rates, and reserve requirements.
Each of them has a unique effect on the money supply and can be used to either shrink or grow the economy.
The commercial banks borrow more money from the Fed when the discount rate is lower, which results in a rise in reserves and, consequently, the money supply
The question is incomplete So, I've answered in general
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larry's lunchcart is a small street vendor business. if larry makes 15 pretzels per day in his pretzel shop and incurs a total cost of $16.50, his average total cost per pretzel per day is
Larry's lunchcart is a small street vendor. If Larry makes pretzels in his shop he makes 15 pretzels a day and the total cost is $16.50, the average total cost per pretzel per day is $1.10.
What do street vendors do?A street vendor is someone who sells goods to the general public without having a permanent structure from which to sell. Vendors may be stationary in the sense that they occupy space on sidewalks and other public/private spaces.
Which country has the most street vendors?Thailand is a mecca for street food. For one thing, the food is safe, so tourists have been visiting street stalls of Thailand for cheap and delicious food for years. There are roving bike vendors.
What is the biggest problem with street vendors?They face eviction, bribery, inaccessibility to various government facilities, lack of facilities such as toilets and lighting, lack of social security, and other similar hurdles.
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Which of the following contributed to the large increases in the public debt during the Great Recession?
The following contributed to the large increases in the public debt during the Great Recessionmultiplied authorities spending2. GDP tiers decreased3. federal tax sales fell.
One of the maximum seen elements of the recession, process losses and unemployment are recognised to be related to multiplied stress, poorer fitness outcomes, declines in kid's instructional fulfillment and academic attainment, delays in age of marriage, and modifications in family structure.Likewise, whilst the economic system is in recession, human beings's earning regularly fall, this means that they'll mechanically pay a decrease tax rate.
And considering that there are greater human beings unemployed, there are fewer human beings paying the earnings tax. During a recession, the authorities might also additionally decrease tax quotes or growth spending to inspire call for and spur monetary activity. Conversely, to fight inflation, it can boost quotes or reduce spending to calm down the economic system.
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Payton Industries has fixed costs of $490,000, the unit selling price is $35, and the unit variable costs are $20. What is the break-even sales (units) if fixed costs are reduced by $40,000?
a. 32,667 units.
b. 14,000 units.
c. 24,500 units.
d. 30,000 units.
32,667 units is the break-even sales (units) if fixed costs are reduced by $40,000 .
The Break- even point is calculated by,
Break-even point = Fixed cost / Sales per unit - Variable per unit
Break-even point = 49000 / 35 -20
= 49000/15
= 32,667
Hence the Break- even point in sales is 32,667 units .
The break-even point (break-even price) for a transaction or investment can be calculated by comparing the market price of the investment to its beginning price. When the two prices are equal, the breakeven point has been reached. Divide the total fixed costs of production by the revenue per unit less the variable costs per unit to arrive at the staff accountant's definition of the break-even point.
Fixed costs in this context are expenses that remain constant regardless of the number of units sold. The break-even point is the level of production where total sales for a product equal entire expenses.
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a is a document which gives up the right to make a claim against the community association for payments not received
A waiver of license is a document which gives up the right to make a claim against the community association for payments not received.
A community association is a non-governmental organisation that brings together residents of a particular region, such as a neighbourhood, village, condominium, cooperative, or collection of property owners. Participation may be optional, entail a certain level of residency, or involve belonging to an intentional community. Community associations can function as social clubs, neighbourhood improvement projects, nonprofits, youth sports leagues, community gardens, or quasi-governmental organisations. An association of residents is not a governmental authority. Instead, it is a membership organisation that fulfils a specific function for a community or a group of homeowners in a particular region. Typically, the homeowners organisation is formalised with elected officers.
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Why is it important to know the cost of the financial services you use?
Answer:
Explanation:
The cost of the financial services we use are important because it helps the business to grow , it promotes entrepreneurship , it promotes free and easy trade , it ensures availability of money in the economy , it ensures easy availability of loans and capitals and it promotes infrastructure development.
if firms in a monopolistically competitive market are incurring economic losses which of the following
When the market adapts to the long-run equilibrium if firms in a monopolistic competitive market are suffering economic losses and existing firms (who are able to stay in the market) shows there is an increase in demand for each firm. Option D is correct
What is monopolistic competitive market?When a large number of businesses provide rival goods or services that are comparable but imperfect alternatives, monopolistic competition exists.
A monopolistic competitive market has minimal entry requirements, and decisions made by any one firm do not immediately affect those of its rivals.
In monopolistic competition, businesses use price and marketing methods to distinguish their goods. Further, the costs and other impediments that prevent new rivals from entering a market are minimal.
Thus Option D is correct.
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the ratio that reveals the amount of gross profit from each sales dollar is called the . multiple choice question. gross profit percentage working capital net sales turnover current ratio
The ratio that reveals the amount of gross profit from each sales dollar is called the gross profit margin.
Gross margin is the distinction between sales and price of products sold, divided by using sales. The gross margin is expressed as a percentage. normally, it is calculated because the promoting rate of an item, much less the price of products sold, then divided via the identical promoting rate.
Do not forget the following quarterly profits assertion wherein a corporation has $ hundred,000 in sales and $ seventy-five,000 in cost of products bought. Importantly, under costs, your calculation might now not encompass any promoting, standard, and administrative (SG&A) prices.
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a corporation reported cash of $14,500 and total assets of $178,800 on its balance sheet. its common-size percent for cash equals:
The phrase "Common-size percent for cash =$14,500 / $178,800 =8.10%" is correct.
What is the accounting definition of cash?Cash is a term used in accounting and finance to describe immediately usable currency (currency). It might be stored physically, retained digitally, or put into a quick monetary instrument. Cash only refers to currency that is physically present while discussing economics.
What does money mean in a business?Cash is the term used to refer to the actual cash that a firm owns, including any bank accounts and notes and coins. Money management is crucial since it enables a corporation to pay its debts. Paying suppliers is one of the business's major cash outlays. amount paid to workers.
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1. Kegler Bowling installs automatic scorekeeping equipment with an invoice cost of $190,000. The electrical work required for the installation costs $20,000. Additional costs are $4,000 for delivery and $13,700 for sales tax. During the installation, a component of the equipment is carelessly left on a lane and hit by the automatic lane-cleaning machine. The cost of repairing the component is $1,850.
What is the total recorded cost of the automatic scorekeeping equipment?
Included DR Machinery Total cost DR Expense Excluded Invoice cost Electric al work required for installation Delivery costs Sales tax Repair costs $ 190,000 20,000 4,000 13,700 1,850 $229,550 Total
2. Known liabilities:
-a. Include accounts payable, notes payable, and payroll
-b. Are obligations set by agreements, contracts, or laws
-c. Are measurable
-d. Are definitely determinable
-e. All of the choices are correct
Invoice cost $190,000
Electrical and installation $20,000
Delivery cost $4,000
Sales Tax $13,700
Total equipment cost $227,700
repair costs are revenue expenditure therefore they will not be capitalized. Further sales tax are non refundable ad delivery cost also necessary for making the equipment available for intended use.
Accounts payable, notes payable, payroll obligations, sales taxes, unearned revenues, and leases are examples of known liabilities. A liability is a potential future payment of assets or services that a business is currently obligated to make as a result of past transactions or events. Known liabilities are liabilities that have a monetary value that he must pay.
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the expatriate managers of vivant, an italian leader in women's apparel, followed the same domestic marketing and management practices in foreign markets as their colleagues did in france. as a result, vivant's international expansion failed because the company suffers from
Vivant's international expansion failed because the company suffers from cultural myopia
The failure to recognize how members of different Cultural behave normally in the context of their own culture is known as cultural myopia.
In other words, those who have cultural myopia make assumptions about
others' cultures based solely on their own.
An illustration of this would be a Portuguese woman making fun of a Scottish male she sees wearing a kilt. Kilts appear like women's clothes from her cultural standpoint.
In the given question,
The international managers of vivant, a leader in women's clothing from Italy, used the same management and marketing techniques abroad
They did in France. vivant's attempt to expand internationally was unsuccessful because for cultural myopia
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Suppose there are both multiplier and crowding out effects but without any accelerator effects. An increase in government expenditures would:
A. Shift aggregate demand right by a larger amount than the increase in government expenditures
B. Shift aggregate demand right by the same amount as the increase in government expenditures
C. Shift aggregate demand right by a smaller amount than the increase in governement expenditures
D. And of the above outcomes are possible
Suppose there are both multiplier and crowding out effects but without any accelerator effects. An increase in government expenditures would: B. Shift aggregate demand right by the same amount as the increase in government expenditures.
Authorities expenditure refers to the acquisition of goods and offerings, which include public consumption and public investment, and switch bills which include profits transfers (pensions, social blessings) and capital transfer.
Federal authorities spending pays for the whole thing from Social security and Medicare to army system, toll road renovation, constructing production, research, and training. This spending can be damaged down into primary classes: mandatory and discretionary.
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fred operates two resorts in the miami area. his company works hard to develop long-term relationships by calling customers to make sure that they are satisfied with their recent visits to the resorts and with offers to host free. in this case, fred is most likely using concepts that were popularized during the:
In this case, fred is most likely using concepts that were popularized during the: Relationship Era
Relationship Marketing Era can be defined as the marketing era, long-term partnerships as well as short-term ones with clients are prioritized. It helps in gaining customer loyalty is the ultimate objective.It is widely known as the customer relationship marketing, aims to forge deep, even emotional relationships with consumers in order to increase repeat business, free word-of-mouth advertising, and lead generation from customer information.
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ace racket company manufactures two types of tennis rackets, the junior and pro striker models. the production budget for july for the two rackets is as follows: junior pro striker production budget 8,500 units 19,100 units both rackets are produced in two departments, forming and assembly. the direct labor hours required for each racket are estimated as follows: forming department assembly department junior 0.25 hour per unit 0.40 hour per unit pro striker 0.30 hour per unit 0.65 hour per unit the direct labor rate for each department is as follows: forming department $18.00 per hour assembly department $8.00 per hour
The total cost is $202,660 for junior racket.
For the Junior Racket:
Forming Department: 8,500 units x 0.25 hours per unit = 2,125 direct labor hours x $18.00 per hour = $38,250
Assembly Department: 8,500 units x 0.40 hours per unit = 3,400 direct labour hours x $8.00 per hour = $27,200
Total Cost: $38,250 + $27,200 = $65,450
For the Pro Striker Racket:
Forming Department: 19,100 units x 0.30 hours per unit = 5,730 direct labour hours x $18.00 per hour = $103,340
Assembly Department: 19,100 units x 0.65 hours per unit = 12,415 direct labour hours x $8.00 per hour = $99,320
Total Cost: $103,340 + $99,320 = $202,660
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leno's tux boutique is in dire need of additional blue bow ties for the start of wedding season. he has to quickly order more for his inventory. which of the following would not incur a shortage cost for the business
The following would not incur a shortage cost for the business is discounts on other sale items to quickly make space for the bow ties.
Costs associated with shortages include: Time wasted when raw materials are unavailable. Shortage costs are those costs spent when a company runs out of stock. Costs associated with shrinkage, theft, and obsolescence.
Examples of shortfall expenses include expedited shipment for backorder fulfillment or stock replenishment at rates over wholesale. The most harmful costs of a shortage, however, are an unhappy customer and a temporary or permanent loss of sales as a result of inadequate stock levels.
Costs of shortages are also known as missed opportunities. These are essentially missed economic opportunities brought on by a lack of or inaccessibility to raw resources.
The given question is incomplete, the complete question is:
Leno's tux boutique is in dire need of additional blue bow ties for the start of wedding season. he has to quickly order more for his inventory. which of the following would not incur a shortage cost for the business?
a. Additional employees to restock the large order of incoming bow ties
b. Discounts on other sale items to quickly make space for the bow ties
c. Next-day shipping on 30 dozen bow ties
d. The wholesale cost to quickly replenish the inventory of bow ties
e. None of the answers are correct
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The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. No. Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 307 Common stock 318 Retained earnings 319 Dividends 404 Services revenue 612 Depreciation expense-Equipment 622 Salaries expense 637 Insurance expense 640 Rent expense 652 Supplies expense Totals Debit Credit $18,000 9,600 2,000 23,000 $ 6,500 3,015 38,600 6,000 45,400 2,000 26,468 1,907 3,042 1,498 $93,515 $93,515 1. Prepare the December 31, closing entries for Cruz Company. Assume the account number for Income Summary is 901. 2. Prepare the December 31, post-closing trial balance for Cruz Company. Note: The Retained Earnings account balance was $38,600 on December 31 of the prior year. Complete this questions by entering your answers in the tabs below. < 2 3 4 Record the entry to close revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 4 > Record the entry to close expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 4 > Record the entry to close income summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet < د 2 3 4 Record the entry to close the dividends account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Prepare the December 31, post-closing trial balance for Cruz Company. Note $38,600 on December 31 of the prior year. CRUZ COMPANY Post-Closing Trial Balance December 31 Debit Credit Totals
After deducting dividend payments, a company's retained earnings are its total net earnings or profits. The term "retained" refers to a crucial idea in accounting that describes how earnings were held by the corporation rather than distributed to shareholders as dividends.
Because of this, retained earnings go down when a business experiences a loss or pays dividends and go up when new profits are generated. Retained earnings can be used by businesses, among other things, to boost output, hire additional salespeople, introduce new products, or repurchase shares.
The ability of a corporation to reinvest its net profits back into the company or distribute it to shareholders is demonstrated by retained earnings, which is a crucial factor in determining the financial health of a company.
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if a grievant asks to file a grievance, but the issue can be resolved through an agency complaint process, the grievance should not be opened.
if a grievant asks to file a grievance, but the issue can be resolved through an agency complaint process, the grievance should not be opened - False
A grievance is a formal complaint or dispute raised by an employee or union that alleges that an employer or union has violated a collective bargaining agreement or other employment-related policy or practice. A grievance procedure is a formal process for resolving such complaints or disputes.
Whereas, an agency complaint process is a process for addressing complaints or issues unrelated to a collective bargaining agreement or employment-related policy or practice. If a grievant raises an issue that could be resolved through either a grievance or an agency complaint process, it is important to follow the appropriate method for addressing the issue. The grievance should still be opened and addressed.
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Match the description of the financial statement analysis technique to the data analytics type: Financial Statement Analysis Technique Data Analytics Type
1. Use of time series analysis to project future operating cash flows 2. Past performance comparisons to competitor
3. Use of analyst forecasts to project future sales 4. Drill-down analytics to determine relations/patterns/linkages between income statement line items 5. Vertical and horizontal analysis 6. Summary statistics of past performance 7. Net present value analysis using forecasts of earnings and cost of capital Descriptive Diagnostic Predictive Prescriptive
Analyzing data to find answers, spot trends, and draw conclusions is known as data analytics. Business analytics is the term used frequently to describe data analytics applied in business.
What is Data Analytics ?To analyze data, you can utilize software, frameworks, and applications like , Data Wrapper, Infogram, Tableau, and Zoho Analytics.
These can assist you in exploring data from many perspectives and producing visuals that shed light on the narrative you're attempting to tell.
Types of Analytics :-
Describing Information
What happened is answered by descriptive analytics.
Analytical Diagnostics
The subsequent logical inquiry, "Why did this happen?" is answered by diagnostic analytics.
Statistical Analysis
In order to predict future trends or events or to provide a response to the question "What might happen in the future," predictive analytics is utilized.
Analytical Prescriptive
Prescriptive analytics is the last.
Hence
1.Use of time series analysis to project future operating cash flows- Prescriptive Analysis .
2. Past performance comparisons to competitor- Descriptive Analysis
3. Use of analyst forecasts to project future sales - Predictive Analytics
4. Drill-down analytics to determine relations/patterns/linkages between income statement line items - Diagnostic Analysis
5. Vertical and horizontal analysis - Predictive Analytics
6. Summary statistics of past performance - Descriptive Analysis
7. Net present value analysis using forecasts of earnings and cost of capital Prescriptive Analytics
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madeline rollins is trying to decide whether she can afford a loan she needs in order to go to chiropractic school. right now, madeline is living at home and works in a shoe store, earning a gross income of $1,020 per month. her employer deducts a total of $200 for taxes from her monthly pay. madeline also pays $130 on several credit card debts each month. the loan she needs for chiropractic school will cost an additional $170 per month.
32 32% of the college loan the loan she needs for chiropractic school will cost an additional $170 per month.
The following question can be solved with the help of the following formula of debt to income ratio.
Debt to Income ratio = Debt Payments/Gross Monthly Income
820 - 145 = 675
95 / 675 = .14 14% without college loan
95 + 120 = 215
215 / 675 = 32 32% with college loan.
DTI analyzes your monthly loan payments to your monthly take-home earnings. It precisely refers to the percentage of your gross monthly income (pre-tax) that is used to settle debts like rent, a mortgage, credit cards, and other commitments.
When you apply for loans, lenders consider your DTI to assist them determine the likelihood that you will take on further debt. Utilize the data below to calculate your own debt-to-income ratio and understand what it means to lenders.
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the financial statement that reports net income and owner withdrawals for the period is called the . multiple choice question. statement of owner's equity income statement balance sheet
The financial statement that reports net income and owner withdrawals for the period is called the statement of owner's equity.
Fconomic statements are formal statistics of the monetary activities and function of a business, man or woman, or different entity. applicable financial facts is supplied in a established way and in a form which is straightforward to recognize.
Monetary statements are a hard and fast of documents that display your business enterprise's monetary reputation at a particular point in time. They consist of key information on what your agency owns and owes and what kind of cash it has made and spent.
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which of the following characteristics of not-for-profit organizations (nfps) can be used to distinguish a nongovernmental from a governmental nfp?
A nongovernmental not-for-profit organization (NFP) can be distinguished from a governmental NFP by its capacity to impose taxes on its members.
You can see that NGOs and nonprofit organizations have a lot of characteristics. The fundamental distinction between the two groups which share the same goals of serving the public and fostering constructive social change is that non-governmental organizations are global in scope.
A non-governmental organization is referred to as an NGO. With the founding of the United Nations in 1945, the phrase and business type were developed. Despite not being a part of the government, as its name suggests, the group nonetheless contributes to humanitarian aid and social reform advocacy.
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Consider Kellogg's production and price choices in the breakfast cereal industry when it is characterized by the price leadership model. Under this theory of oligopoly, all firms other than the dominant firm act as sum of their marginal cost curves is their . Therefore, the horizontal curve. The following graph shows the market demand curve and the horizontal sum of the marginal cost curves of all firms other than the dominant firm:
Consider Kellogg's production and price choices in the breakfast cereal industry when it is characterized by the price leadership model. Under this theory of oligopoly.
Briefing:-all firms other than the dominant firm act as price takers sum of their marginal cost curves is their supply Curve . Therefore, the horizontal curve.
What makes them price takers?A price taker is a person, group, or business that must accept the going rate since they don't have the market share to set the rate. In an economy, the majority of players sell identical goods at the same prices.
A supply curve: what causes it?In an industry, a change in the number of suppliers affects the quantity offered at each price, which alters supply. The supply curve is shifted to the right when there are more vendors providing a good or service, and to the left when there are fewer providers.
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KNOWLEDGE CHECK Which of the following statements is true?
When you buy an equity, your potential loss is unlimited and your maximum potential gain is 100%
When you buy a bond , you are promised the residual income of that company
When you buy an equity, your are promised a steam of fixed dividends
When you buy an equity, the most you can lose is 100% and your potential gain is unlimited.
The true statement is When you buy an equity, your potential loss is 100% and your maximum potential gain is unlimited.
Describe an equity.When discussing ownership of assets with future liabilities, such as debts, we use the term equity. Liabilities are subtracted from asset values to determine equity for accounting purposes. The amount of money that a company's owner has invested in or owns is known as equity.
The amount of equity a company has is shown on its balance sheet as the difference between its liabilities and assets. The share price or a value decided upon by investors or valuation experts is used to determine the equity value.
Equity is the ownership that remains after all liabilities associated with an asset have been settled. As an illustration, if you owe $10,000 on a car that is worth $25,000 and you own it, you have $15,000 in equity in that
when you purchase stock, your maximum potential gain is limitless and your highest potential loss is 100%.
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gannon company had the following information at december 31: finished goods inventory, january 1 $ 30,000 finished goods inventory, december 31 90,000 if the cost of goods manufactured during the year amounted to $1,260,000 and annual sales were $1,650,000, the amount of gross profit for the year is group of answer choices $390,000. $1,200,000. $450,000. $330,000.
The amount of gross profit for the year is calculated to be $450,000.
How to calculate gross profit for the year?Revenue less the expense of supplying the goods or services offered is known as gross profit.
The gross profit in this case for the entire year is $450,000. Gross profit (or gross margin) is the difference between a company's total revenue and its cost of goods sold (COGS). Knowing a company's gross profit is significant since it shows the profit before operational costs, interest costs, and taxes.
Thus, We must compute the cost of products sold in order to determine the gross profit for the year:
$1,650,000 - $1,260,000 = $390,000
$390,000 - $ 30,000 = $360,000
$360,000 + $90,000 = $450,000
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ape company reported net income of $298,000 during 2021 and paid dividends of $26,000 on common stock. it also has 10,000 shares of 6%, $100 par value cumulative preferred stock outstanding. common stockholders' equity was $1,200,000 on january 1, 2021, and $1,600,000 on december 31, 2021. the company's return on common stockholders' equity for 2021 is .
In 2021, the ape company recorded net profits of $298,000 and dividend payments to $26,000 on common shares. 10,000 shares of the company's cumulative preferred stock, with a $100 par value, are also in circulation. Equity held by common stockholders was $1,200,000 in January 1 and $1,600,000 by December 31, 2021. The business's 2021 return on its common stockholders' equity is 17.0%.
Whose equity is it, anyway?After all liabilities have indeed been paid, a company's residual assets are referred to as its stockholders' equity. This amount is computed by deducting term debt from total assets, or alternatively, by adding share capital and reserves and surplus and deducting treasury stock.
Which four principal stockholder equity accounts are there?The calculation of stockholders' equity is made up of four factors are shares in circulation, additional paid-in capital, profits, and treasury stock. A firm has sufficient assets to cover its liabilities when stockholders' equity is positive; otherwise, it has more liabilities than assets.
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the transferal of the balances of the temporary accounts to the capital account note: this follows the reid formula
At the end of an accounting period, a closing entry is a journal entry that involves transferring data from temporary accounts on the income statement to permanent accounts on the balance sheet.
The method for keeping track of a company's financial information, uses the closing entry to reset the temporary account balances to zero.
To record accounting activities for a certain time period, temporary accounts are used. Because they are reported in specific time periods and do not carry over to subsequent periods, all income and cost accounts must have a zero balance at the conclusion of the period. For instance, even if the business kept the money for usage over the following year, $100 in revenue this year does not count as $100 in revenue for the following year.
On the other hand, permanent accounts keep track of transactions that continue past the current accounting period. They are kept on the balance sheet, a part of the financial statements that provides investors with an idea of the value of a company, including its assets and liabilities.
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Several factors affect a firm's ability to pay a dividend. Three such factors are described in the table: profitability (an increase in net income), investment opportunities, and capital structure (an increase in the debt ratio). Use the table to indicate how a firm's ability to pay a dividend is affected by the factors described. Hint: Consider each factor in isolation, with everything else held the same.) Factors Affecting Dividend Payment Ability to Pay Dividends Net income increases. More profitable investment opportunities are available. The firm increases its debt ratio. The ability to pay dividends The ability to pay dividends The ability to pay dividends Spandelay Industries Inc. is a typical company that is very concerned with meeting investors' expectations and keeping investors happy. Its earnings tend to fluctuate from year to year because of the nature of the business the company is in. Which of these statements most likely describes Spandelay Industries Inc.'s dividend policy? Spandelay Industries Inc. will be willing to increase its dividend only if it believes that it will be able to maintain the dividend increase in future years. O Spandelay Industries Inc. will increase its dividends in years when it has high earnings so that it can distribute excess free cash flows to investors, even if it means that the firm will have to reduce its dividend in subsequent years
Based on the information provided, it appears that Spandelay Industries Inc. is likely to have a stable dividend policy, in which the company will only increase its dividends if it believes it will be able to maintain the increase in future years.
This approach is often taken by companies that are concerned with meeting investors' expectations and maintaining investor confidence. In contrast, a company that increases its dividends in years when it has high earnings and then reduces them in subsequent years may be seen as less reliable by investors and may face negative consequences as a result. Therefore, it is generally better for a company to have a stable dividend policy that it can maintain over the long term, rather than a more erratic dividend policy that may be affected by short-term fluctuations in earnings.
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Sales agents Hattie and Bob work for broker Phil. Hattie procures a listing agreement from a seller and Bob procures a buyer representation agreement with a buyer. Bob's buyer wants to buy Hattie's listing. An intermediary situation has arisen. Phil does not make appointments, but allows Bob and Hattie to continue working with their respective clients. Which of the following statements is TRUE?
A) Bob and Hattie can each give advice and opinions to each of their respective clients.
B) Neither Hattie nor Bob are allowed to give advice and opinions to either client.
C) Hattie may give advice and opinions to her seller but Bob may not give advice and opinions to the buyer.
D) Broker Phil may give advice and opinions directly to the buyer and seller clients to help them conduct the transaction properly and produce a sale.
The correct answer is A. Bob and Hattie can each give advice and opinions to each of their respective clients. Broker Phil is not directly involved in this intermediary situation, but he has allowed Bob and Hattie to continue working with their respective clients.
It means that Bob and Hattie can each give advice and opinions to their respective clients. Broker Phil himself cannot give advice and opinions directly to the buyer and seller clients, as his role is to oversee the transactions. By allowing Bob and Hattie to continue working with their clients, Phil has given them the right to offer advice and opinions to their clients. This may help guide the buyer and seller through the transaction and help to complete the sale.
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