Depreciation expenses, loss on sale of assets, and gain on retirement of debt are never reported on the statement of cash flows using the direct method.
Under the direct method, only specific cash flows activities associated with items that affect cash flows are presented in the statement of cash flows. Those typical items include:
Cash collected from customersInterest and dividend receivedCash paid to employees and suppliersInterest and income taxes paidDirect method reveals the operating cash receipts and payments, unlike the indirect method. Any other account such as depreciation and amortization, loss on sale of assets, and gain on retirement of debt will be recorded under the Reconciliation of net income to net cash provided by operating activities, separated from the Statement of Cash flows.
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A large training organization is holding a seminar in Las Vegas for four days. To encourage a large turnout, they are offering an early bird special to anyone who registers two months before the deadline date. Those who register a month ahead will also get a discount, and those who register at the last minute will pay full price. This is an example of _____.
inventory management
yield management
just-in-time management
value priced management
This is an example of value priced management. The appropriate response is option D.
What is value priced management?value -based pricing refers to a method of determining prices that is largely based on the perceived value of a good or service by the consumer. Value pricing is client-focused, which means that businesses set their prices based on what they feel a product is worth to the consumer.
Value pricing refers to the practice of businesses setting prices based on what consumers think a product is worth. Products that are exceptional and extremely valued are best suited to benefit from the value pricing strategy.
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Which of the following situations will not result in modification of the auditor’s report because of a scope limitation?
A. Restriction imposed by the client.
B. Reliance placed on the report of another auditor.
C. Inability to obtain sufficient appropriate evidential matter.
D. Inadequacy in the accounting records.
Any constraint on the applicability of an auditor's report known as a "scope limitation" may be the result of an inability to gather enough credible information to support a particular aspect of the financial statements. These are typically enforced by the client.
Therefore, relying on reports from external auditors does not restrict the scope of the audit. Hence, option b) is correct.
An auditor's report, which is a written letter from the auditor, expresses the auditor's opinion regarding whether a company's financial statements comply with generally accepted accounting principles (GAAP) and are free of material misstatement.
Typically, the company's annual report and the independent and external audit report are both made public. Because banks and creditors desire an audit of a company's financial records before lending to them, the auditor's report is crucial.
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other things the same, if a country has a trade deficit and saving rises, group of answer choices net capital outflow rises, so the trade deficit increases. net capital outflow falls, so the trade deficit increases. net capital outflow rises, so the trade deficit decreases. net capital outflow falls, so the trade deficit decreases. next
Out of the choices provided above, it can be said that other things the same, if a country has a trade deficit and saving rises, the net capital outflow falls, so the trade deficit decreases. Therefore, the option D holds true.
The trade deficit can be referred to or considered as the condition wherein there is an excess of expenses against the revenues generated during a given period of time. When the savings increase, the demand for imported goods decreases, thereby leading to a fall in the capital outflow and decrease in the trade deficit.
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burger's inc. owns a number of fast food stores across the country. ryan, who wants to start his own business, decides to open a store under the burger's inc. trademark. he has to sell and market the fast food products according to the terms of the licensing agreement. in this scenario, ryan is a:
In this scenario, Ryan is acting as a franchisee.
A franchisee is an independent small business owner who operates a third party store called a franchise. In this way, the franchisee buys the right to use the existing business's products, corporate names, and other business knowledge and sell the same brand, and promote the same standards as the first business.
When a business wants to get more business or increase its territory at a low cost, one solution would be to create a franchise for its product and name. The franchisor is the original or existing business that sells the right to use its name and concept. A franchisee is a person who buys into the old company by buying the right to sell goods or services under the existing business model and trademark.
The relationship between the franchisee and the franchisor is one of advisor and consultant. The franchisor provides ongoing guidance and support regarding general business strategies such as hiring and training employees, setting up stores, advertising its products or services, sourcing its products, and so on.
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1. List the five principles of the Lean Startup (method). Define/explain, in your own words, three (of the five) key principles of the Lean method.
2. What is a minimum viable product (MVP), and provide an example.
3. What is a pivot, and provide an example of such from a publicly-traded company, within the past year.
4. Which type of risk is most common in startups: Product Risk, Customer Risk, or Business Model Risk? Pick one and, in a few sentences, explain why.
5. On the second day of class, we briefly reviewed the Customer Development Model (CDM), by Steve Blank (Hint: Slide deck is still on canvas).
6. In a sentence or two, please explain how the CDM fits into the Lean Startup Method. What (definition) is a Startup, and Why (purpose) do they exist? I am looking for responses based on reading the Lean Startup, looking at the Customer Development Model, doing a Business Model Canvas, and listening to guest lectures on product/market fit.
The five principles of the Lean Startup (method) are:
Entrepreneurs are everywhere.Entrepreneurship is management.Validated learning.Innovation Accounting.Build-Measure-Learn.What are the factors about?1. There are businesspeople everywhere- Startups and entrepreneurs come in a variety of forms. There are numerous options for entrepreneurs to create a prosperous firm.
2. Management is entrepreneurship- Just like any other business, startups require management. But there is a particular kind of lean startup. A successful lean startup has management that is adaptable and learning-focused.
3. Verified education -Customers are the main focus of lean startups' products. By figuring out exactly what the target market wants, they can adjust to its needs. They experiment to see what is most effective.
4. Innovation Accounting- Lean startups meticulously document their testing and analyses to determine what is most effective. Instead of focusing on the volume of new work produced, they measure progress based on how much was learnt about the innovation.
5. Build-Measure-Learn- The Minimum Viable Product (MVP), developed by lean startups, is the simplest product that does what it should (MVP). This is put through a thorough review process that includes tests and user feedback to gather information on how well-suited users react to the product. If it succeeds, they use an iterative approach to improve it based on the feedback.
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The price of Matador is $7.11. Jenna wants to short 1,054 shares of MTDR. The maintenance margin is 25%, the initial margin is 51%. The yearly securities lending fee (APR) is 10.56%. If the price of MTDR is $7.43 one year after she shorted the shares, what is the value of equity in the position?
According to the question the value of equity in the position is equals to $3,296.67
Why is equity essential? What is it?Equitable treatment, opportunity, and advancement are guaranteed by equity. The goal of equity is to identify and eliminate obstacles that hinder some groups from participating fully. Barriers might take a variety of shapes, but this research provides a clear illustration.
Briefing:
1 Initial Equity share x price x margin% = 1054 x 7.24 x 51% = 3891.79
2 Borrowing = Share x price - Equity = 1054 x 7.24-3891.79 = 3739.17
3 Interest = Borrowing x APR = 3739.17 x 10.56% = 394.86
4 Value of Equity = Initial Equity - increase in price x shares - interest
= 3891.79 (7.43-7.24) x 1054 - 394.86
= $3,296.67
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the total physical damage due to the september 11th attacks was about $16 billion. the economic damage is estimated to be $30 billion. we can thus estimate that the wealth of the u.s. dropped in the matter of a few hours by about $46 billion, causing group of answer choices deflation and the unemployment rate to fall deflation and the unemployment rate to rise inflation and the unemployment rate to rise inflation and the unemployment rate to fall
According to estimates, the September 11th attacks cost $30 billion in economic loss, which included a $46 billion decline in US economic worth.
The US economy saw a deflationary effect as a result, which decreased the unemployment rate. This is due to the fact that when the US economy has a significant decline in wealth, businesses often cut expenses by reducing the number of employees, which lowers the unemployment rate.
When prices usually fall, an economy experiences deflation, commonly referred to as negative inflation. This might be because there are more goods available than there is demand for, but it might also be because the value of money has increased.
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if citizens of hamiltonia want to take advantage of relatively higher interest rates in the united states, which of the following will happen?
The supply of the shot on the foreign currency market will rise if inhabitants of Hamiltonia wish to benefit from the country's relatively higher interest rates.
The foreign exchange market, commonly referred to as forex, FX, or the currencies market, is a global over-the-counter (OTC) market where the exchange rates of different currencies are set. The relative exchange rates of different currency pairs can be speculated on, bought, sold, and exchanged on these markets.
Investment management businesses, hedge funds, commercial enterprises, central banks, retail forex dealers, investors, and banks make up the foreign exchange markets.
The foreign exchange market, commonly known as forex, FX, or the currency market, was one of the first financial markets established to provide the expanding global economy structure. It is by a wide margin the world's largest financial market in terms of trade volume. The forex market offers a place for the purchase, sale, exchange, and speculation of currencies in addition to facilitating currency conversion for investments and international trade payments.
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Sears offers discount coupons and lowers prices on 1,000 items in the store in order to generate sales. This is most likely to occur during an economic recession. True or False
True or False "Sears offers discount coupons and lowers prices on 1,000 items in the store in order to generate sales. This is most likely to occur during an economic recession." The statement is true.
What is economic recession?A recession can be defined as a prolonged period of low or negative real GDP (manufacturing) growth accompanied by a significant rise in unemployment. Many other economic indicators also weaken during recessions. A recession is a significant and widespread reduction in economic activity. A common definition is that his two consecutive quarters of contraction in Gross Domestic Product (GDP) constitute a recession. A recession generally results in lower economic output, lower consumer demand, and higher unemployment.
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for an employee to be eligible to participate in an employer's group health insurance plan, he/she must be considered full-time and work a minimum of hours as established by the affordable care act. a 35
For the purposes of the employer shared responsibility requirements, a full-time employee is one who works 130 hours or more per month, or at least 30 hours per week, on average.
According to the monthly assessment approach, the employer assesses each month if an employee has at least 130 hours of service in order to determine whether they are a full-time worker.
According to the look-back measurement approach, an employer may decide whether a worker qualifies as a full-time employee during the stability period based on the worker's service hours in the previous period, also known as the measurement period. For the purposes of determining ALE status, the look-back measurement method may not be utilized to assess whether a person is a full-time employee.
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in text mining, if an association between two concepts has 7% support, it means that 7% of the documents had both concepts represented in the same document. t/f
In text mining, if an association between two concepts has 7% support, it means that 7% of the documents had both concepts represented in the same document. This statement is true.
The process of converting unstructured text into a structured format with the purpose of identifying significant patterns and fresh insights is known as text mining, also known as text data mining.
Companies are able to investigate and find hidden links within their unstructured data by utilizing advanced analytical approaches like Naive Bayes, Support Vector Machines (SVM), and other deep learning algorithms.
Text mining is a method that consists of various steps that let you infer information from unstructured text data. The process of cleaning and converting text data into a usable format is called text preprocessing, and it must be done before you can use any of the various text mining techniques.
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check all that apply: according to the dietary guidelines, a healthy eating pattern includes promoting the consumption of
According to the dietary guidelines, a healthy eating pattern includes promoting the consumption of:
-Vegetables
- Fruits
- Healthful oils
- Whole-grains
- Lean protein sources
What is dietary guidelines?Food-based dietary guidelines can be described as the intended to establish a basis for public food and nutrition, health and agricultural policies as well as the nutrition education programmes to foster healthy eating habits and lifestyles.
It should noted that Following a healthy eating pattern across the life span as well as the Focus on variety, nutrient density, and amount as well Limit calories from added sugars and saturated fats, and reduce sodium intake and Shift to healthier food and beverage choices will help to follow the guidelines.
It should be notede that the Dietary Guidelines for Americans can be bseen as an advice on what to eat and drink to build a healthy diet can be described as to promote healthy growth and development, help prevent diet-related chronic disease, and meet nutrient needs.
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missing options:
Vegetables
- Fruits
- Healthful oils
- Whole-grains
-fat and junks
- Lean protein sources
g the accountant for mission inc realized depreciation that has not been recorded related to an asset put into production at the beginnong of 2025 it is now the end of the fiscal year in 2026 ignoring income tax effects correcting this error will require a prior period adjustment to
Governments apply income taxes as a sort of tax on the income produced by people and businesses under their control.
What is Income tax?Government duties, public services, and citizen goods are all paid for through income tax revenue. Income tax payment is required by the federal government, numerous states, and municipal governments.
An individual's wages, salaries, and other sources of income are subject to the personal income tax. Corporations, partnerships, small enterprises, and independent contractors are all subject to business income taxes.
In order to support the Civil War's funding, the United States enacted the first income tax in 1862. The tax was eliminated following the war, but after the Revenue Act of 1913 was passed, it was reintroduced.
Therefore, Governments apply income taxes as a sort of tax on the income produced by people and businesses under their control.
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savings and loan associations, mutual savings banks, and credit unions are known collectively and specifically as .
Savings and loan associations, mutual savings banks, and credit unions are known collectively and specifically as: Thrift institutions.
What is Thrift institutions?Thrift institutions can be defined as a financial institution which rendered banking services by accepting deposit, giving out loans, mortgages among others.
This type of financial institution enables their client to save their money and to as well borrow money in which the borrower is expected to pay back the financial institution within a stipulated period of time.
Therefore savings and loan associations are known as thrift institution.
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a positin in t bond futures should be used to hedge falling interest rates and a position in t bond futures huld be used to hedge fallling bond prices
Falling interest rates should be hedged with a long position in T-bond futures, and bond prices should be hedged with a long position in T-bond futures.
What occurs when the cost of a bond decreases?Bond yield and price have the opposite relationship. The yield falls when a bond's price increases. A bond's yield rises as its price decreases. This is due to the bond's constant coupon rate, which causes frequent price fluctuations in secondary markets to reflect current market rates.
How do you protect yourself against bonds?By paying a set rate on swaps of interest rates or taking short options in bond futures, the length of a bond portfolio can be hedged. Due to the upward sloping yield curves in all the major currencies, term hedging involves giving up a greater longer-dated yield in exchange for a lower shorter-dated yield.
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economic immigration to the united states is sizable and continuous illustrating that . multiple choice question. wages are higher in immigrants' home country economic costs exceed economic benefits economic benefits exceed economic costs immigration is ineffective in improving the economy
Economic immigration to the US is substantial and ongoing. States and localities with high immigrant populations frequently have to spend more money on public education and other services than they take in from those populations in terms of taxes.
Immigration enhances the labor pool, which boosts the economy's potential for production.
The disparity in income between the nations of origin and destination is a fundamental factor in migration. Richer nations draw more immigrants, particularly those from developing nations with younger populations. More people emigrate from countries with lower per capita incomes, but only if those nations are not overly impoverished.
Immigration was a factor in the drop in violent crime in urban America from the late 1990s into the early 2000s. Immigration helped many center cities' failing districts recover by boosting population and fostering economic growth.
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joan quit her job as a home health aide earning $50,000 per year to start her own business. to save money she operates her business out of a small building she owns which, until she started her own business, she had rented out for $10,000 per year. she also invested her $20,000 savings (which earned a market interest rate of 5% per year) in her business. you are given the following information about the first year of her operations. total revenue $120,000.00 cost of labor $40,000.00 cost of materials $20,000.00 equipment rental $5,000.00 calculate her explicit (accounting) costs. $
Total explicit costs is $76,000 according to the given data.
Explicit (accounting) costs:
Rent: $10,000
Interest on savings: $1,000 (5% of $20,000 savings)
Labour: $40,000
Materials: $20,000
Equipment rental: $5,000
Total explicit costs: $76,000
Explicit costs are regular business expenses that are recorded in the general ledger of a firm and have a direct impact on its profitability. They have specific monetary values that are carried over to the income statement. Wages, leasing payments, utilities, raw materials, and other direct costs are a few examples of explicit costs.
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Edington Electronics Inc. produces and sells two models of pocket calculators, XQ-103 and XQ-104. The calculators sell for $15 and $25, respectively. Because of the intense competition that Edington faces, management budgets sales semi-annually. Its projections for the first 2 quarters of 2014 are as follows:
Unit Sales
Product Quarter 1 Quarter 2
XQ-103 20,000 22,000
XQ-104 12,000 15,000
No changes in selling prices are anticipated.
Required:
Prepare a sales budget for the 2 quarters ending June 30, 2022.
Product Units Selling Price Total Sales
XQ-103:
Quarter 1 Quarter 2 6 Months XQ-104:
Quarter 1 Quarter 2 6 Months Total List the products and show for each quarter and for the 6 months, units, selling price, and total sales by product and in total.
The Sales budget for the 2 quarters ending June 30, 2022
Product Units Selling Price Total Sales
XQ-103:
Quarter 1 20,000 $15 $300,000
Quarter 2 22,000 $15 $330,000
6 Months 42,000 $15 $630,000
XQ-104:
Quarter 1 12,000 $25 $300,000
Quarter 2 15,000 $25 $375,000
6 Months 27,000 $25 $675,000
Total 69,000 $1,305,000
A sales budget is a financial plan for the estimated sales of a company for a specific period of time. It is typically used to plan for and track the progress of a business’s sales activities. The sales budget helps a company to identify potential areas of growth and areas where additional resources may be needed.
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in which of the following systems does a contractor establish a purchase price for goods that are produced with raw materials provided by the contractor?
In a piece-price system, the contractor sets a purchase price for things that inmates manufacture using the contractor's raw materials.
Reintegration, as used in the criminal justice system, describes the process through which former prisoners reintegrate into society. The underground trade in goods and services between prisoners; the jail economy.
The prison social system gives rise to a set of rules and ideals known as the "inmate code." It offers a set of guidelines for living in jail and establishes the ideal prisoner in the eyes of the other convicts.
The Auburn system, also known as the New York system and Congregate system, was a 19th-century form of punishment in which inmates were compelled to labor in groups during the day and spend the night in solitary confinement with strict silent rules.
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I would like to know how to solve this problem using Excel.
i think the best way is watching Videos about it
using the model of supply and demand, consider the market for navel oranges. illustrate the impacts on the market for navel oranges if (i) the price of cuties (a type of mandarin oranges) falls while (ii) changes to the clean water act mean that citrus farmers have to adopt new expensive farming practices to avoid nutrient runoff harming the environment. explain the changes to the navel orange market, drawing conclusions about expected changes to the market price and quantity for navel oranges
The demand for navel oranges increases when the price of its substitute, cuties, increases.
1. Price of substitute increase
The demand curve shifts rightwards. The equilibrium price increases from P1 to P2 and the equilibrium quantity increases from Q1 to Q2.
2. Decrease in supply
When the farmers are forced to adopt expensive farming practices, supply of navel oranges decreases.
In economics, demand is the quantity of a very good that customers are willing and able to purchase at various costs all through a given time. the connection among fee and quantity demand is also referred to as the demand curve.
demand is the purchaser's preference to buy a selected proper or service. market call for is the call for for a particular precise inside the market. mixture call for is the overall demand for items and services in the financial system. demand and supply match determines the charge of the best or carrier. information the concept of call for.
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In the execution phase of a project's life cycle, activities are guided by decisions that were made in the __________ phase.
A. initiating
B. planning
C. monitoring/controlling
D. closing
E. assessment
In the execution phase of a project's life cycle, activities are guided by decisions that were made in the option B. planning phase
How crucial is the planning process, and what does it entail?In order to ensure project success, all project procedures and activities must be planned during the planning phase. The PMP is a comprehensive collection of plans that will be used to manage the project from this phase through project completion.
Therefore, in this stage, you have to decide the steps to really accomplish the project goals during the planning phase—the "how" of project completion. You'll set up spending limits, deadlines, and checkpoints, as well as the sources and required paperwork.
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True or False: Competitive research for owned, paid, and earned media uses different metrics and dimensions than non-competitive owned, paid, and earned media analytics.
It is false to claim that competitive research for owned, paid and purchased media uses different metrics and dimensions than analysis of non-competitive, paid and purchased media.
What is competitive research for the average?Corresponds to analysis of the competitor market, this is conducting research to assess the strengths and weaknesses of the company and threats and opportunities of competing companies.
Therefore, competitive media research uses similar metrics and dimensions as non-competitive media analysis, that is, metrics that help you understand the company and the market more comprehensively and effectively.
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FILL IN THE BLANK. making use of the research and development conducted by the market innovator and then developing a competing product at a lower price is referred to as the___strategy.
A pricing strategy in which a business offers its products at a relatively low price in order to increase demand and expand its market share.
What are the four ways to compete?An illustration of each of the four types of competitive strategy is provided below:
Strategy for cost leadershipSeparation authority technique.Focus on costs strategy...Separation center methodology.What are the three competing tactics?Organizations have three basic strategic options for gaining a competitive advantage, according to Porter's Generic Strategies model. They are: Focus, differentiation, and cost leadership.
What is an illustration of a focused strategy with low costs?In the wide minimal expense system, the firm is centered around giving an expense based advantage over an expansive market bunch. Wal-Mart would be an illustration. In this instance, Wal-Mart has a low-cost model that competitors struggle to match. Because they appeal to a large number of customers, they are, in a sense.
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Use the following information and the multi-period dividend discount model to find the value of Computech's common stock.
Last year's dividend was $1.62.
The dividend is expected to grow at 12% for three years.
The growth rate of dividends after three years is expected to stabilize at 4%.
The required return for Computech's common stock is 15%.
Which of the following statements about Computech's stock is least accurate?
A) At the end of two years, Computech's stock will sell for $20.64.
B) Computech's stock is currently worth $17.46.
C) The dividend at the end of year three is expected to be $2.27.
The false statement is Computech's stock is currently worth $17.46. (option B)
What is the false statement?The two-stage dividend model would be used to determine the value of the stock.
In the two-stage dividend growth model, the first stage is characterised by high growth rate. In the second stage, the high growth rate falls to a steady or normal growth rate.
dividend in Y1 = 1.62 x 1.12 = 1.81
dividend in Y2 = 1.81 x 1,12 = 2.03
dividend in Y3 = 2.03 x 1.12 = 2.27
Value of the dividend after year 3 = (2.27 x 1.04) / (0.15 - 0.04) = $21.46
Find the present value of these cash flows
1.81 / 1.15 + 2.03 / 1.15² + 2.28 / 1.15³ + 21.46 / 1.15³ = $18.71
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Fill in the blank: ____are items you need to help get the project done. they are considered project resources. A) Status updates B) materials C) reports D) meetings
Materials are things you'll need to finish the job. They are regarded as resources for the project. The right response in this case is option B.
Project resources are crucial components for the successful completion of a project. They contain everything you would need from the project planning through the project delivery phases, including people, tools, cash, time, and knowledge.
The personnel, money, and/or materials needed for a project's effective execution and completion are referred to as project resources.
Projects are kept on schedule and under budget by making the most use of available resources. It decreases oversights and multiple bookings by assisting project managers in keeping an eye on the project. It is easier to see changes and glitches, which helps to stop issues from growing worse.
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True Or False, relationship marketing tries to rebuild damaged relationships and rejuvenate unprofitable customers.
True, relationship marketing does attempt to rebuild damaged relationships and rejuvenate unprofitable customers.
What is relationship marketing?It is all those marketing tactics or actions whose purpose is to improve communication and relationship with customers in order to guide them during their buying process, this type of strategy also serves to start having an affective relationship with new customers.
Relationship marketing is fundamental because it serves to foster loyalty between employee and buyer during the life cycle. It is profitable for all companies to make use of Relationship Marketing in order to achieve an efficient treatment of people.
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which of the following is not a key activity in the nist it risk management security control assessment process?
The National Institute for Standards and Technology (NIST) has produced numerous special publications (SP), and the NIST management framework represents the conclusion of those SPs (NIST).
Any business can utilize the NIST Risk Management Framework (RMF), a seven-step process, to manage the risk of information security and privacy for systems and organizations. It can be altered, repeated, and quantified. It is based on NIST standards and guidelines to make risk Identify, Protect, Detect, Respond, and Recover adoption possible. It is helpful to describe the framework's core as a collection of cybersecurity projects with a particular objective.To know more about Risk here
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denver, incorporated, has sales of $19.1 million, total assets of $14.1 million, and total debt of $4.9 million. the profit margin is 9 percent.
The answer to the question is that Denver's net income is $1719,000 as according to given data.
What exactly do you mean by profit?Your profit is the sum of money after all business expenses have been covered. The three main categories of profit are operational profit, net profit, and gross profit. Gross profit is the highest profit. The balance after payment for the items and services that were sold is shown. Profit is calculated as revenue minus costs. From the gross profit, some expenses are subtracted. To arriving at net profit, you deduct all expenses.
Briefing -
We have to find net income-
Profit margin = Net income / Sales
Net income = Profit margin(Sales)
Net income = .09($191x00,000)
Net income = $1719000
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prepare the (1) may 2 entry to establish the fund, (2) may 30 entry to reimburse the fund [hint: credit cash over and short for $5 and credit cash for $1,138], and (3) june 1 entry to increase the fund to $2,280.
(1) This entry is to establish the fund with a cash balance of $1,133. The cash balance is offset by an over and short of $5. This entry debits cash for the total amount of $1,138 and credits the fund balance for the net amount of $1,133.
May 2 Entry to Establish the Fund
Cash over and short 5
Cash 1,138
Fund Balance 1,133
(2) This entry is to reimburse the fund. It credits cash for the amount of $1,138 and debits the fund balance for the same amount. The over and short of $5 is also reversed. This entry returns the fund balance to its original amount of $1,133.
May 30 Entry to Reimburse the Fund
Cash over and short -5
Cash 1,138
Fund Balance 1,133
(3) This entry is to increase the fund balance to $2,280. It debits cash for the amount of $1,147 and credits the fund balance for the same amount. This entry increases the fund balance from the prior balance of $1,133 to the new balance of $2,280.
June 1 Entry to Increase the Fund to $2,280
Cash 1,147
Fund Balance 2,280
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