Hutter Corporation declared a $0.50 per share cash dividend on its common shares. The company has 33,000 shares authorized, 16,800 shares issued, and 13,200 shares of common stock outstanding. The journal entry to record the dividend declaration is:

Answers

Answer 1
Debit Retained earnings $6,600, Credit Common dividends payable $6,600

Related Questions

She has read a number of newspaper articles about a huge IPO being carried out by a leading technology company. She wants to purchase as many shares in the IPO as possible and would even be willing to buy the shares in the open market immediately after the issue. What advice do you have for her?

Answers

Answer:

Explanation:

I believe the best advice that can be given is to do thorough research into the company before investing and do not invest more than you are willing to lose. Initial Public Offerings (IPO) can be incredibly risky investments because they can be complete scams or can be legit startup companies but make one mistake and quickly go bankrupt causing the shares to be worthless and you lose all of your money. But with great risk comes great reward, If they do manage to take you off you can make a lot of money. Therefore, research and invest only what you can live without is the best advice.

Denise sells silk scarves at a hobby fair. Each scarf sells for $25 and has a variable cost of $15. Denise’s booth rental for one day is $30. Based on this information, what total revenue amount does Denise need to earn to break-even?

Answers

Answer:

Break-even point (dollars)= $75

Explanation:

Giving the following information:

Each scarf sells for $25 and has a variable cost of $15. Denise’s booth rental for one day is $30.

To calculate the break-even point in dollars, we need to use the following formula:

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 30 / [(25 - 15)/25]

Break-even point (dollars)= $75




Explain why it is important for entrepreneurs to talk with industry experts when
developing new business concepts(10 Marks)

Answers

Answer:

Find the explanation below.

Explanation:

It is important for entrepreneurs to talk with industry experts when developing new business concepts because they provide valuable information on the intricacies required to be successful in the business. The industry experts have acquired enough experience that makes it possible for them to provide advice on the;

1. right tools and technologies that would guarantee smoother business

2. the legal standards that must never be compromised

3. logistics management that is cost-effective, as well as,

4. trending and profitable industry procedures.

It is only normal that people with more and vast experience in a field would have valuable information that would prove useful to start-ups. Associating with such people would result in better business decision-making.

Luther Industries has 25 million shares outstanding trading at $18 per share. In addition, Luther has $150 million in outstanding debt. Suppose Luther's equity cost of capital is 13%, its debt cost of capital is 7%, and the corporate tax rate is 40%. Luther's unlevered cost of capital is closest to:_______A) 11.5%B) 10.8%C) 9.8%D) 13.0%

Answers

Answer:

B. 10.8%

Explanation:

To get the Market value of equity = 25m x $18 = $450 million

The Market value of debt is given to be = $150 million

To get the weight of equity= 450/600

To get the weight of debt = 150/600

we have Ke as cost of equity= 13%

Such that after tax cost of debt = 7%(1-0.40) = 4.2%

Then the Weighted average cost of capital = We(Ke) + Wd(Kd)

= 450/600 x 13% + 150/600 x 4.2%

This gives us

= 9.75% + 1.05%

Therefore the answer is

= 10.80%

So the option B is correct

Luther's unlevered cost of capital is closest to 10.8%. Therefore, correct response here is option B.

What is the term cost of capital about?

A cost of capital refers to as a return that a company needs to earn in order to achieve the cost of capital of particular project.

Solution:

To get the Market value of equity = 25m x $18 = $450 million

The Market value of debt is given to be = $150 million

To get the weight of equity= 450/600

To get the weight of debt = 150/600

Ke as cost of equity= 13%

Such that after tax cost of debt = 7%(1-0.40) = 4.2%

Then, the Weighted average cost of capital = We(Ke) + Wd(Kd)

Weighted average cost of capital= 450/600 x 13% + 150/600 x 4.2%

Weighted average cost of capital= 9.75% + 1.05%

Weighted average cost of capital=10.80%

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Here are incomplete financial statements for Donavan, Inc. Calculate the missing amounts.

DONAVAN, INC.
Balance Sheet

Assets

Cash
$ 14,100

Inventory
17,100

Buildings
37,900

Total assets

$69,100

Liabilities and Stockholders' Equity

Liabilities

Accounts payable
$ 5,200

Stockholders' Equity

Common stock
Entry field with correct answer

(a)
Retained earnings
Entry field with correct answer

(b)
Total liabilities and stockholders' equity

$69,100

DONAVAN, INC.
Income Statement

Revenues

$85,800

Cost of goods sold
Entry field with incorrect answer now contains modified data

(c)
Salaries and wages expense
10,400

Net Income

$
Entry field with incorrect answer now contains modified data

(d)
DONAVAN, INC.
Retained Earnings Statement

Beginning retained earnings
$19,100

Add: Net income

Entry field with incorrect answer now contains modified data

(e)
Less: Dividends

4,710

Ending retained earnings
$34,100

Answers

Answer and Explanation:

The computation of the missing amounts is shown below:

a. Common stock

= Total Liabilities and Stockholders' Equity  - total liabilities - ending retained earnings

= $69,100 - $5,200 - $34,100

= $29,800

b. Retained earnings is $34,100

c. Cost of goods sold

= Revenues - salaries & wages expense - net income

= $85,800 - $10,400 - $19,710

= $55,690

Here net income would be

= Ending retained earnings + dividends - beginning retained earnings

= $34,100 + $4,710 - $19,100

= $19,710

d. Net income is $19,710

e. Net income is $19,710

Performance appraisals can be improved by: Improving appraisal formats Selecting the right raters Training raters to rate more accurately Understanding how raters process information All of the choices are correct

Answers

Answer:

All of the choices are correct

Explanation:

Performance appraisals is one of the tools that helps in the maximizing and enhancing the energies of the employees towards achieving the goals. It is the way through which the performance of the employees are evaluated and analyzed. Some of the methods include providing rewards, promoting or demoting the employees and facilitating transfers. It helps in the flow of better communication of the employees and the employers. The improvement in the productivity of the employees, growth in the company's turnover  and good relationship are some of the outputs of the performance appraisals.

A company reports the following amounts for 2021:_________. Inventory (beginning) $ 20,000 Inventory (ending) 35,000 Purchases 170,000 Purchase returns 10,000 Calculate cost of goods sold, the inventory turnover ratio, and the average days in inventory for 2021. (Use 365 days in a year. Round your intermediate and final answers to 1 decimal place.)

Answers

Answer:

Cost of goods sold $145,000

Inventory turnover ratio 5.27 times

Average days in turnover 69 days

Explanation:

1. Cost of goods sold

= Beginning inventory + [Purchases - Purchases return ] - Ending inventory

= $20,000 + [$170,000 - $10,000] - $35,000

= $20,000 + $160,000 - $35,000

= $145,000

2. Inventory turnover ratio

= Cost of goods sold ÷ Average inventory

Given that;

Cost of goods sold = $145,000

Average inventory = (Beginning inventory + Ending inventory) ÷2

= ($20,000 + $35,000) ÷ 2

= $27,500

Therefore,

Inventory turnover ratio = $145,000 ÷ $27,500

= 5.27 times

3. Average days in turnover

= Average inventory / Cost of sales × Number of days in period

Average inventory = $27,500

Cost of sales = $145,000

Number of days = 365 day

Average days in turnover = ($27,500/$145,000) × 365 days

= 69 days

At the beginning of the current period, Rose Corp. had balances in Accounts Receivable of $200,000 and in Allowance for Doubtful Accounts of $9,000 (credit).During the period, it had net credit sales of $800,000 and collections of $763,000.It wrote off as uncollectible accounts receivable of $7,300.However, a $3,100 account previously written off as uncollectible was recovered before the end of the current period.Uncollectible accounts are estimated to total $25,000 at the end of the period.(Omit cost of goods sold entries)Required:(a) Prepare the entries to record sales and collections during the period.(b) Prepare the entry to record the write-off of uncollectible accounts during the period.(c) Prepare the entries to record the recovery of the uncollectible account during the period.(d) Prepare the entry to record bad debt expense for the period.(e) Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts.

Answers

Answer:

(a) Prepare the entries to record sales and collections during the period.

Dr Accounts receivable 800,000

    Cr Sales revenue 800,000

Dr Cash 763,000

    Cr Accounts receivable 763,000

(b) Prepare the entry to record the write-off of uncollectible accounts during the period.

Dr Allowance for doubtful accounts 7,300

    Cr Accounts receivable 7,300

(c) Prepare the entries to record the recovery of the uncollectible account during the period.

Dr Accounts receivable 3,100

    Cr Allowance for doubtful accounts 3,100

Dr Cash 3,100

    Cr Accounts receivable 3,100

(d) Prepare the entry to record bad debt expense for the period.

Dr Bad debt expense 20,200

    Cr Allowance for doubtful accounts 20,200

(e) Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts.

Accounts receivable ending balance = $200,000 + $800,000 - $763,000 -$7,300 + $3,100 - $3,100 = $229,700

Allowance for doubtful accounts ending balance = $25,000

Allowance for doubtful accounts is a contra asset account that decreases the net balance of accounts receivable: accounts receivable = $229,700 - $25,000 = $204,700

Journal entries are the entries that record and maintain the financial transactions of the firm whether credit or cash. All the transactions that take place in the firm whether be it incoming or outgoing are recorded in the book of entries as the credit and the debit account.

The answers for the subparts a, b, c, d, d, and e are attached below.

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Ingram Electric Products is considering a project that has the following cash flow and WACC data. What is the project's MIRR? Note that a project's projected MIRR can be less than the WACC (and even negative), in which case it will be rejected.

WACC: 11.00%

Year 0 1 2 3

Cash flows -$800 $350 $350 $350

Answers

Answer:

the project's MIRR is 13.50 %.

Explanation:

MODIFIED INTERNAL RATE OF RETURN (MIRR)

-It is the rate that causes the Present Value of the Terminal Value (Future Cash flows at the end of the Project) to equal Present Value of Cash outflows.

-MIRR assumes a reinvestment rate at the end of the project

The First Step is to Calculate the Terminal Value at end of year 3.

Terminal Value (FV) = Sum of (PV x (1 + r) ^ 3 - n)

                                 = $350 x (1.11) ^ 2 + $350 x (1.11) ^ 1 + $350 x (1.11) ^ 0

                                 = $431.24 + $388.50 + $350.00

                                 = $1,169.74

The Next Step is to Calculate the MIRR using a Financial Calculator :

(-$800)        CFj

0          CFj

0          CFj

$1,169.74  CFj

Shift IRR/Yr 113.50 %

Therefore, the MIRR is 13.50 %

In its first year of operations Best Corp. had income before tax of $540,000. Best made income tax payments totaling $177,000 during the year and has an income tax rate of 30%. What was Best's net income for the year?

Answers

Answer:

$378,000

Explanation:

Best Corp. has income before tax of $540,000.

The tax rate is 30%.  the amount of tax will be 30% of $540,000.

= 30/100 x $540,000

=0.3 x 540,000

=$162,000

Tax amount = $162,000.

Net income =  Income before tax - tax amount

=$540,000 - $162,000

=$378,000

Which displays the data while retaining all the properties of the charts?

Answers

Answer:

The appropriate answer is "Pivot table and the straight table".

Explanation:

Without statements, a pivot table could be described, creating a perspective vision to navigate several dimensional depths or rates.  This same straight table distinguishes again from pivot table format throughout that this was not capable of showing subclasses and because the definition classification would be displayed throughout the form of such a document, although each row includes the qualities and quantities of the domain.

how long will it take 13,000 to grow to 18,000 if the investment earns at the interest rate of 3% compunded monthly

Answers

Answer:

130 months

Explanation:

The computation of the time period is shown below:

Given that

Present value = $13,000

Future value = $18,000

PMT = $0

RATE = 3% ÷ 12 = 0.25%

The formula is shown below:

= NPER(RATE;PMT;-PV;FV;TYPE)

The present value comes in positive

After applying the above formula, the time period is 130 months

Therefore the time that should be needed is 130 months

What was the opening price of Dow Jones Industrial Average on Dec 04, 2018 in the format of XXXXX.XX?

Answers

Answer:

$17,910.02

Explanation:

As per online search, the opening price was $17,910.02

Dow Jones Industrial Average (^DJI)

DJI - DJI Real-Time Price. Currency in USD

Summary

Time Period:

Dec 03, 2014 - Dec 05, 2014

Currency in USD

Download

Date      Open    High         Low  Close

Dec 03, 2014     17,880.90     17,924.15 17,855.59 17,912.62

Dec  04, 2014     17,910.02      17,937.96 1 7,814.81         17,900.10

Which of the following would be most likely associated with the expansionary phase of the economic business cycle?
)
A)
unemployment rate is high
B)
inflation is at its highest level
businesses produce more and hire workers
D)
business profits are on the decline

Answers

I’m not exactly sure but- expansion is the phase of the business cycle where real GDP grows for two or more consecutive quarters, moving from a trough to a peak. This is typically accompanied by a rise in employment, consumer confidence, and equity markets. Expansion is also referred to as an economic recovery. Knowing this, it cannot be A where unemployment is high or B where inflation is high because inflation is the rise in the general level of prices where a unit of currency effectively buys less than it did in prior periods, it shouldn’t be D because the profits wouldn’t be on a decline, so making a guess using elimination it’s most likely C businesses produce more and hire workers

When people believe that past behavior is the best predictor of future behavior, they have __________ expectationsa. rational
b. adaptive
c. irrational
d. reasonable

Answers

reasonable expectations because knowing a person’s past behavior allows you to get a sense of what type of person they are. For example a person who went to jail for 12 years will likely not be the safest and nicest person to be around because of their wrongdoings and hardcore life in jail.

To _____ an activity means to shorten the time it will take. A. smash B. fund C. crash D. aggregate E. matrix

Answers

The correct answer is:

C. crash

Crystal wants the latest limited edition of Vogue magazine, but she needs to buy food for her family. Crystal prioritizes her needs over her wants. What will she most likely do? A. Purchase the groceries, because that is her need. B. Purchase the magazine, because it is a limited edition that she may not see again. C. Purchase the magazine before it becomes outdated. D. Purchase cheaper grocery items so she can still afford the magazine. E. Purchase neither groceries nor the magazine.

Answers

Answer:

A. Purchase the groceries, because that is her need.

Explanation:

PLATO

In the given case, Crystal prioritizes her needs over her wants, she most likely does Purchase the groceries, because that is her need. Thus the correct option is A.

What does the opportunity cost?

A situation of abundance, where an individual has a variety of options available and chooses one option over another by evaluating their importance is referred to as opportunity cost.

In the given case, it is explained that The newest limited edition of Vogue is what Crystal wants, but she must also buy food for her family. Necessities are referred to as basic necessities, whilst wishes are referred to as personal preferences.

Opportunity costs can be seen in every situation where a person is required to decide between something and giving up something else. In the given case, Crystal has given up on her wants and prioritized her needs based on importance.

Therefore, option A  is appropriate.

Learn more about opportunity cost, here:

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Kevin Rogers is interested in buying a five-year bond that pays a coupon of 10 percent on a semiannual basis. The current market rate for similar bonds is 8.8 percent. What should be the current price of this bon?

a. $1, 099.
b. $982
c. $1.048
d. $965

Answers

Answer:

c. $1.048

Explanation:

Assuming face value to be $1000

Semi annual coupon = (10% of 1000) / 2 = 50

Number of periods = 5 * 2 = 10

Semi annual rate = 8.8% / 2 = 4.4%

Current price = Coupon * [1 - 1 / (1 + r)^n] / r + FV / (1 + r)^n

Current price = 50 * [1 - 1 / (1 + 0.044)^10] / 0.044 + 1000 / (1 + 0.044)^10

Current price = 50 * [1 - 0.650122] / 0.044 + 650.122225

Current price = 50 * 7.951768 + 650.122225

Current price = 397.5884 + 650.122225

Current price = 1047.710625

Current price = $1,048

The market price of a security is $50. Its expected rate of return is 13%. The risk-free rate is 4% and the market risk premium is 6%. What will be the market price of the security if its beta doubles (and all other variables remain unchanged)? Assume that the stock is expected to pay a constant dividend in perpetuity.

Answers

Answer: New Market price =$29.55

Explanation:

Using the   CAPM,Capital Asset Pricing Model CAPM formule ,  The expected return on stock is given as

Er = Rf +β( Mr)

which means

Expected return = Risk free rate + beta (market risk premium)

13%= 4% +beta (6%)

beta= 13%-4%/6%=0.13-0.04 /0.06

beta= 1.5

The dividend expected  to be paid is given as

Expected dividend, D = Price of security X Expected return

= 50 X 13%

= $6.5

Now, if beta doubles, Expected return becomes

Er = Rf + 2β( Mr)  

Er= 4% + 2 x 1.5( 6%)

=4%+ 3.0( 6%)

0.04 + 0.18

Er = 0.22 = 22%

New Market price

Expected dividend, D = Price of security X Expected return

Price = Expected dividend, D/Expected return

= $6.5/0.22

=$29.55

A corporate bond currently yields 8.5 percent. Tax-except municipal bonds with the same risk, maturity, and liquidity currently yield 5.5 percent. At what tax rate would investors be indifferent between the two bonds? a. 35.29% b. 40.00% c. 24.67% d. 64.71% e. 30.04%

Answers

Answer:

a. 35.29%

Explanation:

The computation of the tax rate that could be non-different between the two bonds is shown below:

Given that

Corporate Bond yield = 8.5%

Municipal bonds yield = 5.5%

based on the above information

Tax Rate  is

= 1 - ( Municipal bonds yield - Corporate Bond yield)

= 1 - (5.5% ÷ 8.5%)

= 35.29%

Hence, the tax rate is 35.29%

We simply applied the above formula so that the correct value could come

And, the same is to be considered  

Rajiv lives in Houston and runs a business that sells pianos. In an average year, he receives $851,000 from selling pianos. Of this sales revenue, he must pay the manufacturer a wholesale cost of $476,000; he also pays wages and utility bills totaling $281,000. He owns his showroom; if he chooses to rent it out, he will receive $71,000 in rent per year. Assume that the value of this showroom does not depreciate over the year. Also, if Rajiv does not operate this piano business, he can work as an accountant, receive an annual salary of $34,000 with no additional monetary costs, and rent out his showroom at the $71,000 per year rate. No other costs are incurred in running this piano business.

a. What are Rajiv's explicit costs of selling pianos?

1. The salary Rajiv could earn if he worked in an accounting firm.
2. The wages and unitilty bills that Rajiv pays.
3. The wholesale cost for pianos that Rajiv pays the manufacturer.
4. The rental income Rajiv could receive per year if he chose to rent his showroom out.

b. What is the accounting profit of Rajiv's piano business?

1. $780,000
2. $65,000
3. $40,000
4. $-40,000 ($40,000 accounting loss)
5. $110,000

c. What is the economic profit of Rajiv's piano business?

a. $65,000
b. $40,000
c. $780,000
d. $-40,000 ($40,000 economic loss)
e. $110,000

Answers

Answer and Explanation:

The computation is shown below:

a. The explicit cost of selling pianos would involve the wages & salaries expense and the wholesale cost that he pays the manufactured. These are considered as actual and would be added in the accounting

b. The accounting profit would be

Accounting profit is

= revenue - explicit cost

= $851,000 - $476,000 - $281,000

= $94,000

this is the answer and the options that are given are wrong

c. The economic profit would be

= Accounting profit - opportunity cost

= $94,000 -  $34,000 - $71,000

= -$11,000

this is the answer and the options that are given are wrong

Your uncle repays a $300 loan from Tenth National Bank (TNB) by writing a $300 check from his TNB checking account. Assume these funds are the
only loans and deposits available for your uncle and the bank.

Answers

What’s the question?

The four P's include _____. product process promotion price
small business entrpanership

Answers

Answer:

These are the four Ps: the product (the good or service); the price (what the consumer pays); the place (the location where a product is marketed); and promotion (the advertising).

Explanation:

Customer groups represent different segments if: ___________.a. Their needs require different products/services or different prices. b. Other elements of the canvas need to change in order to reach them. c. They can be categorized into different groups. d. Distinctions only matter if tailoring parts of the business to reach some customers makes it more difficult to reach other customers.

Answers

Answer:

a. Their needs require different products/services or different prices

Explanation:

A customer segment is a term in business that is used to describe a group of consumers with identical or related needs, behaviors, or other characteristics. For example Mass Market, Niche Market, etc.

However, customer groups represent separate segments based on the following:

1. their needs mandate and justify a distinct offer

2. they are sold through various distribution means.

3. they need different types of connection or arrangement.

4. they are ready to pay for various items of the offer

On July 1, 2020, Sweet Inc. made two sales.

1. It sold land having a fair value of $909,890 in exchange for a 4-year zero-interest-bearing promissory note in the face amount of $1,431,725. The land is carried on Sweet's books at a cost of $594,900.
2. It rendered services in exchange for a 3%, 8-year promissory note having a face value of $409,660 (interest payable annually).

Sweet Inc. recently had to pay 8% interest for money that it borrowed from British National Bank. The customers in these two transactions have credit ratings that require them to borrow money at 12% interest.

Required:
Record the two journal entries that should be recorded by Sweet Inc. for the sales transactions above that took place on July 1, 2020.

Answers

Answer:

1.

DR Note Receivable                                       $1,431,725

      CR  Land                                                                       $594,900

             Gain on Disposal of land                                      $‭314,990‬

              Discount on Notes Receivable                           $521,835

Working

Gain on disposal = 909,890 - 594,900 = $‭314,990‬

Discount on Notes receivable = 1,431,725 - 909,890 = $521,835

2.

First find present value of the 8-year promissory note;

= 409,660 / ( 1 + 12%)⁸

= $165,454.80

Annual payment of 3% = 3% * 409,660 = $‭12,289.8‬0

Paid every year for 8 years, the present value at 12% is;

= ‭12,289.8‬0 * Present value interest factor for annuity, 12%, 8 years

= ‭12,289.8‬0 * 4.9676

= $‭61,050.81

Present value of the note (revenue for services rendered) = ‭61,050.81 + 165,454.80 = $‭226,505.61‬

Discount on note receivable = 409,660 - ‭226,505.61‬ = $‭183,154.39‬

DR Notes Receivable                                        $409,660

     CR Service Revenue                                                        $‭226,505.61‬

            Discount on Notes Receivable                                 $$‭183,154.39‬

Company X has 100 shares outstanding. It earns $1,000 per year and announces that it will use all $1,000 to repurchase its shares in the open market instead of paying dividends. Calculate the number of shares outstanding at the end of year 1, after the first share repurchase, if the required rate of return is 10 percent.a) 110.0
b) 100.0
c) 90.91
d) 89.0

Answers

Answer:

d) 89.0

Explanation:

The value of the company today is the present value of its cash flows in perpetuity which is the cash flows divided by the required rate of return.

value of the firm=$1000/10%=$10,000

share price=value of the firm/shares outstanding

share price=$10,000/100=$100

number of shares to be repurchased=$1000/$100=10

number of shares after repurchase=100-10=90

note that when 90.91 is rounded to a whole, it turns out to be 92 while 89 is rounded to 90

Please write at least 400 word reply.
British grocery retailer Tesco isnât accustomed to failure, but after spending five years and about $1.61 billion, Tesco managers began preparing to sell or close the companyâs 199 Fresh & Easy markets and get out of the United States for good. Fresh & Easy was a novel format for Americansâstores that were larger than convenience stores but smaller than supermarkets and that focused on selling fresh foods. As it turned out, Americans found the format neither fresh nor easy. Managers imported British favorites instead of adapting to American tastes, and each store carried the same selection of prepackaged meals and other products, no matter its location. There was no deli section where food could be made to order. Prepackaged sandwiches are commonplace to the British, but to American shoppers they seemed like something from a vending machine. The timing didnât help either. Fresh & Easy opened in the United States just before the recession devastated many of the areas in California, Arizona, and Nevada where it located its earliest stores. The chain never turned a profit.
Case Question
Based on this caselet and the concepts learned in this topic, which kind of international strategy do you think Tesco was applying in America? Tesco has now decided to open its stores in India. As a manager at Tesco, how will you do things differently this time to save the company from being a failure in India?

Answers

Answer:

1. Tesco was applying a standardization strategy in America. It treated the US domestic market as if it were the same as the British domestic market. It failed to recognize that American shoppers' tastes are different. Again, it preferred to deal with prepackaged food, an offering that is not very agreeable to the American shoppers. It also failed to domesticate the sources of its supply of grocery, preferring to import from Britain. Tesco should have purchased the grocery from the local market to make them fresh and agreeable to the local taste.  

2. I will advise that the stores that are opened in India should not be patterned on the failed American strategy. Tesco should deploy a multidomestic international strategy by customizing its products, stores, and processes to the Indian market. The aim is to meet the taste of Indian shoppers. Tesco must understand that Indians prefer cooking their meals.As a result, the company must not delve into prepackaged food, but concentrate on selling Indian grocery and spices.

Explanation:  

Companies employ a standardization strategy by treating the whole world as one market with little meaningful variation with the assumption of meeting people’s needs with one product. This strategy is best for some standardized products like equipment.  Here, there is high global integration of markets with low local responsiveness.

On the other hand, multidomestic strategy is employed by companies to customize products or processes to the specific conditions in each country and to meet local customer tastes. For grocery shops that require the products to be fresh, a multidomestic strategy would be preferred. This strategy employs high local responsiveness with high global integration.

Yukelson Company owns the building occupied by its administrative office. The office building was reflected in the accounts at the end of last year as follows:
Cost when acquired $ 396,000
Accumulated depreciation (based on straight-line depreciation, an estimated life of 50 years, and a $36,000 residual value) 72,000
During January of this year, on the basis of a careful study, management decided that the total estimated useful life should be changed to 30 years (instead of 50) and the residual value reduced to $30,000 (from $36,000)). The depreciation method will not change.
Required:
1. Compute the annual depreciation expense prior to the change in estimates.
2. Compute the annual depreciation expense after the change in estimates.3. What will be the net effect of changing estimates on the balance sheet, net income, and cash flows for the year?

Answers

Answer:

1. Compute the annual depreciation expense prior to the change in estimates.

annual depreciation = ($396,000 - $36,000) / 50 = $7,200 per year

2. Compute the annual depreciation expense after the change in estimates.

annual depreciation = ($324,000 - $30,000) / 20 = $14,700 per year

3. What will be the net effect of changing estimates on the balance sheet, net income, and cash flows for the year?

Any changes in an asset's useful life are reported prospectively, this means that they do not affect any past records, only future records are affected. In this case, the depreciation expense per year will increase form $7,200 to $14,700, so net income will be negatively affected by it. Cash flows will not be affected, since depreciation expense is a non-cash expense. P,P&E on the balance sheet will be affected because the net value of the building will decrease faster.  

Last year, Brian bought a bond for $10,000 that promises to pay him $800 per year. This year, he can buy a bond for $10,000 that promises to pay $900 per year. If Brian wants to sell his old bond, what is its price likely to be?

Answers

Answer:

the price likely to be $8,889

Explanation:

The computation of the price likely to be is shown below:

The rate of interest in the last year

= $800 ÷ $10,000

= 8%

Now this year the rate of interest it would be

= $900 ÷ $10,000

= 9%

Now the price likely to be is

= $800 ÷ 9%

= $8,889

hence, the price likely to be $8,889

hence, the same is to be considered

Over the past 100 years, the rate of return on stocks has averaged about _____, and the return on bonds has averaged approximately _____.A. â10%; 5%B. 7%; 2%C. 1%; 2%D. 20%; 25%

Answers

Answer: B. 7%; 2%

Explanation:

0ver the past 100 years, stocks have showed a positive average return of 7% whilst bonds have shown a return of 2%. This makes sense because stocks generally offer higher returns than bonds which are fixed.

Stocks react to a variety of factors including interest rates and market fluctuations which makes them more risky whereas bonds which are fixed income securities are more stable in their returns making them less of a risk.

Stocks therefore offer a higher return to compensate for this risk as opposed to bonds.

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