In a supertype/subtype hierarchy, subtypes that are lower in the hierarchy inherit attributes from not only their immediate supertype but from all supertypes in the hierarchy.
A hierarchy is a set of objects that are arranged so that they are "above," "below," or "at the same level as" one another. In many different disciplines, including architecture, philosophy, design, mathematics, computer science, organisational theory, systems theory, systematic biology, and the social sciences, hierarchy is a crucial idea. A hierarchy can connect objects directly, indirectly, vertically, or diagonally. Although a system that is primarily hierarchical might also have alternative hierarchies, the only direct linkages in a hierarchy, insofar as they are hierarchical, are to one's immediate superior or to one of one's subordinates. A path of numerous connections in the same direction allows hierarchical links to extend "vertically" upwards or downwards.
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which of the following statements is a primary objective of accounting for income taxes? to compare an enterprise's federal tax liability to its state tax liability. to identify all of the permanent and temporary differences of an enterprise. to estimate the effect of the tax consequences of future events. to recognize the amount of deferred tax liabilities and deferred tax assets reported for future tax consequences.
One of the main goals of accounting for income taxes is to record the amount of deferred tax liabilities and deferred tax assets stated for future tax effects.
An income tax is a fee assessed against individuals or businesses based on their income or earnings. In most circumstances, the amount of income tax is determined by adding the tax rate and the taxable income. The tax rate may vary depending on the type of person and the source of income. The money the government receives is known as tax income, and it can be used for a variety of reasons, including paying public healthcare and education, income taxes creating public infrastructures like roads, trains, bridges, dams, and other such things.
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For each of the three independent situations determine the amount of cash received from the customers and prepare journal entries that summarize the selling and collection activities for the reporting period. All dollars are in millions. nts Complete this question by entering your answers in the tabs below
For each of the three independent situations determine the amount of cash received from the customers and prepare journal entries that summarize the selling and collection activities for the reporting period. sales revenue and account receivables is $240 and $17 which is shown in the following table.
Sales revenue is the profit a company earns from supplying products or providing services. Sales and profits can, and prevalently are, employed interchangeably to describe to the very same thing in bookkeeping. It is imperative to remember that revenue is not always equate to revenue generated. The proportion of products and services sold multiplied by the unit cost is used to compute sales income. The proceeds or money that the organisation will obtain from its clientele who have subsidized their acquisition of its goods and services are known as accounts receivable (AR).
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FILL INTHE BLANK the opportunity cost of holding money is measured by the foregone _______ or return on investment that could have been earned by holding other financial assets instead of money.
The opportunity cost of holding money is measured by the foregone return
What are the dangers of holding money as an asset?The opportunity cost of holding money is the interest on an alternative asset that is forfeited. The opportunity cost of holding money, which is represented by the nominal interest rate, is equal to the real interest rate on an alternative asset plus the expected inflation rate, which is the rate at which money loses its purchasing value.
How is a dollar's opportunity cost determined?Opportunity cost is calculated as follows using the formula below: Return on the Most Profitable Investment minus Return on Investment Pursued is used to determine opportunity cost.
How Does Opportunity Cost Work?Opportunity costs are the possible advantages that a person, investor, or company forgoes while deciding between two options. Opportunity costs are by definition invisible, making it simple to ignore them.
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Dover Co.'s comparative balance sheet indicated that the Equipment account increased by $40,000. Upon further investigation of the account changes, it is determined that Dover purchased equipment totaling $70,000 for the year. It also sold equipment with an original cost of $30,000 for $8,000 cash. Assuming these are the only transactions affecting the investing activities, Dover will report net cash flows provided by (used in) investing activities of:
A)($40,000).
B)($70,000).
C)($32,000).
D)($62,000).
Answer:
The correct answer is D) ($62,000).
Explanation:
To find the net cash flows provided by (used in) investing activities, we need to calculate the total amount of cash that was spent on purchasing equipment, minus the total amount of cash that was received from selling equipment. In this case, Dover spent $70,000 on purchasing equipment and received $8,000 from selling equipment, so the net cash flows provided by (used in) investing activities is $70,000 - $8,000 = $62,000.
The other options given are incorrect because they do not take into account both the purchasing and selling of equipment.
Option A) only considers the increase in the Equipment account, which does not provide a complete picture of the company's investing activities.
Option B) only considers the amount spent on purchasing equipment, ignoring the cash received from selling equipment.
Option C) only considers the amount received from selling equipment, ignoring the cash spent on purchasing equipment.
The classical dichotomy is the separation of real and nominal variables. The following questions test your understanding of this distinction. Yesmina divides all of her income between spending on paperbacks and lattes. In 2017, she earned an hourly wage of $28.00, the price of a paperback was $7.00, and the price of a latte was $4.00.Which of the following give the real value of a variable? Check all that apply.The price of a paperback is 1.75 lattes in 2017.Yesmina's wage is $28.00 per hour in 2017.The price of a paperback is $7.00 in 2017.Which of the following give the nominal value of a variable? Check all that apply.The price of a latte is $4.00 in 2017.Yesmina's wage is 4 paperbacks per hour in 2017.The price of a latte is 0.57 paperbacks in 2017.
The real value of a variable:
The price of a paperback is 1.75 lattes in 2017.Yesmina's wage is $28.00 per hour in 2017.The price of a paperback is $7.00 in 2017.The nominal value of a variable:
The price of a latte is $4.00 in 2017.Yesmina's wage is 4 paperbacks per hour in 2017.The price of a latte is 0.57 paperbacks in 2017.The real value of a variable refers to its value adjusted for changes in purchasing power over time, typically accounting for inflation or changes in relative prices. It represents the variable's purchasing power or quantity in terms of goods and services, enabling comparisons across different time periods.
Therefore, the real values of the variables are: the price of a paperback is 1.75 lattes in 2017, Yesmina's wage is $28.00 per hour in 2017, and the price of a paperback is $7.00 in 2017.
The nominal value of a variable refers to its value expressed in current or nominal terms without adjusting for changes in purchasing power or inflation. It represents the variable's value as stated or observed at a specific point in time, without accounting for the effects of inflation or changes in relative prices.
Therefore, the nominal values of the variables are: the price of a latte is $4.00 in 2017, Yesmina's wage is 4 paperbacks per hour in 2017, and the price of a latte is 0.57 paperbacks in 2017.
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A good way to describe ____ competition is that it mixes a small amount of monopoly power with a large amount of competition, while _____ blends a large amount of monopoly power, a small amount of competition through entry, and considerable rivalry among firms.
A fair approach to explain monopolistic competition is that it mixes a little amount of monopoly power with a huge amount of competition, while oligopoly blends a large amount of monopoly power with a small amount of competition through entry and strong rivalry among enterprises.
Distinguish between monopolistic competition and oligopoly.A monopoly is a sort of imperfect competition in which a seller or producer obtains the lion's share of the market share due to a lack of substitutes or competitors. Monopolistic competition is a sort of imperfect competition in which multiple sellers compete for market share by distinguishing their products. Also, because oligopolies determine prices, they have market power in the economy, which impacts consumers owing to price rises by oligopolists. In other terms, oligopoly is described as a market strategy involving a small number of enterprises. These companies or producers operate specifically to limit output and thus control market returns. In ideal competition, however, several sellers manufacture similar products, allowing buyers to pick between enterprises.
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When High Horizon LLC was formed, Maude contributed the following assets in exchange for a 25 percent capital and profits interest in the LLC: Fair Market Basis Value Maude: Cash Land* $ 38,250 38,250 111,000 364,000 Totals $149,250 $402,250 Nonrecourse debt secured by the land equals $177,500 James, Harold, and Jenny each contributed $224,750 in cash for a 25 percent profits and capital interest. (Leave no answer blank. Enter zero if applicable.) a. How much gain or loss will Maude and the other members recognize? Maude James Harold Jenny Gain or loss recognized
Gain or Loss Maude and others recognize are
Gain/loss recognized:
Maude-$0
James-$0
Harold-$0
Jenny-$0
None recognize gain because debt relief is not an excess of interest basis in interest paid.
In well-known, debt that enables you to attain your desires, like owning a domestic, procuring school, or beginning a commercial enterprise, might be taken into consideration well. appropriate debt can also assist you to construct credit if you've practiced responsible credit use through the years—and if that account hobby is pronounced to credit score bureaus.
Fairness market. while the credit market gives traders a danger to invest in company or customer debt, the equity marketplace offers investors a danger to invest within the fairness of a company. as instance, if an investor buys a bond from a corporation, they are lending the corporation cash and making an investment in the credit score market.
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which of the following probably occurred as the u.s. economy experienced increasing real gdp in 1954? check all that apply. total real income increased. the unemployment rate declined. car sales declined. consumer spending declined.
The following likely happened in 1954 as the US economy had an increase in real GDP.
1. Consumer spending went up.
Briefing:-“Retail” is a relative term
3-The rate of unemployment fell.
Quiz about potential real GDP.possible GDP. the real GDP value at full employment of all the economy's production factors—labor, capital, land, and entrepreneurial skill.
What are short-term changes in real GDP known as?Although real GDP suffers ups and downs in the short term, it generally tends upward over time. Recessions are frequently used to describe these short-term variations in real GDP.
Are real GDP short-term variations predictable?These variations are unpredictable and erratic. When recessions do happen, unemployment increases, while real GDP and other metrics of income, consumption, and production decline. Using the paradigm of aggregate demand and supply, economists examine short-term economic variations.
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fieldman corp. obtained the following information from its accounting records: sales $19,000 beginning finished goods inventory $12,000 ending finished goods inventory $ 8,000 cost of goods sold $ 9,000 the cost of goods manufactured this period equals: select one: a. $ 6,000 b. $10,000 c. $11,000 d. $ 5,000
From their financial records, Fieldman Corporation discovered the following data: Sales of $19,000 $12,000 worth of first completed products inventory, Inventory of finished items of $8000 $9,00 in costs of goods sold The Cost of Goods Manufactured at that time was $5,000.
The cost required to convert raw materials inventory into finished goods inventory during a predetermined time period is referred to in accounting as the Cost of Goods Manufactured (COGM).
You must include your direct materials, direct labor, and manufacturing overhead to determine the cost of items created in order to get the entire manufacturing cost for your company.
Particulars Amount($)
Cost of Goods Sold 9000
Add: Ending Finished Goods inventory 8000
Less: Beginning Finished Goods inventory 12000
Cost Of Goods Manufactured 5000
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Lloyd owns a beach house (four years) and a cabin in the mountains (six years). His adjusted basis is $300,000 in the beach house and $315,000 in the mountain cabin. Lloyd also rents a townhouse in the city where he is employed. During the year, he occupies each of the three residences as follows: Decision Making Townhouse - 135 days Beach House - 155 days Mountain Cabin - 75 days The beach house is close enough to the city so that he can commute to work dur- ing the spring and summer. While this level of occupancy may vary slightly from year to year, it is representative during the time period that Lloyd has owned the two residences. As Lloyd plans on retiring in several years, he sells both the beach house and the maintain cabin. The mountain cabin is sold on March 3, 2015, for $540,000 (related selling expenses of $35,000). The beach house is sold on December 10, 2015, for $700,000 (related selling expenses of $42,000). Calculate Lloyd’s lowest recognized gain on the sale of the two residences. Assume instead that both residences satisfy the two-year ownership and use tests as Lloyd’s principal residence. Because the mountain cabin is sold first, is it possible for Lloyd to apply the § 121 exclusion to the sale of the beach house? Why or why not?
Lloyd can elect to forgo the use of the § 121 exclusion on the sale of the mountaincabin. Then the § 121 exclusion can be used on the sale of the beach house.
Lloyd’s principal residence is the beach house. This is the residence in which he lives most of the time. His recognized gain on the sale of each residence is calculated as follows:
Particulars Beach House Mountain Cabin
Amount realized
Selling price 700000 540000
Selling expenses 42000 35000
658000 505000
Adjusted basis 300000 315000
Realized gain 358000 190000
§ 121 exclusion 250000 0
Recognized gain 108000 190000
Particulars Beach House Mountain Cabin
Amount realized
Selling price 700000 540000
Selling expenses 42000 35000
658000 505000
Adjusted basis 300000 315000
Realized gain 358000 190000
§ 121 exclusion 250000 0
Recognized gain 108000 190000
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A common stock's _____ value is typically set at a low amount and has little meaning today other than being used to by some states to assess fees.
A Common stock's par value is typically set at a low amount and has little meaning today other than being used by some countries to assess freights.
Holders of common stock choose the board of directors and vote on commercial programs. Common stock represents a residual claim to a company's ongoing and coming gains.
As similar, shareholders are said to be part possessors in a company. These effects are possessed by the pot itself, which is a legal reality. rather, the shareholders enjoy this residual claim.
Common stock is traded on exchanges and may be bought and put up by investors or dealers. Shareholders of common stock may be entitled to admit tips.
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a bond backed by the full faith, credit, and unlimited taxing power of the government that issued it is called a bond.
A general obligation bond is a bond that is supported by the government that issued it's full faith and credit as well as limitless taxation authority.
What distinguishes bonds with ratings of AAA and BBB?Bonds classified as investment grade received ratings of "AAA" to "BBB-" from Standard & Poor's and "Aaa" to "Baa3" from Moody's. Lower ratings apply to junk bonds. All other things being equal, a bond's interest rate will be lower the higher its grade.
Which 5 sorts of bonds are there?Savings bond, corporate bond, municipal bond, and treasury institutions. Each sort of bond has its own vendors, goals, purchasers, and risk-to-return ratios. Bond-based instruments, such as bond mutual funds, can also be purchased if you want to profit from bonds.
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a firm with a cash conversion cycle of 175 days can stretch its average payment period from 30 days to 45 days. this will result in a/an . decrease of 15 days in the cash conversion cycle increase of 15 days in the cash conversion cycle increase of 30 days in the cash conversion cycle decrease of 30 days in the cash conversion cycle
A company with a 175-day cash conversion cycle can increase its typical payment time from 30 to 45 days. As a result, the cash conversion period will shorten by 15 days. Hence, Option A is correct.
The length of time it takes for a business to turn money spent on manufacturing and sales into cash is known as the cash conversion cycle. It is used to gauge how well a company uses its working capital.
Learn how to calculate the cash conversion cycle and how to apply it in analysis. The cash conversion cycle is a crucial business indicator that illustrates how effective a company is.
A company can monitor it to understand how rapidly cash is being converted from sales into cash and vice versa. It helps business owners to have a comprehensive understanding of their cash flow situation.
Therefore, Option A is correct.
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building blocks co. is consdiering the purhcase of a new saw with a useful life of 10 years and unknown salvage value.
$25,000 Negative net present value to be offset / Present value factor $13,950 / 0.558 = $25,000.
If your calculation results in a negative net present value, this means the money generated in the future isn't worth more than the initial investment cost. A negative net present value means this may not be a great investment opportunity because you might not make a return.
If the calculated NPV of a project is negative (< 0), the project is expected to result in a net loss for the company. As a result, and according to the rule, the company should not pursue the project.
Additionally, a negative NPV means that the present value of the costs exceeds the present value of the revenues at the assumed discount rate. Any investment will produce a negative NPV if the applied discount rate is high enough.
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If mean daily demand is 20 units, lead time is 7 days, the standard deviation of demand during lead time is 12.0 units, and management has a preferred service level of 99.9% (z = 3), the reorder (R) level for the item would be a. 56.00 units. b. 176.00 units.
c. 152.00 units d. 104.00 units
The item's reorder level would be 152 units. Therefore, it can be said that option (c) is the one that applies to this question.
Demand in economics is understood as a consumer's willingness and desire to buy products and services at a specific price.
Demand generally decreases as a product's price increases. The needed sum will increase if the cost of a commodity or service decreases. The term "demand" is generally known to both consumers and businesses because it makes sense and naturally develops throughout almost any day. Customers that keep an eye on certain items, for example, might purchase more of them when the price decreases. Every time anything happens, consumers often buy less things or occasionally nothing at all.
Re-order level = (Maximum daily usage rate × lead time ) + Safety stock
= (20 × 7) + 12
= 140 + 12
= 152 units
Therefore, the reorder (R) level for the item would be 152 units.
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TRUE/FALSE. whatever a secured party obtains on a sale of collateral is all that he or she can collect on the debt.
A lender, buyer, or other party in whose favour a security interest is held is referred to as the secured party. The party owing payment or fulfillment of the secured obligation is known to as the debtor.
What is debt, exactly?Debt is the amount owed by the borrower to the lender. A debt is an amount of money that has been borrowed for a specified time period and must be repaid, plus interest. The borrower's credit affects both the debt's size and its acceptance.
What three categories of debt are there?Secured debt, secured debt, revolving liabilities, and mortgages are the four basic categories of personal debt. While outstanding debt is not backed by any kind of security, secured debt does
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Under the Uniform Securities Act, prepaid advisory fees
1. must be detailed in the advisory contract
2. may not exceed 2% of the customer's deposited assets
3. in excess of $500 for 6 months or more of service require the adviser's balance sheet to be included in the brochure
4. may never be accepted1 & 3
Option 1 and 3 are correct. Under the Uniform Securities Act, prepaid advisory fees,
must be detailed in the advisory contractin excess of $500 for 6 months or more of service require the adviser's balance sheet to be included in the brochureThe Uniform Securities Act is a model regulation made as a beginning stage for state-level protections guideline. The motivation behind the Uniform Securities Act is to manage protections misrepresentation at the state level and to help the Securities and Exchange Commission (SEC) in implementation and guideline
Since not all ventures are covered governmentally and not all speculation vendors are enrolled at the administrative level, the SEC can't safeguard all financial backers and seek after all security infringement. This made the requirement for state-level guidelines, for example, the Uniform Securities Act to additionally safeguard financial backers. Each state has its own security regulations casually alluded to as the "blue sky laws."
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TRUE/FALSE. managing a multiple-ownership building is usually a simple matter since there are so many owners interested in the outcome.
Managing a multiple-ownership building is usually a simple matter since there are so many owners interested in the outcome False.
Quizlet: What exactly do owners of cooperative buildings own?The owners don't actually own the apartments, in contrast to a condominium. In a cooperative, a business owns the units and sells the owners equity. The owners obtain leases that provide them the right to dwell in particular units in exchange for their shares.
Quizlet: What kind of ownership does a condominium owner have?A condominium owner has fee simple ownership of his airspace. Exclusive ownership is referred to as air space, and joint ownership is referred to as common regions. Co-ownership is known as tenants in common.
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myeong, a promoter, hired an office support staff for a corporation that had not yet been incorporated. If there is a novation clause in a subsequent contract with the corporation and the staff, which of these is correct?
Liz will escape potential liability under the novation contract entered into
Advertiser Meyong hired office support staff for a company that had not yet been formed.
If the subsequent agreement with the company and the employees contains an extension clause, Liz avoids liability arising from the extension agreement. Doing business as a self-managed company is called associational corporatism. The company is not considered. a citizen of the country where it is incorporated and a citizen of the country where it has its principal place of business.
A joint stock company is best thought of as a cross between a sole proprietorship and a corporation. Limited liability means that shareholders cannot be held personally liable for the company's debts, but can still lose their capital investment.
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Which of the following statements would be considered advantages of a stock repurchase? Select all that apply.
A. The market generally perceives a stock repurchase as a sign that management believes that the firm's stock is undervalued.
B. Stock repurchases are an effective way to alter the firm's capital structure.
C. Stock repurchases are especially effective when the amount of equity in the current capital structure is significantly greater than that required by the firm's target capital structure.
D. At times, the company will repurchase its stock at a price higher than the true value of the stock.
The correct options are option (A), (B) and (C). A firm may repurchase its own shares from the market in a process known as a stock repurchase.
The management of a corporation may decide to repurchase its shares if it believes they are undervalued. A shareholder may tender their shares directly to the firm at a set price or the company may purchase them straight from the market.
Generally speaking, companies are hesitant to raise their annual dividend payments unless they are certain that future operations will be able to support the increase. Stock repurchases have the benefit of not being anticipated to continue in the future, making them a practical method of distributing additional free cash flows to investors without raising the regular dividend.
An additional benefit of a stock repurchase is that many investors view it as evidence that management believes the company's stock is undervalued. The value of the company's shares will rise as a result of an increase in demand. A drawback of a stock repurchase is that occasionally the firm will overpay for the stock that is being bought. When this occurs, the stock price will decrease following the termination of the repurchase programme.
Therefore, all the statements, (A), (B) and (C) are advantages of stock repurchase. But statement (D) is a disadvantage.
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Which of the following is an example of a TPS?A. Management daily report of salesB. Grocery checkout stationC. Database of customersD. Monthly sales projection
Database of customers is an example of a TPS.
What is transactional process system?A sort of information system called a "transaction processing system" (TPS) gathers, saves, alters, and retrieves the data transactions of an organization. Even while this is not as crucial as it is for real-time systems, transaction processing systems still make an effort to ensure predictable response times to queries.
This system monitors the flow of daily transactions that are required for business operations.
A method of computing known as transaction processing separates work into discrete, indivisible activities known as transactions. A software system, or software/hardware combination, that supports transaction processing is known as a transaction processing system.
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Harriet wants all of her team members to receive a raise, so she gives them all a high 1 rating. Which of the following errors is she falling prey to? A) Contrast B) Halo C) Similar to me D) Central tendency E) Leniency
Harriet wants all of her team members to receive a raise, so she gives them all a high 1 rating. Leniency errors is she falling prey to.
Which of the following is an illustration of a performance measure for effectiveness?Equilibrium scorecard
It is a tool for assessing an organization's performance. It emphasizes both financial and non-financial factors, including customer, internal company, innovation, and learning views.
The reliability of a performance measure is its constancy. The reliability of a performance metric refers to the degree to which individuals who use it believe it to be sufficient or adequate.
The subset of performance indicators that is most important to your business at the highest level of your organization are known as key performance indicators (KPIs). KPIs are used to track your advancement in achieving your strategic objectives.
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Which of the following is a possible contingency that should be anticipated in the critical risks and assumptions section of the business plan?
The important risks and assumptions part of the business plan should account for the possibility that - competitors may go for underpricing.
It is acknowledged that there are critical risks involved with development when a business is first launched.
Some of these assumptions should be included in the business plan. Investors may seriously doubt your business's trustworthiness and the value of their financial investment if they learn about some unreported bad aspects of your business or its product.
Using a price strategy based on competitors to undercut the competition. The goal of a penetration strategy is to grow market share by entering a market with prices that are much lower than those of the competition.
The business plan is supposed to identify the issues and dangers that must be managed during the development and expansion of the organization.
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________ marketing features marketing messages, promotions, and other content delivered to on-the-go consumers through their portable electronic devices.
A) Direct-mail
B) Mobile
C) Mass
D) Viral
E) Kiosk
Consumers who are constantly on the go can receive marketing messages, promotions, and other material through mobile. Thus the correct answer is B. mobile.
Consumers who are travelling or are constantly on the go, use mobile as portable electronic devices, because of which receiving messages, promotions and other materials become convenient.
Portable Electronic Devices are devices with the ability to send, store, or record text, pictures, video, or audio data. Mobile phones, Pagers, computers, cell phones, and reminder recorders are just a few examples of these gadgets.
Digital marketing is marketing that involves interacting with stakeholders using electronic devices. Digital marketing includes social media marketing. Many businesses combine traditional and digital marketing techniques.
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danica borrows $1,000 from evermore bank, using her motorcycle as collateral. to perfect its security interest, the bank must file its financing statement with
Evermore Bank must file a financing statement with the secretary of state.
In order to perfect its security interest in Danica's motorcycle, Evermore Bank must file a financing statement with the secretary of state. A financing statement is a legal document that establishes and records the bank's interest in the collateral (in this case, Danica's motorcycle).
By filing with the secretary of state, the bank ensures that its interest in the collateral is protected and that other creditors will be aware of the bank's lien. Therefore the correct answer is a.
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The complete question is given below:
danica borrows $1,000 from evermore bank, using her motorcycle as collateral. to perfect its security interest, the bank must file its financing statement with
a. the secretary of state.
b. the county clerk.
c. the city treasurer.
d. the ward alderman.
Fill in the blank: _________ of customers will never do business with a company again after one negative experience.
51% of customers will never do business with a company again after one negative experience.
A happy customer is more likely to become a loyal one who can help you increase income, therefore a pleasant customer experience is essential to the success of your business.
The best marketing investment you can make is a client who will advertise your company on your behalf. These are people who are devoted to your brand, spread the word about it, and recommend your goods and services to others.
A company's disregard for what ought to be its top priority: the caliber of consumers' experiences, as shown by an abundance of features, tempting rebates, and a lack of personalized service.
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at the beginning of the year, mitchum enterprises allows for estimated uncollectible accounts of $16,600. by the end of the year, actual bad debts total $19,000. record the write-off to uncollectible account
At the beginning of the year, mitchum enterprises allows for estimated uncollectible accounts of $16,600. by the end of the year, actual bad debts total $19,000. Record the write-off to uncollectible account. Following the write-off, the balance of Allowance for Uncollectible Accounts is $2,400.
Uncollectible accounts, commonly referred to as bad debts, are obligations owed by individuals to a company. They are receivables with almost no value because they won't be paid back.
The balance of Allowance for Uncollectible Accounts can be calculate as follows
The balance of Allowance for Uncollectible Accounts = Actual bad debts - Beginning balance in Uncollectible
The balance of Allowance for Uncollectible Accounts = $19,000 - $16,600
The balance of Allowance for Uncollectible Accounts = $2,400 debit
your question is incomplete but most probably your full question was
At the beginning of the year, mitchum enterprises allows for estimated uncollectible accounts of $16,600. by the end of the year, actual bad debts total $19,000. Record the write-off to uncollectible account. Following the write-off, what is the balance of Allowance for Uncollectible Accounts?
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Assuming constant inventory quantities, which of the following inventory-costing methods will produce a higher inventory turnover ratio in an inflationary economy? Multiple Choice a. LIFO (last in, first out).
b. Moving average. c. Weighted average. d. FIFO (first in, first out).
Option d is Correct. In an inflationary economy, FIFO is the inventory-costing approach that will result in a greater inventory turnover ratio, presuming stable inventory amounts (first in, first out).
When an economy is described as being inflationary, it suggests that prices are generally growing swiftly. The FIFO approach should not be used by a business when inflation is high because it will cause it to exaggerate its profit and understate its COGS. In the end, they might even sell their goods for less than their actual cost. For instance, suppose the business purchased 100 units in January for $10 each with the intention of selling them for $20 more.
However, because the rate of inflation is so high—for example, 15%—the price of the same units when the corporation next purchases them will have significantly increased. If they purchased 50 units in July, they most likely paid $11 each unit. Instead of getting a 20% gross profit when the corporation sells the units for $12, they will only make a gross profit of roughly 10-13%. Imagine how much worse things would be if inflation was 50% rather than 15%. Always employ the LIFO approach when there is high inflation. Businesses that adopt the FIFO strategy in an economy with high inflation will not be eager to sell many units.
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If a municipal bond maturing in 10 years is bought for 110, its cost basis at the end of the sixth year is:
O 104.
O 101-½.
O 106.
O 100.
B)104.
Determine the amount of the premium that will be annually amortized in order to calculate the new cost base?The $100 premium for this bond is amortized over ten years: $10 results from dividing $100 by 10. Then, multiply the annual amortization amount ($10 x 6 = $60) by the duration of the bond. Lastly, deduct the amortized premium ($1,100 $60 = $1,040, or 104) from the bond's original purchase price.
Municipal bonds are what?Municipal bonds are debt securities that are issued by states, cities, counties, and other public organizations to pay for ongoing expenses as well as to fund capital projects like constructing schools, roadways, or sewers System.
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The layers of enterprise architecture are: business, application, information, and:
a)Enterprise software
b)centralized architecture
c) IT systems
d)Technology
e) framework
Answer: d)Technology
D) The enterprise architecture's layers are as follows: technology, application, information, and business.
What are the layers of big business engineering?Business architecture, information architecture, information systems architecture, data architecture, and data delivery systems are all included in a five-layer model.
Which four main types of enterprise architecture are there?The article focuses specifically on the four most well-known EA frameworks: DoDAF, TOGAF, the Zachman Framework, and FEAF.
What are the four ways that enterprise architecture can be defined?Michael Platt, a director in the strategic projects group at Microsoft, offers four perspectives on enterprise architecture: the application perspective, information perspective, technology perspective, and business perspective.
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