COGS will be too low, resulting in an inflated income statement. The direct cost of producing a company's goods is known as its cost of goods sold (COGS).
Due to the fact that COGS is an operating expense, it is shown as such on the income statements. Analysts, investors, and managers can more accurately predict the company's bottom line by being aware of the cost of goods sold. Net income will fall off as COGS rises. The business will make less money for its shareholders even though this change is advantageous for income tax purposes. In order for their net profits to increase, businesses try to keep their COGS low.For instance, COGS for an automaker would include the labour costs used to assemble the car as well as the material costs for the parts that go into making the car. Costs associated with transporting the vehicles to dealerships and hiring salespeople would be excluded.As a result, COGS will be too low, producing an inflated income statement.
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FILL IN THE BLANK. Figure 5-2 Figure 5-2 above shows the recent ratings from an independent rating agency for selected smartphone brands and models. Each column shows a brand like Apple, HTC, LG, Motorola, and Samsung. These brands are referred to as the ____ when consumers use these smartphone ratings to evaluate the products
These brands are referred to as the consideration sets when consumers use these smartphone ratings to evaluate the products.
What do you mean by consideration sets?The brands and goods a buyer consider before making a final purchasing choice are all represented by the consideration set, a model used in consumer behavior. In 1977, Peter Wright and Fredrick Barbour coined the phrase "consideration set."
The awareness set, which includes all of the brands and goods a customer initially considers when presented with a purchase choice, is a subset of the consideration set. The consumer's unique ideas, preferences, and feelings—such as price, mood, prior experiences, and heuristics—are used to filter the awareness set into the consideration set.
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the total cost method includes all manufacturing costs plus selling and adminstratice espenses in the cost amount to which the markup is added to determine profuct price
The total cost method includes all manufacturing costs plus selling and administrative expenses in the cost amount to which the markup is added to determine product price is TRUE.
Total cost method is a pricing strategy which includes all production cost of a products and its related expenses then adding profit to the resulting amount. This method allows a company to put the highest price as possible based on its desired profits.
However, this method is disfavored by the boards and courts because it ssumes the reasonableness of a company's costs, the accuracy of its bid computations, and its lack of responsibility for increases in costs.
To overcome this issue, the modified total cost method is developed which is the adjusted version of total cost method for any deficiencies in the company's proof in satisfying the requirements of the total cost method.
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introduction this memorandum report identifies and explains key microeconomic principles using a set of simulation games. the outcome of these games illustrate how microeconomic principles can be applied within real-life situations to help us make better business decisions. this report is a summary of the simulations i played and their results, which include the key takeaways and their significance, for your review and reference. it is divided into the following sections:
It is divided into the following sections:1. Comparative Advantage 2. Competitive Markets and Externalities 3. Production, Entry, and Exit 4. Market Structures (including the Price Discrimination and Cournot simulations)5. Conclusions 6. References.
What is memorandum report?Memoranda are short, informal reports that are used to create records. By transferring the message from one or more authors to one or more recipients, they broadly define the communication process. a written document with information about a specific topic that has been developed expressly for a person or group of people: Ann will issue a memo describing the new processes to the staff. Messages sent over email frequently take the form of memoranda. One of the most adaptable organizational papers is the memorandum. A memo, usually referred to as a memo, is a written communication that details a specific issue and/or potential solution to a group or organization. An action plan with detailed instructions on how to carry it out should be included in a memo. Memoranda should be succinct and to the point.
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operations managers: control about three-fourths of firm's assets work closely with people in marketing, finance, accounting, and human resources departments help to decide which products the company should produce face the challenge of combining people and other resources to produce high-quality products are accurately described by all of the above
Celebrities typically do or say things that cause them to lose quality or that may injure the image of the whole the celebrities square measure endorsing.
Market segmentation will assist you to outline and higher perceive your target audiences and ideal customers. If you are a merchandiser, this permits you to spot the correct marketplace for your product and so target your promotion effectively.
Segmenting your target market will assist you discover opportunities to form customized campaigns. The information permits you to know the requirements, preferences, and reasons for client behavior. this manner you'll build methods that market towards the necessity of various segments rather than a one-size-fits-all.
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a child is at risk, it means that the child is exposed to certain factors, such as unsettled home life or poverty, that increase the chances
A child is at risk, which means that the child is exposed to certain factors, such as unsettled home life or poverty, that increase the chances of exposure to violence.
Children at risk experience neglect in aspects of mental, physical, emotional, social, and behavioral development. Neglect and abuse hamper children's ability to develop trust, intimacy, and relations with others. Various factors influence the exposure of children to violence such as lack of parental care, family violence, parental use of alcohol, mental instability in parents, and others.
Exposure to violence disrupts the transitions of children to adolescence and adulthood further. Neglecting the health of children or aggressive parenting also contributes to a disrupted transition from childhood to adolescence.
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eye-kya is a new furniture company. it hires one worker to produce chairs. let q be the number of chairs produced. the worker chooses how many hours h to work. during each hour worked, the employee is able to produce 6 chairs. for the worker, his personal cost of working is simplyeye-kya is a new furniture company. it hires one worker to produce chairs. let q be the number of chairs produced. the worker chooses how many hours h to work. during each hour worked, the employee is able to produce 6 chairs. for the worker, his personal cost of working is simply
The number of hours the worker worked is H*=9b
as per the question,
the working cost of chair ( Total cost) is [tex]\frac{H^2}{3}[/tex]
the number of chairs produced is ( q )
number of chairs employee can produce is 6
time taken by the worker is (h) hours
the payment received by the worker is (b)
income = b*y
where y is 6H
now
income = b (6H)
=> 6bH
U = income - Total cost
where U is the worker's utility
income = 6bH
total cost is [tex]\frac{H^{2} }{3}[/tex]
now ,
U = 6bH - [tex]\frac{H^{2} }{3}[/tex]
now differentiate w. r. t H on both sides
[tex]\frac{du}{dh}[/tex] = 6b - [tex]\frac{2H }{3}[/tex]
let the value of [tex]\frac{du}{dh}[/tex] is 0
6b - [tex]\frac{2H }{3}[/tex] = 0
[tex]\frac{2H }{3} = 6b[/tex]
=> H = [tex]\frac{18b}{2}[/tex]
=> H = 9b
=> H* = 9b
The number of hours the worker worked is H*=9b
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For goods-producing firms, at which of the following levels of resource planning does scheduling for individual subassemblies and resources by week and day take place?
a. Aggregate planning
b. Disaggregation
c. Execution
d. Demand forecastingb. Disaggregation
At the disaggregation levels of resource planning, individual subassemblies and resources are scheduled by week and day for goods-producing companies. A disaggregation process in manufacturing planning and control (MPC) breaks down a higher-level plan into more specific, comprehensive plans and schedules.
Krajewski and Ritzman were the first to recognize disaggregation as a category of manufacturing issues (1977). Disaggregation is the entire process of moving from general plans to more specific plans, according to their definition.While the disaggregation process in traditional manufacturing systems has received widespread recognition, there has been relatively little research done on the topic in the context of automated manufacturing systems (AMS).The high-level plan is frequently too broad and therefore unfinished. It should be enhanced by and put into practice in complete operational schedules. The disaggregation process also accurately captures the reality of hierarchical planning and control.Therefore, it is true to say that at the disaggregation levels of resource planning, specific subassemblies and resources are timetabled by week and day for businesses that produce goods.
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game theory is: a view on decision making when clear paths to optimum outcomes are known. a view on the development of children's games and toys. the science of making good decisions in situations involving strategic interactions. the analysis of market forces when there is role reversal for buyers and sellers.
Game theory is c) the science of making good decisions in situations involving strategic interactions.
The study of mathematical models of strategic interactions between rational beings is known as game theory. It has uses in computer science, logic, systems science, and all branches of social science.
It first focused on two-player zero-sum games, in which each player's gains or losses are precisely balanced by those of the other players. Game theory is a broad word that refers to the study of logical decision-making in humans, animals, and computers in the twenty-first century.
It is applicable to a wide range of behavioral relationships. John von Neumann's proof of the mixed-strategy equilibrium in a two-player zero-sum game marked the beginning of modern game theory.
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TRUE/FALSE. the resource-based view of global business differs from the institution-based view of global business in that the resource-based view
The resource-based view of Global business differs from the institution-based view of global business in that the resource-based view. This is true.
It focuses on the internal strengths of the establishment. The Resource-Grounded View( RBV) of the establishment starts from the conception that an establishment's performance is determined by the finances it has at its disposal. The way these coffers are used and configured enables the establishment to perform and can give a distinct competitive advantage.
The focus is on the establishment and the development of applicable finances. It's the accession and preservation of means and capabilities that are the primary function of the establishment. Competitive advantage is grounded on the achievement and deployment of unique finances and capabilities.
The institution-grounded view suggests that foreign entrants need to develop a strong knowledge of the rules of the game, both formal and informal in host countries. The assiduity-grounded view suggests that the degree of competitiveness in an industry determines an organization's performance.
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Randolph and Tammy own a second home. They spent 45 days there and rented it for 88 days at $159 per day during the year. The total costs relating to the home include the following: (Round your intermediate computations to 5 decimal places and final answers to nearest whole dollar value).
Mortgage interest $ 4,680
Property taxes 1,290
Insurance 1,935
Utilities 2,435
Repairs 1,545
Depreciation 6,680
a)What is the tax treatment of these items relating to second home under Tax Court allocation method?
b) What is the tax treatment of these items relating to second home under IRS allocation method?
c) Which of the methods is preferred?
A- compute the net income under tax court allocation as follows
Total deductions is $6,532, Net rental income is $4,219
Note: Total days = 133 days (88 rental days + 45 personal use days)
B: the net income under IRS allocation as follows Total deductions is $4,021,Net income is $1,708
C: In this situation, the IRS allocation technique methods is preferred . A deduction is allocated (or attributed, matched, etc.) to the class or classes of gross income to which it is unquestionably related after first identifying the relevant class of gross revenue. The standards applied to decide whether a deduction is. The IRS technique divides the total number of days used (rental days plus personal days) by the number of days rented.
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An individual has been hired by a person to assist in the selling of securities it is issuing to residents of State A. The individual would be defined as an agent under the Uniform Securities Act if the issuer is
A)a credit union organized and supervised under the laws of State A
B)issuing commercial paper in minimum denominations of $100,000 with an AA rating and a 6month maturity.
C)a trust company organized and supervised under the laws of State B.
D)the city of Saskatoon, Saskatchewan (Canada).
Explanation
The question explains about Uniform Securities Act. The answer is option A, a credit union organized and supervised under the laws of State A.
Explanation: When an individual represents the issuer of certain pure securities in the trade of those securities to the public, that existence isn't included in the USA's description of an agent. Credit unions aren't on that list so those individuals are agents and must be registered as similar.
Entities representing banks, including savings institutions and trust companies when organized and supervised under the laws of any state( not perforce the state in which the securities will be put up), aren't agents. However, if the agent represents the issuer of marketable paper meeting the impunity conditions of the USA($ 50).
The Uniform Securities Act is a model law created as a starting point for the state- position of securities regulation. The purpose of the Uniform Securities Act is to deal with securities fraud at the state position and to help the Securities and Exchange Commission( SEC) in enforcement and regulation.
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Which of the following is added to operating expenses under the direct method? a decrease in net income a decrease in accrued expenses payable an increase in net income an increase in accrued expenses payable a decrease in accrued expenses payable
Option A - a decrease in net income a decrease in accrued expenses payable is added to operating expenses under the direct method.
One of two accounting treatments that are used to produce a cash flow statement is the direct method. The statement of cash flows direct method does not convert the operational section from accrual accounting to a cash basis; rather, it uses real cash inflows and outflows from the company's activities. Net income, in both business and accounting, is an entity's revenue less costs, depreciation and amortisation, interest, and taxes for a certain accounting period.
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assume office depot processes 2,500,000 photocopies per month at its service center. approximately 50% of the photocopies require collating. collating is currently performed by high school and college students who are paid $10 per hour. each student collates an average of 5,000 copies per hour. management is contemplating the lease of an automatic collating machine that has a monthly capacity of 6,000,000 photocopies, with lease and operating costs totaling $3,000, plus $0.05 per 1,000 units collated
The cost of collating with student's help is $2,000 and $4,000 and with the collating machine is $3,050 and $3,100. The monthly volume at which the automatic process becomes preferable to the manual process is $1,538,461.54
A lease is a legal agreement that specifies the conditions under which one party consents to rent an asset—in this case, property—owned by another party. In exchange, it assures the lessor (the property owner or landlord) of monthly payments for a predetermined period while guaranteeing the lessee, often known as the tenant, usage of the property. If any party violates the contract provisions, there will be repercussions for both the lessee and the lessor. A type of incorporeal right is a lease.
In the given questions,
a. 1) Cost of collating 1,000,000 copies
=( 1,000,000/5000)*$10
= $2000
Cost of collating 2,000,000 copies
= (2,000,000/5000)*$10
= $4000
2) Cost of collating 1,000,000 copies
=$ 3000+( (1,000,000/1000)*$0.05)
= $3000+ $50
=$ 3050
Cost of collating 2,000,000 copies
= $3000+((2,000,000/1000)*$0.05)
=$3000+$ 100
= $3100
b. Let the required monthly volume be x
Student's help cost = Collating machine cost
(x/5000)$10 = $3000 + {(x/1000)*$0.05}
10x/5000 = 3000 + (0.05x/1000)
10x = 3000*5000 + (0.05x*5000)/1000
10x = 15,000,000 + 250x/1000
10000x =1 5,000,000,000 + 250x
10000x - 250x = 15,000,000,000
9750x = 15,000,000,000
x = 15,000,000,000/9750
= $ 1,538,461.538
Therefore, $ 1,538,461.538 is the required monthly volume.
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Complete question:
Assume Office Depot processes 2,500,000 photocopies per month at its service center. Approximately 50% of the photocopies require collating. Collating is currently performed by high school and college students who are paid $10 per hour. Each student collates an average of 5,000 copies per hour. Management is contemplating the lease of an automatic collating machine that has a monthly capacity of 6,000,000 photocopies, with lease and operating costs totaling $3,000, plus $0.05 per 1,000 units collated.
a. Determine the total costs of collating 1,000,000 and 2,000,000 per month:
1. With student help.
2. With the collating machine.
b. Determine the monthly volume at which the automatic process becomes preferable to (costs less than) the manual process.
FILL IN THE BLANK carin, inc. declared a 50% stock dividend on january 15, when there were 10,000 shares of $1 par value stock issued and outstanding, and the market value was $20. the entry to record the declaration will include debit to the account, in the amount of _______
when a stock with a $1 par value had 10,000 issued and outstanding shares and a $20 market value. A $5000 debit to the account will be included in the entry to record the declaration.
Dividends over 25% are considered substantial stock dividends and are recorded at par value.
Amount of Stock Dividend = $10,000 * 1 * 50% = $5,000
The Common Stock Dividend Distributable account will be debited $5,000 as part of the entry to reflect the stock distribution.
The price an asset would sell for in the market, or the value the investment community assigns to a certain equity or company, is known as market value (also known as OMV, or "open market valuation").
The term "market value" is also frequently used to describe a publicly traded company's market capitalization, which is derived by dividing the number of outstanding shares by the current share price.
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Which of the following is a performance measure commonly used to assess the performance of investment centers?
A. Return on investment
B. Profit margin
C. Current ratio
D. Gross income
Return on investment is a performance measure commonly used to assess the performance of investment centers.
What does investing mean?A purchase made with the goal of generating income or capital growth is known as an investment. Appreciate is the word for an asset's value rising over time. When a person has made an investment, they do not intend to utilize the product immediately; instead, they intend to use it to build wealth over time.
Why is investing crucial?Investing is a smart way to put your money to work and might even make you richer. Your cash may grow in value and outpace inflation if you make wise investments. The power of compounding and the trade-off between risk and return are the main reasons investing has a higher growth potential.
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1.We can use the normal distribution to make confidence interval estimates for the population proportion, p, when: a. n(1 - p) ≥ 5 b. p has a normal distribution. c. Both np ≥ 5 and n(1 - p) ≥ 5. d. np ≥ 5 2.The margin of error in an interval estimate of the population mean is a function of all of the following except: a. sample mean. b. variability of the population. c. sample size. d. level of significance
We can use the normal distribution to make confidence interval estimates for the population proportion, p when np ≥ 5 and n(1−p) ≥ 5. The margin of error in an interval estimate of the population mean is a function of the sample mean.
It is impossible to measure each value in order to determine the population proportion when the populations of data values are vast. A confidence interval is constructed using a sample and includes a lower and upper border value (which most likely comprises the population proportion).
We can use the normal distribution to make confidence interval estimates for the population proportion, p when np ≥ 5 and n(1−p) ≥ 5. Because for probabilities that do not fit those two criteria, the normal distribution is not an acceptable replacement for the binomial distribution.
The margin of error in an interval estimate of the population mean is a function of the sample mean because the mean is not included in the margin of error equation.
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select from the option list provided the type(s) of partnership(s)for which each statement is true. each choice may be used once more than once, or not at all. 1. the right to transfer an interest in the partnership
The right to transfer an interest in the partnerships is both general partnerships and limited partnerships.
An organization of people or an unincorporated corporation having the following key characteristics is known as a general partnership, which is the fundamental type of partnership under common law. The agreement, evidence of existence, and estoppel are all necessary for creation.
Two or more people who agree to do business for profit under the name "general partners" make up general partnerships. The general partners' personal interests must be put aside in favor of the partnership's interests since they have a fiduciary obligation of loyalty and trust to the other partners. General partnerships also have the advantages of being straightforward and adaptable.
The given question is incomplete, the complete question is:
select from the option list provided the type(s) of partnership(s)for which each statement is true. each choice may be used once more than once, or not at all. 1. the right to transfer an interest in the partnership. Select an option below: general partnerships, limited partnerships, both general partnerships and limited partnerships, neither general partnerships nor limited partnerships.
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lisun company produces a variety of gardening tools and aids. the company is examining the possibility of investing in a new production system that will reduce the costs of the current system. the new system will require a cash investment of $4,607,200 and will produce net cash savings of $800,000 per year. the system has a projected life of 9 years. required: calculate the irr for the new production system. for discount factors use exhibit 12b-2. round your answer to the nearest whole percentage. fill in the blank 1 %
The Internal Rate of Return for the new Production system at Lisun Company is 10%. The Present Value for the Internal Rate of Return should now be determined.
Given:
Internal Rate of Return PV factor equals Investment Cost/Annual Net Cash Savings
Internal Rate of Return PV Factor: 4607200/800000 = 5.759
The Present Value of an Annuity of $1 table's PV factor of 5.759 comes the closest to 10%
The Present Value for the Internal Rate of Return should now be determined.
= Investment Cost/Net Cash Savings
each year
Invested in cash: $4,607,200
Savings in Net Cash: $800,000
IRR's PV is equal to $4,607,200/$800,000.
= 5.759
We must look up the Present Value and Future Value table because the PV factor is 5,759. When the 9 year column is examined, the 5.759 is connected to the 10% discount rate.
Internal Rate of Return is thus 10%.
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Tree Row Bank wishes to take a position in Treasury bondfutures contracts,which currently have a quote of 95-040.Tree Row thinks interest rates will go up over the period ofinvestment. a. Should the bank go long or short on the futurescontracts? - if interest rate increases over the period of investment,treasury bond prices will decrease. Thus, Tree row shouldtake a short position in the futures contracts on the treasurybonds. As T-bond prices go down, so will T-bond futureprices
Answer:A.)If interest rates increase over the period of investment, Treasury bond prices will decrease. Thus, Tree Row should take a short position in the futures contracts on the Treasury bonds. As T-bond prices go down, so will T-bond futures prices.
Explanation:b. Given a short position: Sale price of futures = 95-040 = 95 4/32% x $100,000 = $95,125
- Purchase price of futures = 94-280 = 94 28/32% x $100,000 = $94,875
Net profit = $250
c. Given a short position: Sale price of futures = 95-040 = 95 4/32% x $100,000 = $95,125.00
- Purchase price of futures = 95-210 = 95 21/32% x $100,000 =$95,656.25
Net profit = -$ 531.25
A _____ tax is one by which the government takes a greater share of the income of the rich than of the poor.
a. progressive
b. proportional
c. regressive
d. transfer
A progressive tax is one by which the government takes a greater share of the income of the rich than of the poor.
What are the Advantages of a Progressive Tax?On the plus side, a progressive tax structure lessens the tax burden on those with the lowest incomes. That puts more money in the hands of low-wage workers, who are more inclined to spend it on necessities and boost the economy as a result. Since the majority of taxes are levied on people with the greatest incomes, progressive tax systems tend to raise more revenue than flat or regressive tax systems. A progressive tax also causes those with the most wealth to fund a larger percentage of the essential services that all people and companies depend on, such road upkeep and public safety.
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Which of the following are project manager responsibilities during the closing phase? Select all that apply.
a. Complete the project proposal
b. Reflect on lessons learned
c. Ensure all tasks are complete
d. Confirm acceptance of the project outcome
Closure of processes activities obtain acceptance of the project deliverables transfer of operations and support responsibilities document lessons learned throughout the project formalize the closing.
The project manager will also review the entire project before closing it, rating performance,and comparing it to the baseline.The project team will be part of this process,offering their observations and feedback,which are collected in a lessons learned document.This provides guidance for future projects.Project planning and monitoring adopt any delegation and use of project assurance functions within the agreed reporting structures.Prepare and maintain project plans, stages, and exceptions as needed manage project risks,including the development of contingency plans.In the planning phase, the project manager works with the project team to create the technical design,task list,resource plan,communications plan,budget, and initial project schedule,and establishes the roles and responsibilities of the project team and its stakeholders.The key activities in project completion are the collection of project records disseminate information to formalize the acceptance of the product,service or project.
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On November 24, 2020, 26 passengers on Whispering Airlines Flight No. 901 were injured upon landing when the plane skidded off the runway. Personal injury suits for damages totaling $9,221,000 were filed on January 11, 2021, against the airline by 18 injured passengers. The airline carries no insurance. Legal counsel has studied each suit and advised Whispering that it is probable that it will pay 50% of the damages claimed. The financial statements for the year ended December 31, 2020, were issued February 27, 2021. (a2) Prepare the journal entry required by the airline in preparation of the December 31, 2020, financial statements. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit December 31, 2020
Since the suit happened before the date of the financial proclamation and because of the way the result is horrible, plausible, and reasonably estimable, Windsor Carriers ought to report a misfortune and obligation in the December 31, 2020, fiscal summaries
To record loss and liability
Loss from Uninsured Accident ($9,221,000 * 50%) $4,610,500
Consequently, the Risk of an Uninsured Mishap is $4,610,500
Because of a mishap that happened in 2020, the carrier is a respondent in private physical issue suits adding up to $9,221,000. The Organization is charging the time of the setback with $4,610,500 in assessed losses, which addresses the sum that the organization's lawful direction appraisals will, at last, be granted.
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managers usually schedule preventive maintenance using which of the following? check all that apply.
Managers generally schedule preventative maintenance using:
An inspection revealing maintenance neededNumber of operating hoursPassage of timeCorrect answer: letter A, B and D.
Managers usually schedule preventive maintenance using these processes in order to ensure that all components of a system or machine are regularly checked for signs of wear and tear. This can help to identify potential issues before they become major problems and allows for any necessary repairs or replacements to be made before the system or machine breaks down.
The Benefits of Preventative MaintenanceIs an important part of keeping machines and systems running smoothly and efficiently. By planning regular inspections and repairs, managers can identify potential problems early and ensure that any necessary repairs or replacements are done before a system or machine fails. This can save money and time by avoiding costly breakdowns, ensure that the system is running optimally, and reduce the risk of safety issues.
Regular preventative maintenance also helps to extend the life of a system or machine by ensuring that all components are properly maintained. This helps to reduce downtime and can save money in the long run by avoiding the need for expensive repairs or replacements.
Managers usually schedule preventive maintenance using which of the following? Check all that apply.
A)An inspection revealing maintenance needed
B) Passage of time
C) Manufacturer's recommendation
D) Number of operating hours
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the u. s. government ordering discontinuation of the process of freely sharing wage and salary information among organizations because:
The United States government ordered that the practice of freely exchanging income and salary information among organizations be discontinued because the practice of was salary prohibited by changing entrust legislation.
What is the organization?A company, institution, association, or another type of entity made up of one or more people serving a specific purpose is referred to as an organization or organization. The word is derived from the Greek word organon, which also refers to an organ and various tools or instruments.
A methodical technique to give employees financial value in exchange for their labor is called compensation. Compensation can help with organization recruitment, job performance, and job happiness, among other things.
Therefore, organizations are disbanded because the practice of paying salaries was made illegal by the new trust law.
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which of the following information should be disclosed in the summary of significant accounting policies? refinancing of debt subsequent to the balance sheet date. guarantees of indebtedness of others. criteria for determining which investments are treated as cash equivalents. adequacy of pension plan assets relative to vested benefits.
The answer is "A". As refining of debt subsequent to the balance sheet date should be disclosed in summary of significant accounting policies.
What significant accounting policy?Significant accounting policies are particular accounting methods and principles that a company uses and believes are the most suitable in the present to utilize in order to fairly disclose its financial statements.
Option (a) is correct as Policies should be disclosed in the summary of important accounting policies. The "basis" of profit recognition on long-term building contracts is the only policy in this topic. The summary of important accounting policies does not include the other disclosures, which are accounting specifics that would be included in other footnotes.
Option (b) is incorrect as overview of major accounting policies should not include the future minimum lease payments.
Option (c) is incorrect as expenses for depreciation should be disclosed, but not in the summary of material accounting policies.
Option (d) is incorrect as it shouldn't be included in the overview of important accounting standards, the breakdown of sales by segment should be given.
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Now that she is selling mixers and her customers can use credit cards to pay for them, Natalie is thinking of upgrading her website to include the online sale of mixers and payment by credit card. This would enable her to sell these mixers to a wider range of customers using the Internet.
Natalie contacts her brother who originally prepared the website for her. He agrees to upgrade the site so it can handle credit card security issues as well as direct order entry. The cost of the upgrade is $1, 800. This cost would be incurred and paid for during the month of August 2018, and the upgrade would be operational on September 1, 2018. Recall that Natalie's website had an original cost of $600 and is being amortized using the straight-line method over 24 months, starting December 1, 2017, with zero residual value. Additional costs for website maintenance and insurance are estimated to be $1, 200 per year.
If Natalie decides to upgrade the website, its useful life will not change and there will be no change in residual value.
Natalie upgrade the website by Preparing the journal to record,Calculating the monthly expenses before and after the accumulated amortization, calculation of revised monthly expenses, calculate the accumulated amortization and book value
(a) Preparing the journal to record for the upgrade
at
31-Aug-21
web site is upgraded $ 1800 is
debited in the form of cash
(b) Calculating the monthly expenses before and after the accumulated amortization
the original value of the website is $600
life of the website is 24 months
amortization per month is $25
accumulated amortization is $225
book value on 31-aug-21 is $375
(c) calculation of revised monthly expenses for 1- Sep- 2021:-
new value of website on 1-Sep-2021 is ($1800+$375)
=> $2,175
Amortization per month is ($2175/15)
=> $145
(d) calculate the accumulated amortization and book value as
on 31-Dec-2021 :-
the accumulated depreciation is ($580+$225)
=> 805
the booked value of the website is ( $ 2175-$805)
=> $1370
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In the triggering event and the implementation stages of the start-up process model, which of the following environmental small business?
Select one:
a. competition
b. bankers
c. role models
d. suppliers
Option D. Suppliers are a key part of the start-up process model, as they provide the resources necessary for the business to get off the ground.
In the triggering event and implementation stages, suppliers can help entrepreneurs with the materials and services needed to start the business.
Which of environmental small business is as the statement?Option D. SuppliersSuppliers are a vital part of the start-up process model, as they are responsible for providing the resources needed to get the business off the ground. In the triggering event stage, suppliers can help entrepreneurs source the materials, products, and other resources required to start the business. During the implementation stage, suppliers are also needed to provide services and materials that are necessary to build the business's infrastructure and launch the product or service.
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the text cites studies that report firms committed to international marketing gain competitive advantages from_____ .
the text cites studies that report firms committed to international marketing gain competitive advantages from clustering operations in specific regions.
International marketing has two advantages. International marketing not only supports the economic diversification of a business, but also helps a business reach a global audience by expanding its audience reach into previously untapped areas.
International marketing aims to direct brands, products and services to potential buyers in other countries. Therefore, companies should pursue a global marketing strategy using market research on foreign territorial cultures and target audiences.
Just know what your customers want and who your customers are is not enough. When it comes to international marketing, factors such as cultural differences, languages, local events, holidays and seasons are critical to success. The
international marketing practice uses his seven key elements of research, product localization, infrastructure, communications, market localization, outbound marketing and inbound marketing to reach different audiences around the world. It is intended to be well adapted to.
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An increase in a company's revenue and expense accounts will automatically cause an increase in net income for the period.
False
False, An increase in a company's revenue and expense accounts will not cause any increase in net income for the period.
On their income statements, most businesses list such items as revenues, gains, expenses, and losses. Although some of the concepts may sound identical, gains, losses, revenues, and expenses all have diverse practical applications.
The term "expense" refers to a cost incurred in the course of producing or providing a primary business operation, whereas "revenue" refers to income made via the provision of a business' primary goods or services. Analysts and investors will often place much more emphasis on these measurements than on gains or losses.
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Thomas learned that one of the reasons he wasn’t promoted to department head was because other managers at the same level knew little about him, whereas the person who was promoted had built relationships and was known to others. This is an example of what source of power?Coercive PowerFramingAlliances and networksPersonal power
Power comes from a variety of factors in leadership, including position, personality traits, subject-matter knowledge, and skill.
What are power and its sources?Power is the capacity to accomplish goals, occasionally in spite of opposition from others. Legitimate power, expert power, personal power, coercive power, and informational power are just a few of the many sources of power available to leaders.
How many types of electrical sources are there?Nuclear energy, renewable energy sources, and fossil fuels are the three primary forms of energy utilized to create electricity (coal, natural gas, and petroleum). The majority of the world's energy is produced by steam turbines using fossil fuels, nuclear power, biomass, geothermal, and solar thermal energy.
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