Answer:
Vulnerability chart
Explanation:
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C: kết quả hoạt động tổ chức
D: tất cả các ý
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Brad operates a hardware store. He maintains the books using the cash method. At the end of the year, his accountant computes his accrual basis income that is used on his tax return. For 2018, Brad had cash receipts of $2,200,000, which included $750,000 collected on accounts receivable from 2017 sales. At the end of 2018, he had $910,000 in accounts receivable from customers, all from 2018 sales. Brad paid cash for all of the purchases. The total amount he paid for merchandise in 2018 was $1,100,000. At the end of 2017, he had merchandise on hand with a cost of $165,000. At the end of 2018, the cost of merchandise on hand was $140,000.
a. Brad's accrual basis gross receipts for 2018 are: __________
b. The cost of goods sold for 2018 under the accrual method is: ____________
c. The gross profit from merchandise sales for 2018 under the accrual basis is:__________
Answer:
Brad Hardware Stores
a. Brad's accrual basis gross receipts for 2018 are: __________
= $1,450,000.
b. The cost of goods sold for 2018 under the accrual method is: ____________
= $1,125,000.
c. The gross profit from merchandise sales for 2018 under the accrual basis is:__________
= $1,235,000.
Explanation:
a) Data and Calculations:
Sales revenue for 2018:
Cash receipts = $2,200,000
Less 2017 accounts receivable $750,000
Add 2018 accounts receivable $910,000
Sales revenue for 2018 = $2,360,000
Gross receipts for 2018:
Cash receipts = $2,200,000
Less 2017 accounts receivable $750,000
Gross cash receipts = $1,450,000
Purchases for 2018 = $1,100,000
Beginning inventory = $165,000
Ending inventory = $140,000
Cost of goods sold = $1,125,000
Accrual Basis:
Sales revenue for 2018 = $2,360,000
Cost of goods sold = 1,125,000
Gross profit $1,235,000
Hart Corporation owns machinery with a book value of $600,000. It is estimated that the machinery will generate future cash flows of $570,000. The machinery has a fair value of $420,000. Hart should recognize a loss on impairment of
Answer: $180,000
Explanation:
An asset is said to be impaired when the future cashflows that it will bring in are less than the book value and when the fair value of the asset is also less than the book value.
Impairment loss = Book value of asset - Fair value
= 600,000 - 420,000
= $180,000
The residual income valuation model is a rigorous and straightforward valuation approach, but the analyst should be aware of all of the following implementation issues that will hinder its ability to measure firm value correctly except: _________
a. common stock transactions
b. portions of net income attributable to equity claimants other than common shareholders
c. dirty surplus accounting items
d. positive book value of equity
Answer:
d. positive book value of equity
Explanation:
The residual income valuation model is the valuation approach that could have the issues when it is implemented that can create difficulties for measuring the firm value in an accurate way for transactions done for common stock, net income portion for equity other than common stock,, and dirty surplus for an accounting items but not for the positive equity book value as it does not create the difficulties
In a job order costing system: Select one: A. Each department accumulates costs and then allocates them to all units produced. B. The processes involved in manufacturing products are essentially identical for all products. C. Production generally happens in a "continual flow". D. The end products are relatively homogenous. E. None of the above
Answer:
The correct answer is the option E: None of the above.
Explanation:
To begin with, in the field of business management and accounting the concept known as "Job Order Costing" refers specifically to the system that the managers of a company use in order to establish a better organization when it comes to terms of costing and due to the fact that they tend to be organizations that elaborate products that differ from each other regarding the materials they need to be produced properly. So therefore that this method focuses in the fact the company needs to calculate every cost the best possible for every different product that needs different tasks and jobs.
The discount rate is a. the rate at which the Fed lends to banks. b. the rate at which public banks lend to other public banks. c. the percentage difference between the face value of a Treasury bond and what the Fed pays for it. d. the percentage of deposits banks hold as excess reserves.
Answer:
a. the rate at which the Fed lends to banks
Explanation:
The discount rate is the interest rate that are applied for measuring the present value of future cash flows
It is the rate where the federal reserve would lends to the financial insituation or bank
So as per the given options, the option a is correct
And, the other options should be considerd as wrong or incorrect
Scanlon Corporation has estimated its activity for April as follows: Sales: $900,000 Gross profit (based on sales): 30% Increase in accounts receivable during month: 15,000 Increase in finished goods inventory during month: 25,000 Total selling and administrative costs: 80,000 Depreciation included in selling and administrative costs: 15,000 Scanlon has no raw material or work in process inventory at the beginning or end of April. On the basis of the above, what are estimated cash disbursements for April
On the basis of the above, Scanlon Corporation's estimated cash disbursements for April is: $695,000.
Data and Calculations:
Sales: $900,000
Gross profit (based on sales): 30% 270,000
Cost of goods sold = (Sales - Gross profit) $630,000
Increase in accounts receivable during month: 15,000
Increase in finished goods inventory during month: 25,000
Total selling and administrative costs: 80,000
Depreciation included in selling and administrative costs: 15,000
Cash spent on selling and administrative costs = $65,000 ($80,000 - $15,000)
Cash disbursements for April:
Cost of goods sold = $630,000
Selling and admin. (cash) = 65,000
Total cash disbursements = $695,000
Learn more about cash disbursements here: https://brainly.com/question/24195927
Yams Company reports the following operating results for the month of August: sales $400,000 (units 5,000), variable costs $240,000, and fixed costs $90,000. Management is considering the following independent courses of action to increase net income.
1. Increase selling price by 10% with no change in total variable costs or units sold.
2. Reduce variable costs to 55% of sales.
Required:
Compute the net income to be earned under each alternative. Which course of action will produce the higher net income?
Answer:
Yams Company
Alternative 1: Increasing the selling price by 10% with no change in total variable costs or units sold will produce the higher net income.
Explanation:
a) Data and Calculations:
Total Unit Quantity
Sales for the month of August = $400,000 $80 5,000
Variable costs = $240,000 48 5,000
Fixed costs = $90,000
Alternatives to increase net income:
Alternative 1 Alternative 2
Sales revenue $440,000 $400,000
Variable costs 240,000 220,000
Contribution margin $200,000 $180,000
Fixed Costs 90,000 90,000
Net income $110,000 $90,000
Supervisor: In general, half of all customers you speak to will ask about any upcoming pricing discounts or promotions. Of those who do ask, only 20% qualify for the discount. Employee: So that means if I speak to 300 customers, __________ will qualify for the discount.
Answer: 30 people
Explanation:
In general, only half of those spoken to will ask about upcoming discounts so out of 300, the number that will ask for discounts is:
= 300 / 2
= 150 people
Out of these 150 people who ask about upcoming discounts, only 20% will qualify. The number that will qualify is:
= 150 * 20%
= 30 people
Any point on the budget constraint Multiple Choice Gives the consumer the highest level of utility. Represent a combination of two goods that are affordable. Represents combinations of two goods that yield the same utility. Reflects the price of one good divided by the price of another good.
Answer: Represent a combination of two goods that are affordable
Explanation:
The budget constraint simply represents all the combinations of goods and services which a particular consumer can buy given the current prices of the goods within their given income.
The concepts of budget constraint is used in examining the parameters of the choices of the consumers. It should be noted that any point on the budget constraint simply represents a combination of two goods that are affordable.
A company issues bonds at par on April 1. These 9% bonds have a par value of $100,000 and pay interest annually. April 1,is four months after the most recent interest payment date. How much total cash interest is received on April 1 by the bond issuer
Answer: $3000
Explanation:
From the information given, we are told that a company issues bonds at par on April 1 and that these 9% bonds have a par value of $100,000 and pay interest annually. April 1,is four months after the most recent interest payment date.
The total cash interest that is received on April 1 by the bond issuer will be:
= $100000 × 9% × 4/12
= $100,000 x 0.09 x ⅓
= $3,000
Macrozine Inc. provides support for employees faced with ethical dilemmas. An ethics compliance officer is available in the Human Resources office or through an employee hotline. This is an example of ethical:_________
a. reasoning
b. awareness
c. whistle-blowing
d. action
Answer:
d. action
Explanation:
In Business, this would be an example of ethical action. These are actions that companies take in order to prove that they are committed to their employees. Especially making sure that they are safe, respected, and mentally/emotionally good within the work environment. By providing such services such as an employee hotline and a HR department they are providing resources for the employees to voice their concerns and needs in case of any dilemma in the company.
Assume you just deposited $1,000 into a bank CD account with one year until maturity. The interest rate on your deposit is 8% and inflation is expected to be 4% over the next year. a. How much money will you have in your bank account at the end of one year
Answer:
amount after 1 year = $1080
Explanation:
given data
deposited = $1,000
interest rate = 8% = 0.08
inflation rate = 4%
solution
we get here amount after one year with 8% of interest rate will become
amount after 1 year = deposited × [tex]( 1 + rate )^{time}[/tex] ................1
put here value
amount after 1 year = $1000 × ( 1 + 0.08)
amount after 1 year = $1080
Conflicts of interest a. have become less frequent today. b. always involve personal financial gain. c. are morally worrisome only when the employee acts to the detriment of the company. d. occur when employees have special or private interests that are substantial enough to interfere with their job duties.
Answer:
D
Explanation:
Conflicts of interest occur when employees have special or private interests that are substantial enough to interfere with their job duties
For example, imagine that there is an analyst who works in a firm. He comes across material non public information that the value of the shares of the company is about to plummet. This analyst has shares in the company.
A conflict of interest arises, he can either trade his shares and engage in insider trading or not trade his shares so as to protect the integrity of the capital market
the ethical step is not to trade
Consider the following account starting balances and transactions involving these accounts. Use T-accounts to record the starting balances and the offsetting entries for the transactions. The starting balance of Cash is $9,100 The starting balance of Inventory is $4,800 The starting balance of Retained Earnings is $24,700 1. Sell product for $30 in cash with historical cost of $24 2. Sell, deliver, and receive payment of $40 for service 3. Consume good or service and pay expense of $2 What is the final amount in Retained Earnings
Answer: $24,744
Explanation:
Final amount in retained earnings;
= Starting balance + Net income
Net income:
= Sales - Cost of good sold + Service revenue - Expense
= 30 - 24 + 40 - 2
= $44
Final amount in retained earnings:
= 24,700 + 44
= $24,744
Which points on the production possibilities curve show a level of production
that would be achievable only through further growth in the company?
A. Points B and C
B. Points A and C
C. Points B and D
O D. Points A and B
Answer:
Most likely d and b
Explanation:
d is the best production so it should be in one of the answers and it is only with b so therfor it should be with d and b
Answer:
points a and c
Explanation:
Marketing strategy of strepsils company
Answer:
InstallCourses
SWOT ANALYSIS ›FMCG ›
Strepsils SWOT Analysis, Competitors, STP & USP
Published by MBA Skool Team, Last Updated: April 20, 2020
SWOT analysis of Strepsils analyses the brand by its strengths, weaknesses, opportunities & threats. In Strepsils SWOT Analysis, the strengths and weaknesses are the internal factors whereas opportunities and threats are the external factors.
SWOT Analysis is a proven management framework which enables a brand like Strepsils to benchmark its business & performance as compared to the competitors. Strepsils is one of the leading brands in the FMCG sector.
The table below lists the Strepsils SWOT (Strengths, Weaknesses, Opportunities, Threats), top Strepsils competitors and includes its target market, segmentation, positioning & Unique Selling Proposition (USP).
Plant assets sometimes are purchased as a group in a single transaction for a lump-sum price. This transaction is called a __________, or group, bulk, or basket purchase.
Answer:
Lump-Sum Purchase
Explanation:
Plant assets
This is simply known as well founded or important assets of an essential or useful life of more than one accounting period and are normally used in the operation of a business. One of the major characteristic of plant assets is that they are often used in operations.
They are known also as resources that has physical substance, used mainly in the operations of a business and it is not intended for sale to customers.
Plant assets are also called property, plant, equipment; plant and equipment; and fixed assets.
It is also discard (done away with) if it is not useful anymore to the company, and it has no market value.
One of the reasons why cash flow analysis is popular is because ________.
a) cash flows are more subjective than net income
b) cash flows are hard to understand
c) it is easy to manipulate, or spin the cash flows
d) it is difficult to manipulate, or spin the cash flows
e) none of these
Answer:
D
Explanation:
Cash flow is the flow of cash and cash equivalent in and and out of a business.
there are three types of cash flows:
1. Investing cash flow - It involves the use of long term cash. it is the cash flow generated from the purchase and sale of fixed asset e.g. Sale of plant assets.
2. operating cash flow - it shows the net amount of cash generated from a company's normal business operation
3. financing cash flow - it shows the net amount of funding a company receives over a given period e.g. issuance of common stock
Reasons why cash flow analysis is popular
Cash flows are less subject to manipulation when compared with net incomeCash flow in often positive when net income is negative or zerowhat is Social responsibilities in business
Answer:
Social responsibility in business, also known as corporate social responsibility (CSR), pertains to people and organizations behaving and conducting business ethically and with sensitivity towards social, cultural, economic, and environmental issues.
Company A has 800 employees, and it decides to grant each of the employees 50 share options as part of its new rewards plan. The options are exercisable over 5 years and subject to a 3-year service condition. The fair value of each option at the grant date is $16. The company estimates that 80% of its employees will meet the service condition required for receiving the options. Calculate the total share-based payment expense for Company A assuming that 80% of the employees actually meet the service condition.
Review Later
$853,333
$170,667
$512,000
$341,333
Answer:
$512,000
Explanation:
Because the service condition is 3 years, the total share-based payment expense will be recognized over 3 years. The expense recognized in each year is calculated as:
Year 1 = 50 options x 800 employees x 80% x $16 x 1/3 years = $170,667
Year 2 = 50 options x 800 employees x 80% x $16 x 2/3 years - $170,667 = $170,667
Year 3 = 50 options x 800 employees x 80% x $16 x 3/3 years - $170,667 x 2 = $170,667
Total share-based payment expense = $170,667 + $170,667 + $170,667 = $512,000
Coke and Pepsi are examples of
Coke and Pepsi are examples of soft drinks.
Hope this helps!
Have a great day!
Answer please I need help
Answer:
1st answer is 1,100
2nd answer is 1,050
3. Prime Cuts was the brainchild of Cairn Terrier who guided all the marketing efforts of the product. She selected each element of the marketing mix such as the package, brand name, pricing, promotion, and placement decisions. Karen obviously serves in the job of:
Question Completion with Options:
A) marketing consultant.
B) brand manager.
C) operations analyst.
D) marketing intermediary
Answer:
Prime Cuts
Karen obviously serves in the job of:
A) marketing consultant.
Explanation:
Brand managers ensure that the image perceived by customers of Prime Cuts remains recognizable, up to date, and exciting. Brand managers promote and change the public perception of a brand's image. They ensure that the company's branding is consistent across advertising and other brand campaigns. A marketing consultant or manager ensures that prospective customers are reached with Prime Cuts in order to present them with the goods and to increase sales. She works to achieve effective marketing mix.
Aber Inc. plans to develop a shopping center. In the first quarter, they spent the following amounts: Acquisition of land $15000 Surveys and legal fees 600 Land clearing 200 Fencing 1000 Install lighting and signage 860 What amount should be recorded as the cost of land in the books of the corporation
Answer: $15,800
Explanation:
When it comes to fixed assets like land, all costs that were necessary to acquire the land and to get it ready for use are capitalized - included in the cost of the fixed assets.
Cost of land = Acquisition cost + Surveys and legal fees + Land clearing to get it ready for use
= 15,000 + 600 + 200
= $15,800
Several years ago, Alcoa was effectively the sole seller of aluminum because the firm owned nearly all of the aluminum ore reserves in the world. This market was not perfectly competitive because this situation violated the:
Answer:
price-taking assumption.
free entry assumption.
Explanation:
A perfectly competitive market is one in which different firms compete for consumers of their products. The characteristics of the perfectly competitive market are:
- products are nearly identical
- all the firms are price takers. That is they are not able to determine price independently
- buyer knowledge of information about products is perfect and available to all
- free entry and exit to the market
- resources are perfectly mobile
In the given scenario above two of these rules are not obeyed.
Alcoa was effectively the sole seller of aluminum because the firm owned nearly all of the aluminum ore reserves in the world.
So they determine the price ( they are not price takers)
Also since they own nearly all the aluminium reserves there is no free entry for new firms
As a customer acquisition technique, events: a. Are considered mostly ineffective compared to mobile advertising or social media promotions b. Tend to be used independently of other acquisition techniques c. Can happen in an online environment d. Are primarily an offline channel
Answer: a. Are considered mostly ineffective compared to mobile advertising or social media promotions.
Explanation:
Customer acquisition techniques refers to the strategies that are helps in the identification of the potential leads which are then converted into active customers. Such techniques include personalized offer design, automated email marketing etc.
As a customer acquisition technique, events are considered mostly ineffective compared to mobile advertising or social media promotions.
1. ______ are costs that do not require a monetary payment
A) Accounting costs
B) Explicit costs
C) All opportunity costs
D) Implicit costs
2. Joe runs a restaurant. He pays his employees $200,000 per year. His ingredients cost him $50,000 per year. Prior to running his restaurant, Joe was a lawyer earning $150,000 per year. What would economists say is Joe’s cost of running the restaurant?
A) $150,000
B) $200,000
C) $250,000
D) $400,000
1. The cost that does not need a monetary payment is the implicit cost.
2. The cost of running the restaurant is $400,000.
1.
Implicit cost is normally:
The opportunity cost that occurred at the time when the company used the resources i.e. owned for the production without considering any payment regarding the resources.Here monetary payment should not be involved.Therefore rest of the given costs should involve monetary payments.
2. The cost of running the restaurant is as follows:
= Employee payment + ingredients cost + lawyer earnings
= $200,000 + $50,000 + $150,000
= $400,000
Therefore we can conclude that
1. The cost that does not need a monetary payment is the implicit cost.
2. The cost of running the restaurant is $400,000.
Learn more about the opportunity cost here: brainly.com/question/13036997
Gillian reprimands an employee in front of his peers for speaking out of turn during a sales meeting. Which of the following types of reinforcement does this scenario demonstrate?
a. Extinction
b. Negative reinforcement
c. Positive reinforcement
d. Positive punishment
Answer:
The correct answer is the option B: Negative reinforcement.
Explanation:
To begin with, in the field of behavioral psychology and business management the concept known as "Reinforcement" refers to the action or process of changing or keeping someone's behavior by the action of having an specific reaction that will be negative or positive accepted by the individual whose behavior we are looking to change or maintain. Therefore that the reinforcement is followed by a particular stimulus that the individual normally has when making the action that we want to change or keep.
The negative reinforcement refers to the process of producing a consequence with the purpose of avoiding or trying to stop certain stimulus so that the individual will stop that behavior in order to avoid the consequence.
price elasticity of demand
Answer:
Price elasticity of demand is a measure of the change in the quantity purchased of a product in relation to a change in its price.
Explanation:
