On January 2,2018 , Oriole Corporation, a small company that follows ASPE, issued $2.2 million of 12% bonds at 96 due on December 31,2027 . Legal and other costs of $220,000 were incurred in connection with the issue. Oriole has a policy of capitalizing and amortizing the legal and other costs incurred by including them with the bond recorded at the date of issuance. Interest on the bonds is payable each December 31 . The $220,000 of issuance costs are being deferred and amortized on a straight-line basis over the 10-year term of the bonds. The discount on the bonds is also being amortized on a straight-line basis over the 10 years. (The straight-line method is not materially different in its effect compared with the effective interest method.) The bonds are callable at 105 (that is, at 105% of their face amount), and on January 2,2023 , the company called a face amount of $1,200,000 of the bonds and retired them. (b) How would the amount of the loss calculated in part (a) differ if Oriole's policy had been to carry the bonds at fair value and thus expense the costs of issuing the bonds at January 2, 2018? Assuming that Oriole had followed this policy, prepare the journal entry to record the retirement. Assume the redemption price approximates fair value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)
Answers
If Oriole Corporation had followed the policy of carrying the bonds at fair value and expensing the costs of issuing the bonds at January 2, 2018, the amount of the loss calculated in part (a) would differ.
In this case, the issuance costs of $220,000 would have been expensed upfront as a cost of issuing the bonds, instead of being capitalized and amortized over the bond's term.
To record the retirement of the bonds on January 2, 2023, assuming the redemption price approximates fair value, the journal entry would be as follows:
Date: January 2, 2023
Bonds Payable (Face amount) $1,200,000
Loss on Bond Redemption $20,000 [($1,200,000 - $1,260,000)]
Discount on Bonds Payable $40,000 [$20,000 x 2 (for 2 years remaining)]
Cash $1,260,000
Explanation:
The Bonds Payable account is decreased by the face amount of the bonds retired, which is $1,200,000.
The Loss on Bond Redemption is recognized for the difference between the redemption price ($1,200,000) and the carrying amount of the bonds ($1,260,000), which is $20,000.
The Discount on Bonds Payable is reduced by the amortization for the two years remaining, which is $40,000 ($20,000 x 2).
Cash is debited for the redemption price, which approximates fair value and is $1,260,000.
Please note that the journal entry assumes the redemption price is the fair value and does not account for any additional costs or fees associated with the retirement.
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Related Questions
ANSWER THIS AND ILL CASH APP YOU !! ( has to be at least 2000 words and make sense)
Imagine you are an executive for a Fortune 500 company and you are preparing a presentation for the board of directors about the organization’s direction. Choose an organization that is a public company to write this assignment.
Answers
There is no shortage of schools for businesspeople of every specialty: accountants, engineers, financiers, technologists, information specialists, marketers, and, of course, general managers, who have their choice of hundreds, if not thousands, of M.B.A. programs. But where is the school for the person in charge of getting the best results from all these members of the organization? There is no school for CEOs—except the school of experience. Chief executives must learn on the job how to lead a company, and they must learn while every stakeholder is watching.
The CEO’s job is like no other in the organization. It is infinite. Senior executives are, by definition, ultimately responsible for every decision and action of every member of the company, including those decisions and actions of which they are not aware. CEOs—even new ones—are allowed few mistakes. Not surprisingly, research shows that between 35% and 50% of all CEOs are replaced within five years. That is a costly proposition for any organization, for no company can lose its leader without losing some sense, even temporarily, of its identity and direction.
Two years ago, our interest in the role of the CEO prompted us to begin an extensive study of how senior executives lead. Over 12 months, we interviewed 160 chief executives around the world, most of whom were running major corporations in industries as diverse as gold mining, computers, and soft drinks. Our goal was to examine the set of attitudes, activities, and behaviors that determined how those executives managed their organizations. To be honest, going into the project we hypothesized that there might turn out to be 160 different approaches to leadership. There were not. Only 5 distinct approaches emerged from our data.
No matter where a company is located or what it makes, its CEO must develop a guiding, over-arching philosophy about how he or she can best add value. This philosophy determines the CEO’s approach to leadership. By approach, we mean which areas of corporate policy—for example, strategic planning, R&D, or recruiting—receive the most attention, what kind of people and behaviors the CEO values in the organization, which decisions the CEO makes personally or delegates, and how he or she spends each day. A leadership approach is a coherent, explicit style of management, not a reflection of personal style. This is a critical distinction. (See the sidebar “What’s Personality Got to Do with It?”) We found that in effective companies, CEOs do not simply adopt the leadership approach that suits their personalities but instead adopt the approach that will best meet the needs of the organization and the business situation at hand. Is the industry growing explosively or is it mature? How many competitors exist and how strong are they? Does technology matter and, if so, where is it going? What are the organization’s capital and human assets? What constitutes sustainable competitive advantage, and how close is the organization to achieving it? The answers to questions such as these determine which of the following five leadership approaches an effective CEO will adopt.
1. The Strategy Approach.
CEOs who use this approach believe that their most important job is to create, test, and design the implementation of long-term strategy, extending in some cases into the distant future. Their position overseeing all areas of the corporation, they explain, gives them the unique ability to determine their organizations’ allocation of resources and optimal direction. On a day-to-day basis, they spend their time in activities intended to ascertain their organizations’ point of departure (the current business situation) and point of arrival (the most advantageous market position in the future). These CEOs devote approximately 80% of their time to matters external to the organization’s operations—customers, competitors, technological advances, and market trends—as opposed to internal matters such as hiring or control systems. It follows, then, that they tend to value employees to whom they can delegate the day-to-day operation of their organizations as well as those who possess finely tuned analytical and planning skills.
2. The Human-Assets Approach.
In marked contrast to CEOs in the above group, human-assets CEOs strongly believe that strategy formulation belongs close to the markets, in the business units. According to these CEOs, their primary job is to impart to their organizations certain values, behaviors, and attitudes by closely managing the growth and development of individuals. These executives travel constantly, spending the majority of their time in personnel-related activities such as recruiting, performance reviews, and career mapping. Their goal is to create a universe of satellite CEOs: people at every level of the organization who act and make decisions as the CEO would.
Choose a company of your choice
Which deduction generally makes up the largest portion of income subtracted from an employee?
A) taxes
B) unemployment
C) health benefits
D) 401K retirement
Answers
Answer:
it's taxes
EXPLANATION:
50 pts! I really need help on this. Ignore the distribution part. Dont waste my points ;-; Will give Brainliest
Market Analysis: Research three countries you would like to distribute your game to and summarize the games, their prices, and how they are distributed in those markets (your competition). If you find that you might have chosen a market that is already too competitive, this is the time to identify another country and change your plan.
Countries I chose:
Japan
United States
Great Britain (UK)
Answers
Answer:
Japan 183-192billon dollars per year
USA 18.4 billion dollars
UK 5.05billion dollars
A popular soft drink is sold in 2-liter (2000-milliliter) bottles. Because of variation in the filling process, bottles have a mean of and a standard deviation of 16 milliliters, normally distributed. Complete parts a and b below.
Answers
Answer:
The answer is below.
Explanation:
The z score is a used in statistics to determine by how many standard deviations the raw score is above or below the mean. The z score is given by:
\(z=\frac{x-\mu}{\sigma}\\\\where\ x=raw\ score, \mu=mean,\sigma=standard\ deviation\\\\For\ a\ sample\ size(n):\\\\z=\frac{x-\mu}{\sigma/\sqrt{n} }\)
a) Given that n = 100, μ = 2000, σ = 18
For x < 1995 millimeters:
\(z=\frac{x-\mu}{\sigma/\sqrt{n} }=\frac{1995-2000}{18/\sqrt{100} } =-2.78\)
From the normal distribution table, P(x < 1995) = P(z < -2.78) = 0.0027
b) P(z > z*) = 10% = 0.1
P(z < z*) = 1 - 0.1 = 0.9
z* = 1.28
\(z*=\frac{x-\mu}{\sigma/\sqrt{n} }\\\\1.28=\frac{x-2000}{18/\sqrt{100} }\\\\x-2000 =-2.304\\\\x=2002.3\ ml\\\\\)
From the normal distribution table, P(z < z
In a fiat money economy, M1 includes currency as well as:
a. certificates of deposit,
b. money market mutual funds,
c. checkable deposits,
d. savings deposits,
e. gold holdings.
Answers
In a fiat money economy, M1 includes currency as well as checkable deposits. Therefore, option c. checkable deposits is the correct answer.
M1 refers to the narrowest definition of the money supply, which includes the most liquid forms of money that are readily available for transactions. It consists of physical currency (coins and banknotes) in circulation and checkable deposits, which are funds held in demand deposit accounts that can be easily accessed through checks or electronic transfers.
Options a. certificates of deposit, b. money market mutual funds, d. savings deposits, and e. gold holdings are not included in M1. These items may be part of broader measures of the money supply, such as M2 or M3, which encompass a wider range of financial assets and include less liquid forms of money.
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Kasey Corp. has a bond outstanding with a coupon rate of 5.86 percent and semiannual payments. The bond has a yield to maturity of 4.3 percent, a par value of $2,000, and matures in 24 years. What is the quoted price of the bond
Answers
Answer:
Market price = $2,464.21
Explanation:
coupon rate = 5.86% / 2 = 2.93%
YTM = 4.3% / 2 = 2.15%
face value = $2,000
periods to maturity = 24 x 2 = 48
Present value of face value = $2,000 / (1 + 2.15%)⁴⁸ = $720.42
Present value of coupon payments = $58.60 x {[1 - 1/(1 + 0.0215)⁴⁸ ] / 0.0215} = $1,743.79
Market price = $2,464.21
Answer:123.21
Explanation:
what is the most money you get in a job?
Answers
Answer:
it depends on the job but it is a Anesthesiologists
Answer:
I think being a rapper or being in the NBA OR NFL OR MLB
Explanation:
if the issuer wanted to be assured of the best chance of getting a aaa rating on the securitization, what could they do?
Answers
If the issuer wanted to be assured of the best chance of getting a AAA rating on the securitization, they could make semi-annual interest payments or repay the principal amount when due.
The highest rating that any of the main credit rating agencies may give to an issuer's bonds is AAA. Because its issuers are easily able to pay financial obligations and have the lowest default risk, AAA-rated bonds have a high level of creditworthiness.
Since bonds with a AAA rating are thought to have the lowest default risk, they often have the lowest yields among bonds with comparable maturities (lower risk = lower return).
When a bond issuer does to pay its debts on time, whether it be principle repayment or semi-annual interest payments, this is referred to as "defaulting." Government debt and corporate bonds are assigned AAA ratings.
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For a loss contingency to be accrued,
a. it is not necessary that the lawsuit was filed before the end of the accounting period.
b. the lawsuit must have been filed before the end of the accounting period.
c. the cause of the lawsuit must have occurred before the end of the accounting period.
d. the cause of the lawsuit could have occurred before or after the end of the accounting period.
Answers
Answer: the cause of the lawsuit must have occurred before the end of the accounting period
Explanation:
A loss contingency is simply an expense charge for what is a future event that may occur like a lawsuit adverse outcome.
For a loss contingency to be accrued, the cause of the lawsuit must have occurred before the end of the accounting period. It should be noted that it's not important for the lawsuit to be filed in that particular reporting period.
(Financial statement analysis) The T. P. Jarmon Company manufactures and sells a line of exclusive sportswear. The firm's sales were $599,900 for the year just ended, and its total assets exceeded $500,000. The company was started by Mr. Jarmon just 10 years ago and has been profitable every year since its inception. The chief financial officer for the firm, Brent Vehlim, has decided to seek a line of credit from the firm's bank totaling $90,000. In the past, the company has relied on its suppliers to finance a large part of its needs for inventory. However, in recent months tight money conditions have led the firm's suppliers to offer sizable cash discounts to speed up payments for purchases. Mr. Vehlim wants to use the line of credit to supplant a large portion of the firm's payables during the summer, which is the firm's peak seasonal sales period. The firm's two most recent balance sheets were presented to the bank in support of its loan request. In addition, the firm's income statement for the year just ended was provided. These statements are found in the following tables: 9. Jan Fama, associate credit analyst for the Merchants National Bank of Midland, Michigan, was assigned the task of analyzing Jarmon's loan request.• T. P. Jarmon's average collection period is days. (Round to one decimal place.)
Answers
The average collection period for T. P. Jarmon Company is 43.6 days (rounded to one decimal place).
What is Collection Period?
Collection period, also known as days sales outstanding (DSO), is a financial metric that measures the average number of days it takes a company to collect its accounts receivable balance from its customers. It is a measure of the efficiency of a company's credit and collections policies.
From the income statement, we know that the company's sales for the year just ended were $599,900. We can calculate the average accounts receivable balance using the two most recent balance sheets provided by the company:
Average Accounts Receivable = (Accounts Receivable at Beginning of Year + Accounts Receivable at End of Year) / 2
Balance Sheet as of December 31, 20X2:
Accounts Receivable = $74,900
Balance Sheet as of December 31, 20X1:
Accounts Receivable = $68,300
Average Accounts Receivable = ($68,300 + $74,900) / 2 = $71,600
Accounts Receivable Turnover Ratio = $599,900 / $71,600 = 8.3868
Next, we can calculate the average collection period:
Average Collection Period = 365 days / Accounts Receivable Turnover Ratio
Average Collection Period = 365 days / 8.3868 = 43.55 days
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The balance on a credit card, that charges a 20%
APR interest rate, over a 1 month period is given in
the following table:
Days 1-5: $200 (initial balance)
Days 6-20: $350 ($150 purchase)
Days 21-30: $150 ($200 payment)
What is the finance charge, on the average daily
balance, for this card over this 1 month period?
finance charge = $ [?]
Round to the nearest hundredth.
Enter
Answers
The balance on a credit card, that charges a 20% APR interest rate, the Finance charge is given as
$4.3055
This is further explained below.
What is the APR interest rate?Generally, The interest rate that is applied to a loan, mortgage loan, credit card, etc. is referred to as an annual percentage rate of charge, which sometimes corresponds to a nominal APR and sometimes corresponds to an effective APR.
The annual percentage rate of charge is the interest rate for the entire year, as opposed to just a monthly fee or rate. It is a fee for financing that is presented in the form of an annual rate.
Interest rate APR = 12%
Average balance = ((200*5)+(350*15)+(150*10))/30
Average balance = $258.33
Average balance*APR/12
Finance charge =\(\frac{258.33*20 \%}{12 }\)
Finance charge = $4.3055
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Blaine Company had these transactions pertaining to stock investments: Feb. 1 Purchased 2,000 shares of Horton Company (10%) for $51,000 cash. June 1 Received cash dividends of $3 per share on Horton stock. Oct. 1 Sold 1,200 shares of Horton stock for $32,400. The entry to record the receipt of the dividends on June 1 would include a
Answers
The entry to record the receipt of dividends on June 1 would include a debit to dividend income account and a credit to cash account.
The Blaine Company’s transactions regarding stock investments are as follows:
February 1: The Blaine Company bought 2,000 shares of Horton Company (10%) for $51,000 cash.
June 1: The Blaine Company received cash dividends of $3 per share on Horton stock.
October 1: The Blaine Company sold 1,200 shares of Horton stock for $32,400.
The entry to record the receipt of dividends on June 1 would include:
For Blaine Company, cash dividends received on June 1 are recorded as income and are debited as cash account and credited as dividend income account.
The entry to record the receipt of dividends on June 1 would include:
June 1 Dividend Income 6,000Cash 6,000
The entry debits the cash account for $6,000 and credits the dividend income account for $6,000.
Thus, the journal entry would include a debit to dividend income account and a credit to cash account.
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pickard company pays its sales staff a base salary of $4,000 a month plus a $3.00 commission for each product sold. if a salesperson sells 600 units of product in january, the employee would be paid:
Answers
The salesperson would be paid $5,800 in January.
To calculate the total payment for the salesperson in January, we need to consider the base salary and the commission earned from selling the products.
The base salary is $4,000 per month.
The commission earned is $3.00 per product sold. The salesperson sold 600 units of the product in January.
So, the commission earned can be calculated as follows:
Commission = Number of units sold * Commission rate = 600 * $3.00 = $1,800.
To determine the total payment, we add the base salary and the commission earned:
Total Payment = Base Salary + Commission Earned = $4,000 + $1,800 = $5,800.
Conclusion: The salesperson would be paid a total of $5,800 in January, including the base salary of $4,000 and the commission of $1,800 earned from selling 600 units of the product.
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Plzzz help me with this one
Answers
Answer:
what the question.....
If left uncontrolled the high blood pressure can cause 1. Kidney disease 2. Heart failure 3. Stroke 4. All of above
Answers
If left uncontrolled, high blood pressure can cause kidney disease, heart failure, and stroke. Therefore, the correct option is 4. All of the above.
What is high blood pressure?High blood pressure, also known as hypertension, is a chronic medical condition that occurs when the blood pressure in the arteries rises above the normal range. It is defined as a systolic blood pressure of 140 mm Hg or higher and a diastolic blood pressure of 90 mm Hg or higher.
Blood pressure can be controlled by making lifestyle changes like adopting a healthy diet, engaging in regular exercise, limiting alcohol intake, avoiding smoking, and maintaining a healthy weight. In addition, doctors can prescribe medications to control blood pressure if lifestyle modifications alone are not effective.
If left untreated, high blood pressure can cause damage to your body's vital organs, including the kidneys, heart, and brain. Kidney disease, heart failure, and stroke are some of the severe complications that can arise due to high blood pressure. Therefore, it is critical to manage hypertension effectively.
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which of the following jobs typically requires an associate’s degree
Answers
you never added the jobs...
Commission Position 6 on the release of earnest money deposits indicates:
a. the broker cannot release earnest money funds from the trust account without written releases from all parties
b. in the event of a dispute, the broker must decide to the "best of their ability" who is deserving of the earnest money and release it to that party
c. if the transaction fails and there is no dispute over who is to receive the earnest money the broker should release the funds immediately
d. since the Seller is the Listing Broker's client - the Seller gets to decide
Answers
According to Commission Position 6, the release of earnest money deposits in a real estate transaction requires written releases from all parties involved, and c) if there is no dispute, the broker should release the funds immediately.
Commission Position 6 emphasizes certain guidelines for the release of earnest money deposits in real estate transactions. Firstly, it states that the broker cannot release the earnest money funds from the trust account without written releases from all parties involved in the transaction. This ensures that all parties provide their consent and agreement before the funds are disbursed.
Secondly, if a dispute arises regarding the distribution of the earnest money, the broker is required to make a decision to the best of their ability on who is deserving of the funds. This decision-making process should be conducted impartially and based on the facts and circumstances of the situation.
Lastly, in cases where there is no dispute among the parties regarding the distribution of the earnest money and the transaction fails, Commission Position 6 suggests that the broker should release the funds immediately. This ensures a prompt resolution and avoids unnecessary delays in returning the earnest money to the appropriate party.
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you're a business law student, working as an intern for the u.s. equal employment opportunity commission (eeoc), talking to your cousin and his friend about whether they have been discriminated against on the basis of their sex (including pregnancy, gender identity, and sexual orientation. they talk about, how to file a charge of discrimination, and available remedies. what are some of the things you all talk about?
Answers
The following criteria works in the following way :
Discrimination
Discrimination in the workplace is based on certain prejudices and occurs when an employee is treated unfavourably because of gender, sexuality, race, religion, pregnancy and maternity or disability.
Recruitment
Avoiding discrimination starts before you even employ someone. Make sure your advert doesn’t discriminate by using particular terms e.g. Office girl could imply only women should apply. Only use other terms like “highly experienced” when they are an actual job requirement or you could be discriminating against someone who hasn’t had the chance to gain any experience yet
Education
Educate your workers about discrimination and let them know what your policy on it is.
Training
As well as having general discrimination training as part of the onboarding process for new employees, train your managers and supervisors to spot cases of discrimination and how to respond to them.
Enforcement
It’s great having a workplace policy on discrimination but not if you only pay lip service.
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Define demand and supply
Answers
Rachel invests $25,000 at age 25 . She hopes the investment will be worth $125,000 when she turns 50 . If the interest compounds continuously, approximately what rate of growth will she need to achieve her goal? Round to the nearest tenth of a percent. Provide your answer below: 1/0
Answers
To find the approximate rate of growth Rachel will need to achieve her goal, we can use the continuous compound interest formula:A = P * e^(rt)Where:A is the future value (target amount) of the investment
P is the initial principal (investment amount)e is the base of the natural logarithm (approximately 2.71828)r is the rate of growth (unknown in this case)t is the time in yearsRearranging the formula to solve for the rate of growth (r):r = ln(A/P) / tPlugging in the given values:A = $125,000P = $25,000t = 50 - 25 = 25 yearsr = ln($125,000/$25,000) / 25r = ln(5) / 25r ≈ 0.1392Converting the rate to a percentage:r ≈ 0.1392 * 100 ≈ 13.92%Therefore, Rachel will need to achieve an approximate rate of growth of 13.92% (rounded to the nearest tenth of a percent) to reach her goal of $125,000 by the time she turns 50.
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PLEASE HELP
What are two capital investments that would increase growth for \business
Answers
Answer:
A. Hiring more employes
B. Marketing
Explanation:
By hiring more employees, you are LITERALLY growing the business. It costs money to hire (and to keep employees), so it could be considered a capital investment.
Marketing is stuff like running advertisements, campaigns, and promotions- all things that are rarely free. You spend money in hopes that more people will buy from you.
Global Trade, Inc. has $1,000 face value bonds outstanding with a market price of $1,013. The bonds pay interest annually, mature in 11 years, and have a yield to maturity of 5.34 percent. What is the current yield
Answers
The current Yield is 5.41%
Given,
Global Trade, Inc. has $1,000 face value(FV) bonds outstanding
The bonds outstanding have a market price(MP) of $1,013.
The bonds pay interest annually, mature in 11 years(n).
yield to maturity(YTM) = 5.34 percent
Current yield is the ratio of coupon payment of a bond to its current market price.
Let the Annual Coupon Payment be 'CP'
Therefore, we need to calculate the coupon payment by using the following formula:
YTM = [ CP + ( FV - MP ) / n ] / [ ( FV + MP ) / 2 ]
Now substituting the values in the above formula we get,
5.34% = [ CP + ( $1,000 - $1,013 ) / 11 ] / [ ( $1,000 + $1,013 ) / 2 ]
5.34% = [ CP + ( $1,000 - $1,013 ) / 11 ] / [ ( $1,000 + $1,013 ) / 2 ]
5.34% = [ CP - $1.18 ] / 1006.5
1,006.5 x 5.34% = CP - $1.18
53.75 = CP - 1.18
CP = 53.75 + 1.18 = $54.83 annually
Current Yield = Annual Coupon payment / Current market price
Now substituting the values in the above formula we get,
Current Yield = $54.83 / $1,013
= 0.0541
= 5.41%
Hence, the current yield is 5.41%.
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going for three: predicting the likelihood of field goal success with logistic regression
Answers
Hi! To predict the likelihood of field goal success using logistic regression, you can follow these steps:
1. Collect data: Gather historical data on field goal attempts, including variables such as distance, angle, weather conditions, and kicker's statistics.
2. Define the target variable: In this case, the target variable is the success or failure of a field goal attempt (1 for success, 0 for failure).
3. Feature selection: Choose relevant features from the data that might influence the success of a field goal. Examples include distance, angle, and weather conditions.
4. Data preprocessing: Clean and preprocess the data, such as handling missing values and scaling the features.
5. Split the data: Divide the dataset into a training set and a testing set. This allows you to train the logistic regression model on one set of data and evaluate its performance on another.
6. Train the logistic regression model: Fit the model to the training data by using an optimization algorithm to find the best coefficients for the chosen features. The model will generate a probability of success for each field goal attempt.
7. Evaluate the model: Assess the performance of the logistic regression model on the testing set by calculating metrics such as accuracy, precision, recall, and F1-score.
8. Interpret the results: Analyze the coefficients and the performance metrics to gain insights into the factors that contribute to field goal success.
By following these steps, you can use logistic regression to predict the likelihood of field goal success based on various factors.
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goods taken by the proprietor for domestic purpose of Rs.15000
Journal entries
plz help me
Answers
Explanation:
Given:
Amount of goods taken by proprietor = Rs. 15,000
Find:
Journal entry
Computation:
Books of (.... ltd)
Journal entry
Particular Debit Credit
Drawing A/c Dr 15,000
To Purchase A/c Cr 15,000
(Being goods taken by proprietor for personal use)
i have a brainlest for anybody if the can tell me who won the wwe champoinship in 1996
Answers
1) Suppose you have a team of two workers: one is a baker and one is a chef. Explain why the kitchen can produce more meals in a given period of time if each worker specializes in what they do best than if each worker tries to do everything from appetizer to dessert. 2) A consultant works for $200 per hour. She likes to eat vegetables, but is not very good at growing them. Why does it make more economic sense for her to spend her time at the consulting job and shop for her vegetables? 3) What would be another example of a "system" in the real world that could serve as a metaphor for micro and macroeconomics? 4) Why do you think that most modern countries’ economies are a mix of command and market types? 5) What are the similarities between a consumer’s budget constraint a
Answers
Cain Company reports net cash provided by operating activities of $35,000. It also reports the following information under “Adjustments to reconcile net income to net cash provided by operating activities” on its statement of cash flows (using the indirect method).
Answers
It can be seen from the solutions given that Cain's net income is $24,000.
Here is the solution:Net income = Net cash provided by operating activities - Adjustments
= $35,000 - $6,000 - $10,000 + $4,000 + $7,000 + $4,000
= $24,000
Therefore, Cain's net income is $24,000.
Here is a breakdown of the adjustments:
To determine cash flow from operations, it is necessary to include the gain on equipment sales in the net income as it is a non-cash entry.
A rise in accounts receivable implies that customers are prolonging payment of their invoices, resulting in decreased cash flow from the company's activities.
The depreciation expense is classified as a non-cash expense, hence it must be included in the calculation of cash from operations by adding it back to the net income.
A decrease in inventory indicates that the company is experiencing faster turnover of its inventory, leading to increased cash flow generated by its operations.
A rise in prepaid expenses denotes that the company is channeling more funds towards prepaid expenditures like insurance and rent, implying a reduced cash inflow from its operational activities.
A decline in the amount of wages that the company owes indicates that it is not promptly compensating its workforce. Consequently, this implies that the company's operational cash flow is reduced.
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Lena is a salesperson. As part of negotiation with her prospect during the sales process, Lena finds out what other competitors' products or services the prospect is considering. Thus, she gains insight into what the prospect is looking for and willing to pay. In this scenario, Lena is most likely in the _____ phase of negotiation.
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Lena is most likely in the Investigative phase of negotiation.
In business, negotiation refers to the strategic discussion that takes place between the potential buyer and sellers who are trying to reach an agreement which favors both party.
The phase of Negotiation includes;
The investigation phase is the phase whereby both party are deciding the best price for themselves.The phase of determining the Best Alternative to a Negotiated Agreement (BANA)The presentation phaseThe bargaining phase is the phase of stating price from both partyThe closure phase.is the phase where conclusion have been reached.Therefore, in this case, Lena is most likely in the Investigative phase of negotiation.
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Answer: ?
Explanation:
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which type of constraint ensures the quality of information in a relational database?
Constraints on Integrity that are NOT NULL.
Constraints on key integrity that are unique.
CONSTAINTS OF INTEGRITY AS THE PRIMARY KEY.
Constraints relating to referential integrity.
Integrity constraints should be checked.
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The type of constraint that ensures the quality of information in a relational database is the combination of various integrity constraints. These include:
1. Constraints on integrity that are NOT NULL, which ensure that specific columns cannot have null values.
2. Constraints on key integrity that are unique, which ensure that each value in a column is distinct.
3. Constraints of integrity as the primary key, which is a unique identifier for each row in a table.
4. Constraints relating to referential integrity, which maintain consistency between related tables through foreign keys.
5. Integrity constraints should be checked to ensure data consistency and accuracy in the database.
By using these integrity constraints, a relational database can maintain high-quality information.
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