Answers
Answer:
cant see it im a little concerned
Related Questions
Fickel Company has two manufacturing departments—Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $19.00 per direct labor-hour and $15.00 per direct labor-hour, respectively. The company’s direct labor wage rate is $21.00 per hour. The following information pertains to Job N-60: Assembly Testing & Packaging Direct materials $ 375 $ 39 Direct labor $ 168 $ 84 Required: 1. What is the total manufacturing cost assigned to Job N-60? (Do not round intermediate calculations.) 2. If Job N-60 consists of 10 units, what is the unit product cost for this job?
Answers
The total manufacturing cost assigned to Job N-60 is $ 696. If Job N-60 consists of 10 units, the unit product cost for this job is $111.00.
How to find the manufacturing costs ?Direct materials (Assembly + Testing & Packaging) = $375 + $39
= $414
Direct labor (Assembly + Testing & Packaging) = $168 + $84
= $252
Overhead applied (Assembly + Testing & Packaging) = $19 * 168 + $15 * 84 = $316 + $126
= $442
Total manufacturing cost = $414 + $252 + $442
= $1110
Unit product cost = Total manufacturing cost / Number of units
= $1110 / 10
= $111.00
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Use the data table to answer the question that follows.
An investor's primary concern with adding a new stock to their portfolio is reducing risk. Which stock should they choose and why?
(A) Stock A, because it has a div value of 0 and a relatively high P/E ratio
(B) Stock A, because its last price indicates slow but steady growth to come
(C) Stock C, because its lower P/E ratio means it is least likely to fail
(D) Stock C, because its price spread and div suggests stability of earnings
Answers
An investor's primary concern with adding a new stock to their portfolio is reducing risk. The stock they should choose is Stock C, because its price spread and div suggest stability of earnings. The correct option is d.
Portfolio diversification is the process of selecting a variety of investments within each asset class, which can help those looking for how to minimize their investment risk. Diversification across asset classes may also help lessen the impact of major market swings on your portfolio.
If we were to invest in the stock of just one company, we'd be taking on greater risk by relying solely on the performance of that company to grow your investment. This is known as "single-security risk" the risk that our investment will fluctuate widely in value with the price of one holding.
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Which of the following reports will the Securities and Exchange Commission require companies to disclose to investors when considering the health of a company?
Costs of goods sold
Wages and Taxes Payable
Value of equipment used in production
Statement of cash flows
Answers
The following reports of statement of cash flows will the Securities and Exchange Commission require companies to disclose to investors when considering the health of a company.
The phrase "cash flow" is generally used to represent payments that are projected to occur in the future, are thus unpredictable, and must therefore be predicted using cash flows; cash flow in the limited meaning is a payment, notably from one central bank account to another;
Value, interest, and liquidity are all intricately intertwined with cash flow. A future cash flow on tN can be transformed into a cash flow with the same value at t0.
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A new firm is developing its business plan. It will require $565,000 of assets, and it projects $452,800 of sales and $354,300 of operating costs for the first year. Management is quite sure of these numbers because of contracts with its customers and suppliers. It can borrow at a rate of 7.5%, but the bank requires it to have a TIE of at least 4.0, and if the TIE falls below this level the bank will call in the loan and the firm will go bankrupt. What is the maximum debt-to-assets ratio the firm can use
Answers
Answer:
58.11%
Explanation:
Sales = $452,800
Operating costs= 354,300
Operating Income (EBIT) = $98,500
TIE= 4.00
Maximum interest expense= EBIT/TIE= $24,625
Interest rate= 7.50%
Max. debt =Max interest/Interest rate = $328,333
Maximum debt ratio=Debt/ Assets= 58.11%
Which of the following is likely to happen if employees think that their organization is
overly driven by politics?
Answers
Explanation:
If employees think their organization is overly driven by politics then
The employees are less committed to the organizationThe employees have lower job satisfaction and perform worse on the jobThe employees have higher levels of job anxietyThe employees also have a higher incidence of depressed mood.megan contracts to sell nonny her horse for $4,000. this contract will be fully discharged when megan and nonny
Answers
Megan contracts to sell nonny her horse for $4,000. This contract will be fully discharged when megan and nonny exchange the horse for the money.
What does discharge of contract mean?In law, the term "discharge of contract" means ending of the contractual relationship between the parties. A contract is said to been discharged when it ceases to operate i.e. when the rights and obligations created by the parties came to an end.
Also, contract can be discharged if the parties mutually agree to terminate the contract. Also there are different methods through which contracts can be discharged.
An Indian Act defined it as "contract can be discharged by the parties involved by giving lawful reasons like frustration, recession, ending the contract by giving prior notice, or on completion. Such termination will take place by the mutual consent of the parties or law.
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Wally's Walleyes wants to introduce a new product that has a start-up cost of $7,800. The product has a 2-year life and will provide cash flows of $4,500 in Year 1 and $4,300 in Year 2. The required rate of return is 15 percent. Should the product be introduced? Why or why not?
Answers
The calculated NPV is negative, indicating that the present value of expected cash flows does not exceed the start-up cost of the project. In other words, the project is expected to generate a net loss.
To determine whether Wally's Walleyes should introduce the new product, we can calculate the net present value (NPV) of the project. The NPV measures the present value of expected cash flows, taking into account the required rate of return.
To calculate the NPV, we need to discount the cash flows using the required rate of return (15 percent). The formula for calculating NPV is:
NPV = Cash Flow Year 1 / (1 + Required Rate of Return)^1 + Cash Flow Year 2 / (1 + Required Rate of Return)^2 - Start-up Cost
\(NPV = $4,500 / (1 + 0.15)^1 + $4,300 / (1 + 0.15)^2 - $7,800\)
\(NPV = $4,500 / 1.15 + $4,300 / (1.15)^2 - $7,800\)
NPV = $3,913.04 + $3,537.41 - $7,800
NPV = -$350.55
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Tỉnh nào ở Việt Nam nhiều cao su nhất
Answers
Tỉnh nào ở Việt Nam nhiều cao su nhất?
Answer:-
Tỉnh Đông Nam Bộ có nhiều cao su nhất.
Complete a bond amortization schedule for all three years of the bond's life.
What amounts will be reported on the income statement and balance sheet at the end of Year 1 and Year 2?
Answers
At the end of Year 1, net income is $60,000 with assets of $300,000 and equity of $160,000. At the end of Year 2, net income is $80,000 with assets of $410,000 and equity of $160,000.
What sums would be included in the income statement?Revenue, costs, and net profit are displayed in the income statement. The revenue, cost of sales, sales, general and administration costs, other operating expenses, non-operating income and expenses, gains and losses, non-recurring items, net income, and EPS are the elements of the income statement.
What Information Is Seen on the Balance Sheet?The balance sheet of a corporation lists its assets and liabilities. Depending on the firm, these could be either long-term assets like real estate, equipment, and supplies or short-term assets like cash and accounts receivable (PP&E).
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35. Porter's national diamond can be used to:
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Answer:
The Porter Diamond model explains the factors that can drive competitive advantage for one national market or economy over another. It can be used both to describe the sources of a nation's competitive advantage and the path to obtaining such an advantage.
Many economists have argued that the Federal Reserve should have taken actions to burst the U.S. housing bubble. However, bursting of the housing bubble by the Federal Reserve would have caused: the LRAS curve to shift inward. the SRAS curve to shift inward. interest rates to fall even further. the AD curve to shift inward.
Answers
Answer:
d. the AD curve to shift inward.
Explanation:
A housing bubble refers to an economic situation in housing markets where the prices of houses increases due to a rapid increase in demand, when the supply rate is low. Many Economists argued, Federal Reserves intervention to burst the bubble could have cooled down the situation. But doing so will only make the home prices to become unsustainable and this will lead to an inward movement of the aggregate demand curve.
ABC Restaurant specializes in rice noodles and has driven up their economic profit, causing competitors to enter the restaurant market. Illustrate what will happen to the demand for ABC Restaurant's products and services, assuming that it is operating in a monopolistically competitive market.
Answers
Answer: See explanation
Explanation:
Monopolistic competition is regarded to as a market structure where the products that are sold in the market are closely differentiated and also there is a free entry and exit as new firms can enter the market.
It should be noted that in the short run, the firm will make economic profits and this will increase but in the long run when more firms enter the market, this will bring about more competitors and this will bring about a rose in the supply of rice noodles.
Since there's an increase in the supply of rice noodles, the price of the product will reduce and this will eventually result in ABC Restaurant earning a normal profit just like every other form in the market.
The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31.
1. Use the following information about the company's adjustments to complete a 10-column work sheet.
a. Unrecorded depreciation on the trucks at the end of the year is $5,487.
b. Total amount of accrued interest expense at year-end is $8,000.
c. Cost of unused supplies still available at year-end is $600.
2a. Prepare the year-end closing entries for Dylan Delivery Company as of December 31.
2b. Determine the capital amount to be reported on its year-end balance sheet. Note: The S. Dylan, Capital account balance was
$241,318 on December 31 of the prior year.
Answers
Applying the knowledge of trial balance preparation for Dylan Delivery Company;
1a - c. See the attached 10-column worksheet labelled figure 1, for year end December 31st.
2a. See the closing entries as prepared on the attached worksheet labelled figure 2.
b. The capital account prepared to determine the adjusted capital of Dylan Delivery Company that should be reported at year end Dec. 31st is shown in figure 3.
The question deals with unadjusted trial balance of Dylan Delivery company.
A trial balance is a list of all balances remaining in the accounts of a company extracted at a particular date to ascertain the arithmetic accuracy of the company's books of accounts.
The trial balance must agree, (that is, a debit must be equal to credit). If it fails to agree, it means the trial balance does not agree.
Such trial balance is called unadjusted trial balance. Hence, the preparation of the following for Dylan Delivery Company:
the 10-column worksheetthe adjustment of the trial balance/preparation of the closing entriesdetermining the capital that should be reported at the year end, Dec. 31st.Therefore:
1a - c. See the attached 10-column worksheet labelled figure 1, for year end December 31st.
2a. See the closing entries as prepared on the attached worksheet labelled figure 2.
b. The capital account prepared to determine the adjusted capital of Dylan Delivery Company that should be reported at year end Dec. 31st is shown in figure 3.
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four quardrant model of real estate development
Answers
The Four Quadrant Model of real estate development is a framework used to analyze real estate markets and determine the best investment opportunities.
How does the Four Quadrant Model work ?The Four Quadrant Model of real estate development divides the market into four quadrants, each representing a different combination of supply and demand factors.
The four quadrants are:
Strong demand and limited supplyStrong demand and ample supplyWeak demand and limited supplyWeak demand and ample supplyThe Four Quadrant Model is a useful tool for real estate developers and investors, as it can help them identify areas with the greatest potential for growth and profitability.
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(214) 1. Distinguish between technical efficiency and allocative efficiency. Use the two concepts of efficiency to compare a perfect market structure with a monopoly.
Answers
Technical efficiency refers to the ability to produce the maximum output from a given set of inputs or resources. It focuses on the production process and achieving the highest output level with the least amount of resources wasted. Technical efficiency emphasizes optimizing the production process to minimize costs and maximize productivity.
Allocative efficiency, on the other hand, relates to the allocation of resources in a way that maximizes overall social welfare. It refers to the ideal allocation of resources that matches consumers' preferences and demands. Allocative efficiency ensures that resources are allocated so that goods and services align with consumer preferences. This results in the best outcome for society.
When comparing an ideal market structure with a monopoly in terms of efficiency, there are significant differences. In an ideal market structure, characterized by complete competition, both technical and allocative efficiency is typically achieved. Many buyers and sellers exist, information is freely available, and no single entity controls the market. Competition drives firms to produce at the lowest cost and offer goods and services that match consumer preferences, leading to technical and economic efficiency.
In contrast, a monopoly represents a market structure where a single firm dominates the industry and has substantial market power. In terms of technical efficiency, a monopoly may not necessarily achieve the same level as a perfectly competitive market. Due to the lack of competition, a monopoly may not have the same incentive to minimize costs or innovate as efficiently as possible. This can result in higher production costs and lower technical efficiency.
Regarding allocation efficiency, monopolies often fail. Without competition, a monopolistic firm can set prices higher than the marginal cost of production, resulting in a suboptimal allocation of resources. The monopolist may prioritize maximizing profits rather than satisfying consumer preferences. This leads to a less efficient allocation of resources than in a perfectly competitive market.
Overall, an ideal market structure exhibits higher levels of technical and allocative efficiency than a monopoly. When true competition promotes resource optimization and consumer satisfaction, resulting in more efficient resource allocation.
On April 1 of Year 1, Respawn accepted a $12,000, 12-month, 10% note from a customer in granting a time extension on his past-due
account receivable. Respawn's year-end is December 31. Compute interest revenue recorded by Respawn in Year 1 and Year 2.
Year 1
Year 2
Interest Revenue
Answers
To calculate the interest revenue for year 1, we need to use the formula: Interest = Principle x Rate x Time
Principle = $12,000
Rate = 10% per annum
Time = 9/12 (Since the note was accepted on April 1 and year end is December 31, only 9 months have passed in year 1)
Therefore, Interest = $12,000 x 10% x 9/12 = $900
Respawn would record $900 as interest revenue in Year 1.
Year 2:
For Year 2, we need to calculate the interest based on the remaining 3 months of the note.
Principle = $12,000
Rate = 10% per annum
Time = 3/12 (Since only 3 months are remaining)
Therefore, Interest = $12,000 x 10% x 3/12 = $300
Respawn would record $300 as interest revenue in Year 2.
Note: In both years, the interest revenue would be recorded under the income statement as "Interest Revenue".
Amy and Bob have decided to borrow a portion of the purchase price of stocks from their broker. They will then have a ________ account.
A) cash
B) round lot
C) margin D) debtor
E) combination
Answers
Amy and Bob will then have a margin account, Since they are borrowing a portion from their broker.
What is margin account?A "margin account" is a type of brokerage account in which the broker-dealer lends the investor money to purchase securities using the account as collateral. Margin increases investors' purchasing power while also exposing them to the possibility of larger losses.A margin account allows a trader to borrow funds from a broker rather than putting up the entire value of a trade. A margin account typically allows a trader to trade other financial products in addition to stocks, such as futures and options (if approved and available with that broker).All transactions in a cash account must be made with available cash or long positions. Margin accounts allow investors to borrow money against the value of their securities.To learn more about margin account refer to :
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Suppose a less developed country is having difficulty making payments on its foreign debts. What option does this nation have?
Targ
It can ask its lenders for more loans in exchange for accepting a foreign portfolio investment from the World Bank.
It can ask its lenders to forego the payments until the economy of the debtor nation is stronger.
It can ask its lenders to forgive the loans in exchange for accepting temporary control by the lender nation.
It can ask its lenders for debt rescheduling in exchange for accepting a stabilization program from the IMF.
Answers
Answer:
it can ask its lenders for dept resceduling in exchange for accepting a stabilization program from the IMF
Explanation:
gradpoint
What happens when a firm makes a decision to grow from within?
Answers
Answer:
most grow by expanding their present operations. some introduce and sell new but related products. others expand the sale of present precepts to new geographic markets or to new groups of consumers in geographic markets already served.
Explanation:
Question 9 of 10 Which of the following is a good example of responsible concern for consumer rights? O A. A construction company advises a potential customer that he can accomplish his project much faster and cheaper by contacting a different company. Giving this advice will likely lead to the company's loss of the consumer's business, O B. A snack food manufacturer knows that their snacks contain only minor traces of common allergens, such as peanuts, and doesn't want to cause unnecessary worry, so they don't identify this on the food labels. C. An employer is very concerned about the well being of his employees. He decides to sponsor their membership to a health club and pay for routine consultations with a dietician D. A sales representative for a communications provider is trained to present the most expensive service packages to consumers first. If the consumer asks for cheaper options, however, the sales representative is to offer those
Answers
Answer:
D. A sales representative for a communications provider is trained to present the most expensive service packages to consumers first. If the consumer asks for cheaper options, however, the sales representative is to offer those
Explanation:
Answer:
A. A construction company advises a potential customer that he can accomplish his project much faster and cheaper by contacting a different company. Giving this advice will likely lead to the company's loss of the consumer's business.
Explanation:
It is correct.
Problem-6; (chapter 3) SS Ltd. obtained significant influence over YY Ltd by buying 30% of Y's 100,000 outstanding ordinary shares at a cost of Br 18 per share on January 1, 2022. On May 15, YY declared and paid a cash dividend of Br 150,000. On December 31, YY reported net income of Br 270,000 for the year. (a) record acquisition of shares (a) record revenue and dividends
Answers
(a) Record acquisition of shares: Investment in YY Ltd. Dr. Br 540,000, Cash Cr. Br 540,000.
(a) Record revenue and dividends: Dividend Receivable Dr. Br 45,000, Revenue from Investment in YY Ltd. Cr. Br 45,000; Investment in YY Ltd. Dr. Br 81,000, Revenue from Investment in YY Ltd. Cr. Br 81,000.
(a) To record the acquisition of shares by SS Ltd. on January 1, 2022:
Investment in YY Ltd. (30% of 100,000 shares * Br 18) Dr. Br 540,000
Cash Cr. Br 540,000
This journal entry records the purchase of 30% of YY Ltd.'s outstanding shares for a total cost of Br 540,000.
(b) To record revenue and dividends for the year:
On May 15, YY Ltd. declared and paid a cash dividend of Br 150,000. This dividend represents the portion of the company's earnings that will be distributed to its shareholders.
Dividend Receivable Dr. Br 45,000 (30% of Br 150,000)
Revenue from Investment in YY Ltd. Cr. Br 45,000
This entry recognizes the dividend revenue earned by SS Ltd. from its investment in YY Ltd.
On December 31, YY Ltd. reported net income of Br 270,000 for the year. As SS Ltd. has significant influence over YY Ltd., it needs to adjust its investment account for its share of the net income.
Investment in YY Ltd. Dr. Br 81,000 (30% of Br 270,000)
Revenue from Investment in YY Ltd. Cr. Br 81,000
This entry records the revenue earned by SS Ltd. from its share of YY Ltd.'s net income.
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You purchase a T-Bill which is selling at a discount of 12 TL. The maturity of this T-Bill is 255 days. Calculate the simple yield and compounded yield of this T-Bill? (Par value: 100 TL)
Answers
Answer:
Par value of T-Bill = 100
TL Discount = 12 TL
Days to Maturity = 255 days
a. Simple yield (assuming simple interest) = (Discount / (Par value - Discount)) * (365 / Days to maturity)
Simple yield = (12 / (100 - 12)) * (365 / 255)
Simple yield = (12 / 88) * 1.431373
Simple yield = 0.136364 * 1.431373
Simple yield = 0.195187747772
Simple yield= 19.52%
So, the Simple Yield of the T-Bill is 19.52%
b. Compounded yield = (1 + (Simple Yield / (365 / Days to maturity))^(365 / Days to maturity) - 1
Compounded Yield = (1 + (0.19519 * (255 / 365)))^365/255 - 1
Compounded Yield = (1 + 0.136364)^1.431373 - 1
Compounded Yield = 1.200787 - 1
Compounded Yield = 0.200787
Compounded Yield = 0.200787
Compounded Yield = 20.08%
So, Compounded Yield of the T-Bill is 20.08%.
Dressing a grinding wheel is defined as
Answers
Answer: Dressing the wheel refers to removing the current layer of abrasive, so that a fresh and sharp surface is exposed to the work surface. Trueing the wheel makes the grinding surface parallel to the grinding table or other reference plane, so that the entire grinding wheel is even and produces an accurate surface.
Explanation: Hope this helps sho.rty :)
According to the above material, there exist large differences between economic growth rate using traditional expenditure approach and the satellite night-light data. How do you evaluate the night-light data method? and can you identify several reasons why there exists such differences?
Answers
The use of satellite night-light data as a method to evaluate economic growth has both strengths and limitations. Reasons for Differences between Traditional Expenditure Approach and Night-light Data: Informal Economy, Data Limitations, Urbanization Bias and Structural Changes.
Here is an evaluation of the night-light data method and several reasons for the differences observed between the traditional expenditure approach and the night-light data:
Evaluation of the Night-light Data Method:
Objective and Timely: Satellite night-light data provides an objective and timely measure of economic activity. Wide Coverage: Night-light data can cover large geographical areas, including remote and inaccessible regions. Granularity: The data can be analyzed at a fine-grained level, allowing for detailed spatial analysis of economic patterns. This can help identify pockets of growth and disparities within regions.Reasons for Differences between Traditional Expenditure Approach and Night-light Data:
Informal Economy: The traditional expenditure approach relies on official economic data, which may not fully capture the informal sector. Data Limitations: Night-light data has its limitations. It primarily measures economic activity related to lighting, which may not capture other dimensions of economic growth such as services or knowledge-based industries. Urbanization Bias: Night-light data tends to be more representative of urban areas with higher population density and greater access to electricity. Structural Changes: The traditional expenditure approach focuses on consumption and investment, while night-light data primarily captures the energy consumption associated with lighting.For such more question on economic:
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Computer-assisted telephone interviewing has replaced online survey research as the most popular method of
collecting data.
a. True
b. False
Answers
The statement "Computer-assisted telephone interviewing has replaced online survey research as the most popular method of collecting data." is false. Option B
What is Computer-assisted telephone interviewing?Generally, The Computer-Assisted Personal Interviews (CAPI) technique is a face-to-face data-collecting approach in which the interviewer utilizes a tablet, mobile phone, or computer to record responses made during the interview. This technique is also known as a computer-assisted telephone interview (CATI).
Computer-assisted telephone interviewing (CATI) is a method of conducting telephone surveys in which the interviewer is guided through the questions by a script that is generated by a software program.
In conclusion, The claim that computer-assisted telephone interviewing has surpassed online survey research as the most common approach of data collection is untrue.
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Using the information provided, analyze the affects of Lawry Lawn Service's transactions on the accounting equation.
May 1 Received $3,400 and issued common stock
May 3 Purchased a mower on account, $1,600
May 5 Performed lawn services for client on account $1,000
May 17 Paid $100 cash for gas used in mower.
May 28 Paid cash dividends of $700
Analyze the events chronologically, one transaction at a time. Beginning with the transaction on May 3rd, calculate the balance in each account after analyzing the effect of the transaction on the accounting equation.
Answers
Answer:
Lawry Lawn Service
Analysis of the effects of transactions on the accounting equation:
May 1:
Asset (Cash + $3,400) = Liabilities + Equity (Common Stock + $3,400)
May 3:
Asset (Cash $3,400 + Equipment $1,600) = Liabilities (Accounts Payable + $1,600) + Equity $3,400
May 5:
Asset (Cash $3,400 + Equipment $1,600 + Accounts Receivable + $1,000) = Liabilities (Accounts Payable + $1,600) + Equity $3,400 + Retained Earnings + $1,000
May 17:
Asset (Cash $3,400 - 100 + Equipment $1,600 + Accounts Receivable + $1,000) = Liabilities (Accounts Payable + $1,600) + Equity $3,400 + Retained Earnings + $1,000 -100
May 28:
Asset (Cash $3,300 - 700 + Equipment $1,600 + Accounts Receivable + $1,000) = Liabilities (Accounts Payable + $1,600) + Equity $3,400 + Retained Earnings + $900 - 700
Asset (Cash $2,600 + Equipment $1,600 + Accounts Receivable + $1,000) = Liabilities (Accounts Payable + $1,600) + Equity $3,400 + Retained Earnings + $200
Explanation:
The accounting equation reveals that each transaction that Lawry Lawn Service embarks on ensures that the two sides of the equation remain in balance. This happens immediately the two entry principle is correctly applied and the transactions posted properly. This is because every transaction affects two or more accounts, with one or two on one side and the others on the opposite side. Every transaction giving rise to an asset must be funded either from debt or equity.
According to the Smith text, what must be maintained to ensure the success of a nonprofit organization's sponsorship program?
a. the development of relationships with vendors
b. a solid financial plan
c. a close alliance between the theme of the sponsorship program and the mission of the organization
d. location, location, location
Answers
Answer:
c
Explanation:
What is one cost of avoiding insurance?
Answers
Answer: One of the costs of not having insurance is the cost of repairing. Another cost is paying insurance premiums. Losses caused by a lack of insurance are the price of not having insurance.
Answer:
falling into debt if faced with a serious problem
Explanation:
Deming management proposed ideas for making organizations more responsive, more democratic, and ______.
Answers
Deming management proposed ideas for making organizations more responsive, more democratic, and less wasteful.
All organizations aim towards optimizing their processes to achieve the best environment to discharge their duties. Deming management is one of such businesses that optimize their processes.
They made their organization responsive by setting up processes that will enable the organization to respond more quickly to business needs. They also made their organization more democratic by making it easier for their employees to approach their bosses with business needs.Learn more about the roles of Managements here:
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How do you construct a General Journal.
Answers
The accounts into which the debits and credits are to be recorded.
The date of the entry.
The accounting period in which the journal entry should be recorded.
The name of the person recording the entry.
Any managerial authorization(s)