A loss contingency can be accrued when it is certain that funds are available to settle the disputed amount. the amount of the loss can be reasonably estimated and it is probable that an asset has been impaired or a liability has been incurred. it is probable that an asset has been impaired or a liability incurred even though the amount of the loss cannot be reasonably estimated. an asset may have been impaired.

Answers

Answer 1

Answer: The amount of the loss can be reasonably estimated and it is probable that an asset has been impaired or a liability has been incurred.

Explanation:

A loss contingent is an expense that is based on a future event for instance, if the company loses a law suit and would have to pay settlement costs.

Loss contingents are only permitted to be accrued if the probability that they will happen is likely and even at that, the amount of loss needs to be capable of being reasonably estimated. This way, a proper estimate can be made that will represent the situation adequately.


Related Questions

What are stocks? Sorry it’s so simple but I was hoping I could get a good answer.

Answers

Stocks are securities that represent ownership in the one company you decide to invest in.For companies its a way to make money to invest in other projects yet for investors its a way to earn money and outpace inflation over time.
Hope that answers

What is the most money that an investor could lose if they buy 40 shares of electriccarco for $25/share

Answers

Answer:

$300

Explanation:

During the first two years, ABC drove the company truck 15,000 and 22,000 miles, respectively, to deliver merchandise to its customers. The company originally purchased the truck for $175,000. If the truck has an estimated life of 10 years or 300,000 miles, with an estimated residual value of $25,000, what amount of depreciation expense should ABC record in the second year using the activity-based method

Answers

Answer:

11,000

Explanation:

Firms in monopolistic competition would: Select one: a. persistently realize economic profits in both the short and long run b. may realize economic profits in the long run and normal profits in the short run c. tend to incur persistent losses in both the short and long run d. tend to realize economic profits in the short run and normal profits in the long run e. none of the above

Answers

Answer:

d. tend to realize economic profits in the short run and normal profits in the long run

Explanation:

Monopolistic competition can be defined as the market structure which comprises of elements of competitive markets (having many competitors) and monopoly.

Firms in monopolistic competition would tend to realize economic profits in the short run and normal profits in the long run

Grover Corp. manufactures three products, and is currently facing a labor shortage. The selling price, costs, and labor requirements of the three products are as follows: Product A Product B Product C Selling price $ 44.00 $ 18.00 $ 28.50 Variable cost per unit $ 28.00 $ 15.00 $ 27.00 Direct labor hours per unit 2.00 1.50 .50 In what order should Grover Corp. prioritize production of its products to maximize profit during the labor shortage

Answers

Answer:

A, C, B

Explanation:

Calculation to determine In what order should Grover Corp. prioritize production of its products to maximize profit during the labor shortage

Product A Product B Product C

Selling price $ 44.00 $ 18.00 $ 28.50

Less Variable cost per unit

$ 28.00 $ 15.00 $ 27.00

=Contribution margin per unit

$16.00 $3.00 $1.50

÷Direct labor hours per unit 2.00 1.50 .50

=Contribution margin per labor hour

$8.00 $2.00 $3.00

PRODUCT A=$16.00÷2.00

PRODUCT A=$8.00

PRODUCT B=$3.00÷1.50

PRODUCT B=$2.00

PRODUCT C=$1.50÷.50

PRODUCT C=$3.00

RANKING:

PRODUCT A=$8.00

PRODUCT C=$3.00

PRODUCT B=$2.00

Therefore based on the above calculation the order that Grover Corp.should prioritize production of its products to maximize profit during the labor shortage will be from the highest Contribution margin per labor hour to the lowest which are A,C,B

Answer: A, C, B.

Explanation:

To solve this question based on the information given goes thus:

The Contribution margin per labor hour for Product A will be:

= ($44 - $28) / 2.0

= $16/2.0

= $8

The Contribution margin per labor hour for Product B will be:

= ($18 - $15) / 1.50

= $2

The Contribution margin per labor hour for Product C will be:

= ($28.50 - $27) / 0.50

= $1.50/0.5

= $3

Therefore, the order that Grover Corp. should use to prioritize production of its products to maximize profit during the labor shortage will be:

A, C, B.

Here is a forecast of sales by National Bromide for the first 4 months of 2019 (figures in thousands of dollars): Month: 1 2 3 4 Cash sales 16 25 19 15 Sales on credit 105 125 95 75 On average, 60% of credit sales are paid for in the current month, 20% in the next month, and the remainder in the month after that. What are the expected cash collections in months 3 and 4

Answers

Answer:

National Bromide

The expected cash collections in months 3 and 4 are:

Month 3 = $122 ,000

Month 4 = $104,000

Explanation:

a) Data and Calculations:

(figures in thousands of dollars):

Months                        1             2          3          4

Cash sales                  16           25        19        15

Sales on credit         105          125       95       75

Collections of sales on credit:

60% current month  63            75       57       45

20% next month                       21        25       19

20% two months                                  21       25

Cash sales                16           25         19       15

Total collections      79           121     122     104

b) The credit sales are not collected in full until after two months or 60 days.  After classifying the cash collections on percentage basis, the cash sales for each month are added to ensure that the correct cash collections for the month are obtained.

Gazelle Corporation, a merchandiser, recently completed its calendar-year 2015 operations. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for inventory, and (5) Other Expenses are paid in advance and are initially debited to Prepaid Expenses. The company's balance sheets and income statement follow. GAZELLE CORPORATION Comparative Balance Sheets December 31, 2015 and 2014 2015 2014AssetsCash $123,450 $61,550Accounts receivable 77,100 80,750Inventory 240,600 250,700Prepaid expenses 15,100 17,000Total current assets 456,250 410,000Equipment 262,250 200,000Accum. depreciation—Equipment (110,750) (95,000)Total assets $607,750 $515,000Liabilities and EquityAccounts payable $17,750 $102,000Short-term notes payable 15,000 10,000Total current liabilities 32,750 112,000Long-term notes payable100,000 77,500Total liabilities 132,750 189,500EquityCommon stock, $5 par 215,000 200,000Paid-in capital in excessof par, common stock 30,000 0Retained earnings 230,000 125,500Total liabilities and equity$607,750 $515,000 GAZELLE CORPORATION Income Statement For Year Ended December 31, 2015Sales $1,185,000Cost of goods sold 595,000Gross profit 590,000Operating expensesDepreciation expense $38,600Other expenses 362,850Total operating expenses 401,450 188,550Other gains (losses)Loss on sale of equipment (2,100)Income before taxes 86,450Income taxes expense 28,350Net income $158,100Additional Information on Year 2015 TransactionsA. The loss on the cash sale of equipment was $2,100 (details in b).B. Sold equipment costing $51,000, with accumulated depreciation of $22,850, for $26,050 cash.C. Purchased equipment costing $113,250 by paying $43,250 cash and signing a long-term note payable for the balance.D. Borrowed $5,000 cash by signing a short-term note payable.E. Paid $47,500 cash to reduce the long-term notes payable.F. Issued 3,000 shares of common stock for $15 cash per share. G. Declared and paid cash dividends of $53,600.Required1. Prepare a complete statement of cash flows; report its operating activities using the indirect method. Disclose any noncash investing and financing activities in a note.2. Analyze and discuss the statement of cash flows prepared in part 1, giving special attention to the wisdom of the cash dividend payment.

Answers

Answer:

Gazelle Corporation

1. Statement of Cash Flows

Operating Activities:

Net income                                  $158,100

Non-cash expenses:

Loss on sale of equipment              2,100

Depreciation expense                  38,600

Working capital changes:

Accounts receivable                     $3,650

Inventory                                         10,100

Prepaid expenses                            1,900

Accounts payable                        -84,250

Short-term notes payable              5,000

Net cash flow from

operating activities                  $135,200

Investing activities:

Purchase of equipment             -62,250

Net cash flow from investing  ($62,250)

Financing activities:

Cash from Common Stock         45,000

Long-term notes payable           22,500

Dividends                                   -53,600

Net cash from financing           $13,900

Net cash flows                         $86,850

2. A closer look shows that the company should not have paid the dividends when it also went back to the shareholders for more financing, thereby diluting their shareholding.

Explanation:

a) Data and Analysis:

GAZELLE CORPORATION

Comparative Balance Sheets

December 31, 2015 and 2014

                                                                         2015        2014      Cash Flows

Assets

Cash                                                              $123,450    $61,550

Accounts receivable                                         77,100      80,750      $3,650

Inventory                                                       240,600    250,700        10,100

Prepaid expenses                                            15,100        17,000         1,900

Total current assets                                     456,250     410,000

Equipment                                                    262,250    200,000     -62,250    

Accum. depreciation—Equipment               (110,750)     (95,000)

Total assets                                                $607,750   $515,000

Liabilities and Equity

Accounts payable                                          $17,750  $102,000    -$84,250

Short-term notes payable                               15,000      10,000          5,000

Total current liabilities                                    32,750     112,000

Long-term notes payable                             100,000     77,500       22,500

Total liabilities                                                132,750   189,500

Equity

Common stock, $5 par                                215,000  200,000       15,000

Paid-in capital in excess of par,

common stock                                              30,000              0      30,000

Retained earnings                                      230,000   125,500

Total liabilities and equity                        $607,750 $515,000

GAZELLE CORPORATION

Income Statement

For Year Ended December 31, 2015

Sales                                                               $1,185,000

Cost of goods sold                                           595,000

Gross profit                                                       590,000

Operating expenses

Depreciation expense                     $38,600

Other expenses                               362,850

Total operating expenses                                 401,450

Operating income                                              188,550

Other gains (losses)Loss on sale of equipment (2,100)

Income before taxes                                         186,450

Income taxes expense                                       28,350

Net income                                                      $158,100

a and b) Cash of sale of equipment $43,250 Loss on Cash Sale of Equipment $2,100

c) Equipment $113,250 Cash $43,250 Long-term note payable $70,000

d) Cash $5,000 Short-term note payable $5,000

e) Long-term note payable $47,500 Cash $47,500

f) Cash $45,000 Common Stock $45,000

g) Dividends $53,600 Cash $53,600

Thirty years ago,Star Grocer Corporation purchased a building for its grocery store for $30,000.Based on inflation estimates,the amount of the building has been adjusted in the accounting records.The building is now reported at $75,000 in Star Grocer's financial statements.Which of the following concepts or principles of accounting is being violated?
A) going concern assumption
B) revenue realization concept
C) economic entity assumption
D) cost principle

Answers

Answer:

D) cost principle

Explanation:

Cost principle: The term "cost principle" is described as an "accounting principle" that tends to require equity, assets, and liabilities investments to be documented on financial records or documents at their "original price or cost" instead of the ongoing market price or cost. The term "cost principle" is also referred to as "historical cost principle".

In the question above, the principle related to accounting that is being violated is the "cost principle".

Which of the following is an example of an instance of public health education that created positive externalities?


teaching pregnant women hygienic practices in the early 1900s


people learning the importance of washing their hands


public campaigns against smoking in the late 1900s


all of the above

Answers

Answer:

D.) All of the above

Explantin

Teaching preg women abt hygienic practicers helped prevent infection because preg women are more prone to infections since they sweat more and stuff... (due to hormone)

People learning the importance of wash their hands is important because it helps prevent the spread of dieases. For example the infamous coronavirus

Public campaign against smoking was important in the 1990s because people back then didn't know smoking could cause. It caused cancer stroke lung dieases etc

On May 31, the following data were accumulated to assist the accountant in preparing the adjusting entries for Oceanside Realty: Fees accrued but unbilled at May 31 are $13,680. The supplies account balance on May 31 is $4,500. The supplies on hand at May 31 are $1,290. Wages accrued but not paid at May 31 are $1,720. The unearned rent account balance at May 31 is $13,410, representing the receipt of an advance payment on May 1 of three months' rent from tenants. Depreciation of office equipment is $2,280. Required: 1. Journalize the adjusting entries required at May 31. If an amount box does not require an entry, leave it blank.

Answers

Answer and Explanation:

The adjusting entries are shown below:

1. Accounts Receivable $13,680

       To Fees Earned $13,680

(Being Accrued fees earned is recorded)  

2. Supplies Expense $3,210 ($4500 - $1290)

             To Supplies $3,210

(Being Supplies used is recorded)  

3. Wages Expense $1,720

          To Wages Payable ($1,720

(Being Accrued wages is recorded)

4. Unearned Rent $4,470 ($13,410 ÷ 3 month)

           To Rent Revenue $4,470

(Being rent earned is recorded)

5. Depreciation Expense $2,280

       To Accumulated Depreciation- Equipment $2,280

(Being Depreciation expense is recorded)

Two years ago, you purchased 100 shares of General Mills Corporation. Your purchase price was $58 a share, plus a total commission of $30 to purchase the stock. During the last two years, you have received the following dividend amounts: $1.65 per share for the first year and $1.77 per share the second year. Also, assume that at the end of two years, you sold your General Mills stock for $67 a share minus a total commission of $40 to sell the stock.
(a) Calculate the dividend yield for your General Mills stock at the time you purchased it. (Enter your answer as a percent rounded to 2 decimal places.) Dividend yield at purchase %
(b) Calculate the dividend yield for your General Mills stock at the time you sold it. (Enter your answer as a percent rounded to 2 decimal places.) Dividend yield at sale
(c) Calculate the total return for your General Mills investment when you sold the stock at the end of two years. (Do not round intermediate calculations. Round your final answer to the nearest whole number.) Total return
(d) Calculate the annualized holding period yield for your General Mills investment at the end of the two-year period. (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places.)

Answers

Answer:

a. Dividend = $1.65

Market price per share = $58

Dividend yield at purchase = $1.65/$58

Dividend yield at purchase = 2.84%

b. Dividend = $1.77

Market price per share = $67

Dividend yield at sale = $1.77/$67

Dividend yield at sale = 2.64%

c. Total return = Dividend Received + Capital Gain on sale of shares - Commission paid

= [$ (1.65 + 1.77) * 100 shares] + [$ (67-58) * 100 shares] - $30 - $40

= 342 + 900 - 30 - 40

= $812

d.  Annualized holding period yield = (Total return / Original investment) * (1 / N)

= {Total return / [(Purchase price per share * Number of shares) + Purchase commission]} * (1 / N)

= {$ 812/[($ 58 *100) + 30]} * (1/2 years)

= 6.96%

In addition to telling readers why an illustration is important, why else should you refer to it in the text of your document?

Answers

Answer:

To assist the readers to relate objects and actions with texts.

Explanation:

Aside from telling readers why an illustration is important, the other reason you should refer to it in the text of your document is "to assist the readers to relate objects and actions with texts."

This is evident in the fact that illustration in a text is a means of presenting a graphical representation of ideas, processes, or theories to aid or give elaborate meaning to what is written.

The classical dichotomy is the separation of real and nominal variables. The following questions test your understanding of this distinction.
Susan spends all of her money on comic books and mandarins. In 2009 she earned $27.00 per hour, the price of a comic book was $9.00, and the price of a mandarin was $3.00.
Which of the following give the nominal value of a variable?
A) Susan's wage is 3 comic books per hour in 2009.
B) The price of a mandarin is 0.33 comic books in 2009.
C) The price of a mandarin is $3.00 in 2009.

Answers

Answer:

The price of a mandarin is $3.00 in 2009.

Explanation:

The classical dichotomy is an economic theory that postulates that  ( real variables e.g. output and employment, are independent of monetary variables e.g. price

During the year, Belyk Paving Co. had sales of $2,425,000. Cost of goods sold, administrative and selling expenses, and depreciation expense were $1,335,000, $635,000, and $450,000, respectively. In addition, the company had an interest expense of $275,000 and a tax rate of 25%. (Ignore any tax loss or carryforward provision and assume interest expense is fully deductible). Calculate the firm's net new long-term debt added during the year.

Answers

Answer:

See below

Explanation:

Sales

$2,425,000

Less:

Cost of goods sold

($1,335,000)

Administration and selling expense

($635,000)

Depreciation

($450,000)

EBIT

$5,000

Less:

Interest

($275,000)

No tax

Net income/loss

-$270,000

Operating cash flow = $5,000 + $450,000 - $0 = $500,000

Cash flow from assets = Operating cash flow - Change in networking capital - Net capital spending

= $500,000 - $0 - $0

= $500,000

Cash flow to shareholders = Dividends - New equity

= $0 - $0

= $0

Cash flow to creditors = Cash flow from assets - Cash flow to shareholders

= $500,000 - $0

= $500,000

Therefore, new long term debt added during the year is;

= Interest - Cash flow to creditors

= $275,000 - $500,000

= $225,000

Innova uses 1,100 units of the component IMC2 every month to manufacture one of its products. The unit costs incurred to manufacture the component are as follows. Direct materials $63.96 Direct labor 41.72 Overhead 126.50 Total $232.18 Overhead costs include variable material handling costs of $7.50, which are applied to products on the basis of direct material costs. The remainder of the overhead costs are applied on the basis of direct labor dollars and consist of 60% variable costs and 40% fixed costs. A vendor has offered to supply the IMC2 component at a price of $250 per unit.
Prepare the incremental analysis for the decision to make or buy IMC2. Should Innova purchase the component from the outside vendor if Innova's capacity remains idle?

Answers

Answer:

a.                       Make IMC2       Buy IMC2           N.I. Increase/(Decrease)

Direct Materials        $63.96                                                   $63.96

Direct Labor              $41.72                                                    $41.72

Material handling    $7.50                                                     $7.50

Variable Overhead   $71.40                                                    $71.40

Purchase Price                                $250.00                         -$250.00

Total Unit Cost          $184.58       $250.00                         -$65.42  

Workings: Variable Overhead  = ($126.5 - $7.5) x 60% = $71.40

b. No, Innova should not purchase the component from the outside vendor if Innova's capacity remains idle.

Express Meals is a local bistro that has budgeted inventory purchases as follows: September: $ 300,000 October: $ 350,000 November: $ 390,000 Express pays for 20% of their purchases during the month of purchase, 70% during the month following the purchase, and the remaining 10% two months after the month of purchase. What is the budgeted accounts payable balance on November 30

Answers

Answer:

Express Meals

The budgeted accounts payable balance on November 30 is:

= $347,000.

Explanation:

a) Data and Calculations:

Budgeted inventory purchases:

September: $ 300,000

October: $ 350,000

November: $ 390,000

Payment to suppliers:

Month of purchase = 20%

Month following purchase = 70%

Two months after purchase = 10%

                                                   September    October   November  Total

Purchase                                     $300,000   $350,000    $390,000 $1,040,000

Payments:

Month of purchase  (20%)             60,000        70,000         78,000  $208,000

Month following purchase (70%)                     210,000      245,000  $455,000

Two months after purchase (10%)                                         30,000  $30,000

Total payments                             60,000      280,000      353,000  $693,000

Outstanding balance ($1,040,000 - $693,000) = $347,000

what is international employment

Answers

Answer:

International Employee means any regular full-time or regular part-time employee of an Employer who is not on a United States payroll and is working regularly in a location outside of the United States.

Explanation:

Stephanle is planning to buy a house and can choose between a traditional mortgage at 5% Interest or an adjustable-rate mortgage (ARM) at
4.5% Interest. What factor would make the ARM less attractive to Stephanie?
Select the best answer from the choices provided.
ОА. Interest rates are dropping and are expected to continue to fall.
ОВ.
Home values are rising and are expected to continue to rise.
OC. Stephanie expects to receive a promotion within a year.
OD. Stephanie could not afford the payment if the interest rate rose to 5.5%.

Answers

Answer:

D.

Explanation:

If Stephanie knows that the interest rates are dropping and are expected to continue to do so, she may feel that the ARM is her best option. However, interest rates that go down will always come back up, and most likely surpass the previous high rate. If said rate increases to an amount out of her budget, the adjustable-rate mortgage would be the less attractive method.

Lakeisha works as an administrative assistant in the finance department of a commercial construction company. She enjoys writing and public speaking, so she thinks she might enjoy working as a communications manager in the marketing communications department. What is the best choice of interviewee for Lakeisha's career research interview?

Answers

Answer:

A manager in the marketing communications department

Explanation:

The marketing communications department manager is the best choice of interviewee for Lakeisha's interview, as this professional can provide you with information relevant to your job duties so that Lakeisha can better assess your career research.

As she is a person who has communication skills in public, being a marketing communications manager can be a good option for Lakeisha, since this position has as main duties to develop marketing communication strategies in order to promote the company and its employees. products and services in the market, generate value to the target audience through marketing campaigns and position the company in a competitive way in the market.

Suppose you are planning to invest your saving in a fixed income fund. you feel you can mange to deposit 700 at the end of the first year, 500 at the end of the second year ,300 at the end of the third year, and 600 at the end of the fourth year. If the fund earns 6 percent interest each year. The terminal value of this uneven cash flow stream at the end of Year 4 is _____.

Answers

Answer:

$2,314

Explanation:

Calculation for what The terminal value of this uneven cash flow stream at the end of Year 4 is

First step is to calculate the terminal Value at the end of the first year

Terminal Value at the end of the first year=$700(1+0.06)^3

Terminal Value at the end of the first year=$833.7

Second step is to calculate the terminal Value at the end of the second year

Terminal Value at the end of the second year=$500(1+0.06)^2

Terminal Value at the end of the second year=$561.8

Third step is to calculate the terminal Value at the end of the third year

Terminal Value at the end of the third year=$300(1+0.06)^1

Terminal Value at the end of the third year=$318

Now let calculate the terminal value of this uneven cash flow stream at the end of Year 4

Terminal Value at the end of year 4=$833.7+$561.8+$318+$600

Terminal Value at the end of year 4=$2,313.5

Terminal Value at the end of year 4=$2,314 (Approximately)

Therefore The terminal value of this uneven cash flow stream at the end of Year 4 is $2,314

How can marketers take advantage of laughable disclaimers in their advertising?

Answers

Answer:

a

Explanation:

Described below are certain transactions of Pharoah Company for 2021:

1. On May 10, the company purchased goods from Fox Company for $77,800, terms 2/10, n/30. Purchases and accounts payable are recorded at net amounts. The invoice was paid on May 18.
2. On June 1, the company purchased equipment for $87,600 from Rao Company, paying $24,000 in cash and giving a one-year, 9% note for the balance.
3. On September 30, the company discounted at 11% its $180,000, one-year zero-interest-bearing note at Virginia State Bank, receiving $162,000.

Required:
Prepare the journal entries necessary to record the transactions above using appropriate dates.

Answers

Answer:

May 10, 2021

Dr Purchases/Inventory $76,244

Cr Accounts Payable $76,244

May 18, 2021

Dr Accounts Payable $76,244

Cr Cash $76,244

June 1, 2021

Dr Equipment $87,600

Cr Cash $24,000

Cr Notes Payable $63,600

September 30, 2021

Dr Cash $162,000

Dr Discount on Notes Payable $18,000

Cr Notes Payable $180,000

Explanation:

Preparation of the journal entries necessary to record the transactions above using appropriate dates

May 10, 2021

Dr Purchases/Inventory $76,244

Cr Accounts Payable $76,244

[$77,800-(2%*$77,800)]

May 18, 2021

Dr Accounts Payable $76,244

Cr Cash $76,244

[$77,800-(2%*$77,800)]

June 1, 2021

Dr Equipment $87,600

Cr Cash $24,000

Cr Notes Payable $63,600

($87,600-$24,000)

September 30, 2021

Dr Cash $162,000

Dr Discount on Notes Payable $18,000

($180,000-$162,000)

Cr Notes Payable $180,000

Diamond Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $59 per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of 40% of direct labor cost. The fully absorbed unit costs to produce comparable carrying cases are expected to be as follows:
Direct materials $35.00
Direct labor 18.00
Factory overhead (40% of direct labor) 7.20
Total cost per unit $60.20
If Diamond Computer Company manufactures the carrying cases, fixed factory overhead costs will not increase and variable factory overhead costs associated with the cases are expected to be 15% of the direct labor costs.
Prepare a differential analysis dated February 24 to determine whether the company should make (Alternative 1) or buy (Alternative 2) the carrying case. If an amount is zero, enter zero "0". If required, round your answers to two decimal places. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Answers

Answer:

Diamond Computer Company

The company should make (Alternative 1) the cases.

Explanation:

a) Data and Calculations:

Purchase price of portable computer cases = $59 per unit

Alternative 1: Make

Direct materials        $35.00

Direct labor                 18.00

Variable overhead       2.70 (15% of $18.00)

Total variable  cost $55.70

Alternative 2: Buy

Purchase price = $59

b) A make or buy decision is determined by preparing a differential analysis.  The differential or incremental analysis evaluates the changes in revenues, costs, and profits resulting from Diamond's decision to make or purchase the computer carrying cases.

The labor force (sum of employed and unemployed workers) is fixed at 120 million. Each month, 2% of the workers who are employed at the beginning of the month lose their job, and 10% of the workers who are unemployed at the beginning of the month find a job. Assume that in January the number of workers without a job (unemployed) are 10 million. How many workers will be unemployed in March, that is, two months later

Answers

Answer:

Total number of unemployed (March)= 12,256,000

Explanation:

Giving the following information:

Total labor force= 120 million

Unemployed people (January)= 10 million

Each month, 2% of the workers who are employed at the beginning of the month lose their job, and 10% of the workers who are unemployed at the beginning of the month find a job.

First, we will calculate the unemployed and employed people for February:

New Unemployed= 110,000,000*0.02= 2,200,000

New employed= 10,000,000*0.1= 1,000,000

Total number of unemployed= 10,000,000 + 2,200,000 - 1,000,000= 11,200,000

Total number of employed= 110,000,000 + 1,000,000 - 2,200,000= 108,800,000

Now, for March:

New Unemployed= 108,800,000*0.02= 2,176,000

New employed= 11,200,000*0.1= 1,120,000

Total number of unemployed= 11,200,000 + 2,176,000 - 1,120,000= 12,256,000

Total number of employed= 108,800,000 + 1,120,000 - 2,176,000= 107,744,000

Trustmark provides more than 2 million people with flexible medical, life, and disability benefits and fitness and wellness services. The company, headquartered in Lake Forest, Illinois, has more than 6,200 full- and part-time employees working in twenty five locations across the United States. Trustmark experienced steady growth until mid-1990, when it experienced financial pressures that forced it to re-evaluate its operations. Trustmark concentrated on core competencies, sold off businesses, and focused on generating capital. Once the company was financially sound, Trustmark executives moved to create a culture that would be open to innovation and opportunity. The challenge was to create a culture where all employees felt they could challenge that status quo and seek new opportunities. The key to creating this culture was developing effective leaders who supported it. Trustmark used workshops and 360-degree feedback to help the "Trustmark Renaissance," a radical change in the organization culture and mindset, succeed. The leadership program includes sessions, attended by senior leaders, directors, and managers, during which participants learn about leadership practices, such as how to inspire a shared vision, challenge the process, enable others to act, and encourage with the heart. During these sessions, participants also receive feedback from their 360-degree assessments. Participants also get one-on-one coaching where they can discuss their leadership challenges and their feedback. Participants are asked to identify development areas to focus on during the next step in the process, a two-day workshop. At the workshop, participants learn more about the leadership practices and how to improve the areas identified in their feedback. Participants leave the workshop with an improvement plan for improving their leadership effectiveness. Participants are paired with partners who are expected to provide post-workshop support, exchange action plans, and commit to follow-up to ensure success in using what they learned. 1- What development activities are used in this program? Why are they important? 2- What data or outcomes should be collected to monitor the effectiveness of the leadership development program? Explain the business reason for your choice or outcomes or data.

Answers

Answer:

Trustmark

1. The development activities used in this program are:

a. Leadership workshops

b. 360-degree feedback

c. One-on-one coaching

d. Improvement plans for participants

1b. These development activities enable participants to achieve success in their development learning.

2. The data or outcomes that should be collected to monitor the effectiveness of the leadership development program are the improved ability of participants to:

a. inspire a shared vision

b. challenge the process

c. enable others to act

d. encourage with the heart.

The business reason for the above-stated outcomes is that these outcomes will demonstrate that participants have actually improved their leadership skills.  Their improved leadership skills will galvanize them to become effective leaders who could create and grab new business opportunities for the overall growth of the company.

Explanation:

Creating a culture open to innovation and opportunity will enable Trustmark to become competitive.

Leadership workshops are sessions where participants learn and improve their leadership skills.

360-degree feedback is a communication strategy that enables face-to-face or one-on-one interaction.

One-on-one coaching is a personalized form of coaching aimed at improving a leader's skills exclusively.

Improvement plans for participants enable workshop participants to develop their skills and grow in their leadership experience.

Yankee Express is offering qualified customers a new credit card that offers an introductory rate of .5 percent per year, compounded monthly for the first 6 months, then increasing to 17.3 percent compounded monthly. Assume you transfer a balance of $6,300 from your existing credit card to Yankee Express, and make no subsequent payments. How much credit card interest will you owe at the end of the first year? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer: $582.15

Explanation:

Total amount owed in 6 months = 6,300 * ( 1 + 0.5%/12)⁶

= $6,315.77

Interest increases to 17.3%.

Amount owed at the end of the year:

= 6,315.77 * (1 + 17.3%/12)⁶

= $6,882.16  

Interest owed = Amount owed end of year - Beginning balance

= 6,882.16 - 6,300

= $582.15

Jeremiah Corporation purchased debt securities during 2021 and classified them as securities available-for-sale: Security Cost Fair Value, 12/31/2021 A $ 42,500 $ 49,500 B 77,500 71,000 C 28,100 41,500 All declines are considered to be temporary. How much gain will be reported by Jeremiah Corporation in the December 31, 2021, income statement relative to the portfolio

Answers

Answer: $0

Explanation:

Available-for-sale securities simply refers to the debt securities that are bought but with the intention that they'll be sold before they mature. They're typically reported at their fair value.

The gain that will be reported by Jeremiah Corporation in the December 31, 2021, income statement relative to the portfolio is $0. This is because for available-for-sale securities, there'll be no reports on holding gains or losses incurred.

Kalamazoo Corporation's cost formula for its manufacturing overhead is $45,700 per month plus $53 per machine-hour. For the month of March, the company planned for activity of 6,200 machine-hours, but the actual level of activity was 6,150 machine-hours. The actual manufacturing overhead for the month was $373,630. The manufacturing overhead in the flexible budget for March would be closest

Answers

Answer:

$371,650

Explanation:

Use the costs formula provided to find the flexed manufacturing overhead cost for March.

A flexed budget amount is a budgeted amount adjusted to actual level of activities as follows.

Actual Activity is given as 6,150 machine-hours

Manufacturing overhead cost = $45,700 + $53 x 6,150 machine-hours

                                                  = $371,650

Therefore,

The manufacturing overhead in the flexible budget for March would be closest $371,650

Carlton Soup Company makes crackers, bread, and soup. Presented here are the items listed on a simplified version of its recent balance sheet (dollars in millions) presented in alphabetical order: Accounts payable $ 668 Other assets $ 132 Accounts receivable 595 Other current assets 70 Accrued expenses 599 Other current debt 1,080 Cash and cash equivalents 300 Other noncurrent liabilities 3,806 Common stock, $0.0375 par value 386 Property, plant, and equipment, net 2,397 Intangible assets 3,023 Retained earnings 936 Inventories 958 Required: Prepare a classified consolidated balance sheet for Carlton Soup for the current year (ended July 31). (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)'

Answers

Answer:

Carlton Soup Company

Classified Balance Sheet as of July 31 (dollars in millions)

Assets

Current Assets:

Cash and cash equivalents                 $300

Accounts receivable                              595

Inventories                                             958

Other current assets                               70

Total current assets                         $1,923

Non-current assets:

Property, plant, and equipment, net 2,397

Other assets                                          132

Intangible assets                               3,023

Total non-current assets                $5,552

Total assets                                     $7,475

Liabilities and Equity

Current Liabilities:

Accounts payable                             $ 668

Accrued expenses                               599

Other current debt                            1,080

Total current liabilities                    $2,347

Other noncurrent liabilities             3,806

Total liabilities                                $6,153

Equity:

Common stock, $0.0375 par value  386

Retained earnings                             936

Total equity                                   $1,322

Total liabilities and equity            $7,475

Explanation:

a) Data and Calculations:

Cash and cash equivalents                  300

Accounts receivable                             595

Inventories                                            958

Other current assets                              70

Property, plant, and equipment, net 2,397

Other assets                                         132

Intangible assets                               3,023

Accounts payable                            $ 668

Accrued expenses                             599

Other current debt                           1,080

Other noncurrent liabilities             3,806

Common stock, $0.0375 par value  386

Retained earnings                             936

What is the role of the Federal Trade Commission?

Answers

Explanation:

The fredeal trade commission protests consumers by stopping unfair, deceptive and fraudulent practices in the marketplace. We conduct investigation, sue companies, develop rules to ensure a vibrant marketplace, and educated consumers and businesses about their rights and responsibilities.
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