A plan that reports the units or costs of merchandise to be purchased by a merchandising company during the budget period is called a:

Answers

Answer 1

Answer:

Merchandise purchases budget.

Explanation:

The Merchandise purchases budget is a plan that reports the units or costs of merchandise to be purchased by a merchandising company during the budget period.

It is prepared by a retail company to make sure it has sufficient inventory on hand. It uses the budgeted sales figures from the Sales Budget to decide the quantity of inventory to be bought at each period

Answer 2

The correct statement is that a plan that reports the units or costs of merchandise to be purchased by merchandising company is called a

It denotes and helps in understanding the formulation of inventories and free cash flows in the hands of the company as on the date of preparation of budgets by a merchandising company.

The requirement of the merchandising company to purchases can be estimated by addition of cost of goods sold and the desired ending cost of inventory which is to be subtracted with opening stock.

The formula to calculate the merchandise purchases budget by a merchandising company can be stated as below,

[tex]\rm Merchandise\ Purchases\ Budget= \ Costs\ of\ Goods\ sold\ + Desired\ Inventory\ - Stock[/tex]

The formula stated above is effective in analyzing how much units are to be produced and the costs that can be reduced or born, if any by such merchandising company.

Hence, the correct statement is that a report which suggests merchandise to be purchased by a company for a given accounting period is known as merchandise purchase budgeting report.

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Related Questions

Tropetech Inc. has an expected net operating profit after taxes, EBIT(1 – T), of $2,400 million in the coming year. In addition, the firm is expected to have net capital expenditures of $360 million, and net operating working capital (NOWC) is expected to increase by $45 million. How much free cash flow (FCF) is Tropetech Inc. expected to generate over the next year?

Answers

Answer:

FCF = $1,995 million

Explanation:

DATA

EBIT(1-T) = $2,400 million

Net Capital Expenditure = $360 million

Net operating working capital (NOWC) = $45 million

Free cash flow (FCF) expected to generate over next year can be calculated as

FCF = EBIT(1-T) - Capital Expenditure - Net operating working capital (NOWC)

FCF = $2,400 million - $360 million - $45million

FCF = $1,995 million

The stock of Wiley United has a beta of 1. The market risk premium is 11.5 percent and the risk-free rate is 2.3 percent. What is the expected return on this stock in percent

Answers

Answer:

9.41%

Explanation:

Wiley United has a beta of 1

The market risk premium 11.5%

= 11.5/100

=0.115

Risk free rate is 2.3%

= 2.3/100

= 0.023

Therefore the expected rate of return can be calculated as follows

Expected rate of return= Risk free rate+beta(market return-risk free rate)

= 0.023+1(0.115-0.023)

= 1.023(0.092)

= 0.0941×100

=9.41%

Hence the expected return on the stock is 9.41%

Femur Co. acquired 70% of the voting common stock of Harbor Corp. on January 1, 2020. During 2020, Harbor had revenues of $2,500,000 and expenses of $2,000,000. The amortization of fair value allocations totaled $60,000 in 2020. Not including its investment in Harbor, Femur Co. had its own revenues of $4,500,000 and expenses of $3,000,000 for the year 2020. The noncontrolling interest's share of the earnings of Harbor Corp. for 2020 is calculated to be

Answers

Answer:

The answer is $132,000

Explanation:

Solution

Given that:

Harbor revenues = $2,500,000

Expenses = $2,000,000

The amortization of fair value allocations = $60,000

Femur corporation revenues =$4,500,000

expenses = $3,000,000

Now,w e have to compute for the non controlling interest's share of the earnings of Harbor Corp which is given below:

=[revenue of harbor - expenses of harbor - amortization of fair value allocations]  30%

= [$2,500,000  - $2,000,000- $60,000] * 30%

=[$500000 - $60000]* 30%

=$132,000

Therefore the non controlling interest's share of the earnings of Harbor Corp is $132,000

An analysis in which all the components of an income statement are expressed as a percentage of net sales is called blank___________ .

Answers

Answer:

Common Size Income Statement

Explanation:

In a common size income statement, each line item of the Income statement is expressed as a percentage of the sales amount for that period.

This helps in comparing performance of companies in different sectors or industries.

A random sample of 10 parking meters in a beach community showed the following incomes for a day. Assume the incomes are normally distributed. $3.60 $4.50 $2.80 $6.30 $2.60 $5.20 $6.75 $4.25 $8.00 $3.00 Find the 95% confidence interval for the true mean. (Be sure to indicate your calculations for mean and standard deviation)

Answers

Answer:

The 95% confidence interval for the true mean would be between 3.39 and 6.01

Explanation:

In order to calculate the 95% confidence interval for the true mean we would have to calculate first the mean and standard deviation as follows:

mean=∑Xi/n

mean=$3.60 $4.50 $2.80 $6.30 $2.60 $5.20 $6.75 $4.25 $8.00 $3.00/10

mean=4.7

standard deviation=√∑(Xi-mean)∧2/n-1

standard deviation=1.83

t critical=2.262

The confidence interval=mean +/- t critical*standard deviation/√10

The confidence interval=4.7 +/- 2.262*1.8338/√10

The confidence interval=(3.39, 6.01)

The 95% confidence interval for the true mean would be between 3.39 and 6.01

"Smokers are more likely to be murdered than nonsmokers." This statement is an example of: Select one: a. the fallacy of unintended consequences:. b. a positive economic statement. c. a normative economic statement. d. a value judgment.

Answers

Answer:

positive economic statement

Explanation:

positive economic statement are statements based on facts. they are objective, descriptive and measurable.

The information that smokers are liable to die young is based on extensive research on the effects of smoking on smokers

A company issued 8%, 15-year bonds with a par value of $550,000 that pay interest semiannually. The market rate on the date of issuance was 8%. The journal entry to record each semiannual interest payment is:

Answers

Answer:

                                                               Debit                             Credit

Bond Interest Expense                        $22,000

   Cash                                                                                        $22,000

Being semi-annual interest payment on bonds

Explanation:

The semi-interest payment on the bonds equals

Coupon rate × par Value × 1/2

Semi-annual interest payment = 8%× 550,000 × 1/2=22,000

Semi- annual payment = $22,000

The accounting entry to record the interest payment each time payment is made would be:

                                                               Debit                             Credit

Bond Interest Expense                        $22,000

   Cash                                                                                        $22,000

Being semi-annual interest payment on bonds

Note that interest payment is an expense, hence to increase an expense the expense account is debit. On the other hand. the interest payment is a cash outflow, which reduces the cash asset, hence the cash account is credited.

Green Wave Company plans to own and operate a storage rental facility. For the first month of operations, the company has the following transactions.
1. January 1 Issue 10,000 shares of common stock in exchange for $38,000 in cash.
2. January 5 Purchase land for $22,000. A note payable is signed for the full amount.
3. January 9 Purchase storage container equipment for $8,600 cash.
4. January 12 Hire three employees for $2,600 per month.
5. January 18 Receive cash of $12,600 in rental fees for the current month.
6. January 23 Purchase office supplies for $2,600 on account.
7. January 31 Pay employees $7,800 for the first month's salaries.
Required:
1. Record each transaction. Green Wave uses the following accounts: Cash, Supplies, Land, Equipment, Common Stock, Accounts Payable, Notes Payable, Service Revenue, and Salaries Expense.
2. Post each transaction to T-accounts and compute the ending balance of each account. Since this is the first month of operations, all T-accounts have a beginning balance of zero.
3. After calculating the ending balance of each account, prepare a trial balance.

Answers

Answer:

1. January 1 Issue 10,000 shares of common stock in exchange for $38,000 in cash.

Dr Cash 38,000

    Cr Common stock 38,000

2. January 5 Purchase land for $22,000. A note payable is signed for the full amount.

Dr Land 22,000

    Cr Notes payable 22,000

3. January 9 Purchase storage container equipment for $8,600 cash.

Dr Equipment 8,600

    Cr Cash 8,600

4. January 12 Hire three employees for $2,600 per month.

no journal entry required

5. January 18 Receive cash of $12,600 in rental fees for the current month.

Dr Cash 12,600

    Cr Service revenue 12,600

6. January 23 Purchase office supplies for $2,600 on account.

Dr Supplies 2,600

    Cr Accounts payable 2,600

7. January 31 Pay employees $7,800 for the first month's salaries.

Dr Salaries expense 7,800

    Cr Cash 7,800

cash                                                  common stock

debit              credit                         debit              credit  

38,000                                                                    38,000

                     8,600

12,600

                     7,800  

34,200

land                                                  notes payable

debit              credit                         debit              credit  

22,000                                                                    22,000

equipment                                       service revenue

debit              credit                         debit              credit  

8,600                                                                      12,600

supplies                                           accounts payable

debit              credit                         debit              credit  

2,600                                                                      2,600

salaries expense                                  

debit              credit

7,800

Green Wave Company

trial balance

                                                     debit                       credit

Cash                                             $34,200

Supplies                                         $2,600

Land                                             $22,000

Equipment                                     $8,600

Accounts payable                                                         $2,600

Notes payable                                                             $22,000

Common stock                                                            $38,000

Service revenue                                                          $12,600

Salaries expense                          $7,800

total                                             $75,200                  $75,200

Answer1:

                              Jounal enteries are :

1) Dr Cash 38,000

       Cr Common stock 38,000

2)   Dr Land 22,000

            Cr Notes payable 22,000

3)   Dr Equipment 8,600

                         Cr Cash 8,600

4) No journal entry required

5) Dr Cash 12,600

      Cr Service revenue 12,600

6. Dr Supplies 2,600

       Cr Accounts payable 2,600

7. Dr Salaries expense 7,800

                               Cr Cash 7,800

Answer 2:

   cash                                                  common stock

debit              credit                            debit              credit  

38,000                                                                    38,000

                    8,600

12,600

                    7,800  

34,200

land                                                  notes payable

debit              credit                         debit              credit  

22,000                                                                    22,000

equipment                                       service revenue

debit              credit                         debit              credit  

8,600                                                                      12,600

supplies                                           accounts payable

debit              credit                         debit              credit  

2,600                                                                      2,600

salaries expense                                

debit              credit

7,800

Answer 3:                Green Wave Company

                      Trial balance

  Enteries                                        debit                       credit

Cash                                             $34,200

Supplies                                         $2,600

Land                                             $22,000

Equipment                                     $8,600

Accounts payable                                                         $2,600

Notes payable                                                             $22,000

Common stock                                                            $38,000

Service revenue                                                          $12,600

Salaries expense                          $7,800

Total                                             $75,200                  $75,200

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Targaryen Corporation has a target capital structure of 70 percent common stock, 5 percent preferred stock, and 25 percent debt. Its cost of equity is 10 percent, the cost of preferred stock is 5 percent, and the pretax cost of debt is 6 percent. The relevant tax rate is 23 percent.1. What is the company's WACC?2. What is the aftertax cost of debt?

Answers

Answer:

1. 8.41 %

2.4.62 %

Explanation:

Weighted Average Cost of Capital (WACC) is the cost of capital for all company projects.It shows  the risk of the company.

WACC = Ke×(E/V) + Kp×(P/V) + Kd×(D/V)

           = 0.10 × 70% + 0.05 × 5% + 0.06 × 77%× 25%

           = 8.405 or 8.41 %

After tax cost of debt = Market Interest × ( 1 - tax rate)

                                   = 0.06 × (1 - 0.23)

                                   =  4.62 %

Aspin Corporation’s charter authorizes issuance of

2,000,000 shares of common stock. Currently, 1,400,000 shares are outstand-
ing, and 100,000 shares are being held as treasury stock. The firm wishes to

raise $48,000,000 for a plant expansion. Discussions with its investment bankers
indicate that the sale of new common stock will net the firm $60 per share.​

Answers

Answer and Explanation:

The calculation of the sale of new common stock is shown below:-

a. Not issued = Authorized shares - Outstanding shares - Treasury stock

= 2,000,000 - 1,400,000 + 100,000

= 500,000

Now

Maximum shares = Not issued + Treasury stock

= 500,000 + 100,000

= 600,000

b. Since if we find out the number of shares that should be issued is

= $48,000,000 ÷ $60 per share

= 800,000

But the maximum shares is 600,000 so this shares would only be issued upto this limit only

Therefore the funds should not be raised

c.  Now The firm could also develop extra 200,000 shares together it get amortized also.

Hence, it can sell 800,000 shares and the amount could rise to $48,000,000

Prior to liquidating their partnership, Pepper and Reynell had capital accounts of $13,000 and $49,000, respectively. The partnership assets were sold for $24,000. The partnership had no liabilities. Pepper and Reynell share income and losses equally. Required: a. Determine the amount of Pepper's deficiency. $ b. Determine the amount distributed to Reynell, assuming Pepper is unable to satisfy the deficiency. $

Answers

Answer:

Explanation:

Based on the information that has been given in the question, the following answer can be provided

a. Determine the amount of Pepper's deficiency.

First, we need to calculate the loss that was recognized. This will be:

= ($13,000 + $49,000) - $24,000

= $62,000 - $24,000

= $38,000

Pepper's share of the loss will then be:

= $38,000/2

= $19,000

Pepper's deficiency will now be his contribution minus the loss incurred. This will be:

= $19,000 - $13,000

= $6,000

Deficiency of $6000

b. Determine the amount distributed to Reynell, assuming Pepper is unable to satisfy the deficiency.

This will be:

= $49,000 - $19000 - $6,000

= $49,000 - $25,000

= $24,000

Which of the following costs would be applied to manufactured inventory under variable costing? Select one: A. Cost of raw materials B. Salary of factory manager C. Rental payments on administrative offices D. Commissions to sales persons E. Rental payments on factory

Answers

D. commissions to sales persons

Westchester Corp. is considering two equally risky, mutually exclusive projects, both of which have normal cash flows. Project A has an IRR of 11%, while Project B's IRR is 14%. When the WACC is 8%, the projects have the same NPV. Given this information, which of the following statements is CORRECT?a. If the WACC is 9%, Project A's NPV will be higher than Project B's. b. If the WACC is greater than 14%, Project A's IRR will exceed Project B's. c. If the WACC is 13%, Project A's NPV will be higher than Project B's. d. If the WACC is 9%, Project B's NPV will be higher than Project A's. e. If the WACC is 6%, Project B's NPV will be higher than Project A's.

Answers

Answer:

d. If the WACC is 9%, Project B's NPV will be higher than Project A's.

Explanation:

The internal rate of return is the return in which the NPV is zero i.e cash inflows equal to the initial investment

While the WACC refers to the cost of capital by considering the capital structure i.e cost of equity, cost of preferred stock and cost of debt by taking their weightage

Now if the WACC is 9% so project B NPV would be higher as compared to project A as we can see that project B IRR is greater than the project A IRR

Therefore option d is correct

Promoters of an LLC are Select one: a. are never personally liable on pre-formation debt. b. always liable on pre-formation debt. c. only liable on pre-formation debt until a novation occurs.

Answers

Answer:

The answer is C. only liable on pre-formation debt until a novation occurs.

Explanation:

The corporation and the third-party agree to release the promoter from liability and to substitute the corporation in place of the promoter as the party liable on the contract. May be express or implied.

Based on its 1Q 2014 press release, what is the maximum $ amount the Coca-Cola Company expects to spend in repurchasing its shares during the current fiscal year. Please provide your answer in billions, with 1 decimal place (Ex: 6.2)

Answers

Answer: $3.0 billion.

Explanation:

According to the Press Statement released by Coca-Cola on April 15, 2014 as found on the SEC website, the company plans to spend between $2.5 billion and $3.0 billion on share repurchases by the end of the 2014 fiscal year.

As at the end of the first quarter of 2014, the Company had already spent $713 million in share repurchases and so were optimistic about their repurchases plan.

Rodriguez Company pays $310,000 for real estate plus $16,430 in closing costs. The real estate consists of land appraised at $215,000; land improvements appraised at $86,000; and a building appraised at $129,000.Required:1. Allocate the total cost among the three purchased assets.2. Prepare the journal entry to record the purchase.

Answers

Answer:

Required 1.

Land =  $163,215

Land improvements = $65,286

Buildings =  $97,929

Required 2.

Land  $163,215 (debit)

Land improvements $65,286 (credit)

Buildings $97,929 (credit)

Cash $310,000 (credit)

Explanation:

Allocation of the purchase cost must be made on the bases appraisal value.

Total Appraisal Value =  $215,000 + $86,000 + $129,000

                                    =  $430,000

Land = $215,000 /  $430,000 × $326,430

        = $163,215

Land improvements =  $86,000 / $430,000 × $326,430

                                 = $65,286

Buildings = $129,000 / $430,000 × $326,430

                = $97,929

No Doubt Company includes one coupon in each box of soap powder that it packs, and 10 coupons are redeemable for a premium (a kitchen utensil). In 2020, No Doubt Company purchased 8,800 premiums at 80 cents each and sold 110,000 boxes of soap powder at $3.30 per box; 44,000 coupons were presented for redemption in 2014. It is estimated that 60% of the coupons will eventually be presented for redemption.
Instructions
Prepare all the entries that would be made relative to sales of soap powder and to the premium plan in 2014.

Answers

Answer:

Prepare all the entries that would be made relative to sales of soap powder and to the premium plan in 2014.

Explanation:

ere presented for redemption in 2014. It is estimated that 60% of the coupons will eventually be prese

Telegraphic Solution​'s completed worksheet at November 30​, 2018 is as​ follows:

Revenues:
Service Revenue $9,600

Expenses:
Salaries Expense $2,750
Rent Expense 700
Depreciation Expense-Equipment $350
Supplies Expense 550
Utilities Expense $700
Total Expenses $5,050
Net Income $4,550


Required:
a. Complete the income statement for the month ended November 30​, 2018. ​
b. Complete the statement of owner's equity for the month ended November 30, 2018. Assume there were no contributions made by the owner during the month.
c. Complete the classified balance sheet as of November 30, 2018

Answers

Answer:

a. Complete the income statement for the month ended November 30​, 2018. ​

Telegraphic Solution​'s

Income Statement

For the month ended November 30, 2018

Service Revenue                                                       $9,600

Expenses:

Salaries Expense $2,750 Rent Expense 700 Depreciation Expense-Equipment $350 Supplies Expense 550 Utilities Expense $700                                     ($5,050)

Net Income                                                                $4,550

b. Complete the statement of owner's equity for the month ended November 30, 2018. Assume there were no contributions made by the owner during the month.

Telegraphic Solution​'s

Statement of Owner's Equity

For the month ended November 30, 2018

Pryor, capital, November 1, 2018                    $32,900

Investments during the month                                 $0

Net income                                                         $4,550

Subtotal                                                            $37,450

Withdrawals during the month                       ($2,900)

Pryor, capital, November 30, 2018                $34,550

c. Complete the classified balance sheet as of November 30, 2018

Assets:

Current assets

Cash $4,400

Accounts receivable $3,900

Prepaid rent $1,100

Office supplies $2,550

Total current assets $11,950

Non-current assets

Equipment net $28,350

Total non-current assets $28,350

Total assets: $40,300

Liabilities and equity:

Liabilities:

Current liabilities

Accounts payable $5,100

Salaries payable $650

Total current liabilities $5,750

Equity:

Pryor, capital   $34,550

Total liabilities and equity: $40,300

The next dividend payment by Savitz, Inc., will be $2.12 per share. The dividends are anticipated to maintain a growth rate of 8 percent forever. If the stock currently sells for $43 per share, what is the required return?

Answers

Answer:

The answer is 12.9%

Explanation:

This question will be solved using the Dividend Discount Model(DDM).

Po = D1/r - g

Po is the current worth of stocks

D1 is the next dividend paid

r is the rate of return

g is the growth rate

$43 = $2.12/ r - 0.08

43r - 3.44 = 2.12

43r = 5.56

r = 5.56/43

=0.129

Expressed as a percentage:

The required return for Savitz, Inc., is therefore 12.9%

On August 21, Alix Company receives a $2,000, 60-day, 6% note from a customer as payment on her account. How much interest will be due on October 20 - the due date?
a. $10
b. $20
c. $140
d. $120

Answers

Answer:

b. $20

Explanation:

Calculation of how much interest will be due on October 20 - the due date

Using this formula

Interest due = Amount received ×Numbers of days ×Note percentage

Let plug in the formula

Interest due =$2,000 x (60/360) x 0.06

Interest due=$2,000×0.17×0.06

Interest due =$20

Therefore $20 interest is the amount of interest that will be due on October 20the due date.

Use the following information to determine this company's cash flows from financing activities.
A. Net income was $473,000.
B. Issued common stock for $74,000 cash.
C. Paid cash dividend of $13,000.
D. Paid $125,000 cash to settle a note payable at its $125,000 maturity value.
E. Paid $119,000 cash to acquire its treasury stock.
F. Purchased equipment for $86,000 cash.
Use the above information to determine this company's cash flows from financing activities.

Answers

Answer:

The answer is ($183,000)

Explanation:

This section deals with cash flows used to fund(e.g borrowing and repayment of loans) the business

Statement of cash flow(Partial)

Issued common stock for cash----------------------------------------------------------$74,000

Paid cash dividend-------------- ($13,000)

Paid cash to settle a note payable -----------------------------------------------($125,000)

Paid cash to acquire its treasury stock----------------------------------------($119,000)

Net cash flow from financing activities-----------------------------------------($183,000)

1. The interest rate that the Federal Reserve Bank (the Fed) charges member banks for loans is known as the____________ .
2. The Fed can_____________ the money supply by lowering this rate.

Answers

Answer:

1. Discount rate.

2. Increase.

Explanation:

A Federal Reserve Bank is one of the twelve regional banks of the Federal Reserve System in the United States of America. The Federal Reserve Banks are saddled with the responsibility of implementing the monetary policy designed and provided by the Federal Open Market Committee (FOMC).

Federal Reserve System also known as the Fed, was created under the Federal Reserve Act which was passed by US Congress in 1913. The Fed began its operations in the year 1914. It's a financial institution which was founded by President Woodrow Wilson and was primarily aimed at backing each banks in order to put a definitive end to the bank panics of the 1800s.

Furthermore, just like all central banks, the Fed is a government financial institution which is saddled with these responsibilities;

1. Controlling the issuance of currency in United States of America: the Fed promotes public goals such as economic growth, low inflation, and the smooth operation of financial markets.

2. Providing banking services to all the commercial banks in the country: the Fed is the "lender of last resort.

3. Regulating banking activities: it has the power to supervise and regulate banks.

The Federal Reserve Board is the governing body which essentially manages the Federal Reserve System and performs an oversight function on domestic monetary policies.

Additionally, the interest rate that the Federal Reserve Bank (the Fed) charges member banks for loans is known as the discount rate. Also, the Fed can increase the money supply by lowering this rate (discount rate) and thus, empowering the member banks to lend more money.

The calculated cost of trade credit for a firm that buys on terms of 2/10, net 30, is lower (other things held constant) if the firm plans to pay in 40 days than in 30 days.
A. True
B. False

Answers

Answer:

A. True

Explanation:

The terms of 2/10, net 30 implies that the firm is entitled to receive a 2 percent discount if it makes payment within 10 days for the goods it bought on term but the seller expects to pay full amount of the amount due in 30 days if it fails to pay within 10 days.

However, since there will be no more discount after the discount period, the cost of trade credit will continue to fall longer the payment is extended. For this question this can be demonstrated using the formula for calculating the cost of trade discount as follows:

Cost of trade discount = {[1 + (discount rate / (1 - discount rate))]^(365/days after discount)} - 1 ................... (1)

We can now applying equation (1) as follows:

For payment in 40 days

Cost of trade credit (payment in 40 days)= {[1 + (0.02 / (1 - 0.02))]^(365/40)} - 1 = 0.202436246672765, or 20%

For payment in 30 days

Cost of trade credit (payment in 30 days) = {[1 + (0.02 / (1 - 0.02))]^(365/30)} - 1 = 0.278643315029666, or 28%

Conclusion

Since the 20% calculated cost of trade credit for payment in 40 days is lower than 28% calculated cost of trade credit for payment in 30 days, the correct option is A. True. That is, the calculated cost of trade credit for a firm that buys on terms of 2/10, net 30, is lower (other things held constant) if the firm plans to pay in 40 days than in 30 days.

As a Cost and Management Consultant in the banking industry in Ghana, one of your highly esteemed clients, a top tier banking institution in Ghana has required of you to advise them as to whether target costing can be applied to the banking industry in Ghana. They further require you to advise them on what products or services can target costing be applied

Answers

Answer with its Explanation:

The target costing is a costing technique that helps to reduce the cost of the company operations by setting cost targets for the operations. The first step under target costing is to set a selling price for the product and the second step is to set the target profit margin. Now at this position we are able to derive the target cost by taking the difference of profit margin and the selling price of the product. At this stage the actions and reforms required to achieve this target cost are determined and implemented in the current operating activities. The best part of the target costing is that it says that the pricing though matters but the main aspect of a product success is its cost controls. If the company is able to control the cost of the product then it can control the movement of prices in the market. So target costing specially focuses and stresses upon cost control procedures.

As Target costing is all about cost controlling and can be applied to any sector. In Ghana, target costing will help to control the cost of the services that the banking sector renders to its customers. This reduction in services cost can be achieved by automation, installation of new softwares, Investing in automated teller machines, etc. By gaining efficiencies, the banking sector will substantially reduce its cost thus achieving its target cost.

By achieving the target cost the bank will have to sell at the same rate as the bank had invested its time and money in efficiency gaining activities. There are a lot of activities and products that can be automated and that can help to achieve the target cost. For example, promoting internet banking will reduce the cost of ATM management, paper cost, management time, additional branch opening or extension of building, etc. We can see how easily internet banking will assist the banking sector to achieve its target costs.

A stock has an expected return of 12.6 percent, the risk-free rate is 7 percent, and the market risk premium is 10 percent. What must the beta of this stock be

Answers

Answer:

0.56

Explanation:

In this question we used the Capital Asset Pricing Model formula i.e shown below:

As we know that

Expected rate of return = Risk free rate of return + Beta × market risk premium

12.6% = 7% + Beta × 10%

12.6% - 7% = Beta × 10%

5.6% = Beta × 10%

So, the beta is

= 5.6% ÷ 10%

= 0.56

Hence, the beta of the stock is 0.56

Select the most appropriate answer about bringing components from other continents.
A. It never affects innovation of the final product.
B. It potentially results in better products for the customer.
C. It always increases the cost of the final product.
D. It always lowers the quality of the final product.
E. It has no impact on the production lines in the home country.

Answers

Answer: B. It potentially results in better products for the customer.

Explanation:

Importation of components for the production of a good might lead to a potentially better product for consumers because the knowledge base of a superior country in manufacturing the said component would be utilized.

One benefit of Globalization is that better products than can be made locally can be sourced from outside countries so that products are better and stronger.

If a company imports components it could be because they are trying to save costs or it could be that they found Superior products than they did at home. Should the latter be the case then there is a chance that they will make better products because of these better components.

Simkin Corporation purchased land for $420,000. Later in the year, the company sold a different piece of land with a book value of $155,000 for $110,000.How are the effects of these transactions reported on the statement of cash flows? Use the minus sign to indicate cash out flows, cash payments, decreases in cash and for any adjustments, if required. If a transaction has no effect on the statement of cash flows, select "No effect" from the drop down menu and leave the amount box blank.

Answers

Answer:

Transaction                     Amount        Statement of cash-flow

Purchase of land            420000         Investing activities

Sale of land                     110000          Investing activities

Loss on sale of land        45000          Operating activities

The nominal interest rate in Fiji is 3%, while the nominal interest rate in the U.S. is 5%. Real interest rates in both countries are 2%. According to purchasing power parity (PPP), the Fijian dollar (F$) may be expected to ________ by ________%.

Answers

Answer:

1.98%

Explanation:

The computation is shown below:-

As we know that

PPP equation i.e

Nominal Interest rate = Real interest rate + Inflation rate

Now

The Inflation rate for Fiji is

= 5% - 2%

= 3%

And, the Inflation rate for US is

= 3% - 2%

= 1%

As we can see that the inflation rate for Fiji is more than the inflation rate for US so we should be depreciated the currency by considering the inflation differential which is shown below:

= (1 + 3%) ÷ (1 + 1%) -1

= 1.98%

Cost centers are evaluated primarily on the basis of their ability to control costs and:_______.
A) Their return on assets.
B) Residual income.
C) The quantity and quality of the services they provide.
D) Their contribution margin ratio.

Answers

Answer:

C.

The quality and quantity of the services they provide

Explanation:

When we talk of cost centers in an organization, we refer to such as departments that does not contribute to the overall profitability of the organization but still cost the organization some amount to operate.

What this means is that although, they give no profit to the organization, they add to the total bill of the organization.

So how do we evaluate them?

Since they are not here for profitability, the measure of how they are relevant to the company is measured on two basis.

They are evaluated on their ability to control costs and also the quality and quantity of the services these centers provide

Government officials have hired your consulting firm to encourage more people to use the theater . In the initial meeting, you discussed several options for increasing demand. Three suggestions are listed below. Based on your knowledge of the law of demand, what is your recommendation for each suggestion?

Suggestion 1: Reduce the price of public transportation
Choose one:

a. Not recommend
b. Recommend

Suggestion 2: Increase the prices of private transportation by increasing the price of parking and gasoline
Choose one:

a. Not recommend
b. Recommend

Suggestion 3: Offer monthly and yearly passes that reduce the price per ride
Choose one:

a. Not recommend
b. Recommend

Answers

Answer:

Suggestion 1: Not Recommended

Suggestion 2: Recommended

Suggestion 3: Not Recommended

Explanation:

The law of demand says that the increase in the price of the commodity will result in decrease in the utility derived from that product and as a result the consumption of the product falls.

So by keeping the law of demand in view, we can say that the:

Reduction in price of public transportation is not recommended because every transporter will start investing in public transport and we will have higher number of buses per person.The increase in the price of parking and gasoline is recommended as the increase in parking fees and gasoline cost will discourage people to buy private transportation.Offer of monthly and yearly passes to reduce the price per ride is not recommended as it encourages the cyclists to travel via bus. Hence it is not recommended.
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