Capstone Publishers Inc. collects 50% of its sales on account in the month of the sale and 50% in the month following the sale. If sales on account are budgeted to be $309,000 for April and $355,000 for May, what are the budgeted cash receipts from sales on account for May

Answers

Answer 1

Answer:

the  budgeted receipts from sales on account is $332,000

Explanation:

The computation of the budgeted receipts from sales on account is given below;

= $309,000 ×50% + $355,000 × 50%

= $154,500 + $177,500

= $332,000

Hence, the  budgeted receipts from sales on account is $332,000

The above method should be applied for determining the  budgeted receipts from sales on account


Related Questions

describe the importance of administrative office management

Answers

Answer:

Office management helps to maintain a close relationship between different department of people. It regularly supplies order,command and instruction to different people.It oerformsvarious function like planning , organising,controling, staffing,supervising, motivating,and effective leadership.

Explanation:

i hope this will help you

If something happens to alter the quantity supplied at any given price, then a. the supply curve shifts. b. we move along the supply curve. c. the supply curve becomes flatter. d. the supply curve becomes steeper.

Answers

Answer:

B

Explanation:

Computing and Assessing Plant Asset Impairment
On January 1, Zeibart Company purchases equipment for $225,000. The equipment has an estimated useful life of 10 years and expected salvage value of $25,000. The company uses straight-line depreciation. Four years later, economic factors cause the fair value of the equipment to decline to $90,000. On this date, Zeibart examines the equipment for impairment and estimates undiscounted expected cash inflows from this equipment of $125,000
(a) Compute the annual depreciation expense relating to this equipment.
(b) Compute the equipment's net book value at the end of the fourth year.
(c) Apply the test of impairment to this equipment as of the end of the fourth year. Is the equipment impaired?

Answers

Answer:

a. Depreciation expense = (Cost - Salvage value / Useful life

Depreciation expense = ($225,000 - $25,000) / 10 years

Depreciation expense = $20,000

b. Equipment's net book value = Cost of equipment - Depreciation for 4 years

Equipment's net book value = $225,000 - ($20,000 * 4)

Equipment's net book value = $225,000 - $80,000

Equipment's net book value = $145,000

c. When the sum of undiscounted expected cash flows < Net book value of asset, then the asset is impaired

Here, $125,000 < $145,000. So, the equipment is impaired.

Impairment loss = Net book value of asset - Fair value of asset

Impairment loss = $145,000 - $90,000

Impairment loss = $55,000

If the price of Good X rises from $4 to $5, and the quantity demanded of it falls from 200 units to 180 units, the absolute value of the price elasticity of demand, using the midpoint as the base, is:

Answers

Answer:

-0.4725

Explanation:

Price elasticity of demand measures the responsiveness of quantity demanded to changes in price of the good.

Price elasticity of demand = midpoint change in quantity demanded / midpoint change in price  

Midpoint change in quantity demanded = change in quantity demanded / average of both demands

change in quantity demanded = 180 - 200 = -20

average of both demands = (200 + 180 ) / 2 = 190

-20/190 = -0.105

midpoint change in price = change in price / average of both price

change in price = $5 - $4 = 1

Average of both price ($5 + $4) / 2 = $4.5

$1 / $4.5 =  0.222

-0.105 /  0.222 = -0.4725

If the absolute value of price elasticity is greater than one, it means demand is elastic. Elastic demand means that quantity demanded is sensitive to price changes.  

Demand is inelastic if a small change in price has little or no effect on quantity demanded. The absolute value of elasticity would be less than one

Demand is unit elastic if a small change in price has an equal and proportionate effect on quantity demanded.  

0.1

Thomas was thinking about the car he wants to buy in a few years. He does not know what he should do now so that he
can buy the car. What should Thomas do?
A.He should set aside $100 per month to put in a savings account.
B.He should try to spend less and put whatever he can in a safe place.
C.He should wait a few years and take out a car loan for the full cost of the car.
B.he should become more knowledgeable about smart ways to save and about car loans.

Answers

I believe that the answer is D. That he should become knowledgeable about smart ways to save and about car loans

A company produces two products, A and B, which have profits of $9 and $7, respectively. Each unit of product must be processed on two assembly lines, where the required production times are as follows. Product Hours/Unit Line 1 Line 2 A 12 4 B 4 8 Total hours 60 40 a) Formulate a linear programming model to determine the optimal product mix that will maximize profit. b) Transform this model into standard form.

Answers

Answer:

Following are the solution to the given question:

Explanation:

The decision variable of the green is defined in the given graph:

unit production of [tex]A = X_1[/tex]

unit production of [tex]B = X_2[/tex]

The objective function of the yellow is defined in the given graph:

maximize profit:

[tex]\to 9X_1 + 7X_2[/tex]

Using the excel: [tex]C10 = SUM(C8:C9)[/tex]

Constraints:

1)

For Line 1: maximum 60 hours

[tex]\to 12X_1 + 4X_2 \leq 60, \ \ in \ excel: D4 \leq 60[/tex]

2)

For Line 2: maximum 40 hours

[tex]\to 4X_1 + 8X_2 \leq 40, in\ \ excel: F4 \leq 40[/tex]

3) [tex]X_1,X_2 \geq 0[/tex]

by solve the value we get [tex]X_1 = 4, X_2 = 3,[/tex] maximum profit [tex]= 57[/tex]  

For point b:

[tex]maximize: 9X_1 + 7X-2\\\\subject\ \ to:\\\\12X_1 + 4X_2 \leq 60\\\\4X_1 + 8X_2 \leq 40\\\\X1,X2 \geq 0[/tex]    

Demand increases in an increasing-cost industry that is initially in long-run competitive equilibrium. After full adjustment, price will be

Answers

Answer: above its original value

Explanation:

An increasing-cost industry simply means the industries whereby there's a rise in the average costs when the output increases.

Demand increases in an increasing-cost industry which is in long-run competitive equilibrium. After full adjustment, price will be above its original value.

On May 2, A-Z Construction prepaid $50,400 to the city for taxes (license foes) for the next 12 months and debited the prepaid taxes account. Az Construction is also required to pay in January an annual tax (on property) for the current calendar year of $27,700.

Required:
a. Journalize the two adjusting entries required to bring the accounts affected by the two taxes up to date as of December 31, the end of the current year.
b. What is the amount of tax expense for the current year?

Answers

Answer:

hfhfhfhdhhdhfhfhfhfhfh you are boy

Explanation:

to

pn

jvjvjvjvkdoom id the power of

Drag the tiles to the correct boxes to complete the pairs.
Match the four types of tasks in a priority matrix with their associated order of priority.

Answers

Answer:

1st → important and urgent

2nd → urgent, but not important

3rd → important but not urgent

4th → neither important nor urgent

Edit: I'm pretty sure this is it, but not entirely

Answer:

See below

Explanation:

1 important and urgent

2 urgent bit not important

3 important but not urgent

4 not important or urgent

List six identifiable periods after World War II that are labor productivity grew

Answers

Answer: The major causes of World War II were numerous. They include the impact of the Treaty of Versailles following WWI, the worldwide economic depression, failure of appeasement, the rise of militarism in Germany and Japan, and the failure of the League of Nations.

Explanation:

For product costs associated with a particular product to be reported on the income statement: Group of answer choices The product must be sold. The product must be transferred to Finished Goods Inventory. The company must expect to sell the product during the next twelve months. The product must still be in Work in Process Inventory. The product may be in any of the manufacturer's inventory accounts.

Answers

inventory is important

On January 1, 2017, Pennington Corporation purchased 30% of the common shares of Edwards Company for $180,000. During the year, Edwards earned net income of $80,000 and paid dividends of $20,000. Prepare the entries for Pennington to record the purchase and any additional entries related to this investment in Edwards Company in 2017.

Answers

Answer:

Date                Account Title                                    Debit                       Credit

12/31/2017      Equity Investment                         $180,000

                      Cash                                                                              $180,000

Date                Account Title                                    Debit                      Credit

12/31/2017       Cash                                               $6,000

                       Equity Investment                                                           $6,000

Working:

Cash received as dividend = 30% * 20,000 dividend

= $6,000

Date                Account Title                                    Debit                  Credit

12/31/2017       Equity Investments                       $24,000

                       Investment Revenue                                                 $24,000

Working:

Company is entitled to 30% of income:

= 30% * 80,000

= $24,000

Thrift institutions include Select one: a. insurance companies. b. brokerage firms c. mutual savings banks. d. commercial banks.

Answers

Answer:

c

Explanation:

A thrift institution is an institution that receives a large proportion of its funds from savings made by the public

types of thrift institutions include :

Savings and loan association Mutual savings bank Credit union

On June 25, Ritts Roofing extended an offer of $250,000 for land that had been priced for sale at $300,000. On July 9, Ritts accepted the seller’s counteroffer of $275,000. On October 1, the land was assessed at a value of $280,000 for property tax purposes. On December 22, Ritts was offered $305,000 for the land by a national retail chain. At what value should the land be recorded in Ritts Roofing's records? $ fill in the blank 1

Answers

Answer:

$275,000

Explanation:

The computation of the value that should the land be recorded is shown below:

= Value at which rits accepted the counteroffer of the seller

= $275,000

Hence, the alue that should the land be recorded is $275,000

Basically it records the cost value as per the cost concept

The same should be considered

Hightown Electronics deposits $75,000 at the end of each 6-month period for the next 3 years, to accumulate enough money to meet debts that mature in 3 years. What is the future value that the company will have on deposit at the end of 3 years if the annual interest rate is 10%?

Answers

Answer:

$510,143.25

Explanation:

Calculation to determine the future value that the company will have on deposit at the end of 3 years

First step is to calculate the Present value (PV) using financial calculator

N = ( 3 years x 2 )=6

I/Y = ( 10% / 2 )=5%

PV = ?

PMT = -$75,000

FV = 0

Hence,

PV = $380676.91

Now let calculate Face value (FV) using financial calculator

N = 6

I/Y = 5%

PV = -$380,676.91

PMT = 0

FV = ?

Hence,

FV = $510,143.25

Therefore the future value that the company will have on deposit at the end of 3 years is $510,143.25

In order to purchase the parts from the supplier, Torc Tools Corp. had to agree with all of the terms set forth in the document the supplier provided which detailed the rights and obligations of the supplier and Torc Tools Corp. This document is a type of

Answers

Answer:

Contract

Explanation:

From the question we are informed about instance, whereby In order to purchase the parts from the supplier, Torc Tools Corp. had to agree with all of the terms set forth in the document the supplier provided which detailed the rights and obligations of the supplier and Torc Tools Corp. In this case, This document is a type of contract. A contract can be regarded as written agreement that binds. Contracts can be explained as documents which define responsibilities as well as roles, and “Work” which is still under the construction Contract, this document can be seen as one that is legally-binding on involved parties, this could be between Owner and Contractor. It do contains information such as General Conditions as well as Special Conditions and Scope of Work.

The supplies account had a beginning balance of $1,823. Supplies purchased during the period totaled $4,344. At the end of the period before adjustment, $286 of supplies were on hand. Prepare the adjusting entry for supplies. If an amount box does not require an entry, leave it blank.

Answers

Answer and Explanation:

The adjusting entry is as follows:

Supplies expense ($1,823 + $4,344 - $286) $5,881

   To supplies payable $5,881

(being the supplies expense is recorded)

Here the supplies expense is debited as it increased the expense and supply payable is credited as it also increased the liabilities

Hanson, Inc. requires its marketing managers to submit estimated cost-volume-profit data on all requests for new products, or expansions of a product line. Nancy Stephens is a new manager. Her calculations show a fixed cost for a new project at $100,000 and a variable cost of $5. Since the selling price is only $15 for the proposed product, 10,000 units would need to be sold to break-even. That is approximately twice the volume estimate for the first year. She shares her dismay with Patti Patterson, another manager, Patti strongly advises her to revise her estimates. She points out that several of the costs that had been classified as fixed costs could be considered variable since they are step costs and mixed costs. When the data has been revised classifying those costs as variable costs, the project appears viable.a. Who are the stakeholders in this decision?b. Is it ethical for Nancy to revise the costs as indicate? Briefly explain.c. What should Nancy do?

Answers

Answer:

Following are the responses to the given points:

Explanation:

For point a:

Following are the two categories of stakeholders:

Primary actors were house located stakeholders, such as investors, consumers, vendors, lenders, and employees, who engage in criminal interactions with customers.Secondary games are generally external stakeholders, who are affected or may influence their behavior, such instance the public at large, communities, activities, business support groups, and the press even if they're not involved in the direct economic transaction with the firm.

For point b:

Fixed expenses do not represent an essential task. Rather, they involve costs related to the sale or the administration costs of a company. These expenses are charged in the way they receive place. All direct material, direct labor, or overheads related to the production of the product or service were variable expenses. If an item is not sold, those costs were documented throughout the inventory of the company or reported as an asset in the balance sheet. The reclassification from fixed into variable costs will shift the expenses from the financial statement expense to the portion of the stock in hand, and will thus increase profit. Thus, Nancy also isn't planning to classify those costs though they will delay these charges in order to manipulate their accounts to achieve their goals.

For point c:

I will analyze these "mix expenses" to assess fixed, semi-fixed and changeable elements. Evaluate additional semi-fixed costs then draw variable costs from them. Which would give me only variable costs, with fixed costs remaining. That's both quite fair and ethical.

Zoey Bella Corp. has a payroll of $7,960 for a five-day workweek. Its employees are paid each Friday for the five-day workweek. Required: Prepare the adjusting entry on December 31 assuming the year ends on Thursday. Refer to the Chart of Accounts for exact wording of account titles.

Answers

Answer:

Dr Wages expense $6,368

Cr Wages payable $6,368

Explanation:

Preparation ofn the adjusting entry on December 31 assuming the year ends on Thursday

Based on the information adjusting entry on December 31 assuming the year ends on Thursday will be :

Dr Wages expense $6,368

Cr Wages payable $6,368

[($7,960/5 days)*4]

Your first job is in hotel management and recently you were promoted to Hotel Manager for a large convention hotel in downtown New Orleans. Answer the following questions given the information below for one day. What is the total contribution to profit and overhead?

Characteristic/Variable Business Hotel Customers (B) Convention Association Hotel Customers (C)
Customers for this day (D) 280 room nights rented (DB) 400 room nights rented (DC)
Average price/room night (VC) $100 (PB) $75 (PC)
Variable cost/room night (VC) $25 $25
Maximum price/room night (called the rack rate) $150 $110
Maximum number rooms available for sale this day 300 room nights available 700 room nights available

a. $39,500
b. $44,170
c. $38,750
d. $41,000
e. $34,567

Answers

Answer:

d. $41,000

Explanation:

The computation of the total contribution to profit and overhead is shown below:

Contribution by Business Hotel Customers is

= Sales - variable cost

= (100-25) ×280

= $21,000

Now  

Contribution by Convention Association Hotel Customers = Sales - variable cost

= (75 - 25)× 400

= $20,000

And, finally

Total contribution to profit and overhead is

= $21,000 + $20,000

= $41,000

Suppose you want to invest $10,000. You have two options: (1) Invest in California municipal bonds with an expected rate of return of 7.00%, or (2) invest in J and K Corp.’s bonds with an expected rate of return of 10.50%. Assume that your decision is based on a tax perspective. If everything else is the same for both bonds, at what tax rate would you be indifferent between these two bonds?

Answers

Answer: 33.33%

Explanation:

Based on the information given in the question, the tax rate that the individual will be indifferent between these two bonds will be calculated thus:

= Corporate bond yield × (1-tax rate) = Municipal bond yield

10.50% × (1 - Tax rate) = 7.00%

(1 - Tax rate) = 7.00% / 10.50%

(1 - Tax rate) = 0.6667

Tax rate = 1 - 0.6667

Tax rate = 0.3333

Tax rate = 33.33%

American Inc. had gross sales of $925,000. Cost of goods sold and selling expenses were $490,00 and $220, 000 respectively American also had notes payable with an interest of 4%. Depreciation was $120,000. The tax rate at the time was 35%.

Required:
a. What is the company’s net income? Show work.
b. What is the companies operating cash flow? Show work

Answers

Answer:

a. Particulars                                Amount

Gross sales                                  $925,000

Less: COGS                                 $490,000

EBITDA                                        $435,000

Less: Depreciation                      $120,000

EBIT                                              $315,000

Less: Interest on notes payable $8,800    (220000*4%)

EBT                                               $306,200

Less: Tax (35%*306200)             $107,170

Net Income                                   $199,030

b. Operating cash flow = Net income + Depreciation

Operating cash flow = $199,030 + $120,000

Operating cash flow = $319,030

Which of the following statements is false?
A) Keynesians would not advocate an expansionary monetary policy to eliminate a recessionary gap if they believed that investment demand was interest-insensitive.
B) Keynesians would not advocate an expansionary monetary policy to eliminate a recessionary gap if they believed the money market was in the liquidity trap.
C) Keynesians would advocate an expansionary monetary policy to eliminate a recessionary gap if they believed investment spending was insensitive to changes in the interest rate.
D) Keynesians believe that money wages are inflexible in the downward direction.

Answers

Answer:

C) Keynesians would advocate an expansionary monetary policy to eliminate a recessionary gap if they believed investment spending was insensitive to changes in the interest rate.

Explanation:

Keynesians advocated for an expansionary monetary policy in order to remove the recession gap in the case when the trust that the investment spending should not be sensitive at the time when the interest rate varies

but this should be totally wrong as first fall it should not be advocated and also the wages should not be flexible

Therefore the option c is to be considered

Kaspar Industries expects credit sales for January, February, and March to be $205,200, $266,800, and $316,800, respectively. It is expected that 75% of the sales will be collected in the month of sale, and 25% will be collected in the following month. Compute cash collections from customers for each month.
Collections from Customers
Credit Sales January February March
January
February
March

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

It is expected that 75% of the sales will be collected in the month of sale, and 25% will be collected in the following month.

Sales:

January= $205,000

February= $266,800

March= $316,800

Cash collection January:

Sales in cash from January= 205,000*0.75= 153,750

Total cash collection January= $153,750

Cash collection February:

Sales in cash from February= 266,800*0.75= 200,100

Sales in account from January= 205,000*0.25= 51,250

Total cash collection February= $251,350

Cash collection March:

Sales in cash from March= 316,800*0.75= 237,600

Sales in account from February= 266,800*0.25= 66,700

Total cash collection March= $304,300

During the year, the Fletcher Company experienced the following accounting transactions:

1. Purchased equipment with cash in the amount of $130,000.
2. Purchased supplies on account in the amount of $16,500.
3. Collected $37,000 cash from customers.
4. Paid a cash dividend of $17,000.

Using the accounting equation, record each of the transactions.

Answers

Answer:

Transaction 1

Debit  : Equipment  $130,000

Credit : Cash $130,000

Transaction 2

Debit  : Supplies $16,500

Credit : Account Payable $16,500

Transaction 3

Debit  : Cash $37,000

Credit : Account Receivable  $37,000

Transaction 4

Debit  : Dividend  $17,000

Credit : Cash $17,000

Explanation:

The first step to record transactions is to identify two or more accounts affected by the transaction.

After that determine if the assets, liability or equity of the accounts identified are increasing or decreasing.

Assets increase on the debit side and decrease on the credit side. The opposite applies to liability and equity.

You inherit $10,000 with the stipulation that for the first year the money must be invested in two stocks paying 6% and 11% annual interest, respectively. How much should be invested at each rate if the total interest earned for the year is to be $900

Answers

Answer:

5000 at 6%

6000 at 11%

Explanation:

Given that :

Total principal = 10000

Let :

Principal invested in business A = x

Principal invested in business B = y

Interest = Principal * rate * time

(x * 6% * 1) + (y * 11% * 1) = 900

0.06x + 0.11y = 900 - - - - (1)

x + y = 10000 - - - (2)

From (2)

x = 10000 - y

Put x = 10000 - y in (1)

0.06(10000 - y) + 0.11y = 900

600 - 0.06y + 0.11y = 900

600 + 0.05y = 900

0.05y = 900 - 600

0.05y = 300

y = 300 / 0.05

y = 6000

x = 10000 - y

x = 10000 - 6000

x = 5000

disadvantages of unit trust investment​

Answers

a meaning or definition

help please!!

46. To find the net worth of a company, liabilities are subtracted from assets.

True

False

Answers

I think that’s true but I’m not sure

A put option that expires in six months with an exercise price of $45 sells for $2.34. The stock is currently priced at $48, and the risk-free rate is 3.5 percent per year, compounded continuously. What is the price of a call option with the same exercise price

Answers

Answer: $6.12

Explanation:

The price of a call option with the same exercise price will be calculated thus:

According to Put-Call Parity, it should be noted that the Call Price will be:

= Put Price + Stock Price - [Exercise Price × e ^-(r × t)]

= $2.34 + $48 - [$45 × e ^ -[0.035 * (6/12)]]

= $50.34 - [$45 × 0.9827]

= $50.34 - $44.22

= $6.12

Therefore, the price is $6.12

A study is designed to evaluate how an employee reacts to interruptions when attempting to answer his/her email. After several interrupts, the employee comments to his coworkers, "What’s with all the interruptions?" In terms of the participant’s research awareness, your design revealed ______.

Answers

Answer:

participant perceives deviations but unrelated to researcher

Explanation:

In the case when the study is designed in order to evaluate how an employee reaction for interrupt at the time when an employee attempt to answer his or her email. After various interruption, the design should represent that there is a the participant that perceives the deviation but it is not related to the researcher as the changes responses via participants attach with the deviations

Therefore as per the given situation, the above represent the answer

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