Determine the gross income of the beneficiaries in the following cases:
1. Justin’s employer was downsizing and offered employees an amount equal to one year’s salary if the employee would voluntarily retire.
2. Trina contracted a disease and was unable to work for six months. Because of her dire circumstances, her employer paid her one-half of her regular salary while she was away from work.
3. Coral Corporation collected $1,000,000 on a key person life insurance policy when its chief executive died. The corporation had paid the premiums on the policy of $77,000, which were not deductible by the corporation.
4. Juan collected $40,000 on a life insurance policy when his wife, Leona, died in 2020. The insurance policy was provided by Leona’s employer, and the premiums were excluded from Leona’s gross income as group term life insurance. In 2020, Juan also collected the $3,500 accrued salary owed to Leona at the time of her death.

Answers

Answer 1

Answer:

1. Justin’s employer was downsizing and offered employees an amount equal to one year’s salary if the employee would voluntarily retire.

the compensation is included in Justin's gross income.

2. Trina contracted a disease and was unable to work for six months. Because of her dire circumstances, her employer paid her one-half of her regular salary while she was away from work.

the compensation is included in Trina's gross income.

3. Coral Corporation collected $1,000,000 on a key person life insurance policy when its chief executive died. The corporation had paid the premiums on the policy of $77,000, which were not deductible by the corporation.

the benefits are included in the company's taxable income, but the premiums paid are deductible

4. Juan collected $40,000 on a life insurance policy when his wife, Leona, died in 2020. The insurance policy was provided by Leona’s employer, and the premiums were excluded from Leona’s gross income as group term life insurance. In 2020, Juan also collected the $3,500 accrued salary owed to Leona at the time of her death.

the life insurance policy proceeds are not taxable, but the accrued salaries are taxed


Related Questions

A marketing researcher wants to estimate the mean amount spent (S) on Amazon.com by Amazon Prime member shoppers. Suppose a random sample of 100 Amazon Prime member shoppers who recently made a purchase on Amazon.com yielded a mean of $1,500.
a. Suppose the standard deviation of the amount spent ($) on Amazon.com is $200. Construct a 95% confidence interval estimate for the mean spending for all Amazon Prime member shoppers.
b. Suppose the standard deviation of the sample of 100 Amazon Prime member shoppers is $200. Construct a 95% confidence interval estimate for the mean spending for all Amazon Prime member shoppers.

Answers

Answer:

The answer is below

Explanation:

a)

Given that mean (μ) = $1500, standard deviation (σ) = $200, sample size (n) = 100

confidence (C) = 95% = 0.95

α = 1 -  C = 1 - 0.95 = 0.05

α/2 = 0.05 / 2 = 0.025

The z score that corresponds with 0.475 (0.5 - 0.025) is 1.96. Therefore the margin of error (E) is:

[tex]E = z_\frac{\alpha}{2} *\frac{\sigma}{\sqrt{n} } \\\\E=1.96*\frac{200}{\sqrt{100} } =39.2\\[/tex]

The confidence interval = (μ ± E) = (1500 ± 39.2) = (1500 - 39.2, 1500 + 39.2) = (1460.8, 1539.2)

The confidence interval is between $1460.8 and $1539.2.

b) Given that mean (μ) = $1500, standard deviation for 100 samples =  σ /√n = $200,

confidence (C) = 95% = 0.95

[tex]E = z_\frac{\alpha}{2} *\frac{\sigma}{\sqrt{n} } \\\\E=1.96*200=392\\[/tex]

The confidence interval = (μ ± E) = (1500 ± 392) = (1500 - 392, 1500 + 392) = (1108, 1892)

The confidence interval is between $1108 and $1892.

The following information is available for Sheridan Company

Accounts receivable $2,000
Cash $6,280
Accounts payable 3,900
Supplies 3,790
Interest payable 500
Unearned service revenue 820
Salaries and wages expense 4,900
Salaries and wages payable 740
Notes payable 32,500
Depreciation expense 660
Common stock 52,200
Equipment (net) 110,300
Inventory 2,810

Required:
Using the information above, prepare a balance sheet as of December 31, 2022.

Answers

Answer:

See below

Explanation:

Balance sheet as of December 31, 2022.

Current assets

Account receivable $2,000

Cash $6,280

Supplies $3,790

Total $12,070

Fixed assets

Equipment net $110,300

Inventory $2,810

Total $113,110

Total assets = $12,070 + $113,110 = $125,180

Current liabilities

Accounts payable $3,900

Interest payable $500

Salaries and wages payable $740

Notes payable $32,500

Total $37,640

Financed by;

Common Stock $52,500

Total liabilities + Common stock

= $37,640 + $52,500

= $90,140

In the discussion forum, you are expected to participate often and engage in deep levels of discourse. Please post your initial response by Sunday evening and continue to participate throughout the unit. You are required to post an initial response to the question/issue presented in the Forum and then respond to at least 3 of your classmates’ initial posts. You should also respond to anyone who has responded to you.
The full "accounting cycle" which culminates in closing the books and producing financial statements. Discuss the differences between Permanent "real" accounts and Temporary ¨nominal¨ accounts:
1. What type of information is contained in nominal accounts, and what type of information is contained in real accounts?
2. Which financial statement contains the information from nominal accounts and which contains the information from real accounts?
3. Provide an example of real accounts and an example of nominal accounts.

Answers

Answer:

The Accounting Cycle: Permanent and Temporary Accounts

1. The information that is contained in the nominal accounts is revenues and expenses, incomes, and losses.  The information that is contained in the real accounts is assets, liabilities, and equity.

2. Income Statement and Statement of Retained Earnings contain the information from nominal accounts.  Balance Sheet contains information from real accounts.

3. An example of a real account is Accounts Receivable.  An example of a nominal account is Service Revenue.

Explanation:

The differences between real or permanent accounts and nominal or temporary accounts are that permanent accounts include assets, liabilities, and equity accounts while temporary accounts include revenues and expenses.  Permanent accounts are not closed to a financial period but rolled over from one accounting period to the next.  Temporary accounts, on the other hand, are closed in the financial period.  They do not roll over to the next period because their net effects are closed to a permanent account (equity).

This is to inform you that I will be leaving work early today.

Answers

wow thanks for sharing

This is to inform you that I will be leaving work early today. The grammar in this sentence is correct.

What is grammar?

The grammar of a natural language is its set of structural constraints on speakers' or writers' composition of clauses, phrases, and words. The term can also refer to the study of such constraints, a field that includes domains such as phonology, morphology, and syntax, often complemented by phonetics, semantics, and pragmatics. There are currently two different approaches to the study of grammar: traditional grammar and theoretical grammar.

Fluent speakers of a language variety or lect have effectively internalized these constraints, the vast majority of which at least in the case of one's native languages are acquired not by conscious study or instruction but by hearing other speakers. Much of this internalization occurs during early childhood; learning a language later in life usually involves more explicit instruction.

The term grammar can also describe the linguistic behaviour of groups of speakers and writers rather than individuals.

Learn more about grammar, here:

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Your question is incomplete, but most probably the full question is:

Check  the grammar of the sentence given below is correct or incorrect:

This is to inform you that I will be leaving work early today.

Review the transactions and determine the accounts, the account types (use assets, liabilities, common stock, dividends, revenue, and expenses), if they increase/decrease and if they are DR/CR. List accounts in order they would be in the journal entry. Refer to the Chart of Accounts for account titles. Collected cash for services Account
Purchased office furniture on account Account #1 Account Type ncrease/Decrease Debit/Credit Account #2 Account Type ncrease/Decrease Debit/Credit Provided services on account Account #1 Account Type ncrease/Decrease Debit/Credit Account #2 Account Type ncrease/DecreaseDebit/Credit Prepaid for rent. Account #1 Account Type ncrease/Decrease Debit/Credit Account #2 Account Type Increase/Decrease Debit/Credit

Answers

Answer:

Accounting treatment (debit credit rules) of given entries

Explanation:

Purchased office furniture on account Account

Furniture ie Asset increase - Debit , Creditor (Furniture Supplier) ie Liability increase - Credit

Provided services on account

Debtor ie Asset increase - Debit , Sale ie Income increase - Credit

Prepaid Rent

Prepaid Expense (Rent) ie Asset Increase - Debit. Rent paid now implies later rent ie (Expense) decrease - Credit

Which of the following best illustrates Hofstede's definition of collectivism?
a. Managers at Honest Tea expect that all employees will have an interest and part in environmental sustainability
b. The founder of Honest Tea stresses the importance of equality and opportunity
c. An employee of Honest Tea prefers to work alone and puts him- or herself above others
d. The managers of Honest Tea prefer tradition over change
e. Employees in Honest Tea have high levels of anxiety about uncertainty

Answers

Answer:

a. Managers at Honest Tea expect that all employees will have an interest and part in environmental sustainability

Explanation:

Analyzing the information about Honest Tea, it is possible to understand that sustainability is an issue that has a lot of weight for the company, and all its processes are managed in an environmentally responsible manner. Therefore, it is correct to say that Honest Tea managers expect all employees to be interested and participate in environmental sustainability, as this is a value that identifies and positions the company in the market, and it is essential that this value is shared by all employees.

Environmental management is a form of management that provides significant advantages to an organization, as it standardizes procedures and policies to reduce environmental impacts, the company operates with a focus on continuous improvement that reduces costs, waste, makes work most satisfactory and sustainability as a shared value.

I don’t know what the percentages are for each one

Answers

Answer:

thats correct

Explanation:

On 1/1/22 Big Co acquired 60% of Little Co voting stock for $300,000. The fair value of the NC Interest was $200,000 on that date. Little's book value was $500,000, and all assets and liabilities had fair values equal to book value.
During 2022, Little reported earnings of $70,000 and paid dividends of $20,000.
1. What was Big's "investment income" ("Income from Little") for 2022? (xx,xxx)
2. What was the "income to the NC Interest" ("NCI in Net Income") for 2022? (xx,xxx)
3. After recording the equity method entries for the year, what was the end of year balance in the "Investment in Little" reported on Big's ledger? (xxx,xxx)
4. What was value of the NC Interest ("NCI in NA of Little") reported on the 12/31/22 Consolidated Balance Sheet? (xx,xxx)

Answers

Answer:

1. Particulars                                           Amount

Reported net income of Little               $70,000

Multiply: Ownership share of Big Co       60%

Investment income (from Little)          $42,000

2. Particulars                                                     Amount

Reported net income of Little                         $70,000

Multiply: non-controlling share (100%-60%)      40%

Income to the NC Interest                               $28,000

3. Particulars                                                     Amount

Investment in Little at beginning                     $300,000

Investment income (from Little)                       $42,000

Less: Dividends received (20000*60%)         $(12,000)

Investment in Little at end of year balance $330,000

4. Particulars                                                                Amount

NC Interest at beginning                                            $200,000

Income to the NC Interest                                          $28,000

Less: Dividends paid to NC Interest (20000*40%)   $(8,000)

NC Interest reported on the 12/31/22                      $220,000

Consolidated Balance Sheet

Carlsbad Corporation's sales are expected to increase from $5 million in 2019 to $6 million in 2020, or by 20%. Its assets totaled $3 million at the end of 2019. Carlsbad is at full capacity, so its assets must grow in proportion to projected sales. At the end of 2019, current liabilities are $1 million, consisting of $250,000 of accounts payable, $500,000 of notes payable, and $250,000 of accrued liabilities. Its profit margin is forecasted to be 4%. Assume that the company pays no dividends. Use the AFN equation to forecast the additional funds Carlsbad will need for the coming year. Write out your answer completely. For example, 5 million should be entered as 5,000,000. Round your answer to the nearest dollar. $

Answers

Answer:

Answer is explained and solved in the explanation section below.

Explanation:

Data Given:

First we need to clearly extract the data from the question.

Sales of the year = 5000000

Increase in Sales (%) = 20%

Profit Margin = 4%

Retention Ratio = 100%

Dividend Payout = 0

1. Increase in Assets necessary  to support increase in Sales = Increase in Sales x total Assets = 20% x 3000000 = 600000

2. Increase in Liabilities necessary to support increase in Sales = Increase in Sales x Total Liabilities Accounts payable + Accrued Liabilities + other payables = 20% x 500000 = 100000

3. Net Income = 5000000 x (1 + 0.20) x 4% = 240,000

So Addition of Retained Earnings = 100% = 240,000

4. AFN = Increase in Assets - Increase in Liabilities - Increase in Retained Earnings = 600000 - 100000 - 240000 = 260000

Under this scenario, the company would have higher level of retained earnings which would reduce the amount of additional funds needed.

You have been working on some financial projections manually for two days now. It seems that each time you think you have them completed your boss shows up with a new assumption or another "what if" question. If you only had a copy of a spreadsheet software program for your personal computer, you could plug in the new assumptions and revise the estimates with ease. Then, a colleague offers to let you make a copy of some software that is copyrighted. What would you do?

Answers

Answer:

I would reject the copy and advise my colleague not to make a copy as this action violates the copyright law.

Explanation:

Copyright gives the originator the exclusive (or intellectual property) right to make copies of the software.  To make a copy, one needs to obtain the permission of the originator.  The law aims to protect the originator or creator of the intellectual property from illegal use and abuse.  

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system.
April 30 May 31
Inventories
Raw materials $44,000 $49,000
Work in process 9,300 19,800
Finished goods 67,000 34,600
Activities and information for May
Raw materials purchases (paid with cash) 185,000
Factory payroll (paid with cash) 250,000
Factory overhead
Indirect materials 10,000
Indirect labor 57,500
Other overhead costs 106,000
Sales (received in cash) 2,000,000
Pre-determined overhead rate based
on direct labor cost 55%
Compute the following amounts for the month of May using T-accounts.
Cost of direct materials used.
Cost of direct labor used.
Cost of goods manufactured.
Cost of goods sold.
Gross profit.
Overapplied or underapplied overhead.

Answers

Answer:

Cost of Direct Material Used $134,900.

Under applied Overhead $36,000

Explanation:

Cost of Direct Material Used

Opening Material  $44,000

Add: Opening Work in Process $9,300

Add: Purchases $185,000

Less: Closing Material $49,000

Less: Closing Work in process $19,800

Less: Closing finished goods $34,600

= $134,900

Overhead Rate Application:

Budgeted Overhead 55% of direct labor cost [55% * 250,000] = $137,500

Actual Overhead is $173,500

Under applied Overhead is $36,000

Bocelli Co. purchased $120,000 of 6%, 20-year Sanz County bonds on May 11, Year 1, directly from the county, at their face amount plus accrued interest. The bonds pay semiannual interest on April 1 and October 1. On October 31, Year 1, Bocelli Co. sold $30,000 of the Sanz County bonds at 99 plus $150 accrued interest less a $100 brokerage commission. Provide journal entries for the following:

a. The purchase of the bonds on May 11 plus 40 days of accrued interest; assume a 360-day year.
b. Semiannual interest on October 1.
c. Sale of the bonds on October 31.
d. Adjusting entry for accrued interest of $1,365 on December 31, Year 1.

Answers

Answer:

S/n    General journal                                  Debit              Credit

a        Investment in Sanz County bonds   $120,000

         Interest                                                $800

         (120,000*6%*40/360)

                 Cash                                                                  $120,800

         (The purchase of the bonds on May 11 plus 40 days of accrued

           interest; assume a 360-day year.)

b.       Cash                                                      $3,600

               Interest receivable                                              $800

               Interest revenue                                                  $2,800

          (Semiannual interest on October 1)

c.        Cash(150* (99%*30,000) - $100)        $29,750

          Loss on sale of investments               $400

               Investment in Sanz County bonds                     $30,000

               Interest revenue                                                  $150

          (Sale of the bonds on October 31)

d.      Interest receivables                               $1,365

               Interest revenue                                                  $1,365

         (Adjusting entry for accrued interest of $1,365 on

          December 31, Year 1.)

The following information relates to Ivanhoe Co. for the year ended December 31, 2020: net income $1,180 million; unrealized holding loss of $9.9 million related to available-for-sale debt securities during the year; accumulated other comprehensive income of $55.2 million on December 31, 2019. Assuming no other changes in accumulated other comprehensive income.
Determine
(a) other comprehensive income for 2020,
(b) comprehensive income for 2020, and (c) accumulated other comprehensive income at December 31, 2020.

Answers

Answer:

a. Other Comprehensive income for 2020 = Unrealized holding loss = -$9.9 million

b. Comprehensive income for 2020 = Net income - Unrealized holding loss = $1,180 million -$9.9 million = $1,170.1 million

c. Accumulated other comprehensive income at December 31, 2020 = Accumulated other comprehensive income - Other Comprehensive income for 2020 = $55.2 million -$9.9 million = $45.3 million

The Oxford Company uses a job order cost system and applies factory overhead to jobs on the basis of direct labor cost. During the month of July, the following activities took place in the work-in-process account:

Beginning $15,000
Direct materials 10,000
Direct labor 30,000
Overhead applied 15,000
  
At the end of July, only one job (Job #15), was still in process. This job has been charged with $2,000 of direct materials cost.
Required:
Determine the amount of direct labor cost incurred and overhead applied in the ending inventory of work-in-process on July 31.

Answers

Answer:

See below

Explanation:

The amount of direct labor cost incurred is computed as;

= $30,000/$70,000 × $2,000

= $857

Overhead applied in ending working in the ending inventory of work in process on July 31

= $15,000/$70,000 × $2,000

= $429

If you buy a ticket to an outdoor concert but come down with a bad cold on the night of the show, the principle of ____ suggests you should not consider the money you already spent on the ticket when deciding whether or not to go.

Answers

Answer:

sunk cost

Explanation:

Sunk cost is cost that has already been incurred and it cannot be recovered. When making future decisions, sunk cost should not be considered.

The money i paid for the ticket is the sunk cost. I should not consider this cost when making the decision of whether to for the concert or not to

The widget market is competitive and includes no transaction costs. Five suppliers are willing to sell one widget at the following prices: $20, $12, $8, $4, and $2 (one seller at each price). Five buyers are willing to buy one widget at the following prices: $8, $12, $20, $32, and $44 (one buyer at each price).
For each price shown in the following table, use the given information to enter the quantity demanded and quantity supplied.
Price Quantity Demanded Quantity Supplied
($ per widget) (widgets) (widgets)
$2
$4
$8
$12
$20
$32
$44
In this market, the equilibrium price will beper widget, and the equilibrium quantity will be (0 or 5 or 2 or 1 or 3 or 4) widgets.

Answers

Answer:

Price            Quantity Demanded            Quantity Supplied

$2                        5                                            1

$4                        5                                            2

$8                        5                                            3

$12                       4                                            4

$20                      3                                            5

$32                      2                                            5

$44                      1                                             5

the equilibrium price is $12 with 4 units demanded and supplied

The general ledger of the Karlin Company, a consulting company, at January 1, 2018, contained the following account balances:
Account Title Debits Credits
Cash 30,000
Accounts receivable 15,000
Equipment 20,000
Accumulated depreciation 6,000
Salaries payable 9,000
Common stock 40,500
Retained earnings 9,500
Total 65,000 65,000
The following is a summary of the transactions for the year:
Sales of services, $100,000, of which $30,000 was on credit.
Collected on accounts receivable, $27,300.
Issued shares of common stock in exchange for $10,000 in cash.
Paid salaries, $50,000 (of which $9,000 was for salaries payable).
Paid miscellaneous expenses, $24,000.
Purchased equipment for $15,000 in cash.
Paid $2,500 in cash dividends to shareholders.
Accrued salaries at year-end amounted to $1,000.
Depreciation for the year on the equipment is $2,000.
Required:
2., 5, & 8. Prepare the summary, adjusting and closing entries for each of the transactions listed.
3. Post the transactions, adjusting and closing entries into the appropriate t-accounts.
4. Prepare an unadjusted trial balance.
6. Prepare an adjusted trial balance.
7-a. Prepare an income statement for 2018.
7-b. Prepare a balance sheet as of December 31, 2018.
9. Prepare a post-closing trial balance.

Answers

Answer:

Karlin Company

T-Accounts

Cash

Account Title             Debits       Credits

Beginning balance    30,000

Service Revenue       70,000

Accounts receivable 27,300

Common Stock         10,000

Salaries payable                          9,000

Salaries expense                       41,000

Miscellaneous expenses         24,000

Equipment                                 15,000

Dividends                                   2,500

Balance                                    45,800

Totals                 137,300        137,300

Accounts receivable

Account Title             Debits       Credits

Beginning balance   15,000

Service Revenue     30,000

Cash                                          27,300

Balance                                      17,700

Totals                      45,000     45,000

Equipment

Account Title             Debits       Credits

Beginning balance   20,000

Cash                          15,000

Balance                                      35,000

Totals                       35,000      35,000

Accumulated depreciation

Account Title             Debits       Credits

Beginning balance                       6,000

Depreciation expense                 2,000

Balance                      8,000

Totals                         8,000        8,000

Salaries payable

Account Title             Debits       Credits

Beginning balance                       9,000

Cash                           9,000

Salaries Expense                          1,000

Balance                       1,000

Totals                        10,000      10,000

Common stock

Account Title             Debits       Credits

Beginning balance                     40,500

Cash                                            10,000

Balance                     50,500

Totals                        50,500     50,500

Retained earnings

Account Title             Debits       Credits

Beginning balance                      9,500

Dividend

Account Title            Debits       Credits

Cash                        2,500

Service Revenue

Account Title             Debits       Credits

Cash                                           70,000

Accounts Receivable                30,000

Balance                    100,000

Totals                       100,000  100,000

Salaries Expense

Account Title             Debits       Credits

Cash                         41,000

Salaries payable        1,000

Balance                                       42,000

Totals                       42,000      42,000

Miscellaneous Expense

Account Title             Debits       Credits

Cash                         24,000

Depreciation Expense

Account Title             Debits       Credits

Accumulated depr    2,000

Unadjusted Trial Balance as of December 31, 2018:

Account Title             Debits       Credits

Cash                        $45,800

Accounts receivable 17,700

Equipment                35,000

Accumulated depreciation        $6,000

Common stock                          50,500

Retained earnings                       9,500

Dividends                  2,500

Service Revenue                     100,000

Salaries expense     41,000

Miscellaneous exp. 24,000

Totals                   $166,000 $166,000

Adjusted Trial Balance as of December 31, 2018:

Account Title             Debits       Credits

Cash                        $45,800

Accounts receivable 17,700

Equipment                35,000

Accumulated depreciation        $8,000

Salaries payable                           1,000

Common stock                          50,500

Retained earnings                       9,500

Dividends                  2,500

Service Revenue                     100,000

Salaries expense    42,000

Miscellaneous exp. 24,000

Depreciation exp.     2,000

Totals                   $169,000 $169,000

Income Statement for the year ended December 31, 2018:

Service Revenue                       100,000

Salaries expense    42,000

Miscellaneous exp. 24,000

Depreciation exp.     2,000       68,000

Net Income                                32,000

Retained earnings 1/1/2018        9,500

Dividends                                    2,500

Retained earnings 12/31/2018 39,000    

Balance Sheet as of December 31, 2018:

Assets

Cash                                      $45,800

Accounts receivable                17,700

Equipment                35,000

Acc. depreciation       8,000  27,000

Total assets                         $90,500

Liabilities + Equity:

Salaries payable                           1,000

Common stock                          50,500

Retained earnings                     39,000

Total liabilities + equity           $90,500

Post Closing Trial Balance

Account Title               Debits       Credits

Cash                          $45,800

Accounts receivable    17,700

Equipment                  35,000

Acc. depreciation                        $8,000

Salaries payable                            1,000

Common stock                          50,500

Retained earnings                     39,000

Totals                     $98,500   $98,500

Explanation:

a) Data and Calculations:

Trial Balance as of January 1, 2018:

Account Title             Debits       Credits

Cash                          30,000

Accounts receivable 15,000

Equipment                20,000

Accumulated depreciation        $6,000

Salaries payable        9,000

Common stock                          40,500

Retained earnings                       9,500

Total                        65,000      65,000

A company issues 8%, 5 year bonds with a par value of $500,000 and semiannual interest payments. On the issue date, the annual market rate for these bonds is 6%. What is the bond's issue (selling) price, assuming the Present Value of $1 factor for 3% and 10 semi-annual periods is .7441 and the Present Value of an Annuity factor for the same rate and period is 8.5302

Answers

Answer:

$542,654

Explanation:

Interest payment (Semi-annual) = 500,000 * 8% * 6/12 = $20,000

PV of principal to be received at the maturity = Par value of bonds * PV factor (r%, n) = 500,000 * PV factor (3%, 10) = 500,000 * 0.7441 = $372,050

PV of interest to be received periodically over the term of the bonds = Interest * PV annuity factor (r%, n) = 20,000 * PV annuity factor (3%, 10) = 20,000 * 8.5302 = $170,604

Issue price of bond = Present value of principal to be received at the maturity + Present value of interest to be received periodically over the term of the bond = $372,050 + $170,604 = $542,654

The development of cotton and woolen mills in the mill cities of England, and later New England, caused tremendous sociological change as potential workers (especially women) swarmed from rural areas to the growing industrial cities. Cite some examples of similar occurrences in more recent times in developing countries.

Answers

Explanation:

Agribusiness is the strongest sector of the Brazilian economy, for this reason there is a change in the flow of workers who migrated from the southeastern region of Brazil where the largest Brazilian metropolises such as Rio and São Paulo are concentrated to the central west region of Brazil, where there is the largest agricultural productivity in Brazil.

The high investment and industrialization in the region, the strengthening of Brazilian agribusiness and the lack of employment in other regions of the country were the causes that contributed to the greater demand for jobs in the central west region of the country.

Ethical Concerns in Human Resources
Ethics refers to fundamental principles of right and wrong; ethical behavior is behavior that is consistent with those principles. HRM decisions should be ethical, but the evidence suggests that is not always the case. Many ethical issues in the workplace involve HRM. In the context of ethical human resource management, HR managers must view employees as having basic rights. This activity is important because it will give you an opportunity to examine the four principles for ethical behavior and the basic rights employees should expect in the work environment.
HR managers must view employees as having basic rights, for such a view reflects ethical principles embodied in the U.S. Constitution and Bill of Rights. Organizations often face situations in which the rights of employees are affected. Ethical, successful companies act according to four principles: emphasizing mutual benefits, employees assuming responsibility for the actions of the company, companies having a sense of purpose or vision that employees value, and emphasizing fairness. The goal of this activity is to discuss ethical issues in human resource management.
Read each work situation, then correctly match it to the ethical concern it represents.
1. Right of freedom of speech
2. Right of privacy
3. Right of freedom of conscience
4. Right to due process
5. Right of free consent
Match each of the options above to the items below.
A. Mike, a new employee, was distressed to learn that he was expected to help with the illegal dumping of medical waste.
B. One of the important messages of HIPPA (the Health Insurance Portability and Accountability Act) is the need to keep employee health records confidential.
C. Sharon complains because the employer hired her for the day shift, but now she is expected to work the midnight shift.
D. Many companies establish Employee Assistance Programs (EAPs), which offer employees many important benefits, including a complaint process so that employees will feel free to share their concerns.
E. Ed felt he was being demoted because of his age, not of his performance, so he asked for a meeting with the director of HR.

Answers

Answer:

Ethical Concerns in Human Resources

Matching Ethical Issues with Ethical Concerns:

A. Mike, a new employee, was distressed to learn that he was expected to help with the illegal dumping of medical waste.

3. Right of freedom of conscience

B. One of the important messages of HIPPA (the Health Insurance Portability and Accountability Act) is the need to keep employee health records confidential.

2. Right of privacy

C. Sharon complains because the employer hired her for the day shift, but now she is expected to work the midnight shift.

5. Right of free consent

D. Many companies establish Employee Assistance Programs (EAPs), which offer employees many important benefits, including a complaint process so that employees will feel free to share their concerns.

1. Right of freedom of speech

E. Ed felt he was being demoted because of his age, not of his performance, so he asked for a meeting with the director of HR.

4. Right to due process

Explanation:

Data:

Ethical Concerns:

1. Right of freedom of speech

2. Right of privacy

3. Right of freedom of conscience

4. Right to due process

5. Right of free consent

b) Ethical principles:

Mutual benefits: This principle refers to equity in sharing benefits and costs.

Assumption of responsibility: This principle demands accountability with responsibility.

Having a sense of purpose or vision: This principle refers to the fulfilment of purpose that is considered reasonable by others.

Fairness: The principle requires the absence of favoritism  and discrimination.

On January 1, year 8, Crimson Corp., a closely held corporation, issued 5% bonds with a maturity value of $90,000, together with 1,500 shares of its $3 par value common stock, for a combined cash amount of $121,800. The market value of Crimson’s stock is uncertain. If the bonds had been issued separately they would have sold at 102. What amount should Crimson report for additional paid-in capital (or paid-in capital—excess of par) upon issuing the stock?

Answers

Answer:

The amount Crimson should report for additional paid-in capital (or paid-in capital—excess of par) upon issuing the stock is $25,500.

Explanation:

Additional paid-in capital is the excess of market value of common stock over the face value of common stock. Therefore, the amount Crimson should report for additional paid-in capital can be calculated as follows:

Face value of common stock = Number of shares issued * Price per share = $1,500 * $3 = $4,500

Since if the bonds had been issued separately they would have sold at 102, this implies that the market value of the bonds is 102% of the face value of the bond. Therefore, we have:

Bonds market value = Bonds face value * 102% = $90,000 * 102% = $91,800

Market value of common stock = Combined cash amount - Bonds market value = $121,800 - $91,800 = $30,000

Therefore, we have:

Additional paid-in capital = Market value of common stock - Face value of common stock = $30,000 - $4,500 = $25,500

Therefore, the amount Crimson should report for additional paid-in capital (or paid-in capital—excess of par) upon issuing the stock is $25,500.

Emily recently quit her job at a major corporation because she saw little chance for advancement. Although she is still searching for a new position, Emily believes the economy is healthy and she hears that several firms are hiring people with her qualifications. Which of the following statements about Emily's current situation is most accurate?

a. not considered unemployed because she voluntarily quit her job.
b. an example of cyclical unemployment.
c.an example of frictional unemployment.
d. likely to find employment quickly if she seeks training in a different field

Answers

Answer:

C)an example of frictional unemployment

Explanation:

Frictional unemployment can be regarded as " search unemployment" and it's a type of unemployment which can be as a result of the individual circumstances, this is the period of time used between jobs by workers trying to search for jobs or moving from initial job to another.

A corporation sold 14,000 shares of its $10 par value common stock at a cash price of $13 per share. The entry to record this transaction would include: A credit to Paid-in Capital in Excess of Par Value, Common Stock for $42,000. A debit to Cash for $140,000. A credit to Common Stock for $182,000. A credit to Cash for $182,000.

Answers

Answer:

B) A credit to common stock for $ 140,000

Explanation:

Journal Entry will include:

Date  Journal Entry                                  Debit        Credit

          Cash/Bank A/C                            $182,000

           (14,000 shares*$13)

                  To  Common capital A/C                        $140,000

                  To Contributed capital in excess           $42,000

                   of par value A/C  

The LFH Corporation makes and sells a single product, Product T. Each unit of Product T requires 1.5 direct labor-hours at a rate of $10.50 per direct labor-hour. The direct labor workforce is fully adjusted each month to the required workload. LFH Corporation needs to prepare a Direct Labor Budget for the second quarter of next year. The company has budgeted to produce 28,000 units of Product T in June. The finished goods inventories on June 1 and June 30 were budgeted at 800 and 600 units, respectively. Budgeted direct labor costs for June would be:

Answers

Answer:

$441,000

Explanation:

Budgeted direct labor cost = Budgeted production * Hours per unit * Rate per hour

Budgeted direct labor cost = 28,000 units  * 1.5 DLH * $10.50

Budgeted direct labor cost = $441,000

So, budgeted direct labor cost for June would be $441,000

Q#1. How would you describe the word “CAREER” Explain in 5-7 sentences.

PLZ HELP IĹL GIVE BRAINLIEST !

Answers

A career is a job that you go to for most of your life. Most careers require you to go to school for them. A career is a specialized activity that you are trained to do. Not something that you learn in a couple of minutes. For example working at McDonald’s is not a career but a doctor is. (I gave you some so you can fill in based on what I said :) )

Answer:

A carreer si a job youĺl havefor the res of you time on earth, tbh it seems boring dont do it .

Explanation:

The first step in the decision-making process is to a. define your wants and needs b. identify your choices c. make a decision d. gather information Please select the best answer from the choices provided СА OB C Save and Exit Mark this and return

Answers

the first step is identify your choices

1. Firm L, which operates an internet clothing business, is located in State L. This year, the firm shipped $18 million of merchandise to customers living in State R. State R imposes a six percent sale and use tax on the purchase and consumption of retail goods within the state. a) Do State R residents who purchased Firm L merchandise owe use tax on their purchases? b) If State R could legally require Firm L to collect a 6 percent tax on internet sales made to residents of the State, how much additional revenue would the state collect?

Answers

Answer:

hhdhdhhhhhhbbh Gutiérrez auditivas Montt secciones función dio un en CNN en un fin un TV un un TV û55 es ç de se ha de CF no tu tu tu DNI fin un ghn ghhh ofi un en co en cu TV dj en co si TV en co TV co en cu cm cubrir ella alucinatoria la celula la medicina y cirugía y el ser humano

Jake Fleming sells graphic card update kits for computers. Jake purchases these kits for $20 and sells about 250 kits a year. Each time Jake places an order, it costs him $25 to cover shipping and paperwork. Jake figures that the cost of holding an update kit in inventory is about $3.50 per kit per year. What is the economic order quantity

Answers

Answer:

60 Kits

Explanation:

Cost price (C) = $20/Kit

Yearly se (D)  = 250 kit/year

Shipping cost / Ordering cost (Co) = $25

Holding cost (Ch) = $3.5/Kit-year

Economic order quantity = √2.D.Co / Ch

Economic order quantity = √2*250*25/3.5

Economic order quantity = √12500/3.5

Economic order quantity = √3571.4285

Economic order quantity = 59.7614305

Economic order quantity = 60 Kits

A manager hires labor and rents capital equipment in a very competitive market. Currently the wage rate is $12 per hour and capital is rented at $8 per hour. Currently, the marginal product of labor is 60 units of output per hour and the marginal product of capital is 45 units of output per hour is the firm using the cost minimizing combination of labor and capital? If not, should the firm increase or decrease the amount of capital used in its production process?

Answers

Answer:

Explanation:

According to the rule of cost minimization, a firm should should employ that quantity f labor and capital for which the marginal rate of technical substitution between capital and labor (MRTSkl) equals the wage rental ratio (w/r). Hence, the cost minimization rules becomes:

(MRTSkl) = w/r

MPl / MPk = w / r

MPl / w = MPk / r

In the case given, substitute the values of the variables and find that

MPl / w = MPk / r

60 / 12 < 45 / 8

5 < 5.625

Since the ratio is not equal, the firm is not using the optimum mix of inputs. On last dollar spent basis, capital is a better deal than labor, and the firm should use less labor and increase the amount of capital in order to minimize costs.

The Changing Workforce The composition of the modern labor force is changing rapidly. Increasing diversity in race, ethnicity, and gender, a shift in age distribution, and a shift in the skill levels required of the workforce have created new challenges for human resource professionals. It is critical for human resource managers to be aware of the changing trends in workforce composition because these trends will impact the organization's options for creating an internal labor force with the skills and motivation to help the organization gain a competitive advantage
Read the case below and answer the questions that follow Jennifer thought she had done a good job as her company's HR director in terms of forecasting employee needs, but there were clearly some trends that she had not anticipated. The most significant of these trends was the huge increase in the number of immigrants now living in the local community. Although these newcomers were willing and capable of performing many jobs in the company's plant, there were some definite issues with language and cultural differences.
Jennifer also sensed some reservation on the part of long-time employees toward accepting the newcomers. Jennifer now knows she needs to be proactive in preventing workforce issues and making the best use of this new group of potential employees. Which of the following is not a trend in the composition of the labor force impacting HRM practices today?
a. skills needed have shifted away from physical strength
b. older workers are staying in the workforce longer
c. younger workers between 16 and 24 will be fewer
d. asian and other groups are the fastest growing category
e. more women are in the pald labor force than in the past

Answers

Answer:

e. more women are in the paid labor force than in the past

Explanation:

The labor force is also known as the work force. It is defined as the labor pool that is either in the employment or the unemployed. It generally describes those people who are working for an organization.

The workforce today is changing and is different from the early days. The modern labor force is rapidly changing. There is a huge challenge for the HR professionals as there is increase in the diversity of race, gender, ethnicity , age distribution and the requirement of skills. Now-a-days more and more women are engaged in the paid labor force as compared to the early days. More women are learned and skilled and work under a paid labor force. They have shown success in many fields and are sometimes better performer than men.

Thus now more women are in the paid labor force when compared to the past.

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