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The following is summarized tangible non-current asset ledger of Davlight Ltd as at 1/7/2015
Original cost Acc. Depreciation
Ksh million Ksh million
250
300
15
Free hold Land
Building
Plant & Equipment
Vehicles
Furniture & Fittings
875.4
3382
211
125
32
The depreciation policy is;
Building
5° on cost or revaluation
Plant & Equipment
10. on cost
Vehicles
20% on NBV
Furniture & Fittings
12.5% in cost
A full year charge is made in the year of acquisition and non in the year of disposal
The following transaction took place in the year to 30x1 June 2014
Freehold land and building were professionally revalued on 12 July 2013 at KSh 375
million and Ksh 500 million respectively.
A vehicle bought in on 12 June 2011 for Ksh 85 million was traded in at a value of Ksh
4 million in part exchange for a new vehicle costing Ksh 1-10 million
Included with the furniture and fittings is an item which originally cost Ksh 15 million
and which is already fully depreciated and will be disposed off at KSh 500,000
Required
a) Journal entries to record the disposal of motor vehicle and furniture (8 marks)
b) Motor vehicle disposal a/c
(3 marks)
c) Revaluation a/c
d) Furniture and fitting a/c
(3 marles
e) Depreciation expense a/c
I
(3 marks
(3 marks)​

Answers

Answer 1

Answer:

hmmm oh yes mr monester

Explanation:


Related Questions

Miller Corporation has a premium bond making semiannual payments. The bond has a coupon rate of 10 percent, a YTM of 8 percent, and 14 years to maturity. The Modigliani Company has a discount bond making semiannual payments. This bond has a coupon rate of 8 percent, a YTM of 10 percent, and also has 14 years to maturity. Both bonds have a par value of $1,000.

a. What is the price of each bond today?
b. If interest rates remain unchanged, what do you expect the prices of these bonds to be 1 year from now? In 4 years? In 9 years? In 13 years? In 14 years?

Price of bond Miller Corporation Bond Modigliani Company Bond
1 year $ _________ $ _________
4 years $ _________ $_________
9 years $ _________ $_________
13 years $ _________ $ _________
14 years $_________ $_________

Answers

Answer:

a. What is the price of each bond today?

Miller Corporation bond = $1,179.71

Modigliani Company bond = $835.42

b.                          Miller                                        Modigliani Company

                            Corporation Bond                   Bond

1 year                   $1,170.26                                 $841.89

4 years                $1,142.86                                 $866.67

9 years                $1,083.33                                $920

13 years               $1,019.23                                $980.95

14 years               $1,050                                     $1,040

Explanation:

YTM formula:

Miller Corporation

YTM = [coupon + (face value - market value)/n] / (face value + market value)/2

0.04 = [50 + (1,000 - x)/28] / (1,000 + x)/2

0.02(1,000 + x) = 85.71 - 0.0357x

20 + 0.02x = 85.71 - 0.0357x

0.0557x = 65.71

x = 65.71 / 0.0557 = $1,179.71

if we want to calculate the bond price in one year, we replace 28 by 26

0.04 = [50 + (1,000 - x)/26] / (1,000 + x)/2

0.02(1,000 + x) = 88.46 - 0.0385x

20 + 0.02x = 88.46 - 0.0385x

0.0585x = 68.46

x = 68.46 / 0.0585 = $1,170.26

if we want to calculate the bond price in 4 years, we replace 28 by 20

0.04 = [50 + (1,000 - x)/20] / (1,000 + x)/2

20 + 0.02x = 100 - 0.05x

0.07x = 80

x = 80 / 0.07 = $1,142.86

if we want to calculate the bond price in 9 years, we replace 28 by 10

0.04 = [50 + (1,000 - x)/10] / (1,000 + x)/2

20 + 0.02x = 150 - 0.1x

0.12x = 130

x = 130 / 0.12 = $1,083.33

if we want to calculate the bond price in 13 years, we replace 28 by 2

0.04 = [50 + (1,000 - x)/2] / (1,000 + x)/2

20 + 0.02x = 550 - 0.5x

0.52x = 530

x = 530 / 0.52 = $1,019.23

Modigliani Company

YTM = [coupon + (face value - market value)/n] / (face value + market value)/2

0.05 = [40 + (1,000 - x)/28] / (1,000 + x)/2

0.025(1,000 + x) = 75.71 - 0.0357x

25 + 0.025x = 75.71 - 0.0357x

0.0607x = 50.71

x = 50.71 / 0.0607 = $835.42

if we want to calculate the bond price in one year, we replace 28 by 26

0.05 = [40 + (1,000 - x)/26] / (1,000 + x)/2

0.025(1,000 + x) = 78.46 - 0.0385x

25 + 0.025x = 78.46 - 0.0385x

0.0635x = 53.46

x = 53.46 / 0.0635 = $841.89

if we want to calculate the bond price in 4 years, we replace 28 by 20

0.05 = [40 + (1,000 - x)/20] / (1,000 + x)/2

25 + 0.025x = 90 - 0.05x

0.075x = 65

x = 65 / 0.075 = $866.67

if we want to calculate the bond price in 9 years, we replace 28 by 10

0.05 = [40 + (1,000 - x)/10] / (1,000 + x)/2

25 + 0.025x = 140 - 0.1x

0.125x = 115

x = 115 / 0.125 = $920

if we want to calculate the bond price in 13 years, we replace 28 by 2

0.05 = [40 + (1,000 - x)/2] / (1,000 + x)/2

25 + 0.025x = 540 - 0.5x

0.525x = 515

x = 515 / 0.525 = $980.95

A government has decided to phase out its antipoverty program support payments more slowly to help the near-poor become self-sufficient. One criticism about this policy is likely to be

Answers

Answer:

that this antipoverty program costs the government more money.

Explanation:

The criticism would be that the that this antipoverty program costs the government more money. If the government should phase its support to anti poverty payments more slowly, the criticism would be that the programs costs more money.

Therefore this option is the right answer

Taylor Swift purchased airline tickets for her dancers to Las Vegas online. Prior to completing the purchase she was required to initial a statement that said that she had read the applicable rules and restrictions and she agreed with them. The rules were readily available for her review by clicking on an icon. If Taylor initials the statement without reading the rules, is she bound by them? Explain why or why not using the elements of contracts.

Answers

Answer:

Yes, she is bound by the terms and conditions agreed.

Explanation:

It doesn't matter if Taylor Swift had read or not the terms and conditions of the contract because it was her negligence which doesn't have any impact on the contract. She after clicking the agreeing the terms and condition button and processng her payment has actually formed a contract. The court is not concerned with whether or not Taylor Swift has read the clauses or not.

The specific meaning of goodwill in accounting is: Multiple Choice The amount by which a company's value exceeds the value of its individual assets and liabilities. Long term assets held as investment. The support of the board of directors for the operating decisions of management. The cost of developing, maintaining, or enhancing the value of a trademark. Rights granted an entity to deliver a product or service under specified conditions.

Answers

Answer:

Option A. The amount by which a company's value exceeds the value of its individual assets and liabilities

Explanation:

The reason is that goodwill not only measures the business valuable tangible and intangible assets but also the intangible assets that can not be valued which the company has earned due to its business operations, this includes customer loyalty, key employees, brand's value, etc.

This is the reason why the value of the company's aggregate assets are always above the aggregate market value of assets not sold altogether. Hence the option A is correct here.

Record the following process costing transactions in the general journal:
a. Purchase of raw materials on account, $9, 300
b. Requisition of direct materials to Assembly Department, $4, 300 Finishing Department, $2, 400
c. Incurrence and payment of direct labor, $10, 500 (these costs should be debited to WIP Inventory-Assembly)
d. Incurrence of manufacturing overhead costs (unpaid): Property taxes-plant, $1, 800 Utilities-plant, $4, 800 Insurance-plant, $1, 700 Depreciation-plant, $3, 800
e. Assignment of conversion costs to the Assembly Department: Direct labor, $5, 000 Manufacturing overhead, $2, 600
f. Assignment of conversion costs to the Finishing Department: Direct labor, $4, 700 Manufacturing overhead, $6, 600
g. Cost of goods completed and transferred out of the Assembly Department to the Finishing Department, $10, 500
h. Cost of goods completed and transferred out of the Finishing Department into Finished Goods Inventory, $15, 600

Answers

Answer:

a.

Raw Materials $9,300 (debit)

Account Payable $9,300 (credit)

b.

Assembly Department  $4,300 (debit)

Finishing Department $2,400 (debit)

Raw Materials $6,700 (credit)

c.

WIP Inventory-Assembly $10,500 (debit)

Cash $10,500 (credit)

d.

Overheads $12,100 (debit)

Property taxes-plant: Payable $1, 800 (credit)

Utilities-plant : Payable $4, 800 (credit)

Insurance-plant : Payable, $1, 700 (credit)

Provision for Depreciation-plant, $3, 800 (credit)

e.

Work In Process -  Assembly Department $7,600 (debit)

Direct labor, $5, 000 (credit)

Manufacturing overhead, $2, 600 (credit)

f.

Work In Process -  Finishing Department $11,300 (debit)

Direct labor, $4,700 (credit)

Manufacturing overhead, $6,600 (credit)

g.

Finishing Department, $10,500 (debit)

Assembly Department $10,500 (credit)

h.

Finished Goods Inventory $15,600 (debit)

Finishing Department $15,600 (credit)

Explanation:

Manufacturing costs accumulate in the Work In Process Account of their respective departments.

When goods are transferred out of the Assembly Department to the Finishing Department, de-recognize the cost from Assembly Department (credit) and recognized the cost in Finishing Department (debit).

When cost of goods completed are transferred out of the Finishing Department into Finished Goods Inventory, we de-recognize the cost from  Finishing Department and recognize it in the Finished Goods Inventory.

You expect KT industries​ (KTI) will have earnings per share of $ 3 this year and expect that they will pay out $ 2.25 of these earnings to shareholders in the form of a dividend. ​ KATIE's return on new investments is 16​% and their equity cost of capital is 15​%. The expected growth rate for​ KTIs dividends is closest​ to:

Answers

Answer:

4%

Explanation:

the growth rate (g) = retention rate (the amount of net income that the company keeps in order to grow, and therefore, does not distribute to stockholders) x ROI (return on investments)

retention rate = ($3 - $2.25) / $3 = 0.25ROI = 16%

g = 0.25 x 16% = 4%

High pressure for local adaptation combined with low pressure for lower costs would suggest what type of international strategy

Answers

Answer: transnational

Explanation:

New firms that enter the global market are usually faced with the option of either adapting to the country's local market or whether they should reduce costs.

High pressure for local adaptation combined with low pressure for lower costs would suggest transactional strategy.

Grand River Corporation reported taxable income of $550,000 in 20X3 and paid federal income taxes of $192,500. Not included in the computation was a disallowed meals and entertainment expense of $3,000, tax-exempt income of $2,000, and deferred gain on a current-year transaction treated as an installment sale of $30,000. The corporation's current earnings and profits for 20X3 would be:_________

Answers

Answer:

$336,500

Explanation:

Grand River corporation has a taxable income of $500,000 in 20X3

They paid a federal income tax of $192,500

The amount of expense that was not added to the report is $3,000

The tax exempt income is $2,000

The deferred gain is $30,000

Therefore, the current earinings and profits of the corporation for the year 20X3 can be calculated as follows

= Taxable income-federal income taxes-expenses-tax exempt income+deferred gain

=$500,000-$192,500-$3,000+$2,000+$30,000

= $336,500

Hence the current earnings and profits for the corporation is $336,500

On March 31, 2021, Canseco Plumbing Fixtures purchased equipment for $56,000. Residual value at the end of an estimated four-year service life is expected to be $2,000. The company expects the equipment to operate for 15,000 hours. The equipment operated for 3,500 and 4,300 hours in 2021 and 2022, respectively. Required: a. Calculate depreciation expense for 2021 and 2022 using straight-line method. b. Calculate depreciation expense for 2021 and 2022 using double-declining-balance method. c. Calculate depreciation expense for 2021 and 2022 using units-of-production using hours operated.

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Purchasing price= $56,000

Residual value= $2,000

Estimated useful life= 4 years

A. To calculate the depreciation expense under the straight-line method, we need to use the following formula:

Annual depreciation= (original cost - salvage value)/estimated life (years)

Annual depreciation= (56,000 - 2,000)/4

Annual depreciation= 13,500

2021= (13,500/12)*= $10,125

2022= 13,500

B. To calculate the depreciation expense under the double-declining balance method, we need to use the following formula:

Annual depreciation= 2*[(book value)/estimated life (years)]

2021= [(2*13,500)/12]*9= $20,250

2022= [(54,000 - 20,250)/4]*2= $16,875

C. To calculate the depreciation expense under the units of production method, we need to use the following formula:

Annual depreciation= [(original cost - salvage value)/useful life of production in hours]*hours operated

The company expects the equipment to operate for 15,000 hours. The equipment operated for 3,500 and 4,300 hours in 2021 and 2022, respectively.

2021= (54,000/15,000)*3,500= $12,600

2022= 3.6*4,300= $15,480

An individual who lived in State B is an existing client of Broker-Dealer. She has temporarily relocated to State A. She contacts her agent located in State B to buy securities. Which statement is TRUE

Answers

Answer: c. The Broker-Dealer and the agent must be registered in both States A and B

Explanation:

Various States have their own laws on Registration of traders of securities known as Blue Sky laws.

These laws generally provide that trading agents need to be registered in a state in be able to trade securities for a client in that state. Trading Agents in this context refer but are not limited to, Broker-dealers, Agents, Investment Advisers, and Investment Adviser Representatives.

Both the Broker-Dealer and the Agent therefore need to be registered in both states for them to have handled her transactions in the past when she was in State B and in the present when she has relocated to State A.

Denver Co. has a probable loss that can only be reasonably estimated within a range of outcomes. No single amount within the range is a better estimate than any other amount. The loss accrual should be

Answers

Answer: the minimum of the range

Explanation:

From the question, we are informed that Denver Corporation has a probable loss that can only be reasonably estimated within a range of outcomes and that no single amount that is within the range is a better estimate than any other amount.

Based on the information that has been given in the question,the loss accrual should be the minimum of the range.

A check-processing center uses exponential smoothing to forecast the number of incoming checks each month. The number of checks received in June was 40 million, while the forecast was 42 million. A smoothing constant of .2 is used. a) What is the forecast for July

Answers

Answer:

41.6 million

Explanation:

Given:

Number of checks in June = 40,000,000

Forecast in June = 42,000,000

Smoothing constant = 0.2

Required:

Find the forecast for July

To find July's forecast, use the formula:

July's forecast = (Number of checks in June * Smoothing constant) + (Forecast demand in June * (1 - Smoothing constant))

Substitute figures:

(40,000,000 * 0.2) + (42,000,000 * (1 - 0.2))

= (8,000,000) + (42,000,000 * 0.8)

= (8,000,000 + 33,600,000)

= 41,600,000

Forcast in July is 41.6 million

A company purchased an asset for $2,900,000 that will be used in a 3-year project. The asset is in the 3-year MACRS class. The depreciation percentage each year is 33.33 percent, 44.45 percent, and 14.81 percent, respectively. What is the book value of the equipment at the end of the project

Answers

Answer: $214,890

Explanation:

From the question, we are informed that a company purchased an asset for $2,900,000 that will be used in a 3-year project. The asset is in the 3-year MACRS class and the depreciation percentage each year is 33.33 percent, 44.45 percent, and 14.81 percent, respectively.

The book value of the equipment at the end of the project will be the accumulated depreciation deducted from the purchase price. This will be:

= $2,900,000 - [1 - (33.33% + 44.45% + 14.81%)]

= $2,900,000 - [1 - (0.3333 + 0.4445 + 0.1481)]

= $2,900,000 - (1 - 0.9259)

= $2,900,000 - 0.0741

= $214,890.

If a company made a bank deposit on September 30 that did not appear on the bank statement dated September 30, in preparing the September 30 bank reconciliation, the company should:

Answers

Answer:

The answer is 'add the deposit to the end cash balance per bank statement'

Explanation:

The company made a deposit on the last day of September and this was not recorded by the bank i.e it will not be shown on the bank statement at September 30. The company had already recorded this deposit in the cash book at office. This means the bank statement is less this deposit amount.

To correct this anomaly, the deposit that was not recorded by the bank will be added to the end cash balance as per bank statement.

When conducting a five Cs analysis and developing the context, which factor should NOT be included in the analysis? Group of answer choices Firm capabilities Culture Technology Legal context

Answers

Answer: Firm Capabilities

Explanation:

The 5Cs of Marketing are used by Companies to come up with effective Marketing strategies by using them to clarify exactly what needs to be accomplished.

The 5Cs are; Company, Customer, Collaborators, Competition and Context.

Firm Capabilities does not fall under Context because Context deals with Political, Social, Economical and Technological aspects of the place in question.

Firm Capabilities fall under Company analysis where the company aims to find out if it is capable of of meeting Consumer demands.

Your company is producing a new ointment for sore muscles. You want to convince a national chain of boxing gyms to use this product. Why is it important to send a business letter in this situation

Answers

Answer:

It is important to send a business letter as a way to introduce itself as a company and in order to communicate that the company is interested in starting a relationship with the other one so therefore they can improve their situation in the market.

Explanation:

To begin with, a "Business Letter" is the type of letter that is sent from one company to another one in order to make the first step to establish a future relationship between those companies. It also can be sent from one company to its clients, suppliers, etc. Moreover, this type of communication implicates a formal and permanent record that it can be saved by any party in order to use it later as a prove of the facts established in the letter. Furthermore, every letter has its unique type of content that it will be determined by the type of relationship that the parties have with each other.  

$90,000,000, ROA of 9.00 percent, ROE of 12.00 percent, and a net profit margin of 8.00 percent. What are the company's net income and net sales? Calculate the firm’s debt-to-equity ratio.

Answers

Answer:

0.333 Times

Explanation:

The computation of debt-to-equity ratio is shown below:-

But before that we need to determine the following items

ROA = Net income ÷ Total Assets

9.00% = Net income ÷ $90,000,000

Net income =9.00% × $90,000,000

= $8,100,000

Profit margin = Net income ÷ Net Sales

8% = $8,100,000 ÷ Net sales

Net sales = $101,250,000

ROE = Net income ÷ Shareholders equity

12% = $8,100,000 ÷ Shareholders equity

Shareholders equity = $67,500,000

Total Liabilities = Total Assets - Equity

= $90,000,000 - $67,500,000

= $22,500,000

Debt - Equity ratio = Total Liabilities ÷ Equity

= $22,500,000 ÷ $67,500,000

= 0.333 Times

Equipment was purchased for $161500. Freight charges amounted to $5500 and there was a cost of $10000 for building a foundation and installing the equipment. It is estimated that the equipment will have a $38000 salvage value at the end of its 5-year useful life. Depreciation Expense each year using the straight-line method will be

Answers

Answer:

$27,800

Explanation:

Straight line depreciation expense = (Cost of asset - Salvage value) / useful life

Cost of asset = $161500 + $5500 +  10000 =$177,000

$177,000 - $38000 = $139,000 / 5 =$27,800

depreciation expense each year would be $27,800

The two economists associated with the development of the theory of monopolistic competition were:________

a. Carl Menger and Eugen Von Bohm-Bawerk.
b. Joan Robinson and Edward Chamberlin.
c. John Neville Keynes and John Maynard Keynes.
d. David Hume and Adam Smith.

Answers

Answer:

b. Joan Robinson and Edward Chamberlin.

Explanation:

The Theory of Monopolistic Competition was published in 1933 in a book that was written by Edward Chamberlain who was an American economist. Also, Joan Robinson, a British economist, wrote a book called The Economics of Imperfect Competition in the same year that was about the same topic. Because of that, the answer is that the two economists associated with the development of the theory of monopolistic competition were Joan Robinson and Edward Chamberlin.

6. How much do you have to deposit today so that you can withdraw $50,000 a year at the end of years 5 through 9, and $25,000 at the end of year 10? Assume that you can earn an annual rate of 8 percent.

Answers

Answer:

$158,317.88

Explanation:

we have to calculate the present value of the cash flows:

PV = $50,000 / 1.08⁵ + $50,000 / 1.08⁶ + $50,000 / 1.08⁷ + $50,000 / 1.08⁸ + $50,000 / 1.08⁹ + $25,000 / 1.08¹⁰ = $34,029.16 + $31,508.48 +$29,174.52 + $27,013.44 + $25,012.44 + $11,579.84 = $158,317.88

If we deposit $158,317.88 today, we will be able to withdraw $50,000 at the end of years 5 to 9, and $25,000 on year 10.

Jeff Heun, president of Vaughn Always, agrees to construct a concrete cart path at Dakota Golf Club. Vaughn Always enters into a contract with Dakota to construct the path for $174,000. In addition, as part of the contract, a performance bonus of $43,200 will be paid based on the timing of completion. The performance bonus will be paid fully if completed by the agreed-upon date. The performance bonus decreases by $10,800 per week for every week beyond the agreed-upon completion date. Jeff has been involved in a number of contracts that had performance bonuses as part of the agreement in the past. As a result, he is fairly confident that he will receive a good portion of the performance bonus. Jeff estimates, given the constraints of his schedule related to other jobs, that there is 50% probability that he will complete the project on time, a 25% probability that he will be 1 week late, and a 25% probability that he will be 2 weeks late.A) Determine the transaction price that Concrete Always should compute for this agreement.
B) Assume that Jeff Heun has reviewed his work schedule and decided that it makes sense to complete this project on time. Assuming that he now believes that the probability for completing the project on time is 90% and otherwise it will be finished 1 week late, determine the transaction price.

Answers

Answer:

A) Determine the transaction price that Concrete Always should compute for this agreement.

total transaction price = contract price ($174,000) + expected value of the bonus

expected value of the bonus:

$43,200 x 50% = $21,600($43,200 - $10,800) x 25% = $8,100($43,200 - $10,800 - $10,800) x 25% = $5,400total = $35,100

total transaction price = $174,000 + $35,100 = $209,100

B) Assume that Jeff Heun has reviewed his work schedule and decided that it makes sense to complete this project on time. Assuming that he now believes that the probability for completing the project on time is 90% and otherwise it will be finished 1 week late, determine the transaction price.

total transaction price = contract price ($174,000) + expected value of the bonus

expected value of the bonus:

$43,200 x 90% = $38,880($43,200 - $10,800) x 10% = $3,240total = $42,120

total transaction price = $174,000 + $42,120 = $216,120

Which of the following strategies are not generally used a. Dynamic by using options, futures, swaps, and other more complex derivatives instruments to amplify fund returns b. Passive by following indexes with minimum managerial control c. Neutral, by following market and its growth d. All of the above

Answers

Answer:

E) None of the above.

Explanation:

All the strategies described here are common among Investors.

For instance, A market-neutral strategy refers to an investment strategy deployed by an investment manager or investor that is focused on profiting from both bearish and bullish trends of one or more markets, while avoiding risks.

Cheers!

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.

There are zero coupon bonds outstanding that have a YTM of 6.27 percent and mature in 14 years. The bonds have a par value of $10,000. If we assume semiannual compounding, what is the price of the bonds?

Answers

Answer:

Price of the Bond is  $4,268.26

Explanation:

The price of the bonds can be obtained using a Financial calculator by entering the data as follows :

r = 6.27%

Pmt = $0

n = 14

Fv = $10,000

Pv = ? Price of the Bond

Therefore,  Pv, Price of the Bond is $4,268.2561.

Thus Price of the Bond is  $4,268.26 ( 2 decimal places).

In each of the following independent situations, determine the dividends received deduction for the calendar year C corporation. Assume that Rose Corporation owns 15%, Pansy owns 10% and Daffodil owns 55% of the stock in the corporations paying the dividends.

Rose Corporation Pansy Corporation Daffodil Corporation
Income from operations $1,200,000 $1,200,000 $1,200,000
Expenses from operations (800,000) (1,300,000) (1,500,000)
Qualifying dividends 400,000 400,000 400,000

Required:
a. The dividends received deduction for Rose Corporation is $__________
b. The dividends received deduction for Pansy Corporation is $_____________
c. The dividends received deduction for Daffodil Corporation is $____________

Answers

Answer:

a. The dividends received deduction for Rose Corporation is $ 280,000

b. The dividends received deduction for Pansy Corporation is $ 280,000

c. The dividends received deduction for Daffodil Corporation is $ 320,000

Explanation:

a. The dividends received deduction for Rose Corporation would be calculated as follows:

dividends received deduction for Rose Corporation=Qualifying dividends*70%

dividends received deduction for Rose Corporation=$400,000*70%

dividends received deduction for Rose Corporation=$280,000

The dividends received deduction for Rose Corporation is $ 280,000

b. The dividends received deduction for Pansy Corporation would be calculated as follows:

dividends received deduction for  Pansy Corporation=Qualifying dividends*70%

dividends received deduction for  Pansy Corporation=$400,000*70%

dividends received deduction for  Pansy Corporation=$280,000

The dividends received deduction for Pansy Corporation is $ 280,000

c. The dividends received deduction for Daffodil Corporation  would be calculated as follows:

dividends received deduction for Daffodil Corporation=Qualifying dividends*70%

dividends received deduction for  Daffodil Corporation=$400,000*80%

dividends received deduction for  Daffodil Corporation=$320,000

The dividends received deduction for Daffodil Corporation is $ 320,000

HH Industries has 50 million shares that are currently trading for $4 per share and $200 million worth of debt. The debt is risk free and has and interest rate of 5%, and the expected return of HH stock is 11%. Suppose a strike causes the price of HH stock to fall 25% to $3 per share. The value of the risk free debt is unchanged. Assuming there are no taxes and the risk of HH's assets is unchanged, what happens to HH's equity cost of capital

Answers

Answer:

12%

Explanation:

For computing the equity cost of capital first we have to determine the weight of the capital structure after that the WACC and then finally equity cost of capital which is shown below:

Weight of capital structure

For debt  

= $200 million ÷ $400 million

= 0.50

For equity

= 50 million × $4 ÷ $400 million

= 0.50

Now the WACC is

= 0.50  11% + 0.50 × 5%

= 8%

Since the value fo equity is declined by

= 50 × $3

= $150

Now the equity cost of capital is

= WACC + (WACC - interest rate) × (debt ÷ equity)

= 8% + (8% - 5%) × (200 ÷ 150)

= 12%

If the Federal Reserve lowers the target federal funds rate, Group of answer choices the discount rate rises liquidity in the banking system is increased securities prices fall required reserves are decreased

Answers

Answer: Liquidity in the banking system is increased

Explanation:

The Federal Funds rate is the interest rate at which commercial banks are allowed to lend each other their excess reserves overnight to meet reserve requirements.

If this rate were to be reduced, it would make lending cheaper between banks who would then take advantage of this to borrow more occasionally. This will then translate to a higher liquidity amongst the banks.

Consider these long-term investment data: • The price of a 10-year $100 par zero-coupon inflation-indexed bond is $84.49. • A real-estate property is expected to yield 2% per quarter (nominal) with a SD of the (effective) quarterly rate of 10%. Compute the annual rate of return on the real (i.e., inflation-indexed) bond.

Answers

Answer:

Annual rate 0.017

Explanation:

Computation of the annual rate on the real bond.

Using this formula

Annual rate = Par Zero coupon inflation index/(1+r) ^Numbers of years =Inflation-indexed bond

Let plug in the formula

Annual rate=100 / (1 + r) ^10 = 84.49

Annual rate= (100 / 84.49)^1 /10 − 1

Annual rate=(1.18357)^0.1-1

Annual rate=1.016-1

Annual rate=0.017

Therefore the annual rate of return will be 0.017

Thomson Co. produces and distributes semiconductors for use by computer manufacturers. Thomson Co. issued $240,000 of 10-year, 9% bonds on May 1 of the current year at face value, with interest payable on May 1 and November 1. The fiscal year of the company is the calendar year.

Journalize the entries to record the following selected transactions for the current year.

May 1 Issued the bonds for cash at their face amount.
Nov. 1 Paid the interest on the bonds.
Dec. 31 Recorded accrued interest for two months.

Answers

Answer:

Thomson Co.

Journal entries:

May 1:

Debit Cash Account $240,000

Credit Bonds Payable $240,000

To record the issue of 10-year, 9% bonds at face value.

Nov. 9:

Debit Interest on Bonds $10,800

Credit Cash Account $10800

To record the payment of 6-months interest.

Dec. 31:

Debit Interest on Bonds $3,600

Credit Interest on Bonds Payable $3,600

To record two-months interest accrued.

Explanation:

The journal entries made by Thomson Co. are to record the bond transactions.  For example, when the bonds were issued, cash was received.  This transaction gives rise to a debit to the Cash Account that received the value and a credit to the Bonds Payable Account that gave the value.  The bonds payable account represents the liability that is contracted by the bonds issue.  Recording these transactions in the journal show their effects on the accounting equation that requires assets to be equal to liabilities and owner's' equity following each transaction.

Louvers, Inc., accepted a $15,000, 180-day, 10 percent note from a customer on May 31. On June 30, Louvers prepared a period-end adjusting entry to accrue the $125 of interest owed on the note. The note is honored on November 27.

Required:
Prepare the necessary November 27 entry for Louvers.

Answers

Answer:

Entry for November 27 is given below

Explanation:

Note receivable = $15,000

Interest receivable = $125

Interest Revenue = $15,000 x 10% x 180/360

Interest Revenue = $750 - $125 = $625

Entry

                                             DEBIT       CREDIT

Cash                                    $15,750

Interest receivable                                  $125

Interest Revenue                                     $625

Note receivable                                       $15,000

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