The Tipping Point for the Union Square Hospitality Group The initial wave of the coronavirus pandemic passed in July 2020 as Danny Meyer, the CEO of the Union Square Hotel, watched.
What would you say the hospitality is?
The word hospitality, which connotes welcoming guests or offering a home away from home, is derived from the Latin word "hospes," which also means visitor or stranger.
To guests or people they have just met, a person who is hospitable is courteous, generous, and welcoming. The locals are warm and hospitable.
Hospitality skills are the aptitudes that allow those working in the business to carry out tasks successfully and excel in their careers.
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On the basis of the three individual demand schedules below, and assuming these three people are the only ones in the society, determine (a) the market demand schedule on the assumption that the good is a private good and (b) the collective demand schedule on the assumption that the good is a public good. Responses go into the gray shaded cells.
Market Demand Schedule: Private Good - Horizontal (Quantity wise summation) of individual demand curves, schedules. Public Good - Vertical (Price wise summation) of individual demand curves, schedules.
What is the market demand schedule of goods? Explanation.The total quantity of goods all market buyers are able & willing to buy at a price or period of time: is graphically represented by the Market Demand Curve, and is tabularly represented by the Market Demand Schedule.
Private Good is an excludable rival good. The public good is a non-excludable non-rival good.
The market demand schedule for a private good is:
Graphically, the horizontal summation of individual demand curves
Schedule-wise, added total quantity demanded at the corresponding price.
The market Demand schedule of the public good is:
Graphically, the vertical summation of individual supply curves.
Schedule-wise added total willingness to pay for a given corresponding social quantity.
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if businesses believe that an economic expansion is around the corner, then businesses are likely to . select the correct answer below: increase investment expenditures reduce investment expenditures reduce their expectations of future profit keep the same levels of investment expenditures
if businesses believe that an economic expansion is around the corner, then businesses are likely to increase investment expenditures.
What is investment expenditures?Investment expenses relate to capital projects. Included are direct investment expenses, authority-granted loans and advances, and loan repayments (equipment and real estate acquisitions, new work, major repairs). Investment expenditures are costs incurred for brand-new capital equipment. The four types of investment include new nonresidential structures, adjustments to inventory, producer's durable equipment and software, and residential structures. The short- and long-term growth of the economy can be impacted by business investment. Because physical capital is generated and sold, a rise in business investment immediately raises the present level of gross domestic product (GDP).
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which of the following accurately explain the importance of the ceteris paribus assumption for an economic model? check all that apply.it allows economists to incorporate association in the economic model.it allows economists to study all the variables that can possibly be include
Explanation:
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Securities traders would consider which of the following to be the most relevant indicator of expected market volatility?
A)
The advance/decline ratio
B)
The market's beta
C)
The VIX Index
D)
The S&P 500 Index
(A) The advance decline ratio securities traders would consider which of the following to be the most relevant indicator of expected market volatility
Increased market volatility is usually caused by economic or policy factors,including changes in other markets, interest rate hikes, and the Fed current monetary policy.Political instability and other global events,like a pandemic or a war,can also lead volatility.Subtract the number of stocks that finished lower on the day from the number of stocks that finished higher on the day.This will give you the Net Advances means the number of stocks closing at a higher price than the previous day's close, and declines is the number of stocks closing at a lower price than the previous day's close.Advance Volume refers to the cumulative total number of shares traded for all stocks from the group of the decline Volume refers to the total cumulative number of shares traded for all stocks from the group of the Declining stocks within a given time frame.
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micah sherman works in the payroll department at radiance windows. the employer has determined that the payroll functions should be moved to a cloud-based platform that can support its 500 employees, be used remotely, and have requested recommendations. what options could micah propose? note: you may select more than one answer. single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. any boxes left with a question mark will be automatically graded as incorrect. check all that apply administration of payroll
The options that Micah could Micah propose are employee security and confidentiality and administration of payroll. Thus, options (a and b) are considered to be correct.
Give a brief account on payroll.A payroll is a list of the employees of a company who are eligible for payments as well as other work benefits, together with the amounts that should be paid to them. Payroll can refer to a company's records of payments made to employees in the past, such as salaries and wages, bonuses, and taxes withheld, or it can refer to the department within the company that deals with compensation, in addition to the amounts that each employee should receive for time worked or tasks completed. A business has the option of managing every step of the payroll process internally or outsourcing certain steps to a payroll processing firm. Employee exemptions, record-keeping standards, and tax laws are among the federal, state, and local restrictions that apply to payroll in the United States.
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The complete question is attached below :
cormac purchased furniture from a local business with no payments for 12 months at 0% interest. six months later, he was told he owed the original amount, plus interest and late fees. when he finally reported the company, he correctly reported them to the:
Cormac purchased furniture from a local business with no payments for 12 months at 0% interest. six months later, he was told he owed the original amount, plus interest and late fees. when he finally reported the company, he correctly reported them to the: Consumer Financial Protection Bureau
The United States government's Consumer Financial Protection Bureau (CFPB) is the organization in charge of overseeing consumer protection in the financial industry. Banks, credit unions, securities companies, payday lenders, mortgage-servicing businesses, foreclosure relief services, debt collectors, and other American-based financial businesses fall under the purview of the Consumer Financial Protection Bureau (CFPB). Since its inception, the CFPB has kept an eye on how financial institutions targeted consumers using social media and algorithmic targeting.The Dodd-Frank Wall Street Reform and Consumer Protection Act, passed in 2010 as a legislative response to the financial crisis of 2007–2008 and the ensuing Great Recession, gave the green light for the establishment of the Consumer Financial Protection Bureau (CFPB).To know more about Interest here
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Furniture was bought by Cormac from a nearby store with no payments for a year and no interest. He was informed that he owed the initial sum plus interest and late fees six months later. When he did report the business, he did so to the appropriate agency: Consumer Financial Protection Bureau.
The Consumer Financial Protection Bureau supports customers by taking complaints and offering instructional resources. It regulates banks, lenders, and significant non-bank organisations such credit reporting agencies and debt collection firms.
When certain activities may be in violation of federal consumer finance law, the CFPB will occasionally issue recipients a warning letter. These are not wrongdoing-related claims. Instead, they are intended to assist recipients in reviewing specific processes to make sure businesses adhere to federal law.
The CFPB has monitored how financial institutions targeted customers through social media and algorithmic targeting ever since it was established.
The Consumer Financial Protection Bureau was authorised by the Dodd-Frank Wall Street Reform and Consumer Protection Act, which was established in 2010 in response to the financial crisis of 2007-2008 and the accompanying Great Recession (CFPB).
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purchasing agents at initech are looking in company files, trade directories, and websites, contacting suppliers for information, soliciting proposals from known vendors, and examining various online and print publications. they are in which of the following stages of the buying decision process?
The stage of decision-making process they are in at is called gathering information stage.
The purchasing agents at Initech are in the information search stage of the buying decision process. During this stage, purchasers are actively seeking out and evaluating different options that are available to them. This includes looking at company files, trade directories, websites, contacting suppliers for information, soliciting proposals from known vendors, and examining various online and print publications. By gathering this information, the purchasers can then make an informed decision on the best option that suits their needs. A decision-making process is a set of processes that an individual goes through to identify the best alternative or course of action to satisfy their needs. It is a series of procedures performed by business managers to establish the planned route for corporate objectives and to put specific actions in motion.
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Tanker Oil Co., a developmental stage enterprise, incurred the following costs during its first year of operations:
Legal fees for incorporation and other related matters $55,000
Underwriters’ fees for initial stock offering 40,000
Exploration costs and purchases of mineral rights 60,000
Tanker had no revenue during its first year of operation. What amount may Tanker capitalize as organizational costs?
The amount of the tanker will be $55000 only as like legal fees.
Of the costs listed, only $55,000 of litigation costs are capitalized as organizational costs. The underwriter's fees are equity offering costs, not expenses of the organization, and are accounted for (1) as an offset against the proceeds of the offering or (2) as a separate deferred fee that is amortized over a reasonable period of time. Exploration costs and acquisition of mining rights are considered normal operating costs.
Operating Cost:
Operating costs are related to the day-to-day maintenance and management of your business. Operating expenses include direct cost of goods sold (COGS) and other operating expenses (often referred to as selling, general and administrative expenses (SG&A)). These costs include rent, labor costs, other overhead costs, raw material costs, and maintenance costs. Operating expenses do not include non-operating expenses related to financing such as interest, investments and foreign currency translation.
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the president of eastbury society decided to hold a nation-wide protest against the government with the aim of improving the nation's legislations for offenses related to terrorism. most members of the society were not interested to participate in the protest. however, each member wanted everyone else to take part in the protest as it would force the government to control terrorist acts and ensure the safety of all citizens. which of the following was being experienced by the members of the eastbury society?
1) tragedy of the commons
2) state of nature
3) resource curse
4) collective efficacy
4) The collective efficacy of the Eastbay society members was experiencing this.
What exactly is the idea behind collective efficacy?
A shared belief that the staff at the school can improve student achievement despite other factors in the students' lives that hinder their success is referred to as collective efficacy. When teachers see themselves as members of a team working for their students, they exhibit collective efficacy.
What exactly is community collective efficacy?
What residents are willing to do to improve their communities is referred to as collective efficacy. The capacity for informal social control and the willingness to intervene are at the heart of collective efficacy, despite the fact that social cohesion is the foundation of collective efficacy.
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item2 item 2 if argentina imposes a 20 percent tax on natural gas exports to be paid by suppliers. other things equal, this causes the:
If Argentina imposes a 20 percent tax on natural gas exports to be paid by suppliers. other things equal, this causes the supply of natural gas exports to shift to the left.
What is petroleum tax?Net revenue from oil and gas finds made with petroleum authorizations issued on or after June 18, 2014, is subject to PPT. The tax must be paid in addition to the current 25% Corporation Tax (CT) rate that applies to excluded trades.
Which tax is applicable on natural gas?Natural gas is still subject to central excise duty, state VAT, and central sales tax even if it is now exempt from the GST. Although the central government doesn't impose excise taxes on natural gas sold in gaseous form, it levies a 14% tax on compressed natural gas (CNG).
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Examples of company-wide applications, called ____, include order processing systems, payroll systems, and company communications networks.
a. enterprise applications
b. network operating systems (NOS)
c. operating applications
d. legacy systems
Examples of company-wide applications, called enterprise applications (A), include order processing systems, payroll systems, and company communications networks.
Let's discuss each option we have.
Enterprise application (EA) refers to a large software platform that was designed to operate in a corporate environment. EA integrates computer systems and enables cooperative workflows.
Network operating systems or NOS is computer operating system designed to support workstations, personal computers, and LAN-connected terminals. NOS allows multiple devices to communicate and share resources within them.
Operating applications or operational applications are applications used to drive a specific decision-making process and allow its users to capture their decisions via data writeback.
Legacy sytem refers to an outdated computing system that is still in used because it still meets its original-designated needs.
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in general, a(n)___orientation is focused on offering customers what they need rather than getting customers to buy what is available for sale.
In general, a(n) Market orientation is focused on offering customers what they need rather than getting customers to buy what is available for sale.
What is market orientation?
Market orientation perspectives include decision-making perspectives, market intelligence perspectives, culturally based behavioral perspectives, strategic perspectives, and customer orientation perspectives. Market orientation ideas are used by well-known companies such as Amazon and Coca-Cola to improve or expand their goods and services.
Firms, costs, and output in a market-oriented economy are organically regulated by consumer demand for goods and services rather than by the government: A market-driven economy can present an uncertain future. India's economy has transitioned from a mixed planned economy to a mixed middle-income emerging social market economy with significant state intervention in key industries. It is the world's fifth-largest economy in terms of nominal GDP, and the third-largest in terms of purchasing power parity (PPP).
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If a company borrows money by issuing a note payable at the beginning of the accounting period, as a result, it will report ________.Interest Payable on the Income StatementInterest Expense on the Income StatementInterest Revenue on the Balance SheetInterest Expense on the Balance Sheet
If a company borrows money by issuing a note payable at the beginning of the accounting period, as a result, it will report Interest Payable on the Income Statement.
Which line item on the income statement represents interest expense?On the income statement, interest expenditure often shows as a separate line underneath EBIT (Earnings Before Interest and Taxes). However, some companies choose to report this cost under SG&A (Selling, General & Administrative).
The cost and accrued interest must be recorded in your records. Debit your Interest Expense account and credit your Accrued Interest Payable account to reflect the accrued interest for a given accounting period. Your payable and expenditure accounts will grow as a result.
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An investment banking firm upgraded Skechers, saying it could rise 40%. What do you think, buy, short, stay away? why?
Answer: Buy
Explanation: Because i have been listening to rich dad poor dad and skechers is a big brand and all that but it will get you your money back and the money will work for you ... sorry if i'm wrong
In which of the following choices are both the stock and options positions on the same side of the market?
I. Long call/short stock
II. short call/ long stock
III. long put/short stock
IV. short put/short stock
The stock and option positions reside on the same market's opposite side in the following options: Long call/short stock & Long put/short stock.
What exactly is a market, then?The market is the total quantity of customers and sellers in the area or region underneath consideration. The sector might be a country, a state, a city, or the entire planet. The patterns of the supply and demand upon that market influence the cost pricing, and costs of trade in products.
What is required by the market?The practical demands, desires, and goals of a target audience are referred to as market needs. A company could see a void in the needs of the market and create a product to meet it. If such a community does indeed have a lot of requirements, the firm may generate a sizable profit.
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You open a savings account that earns a nominal interest rate of 1.3% interest a year. The current consumer price index is 117. In one year, the consumer price index is expected to go to 120. What is your expected real rate of return?
3%
2.7%
-2.56%
-1.26%
The expected real rate of return when the current consumer price index is 117 is -1.26%.
How do you calculate the real rate of return?To calculate the real rate of return, you need to subtract the expected inflation rate from the nominal interest rate. In this case, the expected inflation rate is (120 - 117) / 117 = 2.56%. So, the real rate of return is 1.3% - 2.56% = -1.26%.
What is real rate of return?The annual rate of return that is taken into account after taxes and inflation is known as the real rate of return. A nominal rate of return, on the other hand, is one that excludes taxes and inflation. Similar to this, the real rate of return is one that accounts for taxes or inflation in its computation.
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Suppose that Ciana is deciding whether or not to buy a pair of sneakers that she has been researching online, and also the best place to make her purchase. Three different stores in the area sell the sneakers she likes, but some stores are more convenient for Ciana to reach than others. One option is her local shoe store located only 15 minutes away from where she works, where they charge a marked-up price of $139 for the sneakers: A map of an area that displays Ciana's office and three stores. The store with the marked-up price is the closest to Ciana's office toward the northwest. The discounted price store is the farthest and it is toward the northeast of Ciana's office in a different area, and the store with the original price is towards the east of Ciana's office (across the river). Store Travel Time Each Way Price of a Sneakers (Minutes) (Dollars per sneakers) Local Shoe Store 15 139 Different Neighborhood in Town 30 104 Rural Outlet 60 73 Ciana earns an hourly wage of $50 at her job. In order to purchase her sneakers she will have to take time off work, so each hour away from her job costs her $50 in lost income. Assume that Ciana’s travel time is the same each way (to and from the store) and that it will take her 30 minutes once she reaches a store to complete her shopping. Assume throughout the question that Ciana incurs no additional costs other than the sneakers, such as gas. Complete the following table by computing the opportunity cost of Ciana's time and the total cost of shopping at each location. Store Opportunity Cost of Time Price of a Sneakers Total Cost (Dollars) (Dollars per sneakers) (Dollars) Local Shoe Store 139 Different Neighborhood in Town 104 Rural Outlet 73 Assume that Ciana considers both her opportunity costs and the price of sneakers when making her shopping decision. Ciana will minimize her cost of buying the sneakers if she shops at the .
Here's the completed table:
Store Opportunity Cost of Time Price of Sneakers Total cost
Local Shoe Store 50 * (15 + 30) / 60 = 25 139 164
Different Neighborhood
in Town 50 * (30
+ 30) / 60 =
50 104 154
Rural Outlet 50 * (60 + 30) / 60
= 100 73 173
China will minimize her cost of buying the sneakers if she shops at the Different Neighborhood in Town, as it has the lowest total cost of 154 dollars. It'll cost her $50 to spend on shopping for an hour a day and I'll take her half an hour to go through the shops and select the items she wants.
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Ferguson Finance Company provides other firms with funds to expand operations. If Kennedy strictly complies with existing laws, the firm will:a. fulfill some business ethics obligations.
b. fulfill all business ethics obligations.
c. not need to fulfill any business ethic obligations.
d. fulfill no business ethics obligations.
Ferguson Finance Company provides other firms with funds to expand operations. If Kennedy strictly complies with existing laws, the firm will fulfill some business ethics obligations.[a]
Does abiding by the law always meet all responsibilities under business ethics?
All ethical requirements are not always met by following the law. It could be unethical to prioritize a company's short-term revenues over its long-term requirements without taking those needs into account. An action's legality is never in doubt.
Ferguson Finance Company provides funding for other businesses to grow their operations. Kennedy will fulfill some corporate ethical duties if it properly abides by the law.
Therefore, A typical cause of ethical issues in business is an overemphasis on long-term profit maximization.
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total operating expenses are calculated by adding together the general and administrative and operations expense categories, and what else? select two options.
The sum of all running costs, including those for accounting, payroll, insurance, marketing, repairs, utilities, insurance, and any other expenditures the company has, may be used to determine the overall operational expenses.
The operating expenditures are easily determined by adding up all the costs that the business incurs during normal business operations. The following costs are included in the calculation of overall operating costs.
On a company's revenue statement for a particular period, general and administrative expenditures commonly show below the cost of items sold.
Operating costs, commonly referred to as selling, general, and administrative (SG&A) costs, are recurring expenses incurred by your company that are not directly tied to product manufacturing. The costs of running business are known as operating expenditures, commonly referred to as selling, general, and administrative expenses (SG&A).
Total operating expenditures are all of the costs that are incurred throughout a specific time frame as a result of regular business operations.
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lorenta company has provided the following data (ignore income taxes): 2022 revenues were $103,900. 2022 expenses were $48,900. dividends declared and paid during 2022 totaled $8,000. total assets at december 31, 2022 were $188,000. total liabilities at december 31, 2022 were $111,000. common stock at december 31, 2022 was $30,000. which of the following is not correct? Total liabilities and stockholders' equity at December 31, 2019 was $188,000.
Total stockholders' equity at December 31, 2019 was $77,000.
2019 net income was $55,000.
Retained earnings on December 31, 2019 were $188,000.
According to lorenta which is incorrect, retained earnings totaled $188,000 as of December 31, 2019. Retained Earnings is the accumulated net income or earnings of a company after dividends are paid.
Net income generated by a business unit is typically distributed to shareholders as dividends or retained internally for company growth and expansion. Retained Earnings (RE) is the amount of net income remaining in a company after paying dividends to its shareholders. The decision of whether to keep profits or distribute them to shareholders is usually left to management. Retained earnings represent the net profits that a company has accumulated over time and can be reinvested in the company or distributed to its shareholders. Therefore, it is an important variable in assessing a company's financial position.
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multiple choice question identify the item below that would be subtracted from the book balance on a bank reconciliation. multiple choice question. outstanding checks nsf check deposit in transit interest earned
NSF customer check, Monthly check charges assessed by the bank and Monthly bank service charge would be subtracted from the book balance on a bank reconciliation.
Option D , E and F are correct.
How does bank reconciliation work?The summary of the banking and business accounts that reconciles a company's bank account with its financial record is known as a bank reconciliation statement. A record of all deposits, withdrawals, and other financial transactions with a bank over a specific time period is included in the statement.
Why do we reconcile our banks?The comparison (or reconciliation) of the items entered into your company's general ledger with the additions and deductions on the bank statement is the goal of a bank reconciliation. Differences in timing can be noted if there are any, like pending payments or deposits in transit.
Question is incomplete:
Choose the items below that would be subtracted from the book balance on a bank reconciliation.
a. Cleared checks
b. Interest earned on the depositor's account
c. Outstanding checks
d. NSF customer check
e. Monthly check charges assessed by the bank
f. Monthly bank service charge
g. Note collected by the bank for the depositor
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a firm would record which of the following accounting entries after purchasing $1,750 of supplies on account?
Assets and stockholders equity increase when stockholders make an investment in the business.A trial balanceis an accounting record that includes a list of accounts and their balances at a given time
A trial balance would help in detecting a journal entry that is posted twice.The normal balance for retained earnings is a credit.Suppose that, as a firm, you have sought to raise capital and were able to do this by issuing $750,000 of common stock and taking on a $500,000 debt. What would your journal entries Debit Cash $1,250,000, Credit Common Stock $750,000, Credit Notes Payable $500,000 Issuing Common Stock and obtaining a long-term loan will increase cash.Assets decrease when expenses are paid in cash. and a $1,750 increase to Accounts Payable.An error is an unintentional mistake while an irregularity is an intentional misstatement.Amounts are transferred to the ledger,after transactions have been entered in the journal.A debit to an asset account indicates a(n) increasehe asset. accounting transactions are economic events that require recording in financial statements.
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attrition is a method of reducing the size of the workforce by permitting people who are within a few years of retirement to retire early with full benefits.
a. true
b. false
The given sttament that "attrition is a process of reducing the size of the workforce by enabling individuals who are within a few years of retirement to retire early with complete benefits" is false. Because it refers to departure of employees from the company for any reason, involuntaryor voluntary or , including termination, resignation, death or retirement.
Attrition refers to the gradual reduction of a workforce through the natural process of employees leaving an organization, either through voluntary or involuntary means. It is also referred to as "churn rate" or "employee turnover."
Voluntary attrition is when an employee chooses to leave the company, for example, by quitting or retiring, while involuntary attrition is when an employee is laid off, fired or terminated.
Thus, attrition refers to departure of employees from a company for any reason, involuntaryor voluntary or , including termination, resignation, death or retirement.
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which of the following securities is (are) exempt from state registration and filing of advertising materials? new york city municipal revenue bonds montreal bonds guaranteed by the province of quebec preferred stock of the national bank, n.a., a member of the federal reserve system preferred stock of local county bank, organized and regulated solely by the banking laws of the state of illinois
The correct option is d) i.e. all the statement given are exempted from state registration and filing of advertising materials.
i) Municipal revenue bonds issued by the city of New York.
ii) The province of Quebec guarantees Montreal bonds.
iii) Preferred stock of National Bank, N.A., A Federal Reserve System member.
iv) Local County Bank's referred stock, which is organized and regulated solely by the banking laws of the state of Illinois.
all of the above are exempted from state registration and filing of advertising materials.
The Securities and Exchange Commission is amending the Investment Advisers Act of 1940 in order to update rules governing investment adviser marketing. Exempt securities do not need to be registered because of their nature, whereas exempt transactions allow the sale of non-exempt unregistered securities if certain conditions are met.
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The complete question is:
Which of the following securities is(are) exempt from state registration and filing of advertising materials?
i) New York City municipal revenue bonds.
ii) Montreal bonds guaranteed by the province of Quebec.
iii) Preferred stock of the National Bank, N.A., a member of the Federal Reserve System.
iv) Preferred stock of Local County Bank, organized and regulated solely by the banking laws of the state of Illinois.
A) I only.
B) I and III.
C) IV only.
D) I, II, III and IV.
In the Payment Card Industry Data Security Standard (PCI DSS), which of these goals would benefit from encrypted data transmission?
Protecting cardholder data to protect cardholder data, cardholder data transmission across open networks must be encrypted.
PCI DSS Requirement 4: Encrypt cardholder data transmission across open, public networks. In this requirement, you must secure the card data when it is transmitted over an open or public network, similar to requirement 3. (e.g. Internet, 802.11, Bluetooth, GSM, CDMA, GPRS).
Encryption, tokenization, masking, and hashing are all critical components of protecting cardholder data. If an attacker circumvents other security measures and gains access to encrypted data without the necessary encryption keys, the data cannot be read or used by that individual.
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regional economic integration (rei) refers to agreements among countries in a geographic region to reduce, and ultimately remove, tariff and nontariff barriers to the free flow of goods, services, and factors of production among them
Regional economic integration involves agreements among countries in a geographic region to reduce, and ultimately remove, tariff and nontariff barriers to the free flow of goods, services, and factors of production between each other. The statement is True
By regional economic integration we mean arrangements among nations in a geographic district to diminish, and eventually eliminate, tax and nontariff hindrances to the free progression of merchandise, administrations, and variables of creation between one another.
Regional economic integration is a cycle wherein at least two nations consent to take out financial boundaries, with the ultimate objective of improving efficiency and accomplishing more noteworthy monetary reliance. There are four fundamental kinds of territorial monetary combination -
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Complete Question -
Regional economic integration involves agreements among countries in a geographic region to reduce, and ultimately remove, tariff and nontariff barriers to the free flow of goods, services, and factors of production between each other. True or False ?
prepare a journal entry for the purchase of office equipment on february 19 for $31,400, paying $6,000 cash and the remainder on account. refer to the chart of accounts for the exact wording of the account titles. know journals do not use lines for journal explanations. every line on a journal page is used for debit or credit entries. know journals will automatically indent a credit entry when a credit amount is entered.
A journal entry is a record of a financial transaction made by a company and kept in its accounting records.
A business's transactions are tracked in a journal, which also shows the debit and credit balances. These particular entries can aid in the authentication of transactions and make it easier to determine whether they are backed by bills. In the given case, $,6000 is paid in cash while the remainder is in the account.
The Journal entry will be -
Office Equipment. Dr $31,400
To Cash A/c $6,000
To Accounts Payable $25,400
( Being office equipment purchased)
Working Notes
Accounts payable = Total amount of office equipment - Amount paid in cash
= 31,400 - 25,400
= 6000
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which of the following are negative affects of the north american free trade agreement? (check all that apply.)
USMCA superseded NAFTA on July 1, 2020. NAFTA had main flaws despite its economic benefits. These disadvantages hurt American, Mexican, and environmental employees.
NAFTA - North American Free Trade Agreement
USMCA - United States-Mexico-Canada Agreement
Many US manufacturers moved some production to Mexico because labor is cheaper there. U.S.-Mexico trade imbalances reached $97.2 billion from 1994 to 2010. Mexico also took 682,900 U.S. jobs. The 2008 financial crisis may have displaced 116,400 of such positions.
Manufacturing lost 80%. California, New York, Michigan, and Texas suffered the most. They had many factories that migrated to Mexico. Automobiles, textiles, computers, and appliances were these industries.
Some companies in these industries threatened to move to Mexico to deter unionization. Workers preferred to keep the factory over joining the union. Workers lacked bargaining power without unions. That lowered wages.
According to Kate Bronfenbrenner of Cornell University, many corporations migrating to Mexico threatened to close their manufacturing. 64% of those U.S. industrial enterprises deployed that threat between 1993 and 1999. 71% by 1999.
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A company that uses job order costing reports the costs incurred below. Overhead is applied at the rate of 54% of direct materials cost. The company has no beginning Work in Process or Finished Goods inventories. Jobs 1 and 3 are not finished by the end of the month, and Job 2 is finished but not sold by month-end.
Job 1 Job 2 Job 3
Direct materials used $ 6,100 $ 8,100 $ 2,600
Direct labor used $ 9,800 $ 4,200 $ 3,200
1. Prepare job cost sheets that have direct materials, direct labor, and overhead applied for each of the three jobs for the month.
2. Determine the total dollar amount of Work in Process Inventory at the end of the month.
3. Determine the total dollar amount of Finished Goods Inventory at the end of the month.
Starr Company shows the following information for the month.
Raw materials purchased on credit $ 79,000 Direct materials used $ 55,600 Direct labor used $ 20,450 Overhead rate 125% of direct labor cost
Prepare journal entries to record the following.
1. Raw materials purchased.
2. Direct materials used.
3. Direct labor used.
4. Applied overhead.
Job Cost Sheets:
Job 1:
Direct materials used: $6,100
Direct labor used: $9,800
Overhead applied: $6,100 * 54% = $3,294
Total cost: $6,100 + $9,800 + $3,294 = $19,194
How to prepare journal entries to record the following?Job 2:
Direct materials used: $8,100
Direct labor used: $4,200
Overhead applied: $8,100 * 54% = $4,374
Total cost: $8,100 + $4,200 + $4,374 = $16,674
Job 3:
Direct materials used: $2,600
Direct labor used: $3,200
Overhead applied: $2,600 * 54% = $1,404
Total cost: $2,600 + $3,200 + $1,404 = $7,204
Total dollar amount of Work in Process Inventory at the end of the month: $19,194 + $16,674 + $7,204 = $43,072
Total dollar amount of Finished Goods Inventory at the end of the month: $0 (since Job 2 is finished but not sold by month-end)
Journal Entries:
To record raw materials purchased:
Debit: Raw Materials Inventory $79,000
Credit: Accounts Payable $79,000
To keep track of purchased raw materials:
Debit: Direct Materials Used $55,600
Credit: Raw Materials Inventory $55,600
Direct materials recorded with:
Debit: Direct Labor Used $20,450
Credit: Wages Payable $20,450
To record applied overhead:
Debit: Overhead Applied $25,563 (20,450*125%)
Credit: Manufacturing Overhead $25,563
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TRUE OR FALSE financial accounting provides information for (internal/external) users, while managerial accounting provides information for (internal/external) decision makers.
Financial accounting provides information for external users such as investors and creditors, while managerial accounting provides information for internal decision makers such as managers and business owners. The statement is true.
The process of documenting, compiling, and reporting transactions and revenue-expense generation over a period of time is known as financial accounting. Before expressing interest in working with the company, for instance, investors or sponsors must confirm an account statement.
Capital budgeting is a tool used by managerial accountants to estimate anticipated cash inflows and outflows associated with various business choices.
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