Kiona Co. set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May (the last month of the company's fiscal year). Prepare the entries.
May 1: Prepared a company check for $300 to establish the petty cash fund.
May 15: Prepared a company check to replenish the fund for the following expenditures made since May 1.
a. Paid $93.60 for janitorial services.
b. Paid $76.41 for miscellaneous expenses.
c. Paid postage expenses of $52.20.
d. Paid $68.58 to The County Gazette (the local newspaper) for an advertisement.
e. Counted $23.01 remaining in the petty cash box.
May 16: Prepared a company check for $200 to increase the fund to $500.
May 31: The petty cashier reports that $339.32 cash remains in the fund. A company check is drawn to replenish the fund for the following expenditures made since May 15.
f. Paid postage expenses of $53.73
g. Reimbursed the office manager for business mileage, $42.78.
h. Paid $44.17 to deliver merchandise to a customer, Terms FOB destination
May 31:The company decides that the May 16 increase in the fund was too large. It reduces the fund by $50, leaving a total of $450.

Answers

Answer 1

Answer:

Kiona Co.

Journal Entries:

May 1:

Debit Petty Cash Fund $300

Credit Cash Account $300

To record the establishment of the petty cash fund.

May 15:

Debit Janitorial Services $93.60

Debit Miscellaneous Expenses $76.41

Debit Office Supplies $52.20

Debit Advertisement $68.58

Credit Petty Cash Fund $290.79

May 15:

Debit Petty Cash Fund $290.79

Credit Cash Account $290.79

To record the replenishment of the fund.

Debit Cash Account $13.80

Credit Surplus Cash $13.80

To record the excess cash counted.

May 16:

Debit Petty Cash Fund $200

Credit Cash Account $200

To record the increase of the fund to $500.

May 31:

Debit Office Stationery $53.73

Debit Transport $42.78

Debit Delivery Expense $44.17

Credit Petty Cash Fund $140.68

May 31:

Debit Petty Cash Fund $140.68

Credit Cash Account $140.68

To replenish the petty cash fund.

Debit Cash Account $50

Credit Petty Cash Fund $50

To record the reduction of the petty cash fund by $50.

Explanation:

A Petty Cash Fund is a system for meeting small-ticket expenses, by the use of the float system.  This implies that the petty cashier is only reimbursed for actual expenditure in order to restore the float to the established amount.

Answer 2

If Kiona Co. set up a petty cash fund for payments of small amounts. The following transactions involving the petty cash fund occurred in May (the last month of the company's fiscal year). The appropriate journal entries are:

Kiona Co. Journal entries

May 1

Debit Petty cash $300  

Credit Cash  $300

May 15

Debit Janitorial services $93.60

Debit Miscellaneous expenses $76.41

Debit Postage expenses $52.20  

Debit Advertising expenses $68.58

Credit Cash $276.99

($300 - $23.01)

Credit Cash over and short $13.80

[($93.60+$76.41+$52.20+$68.58)-$276.99]

May 16

Debit Petty cash $200  

Credit Cash  $200

May 31

Debit Postage expenses $53.73  

Debit Mileage expenses $42.78

Debit Delivery expenses $44.17  

Debit Cash over and short $20

[$160.68-($53.73+$42.78+$44.17)]  

Credit Cash $160.68

($500-$339.32)

May 31

Debit Cash $50  

Credit Petty cash $50

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Related Questions

Grouper Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Item Quantity Cost Cost to Estimated Cost Of Normal NO. Per Replace Selling Completion Profit Unit Price and Disposal 1,320 1,500 $3.87 $3.63 $5.45 $0.421333 1,200 3.27 2.78 4.24 0.61 1426 1,100 5.45 4.48 6.05 0.48 1437 1,300 4.36 3.75 3.87 0.30 1510 1,000 2.72 2.42 3.93 0.97 1522 1,200 3.63 3.27 4.60 0.48 1573 3,300 2.18 1.94 3.03 0.91 1626 1,300 5.69 6.29 7.26 0.61 From the information above, determine the amount of Grouper Company inventory.

Answers

Answer:

Normal profit was missing, so I looked for it:

Item   Q        Cost        Cost to    Estimated       Cost                Normal*  

No.                p/ unit     replace   selling price   of Completion  profit

                                                                            and Disposal

1320 1,500   $3.87       $3.63         $5.45           $0.42                $1.38

1333 1,200   $3.27       $2.78         $4.24            $0.61                $0.67

1426 1,100    $5.45       $4.48         $6.05          $0.48                 $0.47

1437 1,300    $4.36       $3.75         $3.87          $0.30                 $0.25

1510 1,000    $2.72       $2.42         $3.93          $0.97                  $1.18

1522 1,200   $3.63       $3.27         $4.60          $0.48                 $0.84

1573 3,300   $2.18        $1.94          $3.03          $0.91                 $0.93

1626 1,300   $5.69       $6.29          $7.26         $0.61                  $1.56

we have to first determine the ceiling NRV and floor NRV

Item     Cost to    Estimated       Cost                NRV           NRV

No.       replace   selling price   of Completion   ceiling        floor

                                                    and Disposal

1320   $3.63         $5.45             $0.42                 $5.03        $3.65

1333   $2.78         $4.24              $0.61                 $3.63         $2.96

1426   $4.48         $6.05             $0.48                 $5.57         $5.10

1437    $3.75         $3.87             $0.30                 $3.57         $3.32

1510    $2.42         $3.93             $0.97                 $2.96         $1.78

1522   $3.27         $4.60             $0.48                  $4.12         $3.28

1573    $1.94          $3.03             $0.91                  $2.12          $1.19

1626   $6.29          $7.26             $0.61                 $6.65         $5.09

we have to determine the market value:

Item     Cost to    NRV           NRV           Market value

No.       replace   ceiling        floor           (middle of the 3)

1320   $3.63        $5.03        $3.65             $3.63

1333   $2.78         $3.63         $2.96            $2.96

1426   $4.48         $5.57         $5.10            $5.10

1437    $3.75         $3.57         $3.32           $3.57

1510    $2.42         $2.96         $1.78            $2.42

1522   $3.27         $4.12         $3.28            $3.28

1573    $1.94          $2.12          $1.19            $1.94

1626   $6.29         $6.65         $5.09          $6.29

Item     Market value       Cost              Quantity           Inventory

No.                                    per unit                                  value

1320      $3.63                   $3.87           1,500                 $5,445

1333      $2.96                   $3.27           1,200                 $3,552

1426       $5.10                   $5.45           1,100                 $5,610

1437       $3.57                   $4.36           1,300                 $4,641

1510       $2.42                   $2.72           1,000                 $2,420

1522      $3.28                   $3.63           1,200                 $3,939

1573       $1.94                    $2.18           3,300                 $6,402

1626      $6.29                   $5.69           1,300                 $7,397

total                                                                                   $39,406

               

Using the 1% rule-of-thumb, a rental property that gererates $1,000 per month in gross rents could potentially be a very good deal if it were listed for a sale price of A. $150,000 B. $185,000 C. $120,000 D. $75,000

Answers

Answer: $75,000

Explanation:

The 1% rule of thumb in real estate is used to evaluate the price of properties. It states that the monthly rent must be 1% or more of the purchase price of the property.

The higher the percentage of the rent over 1% the better.

In the above the best answer would be $75,000 because;

= 1,000/75,000 * 100

= 1.33%

The $1,000 is above 1% of $75,000 and so would be a very good deal.

On January 1, you sold one April S&P 500 Index futures contract at a futures price of 1,660. If the April futures price is 1,650 on February 1, your profit would be ____ if you close your position. (The contract multiplier is 250.) Multiple Choice −$5,000 −$2,500 $5,000 $2,500

Answers

Answer:

$2,500

Explanation:

The computation of profit is shown below:-

Profit = (Contract at a future price - April Future price) - Contract multiplier

= ($1,660 - $1,650) × $250

= $10 × $250

= $2,500

Therefore for computing the profit we simply applied the above formula i.e substract the April future price from the contract future price and then multiply it with the contract supplier so that the correct value could come

Suppose that the average annual malpractice cost is ​$50,000 for reckless doctors and ​$1,000 for careful doctors. If half of an insurance​ company's insured doctors are​ reckless, the company will earn zero economic profit if the price of insurance is ​$______nothing. ​If careful doctors are not willing to pay more than ​$5,000 for​ insurance, the price required for zero economic profit is ​$_______nothing.

Answers

Answer:

1. $25,500

2. $50,000

Explanation:

Company will earn zero economic profit if the price is $25,500

Insurance price = (50% x $50,000) +  (50% x $ 1,000)

Insurance price = $25,000 + $500

Insurance price = $25,500

If the careful doctors are not willing to pay more than $5,000 for insurance then I am afraid reckless doctors will take the insurance with price of $50,000

For years, Mattoon Components Company has used an actual plantwide overhead rate and based its prices on cost plus a markup of 30 percent. Recently the marketing manager, Holly Adams, and the production manager, Sue Walsh, confronted the controller with a common problem. The marketing manager expressed a concern that Mattoon's prices seem to vary widely throughout the year. According to Adams, "It seems irrational to charge higher prices when business is bad and lower prices when business is good. While we get a lot of business during high-volume months because we charge less than our competitors, it is a waste of time to even call on customers during low-volume months because we are raising prices while our competitors are lowering them." Walsh also believed that it was "folly to be so pushed that we have to pay overtime in some months and then lay employees off in others." She commented, "While there are natural variations in customer demand, the accounting system seems to amplify this variation."

a. Assume that the Mattoon Components Company had the following total manufacturing overhead costs and direct labor hours in 2016 and 2017:

Total manufacturing overhead $208,000 $250,000
Direct labor hours 20,000 28,000

Use the high-low method to develop a cost estimating equation for total manufacturing overhead.

b. Develop a predetermined rate for 2018, assuming 25,000 direct labor hours are budgeted for 2018.
c. Assume that the actual level of activity in 2018 was 30,000 direct labor hours and that the total 2018 manufacturing overhead was $250,000. Determine the underapplied or overapplied manufacturing overhead at the end of 2018.

Answers

Answer:

a) Equation: y = 103000 + 5.25 x

b)Predetermined overhead rate= $4.12  per hour

c)Under applied overhead=$ 126400

Explanation:

Using high and low

Variable overhead per hour = Overhead at high activity- Overhead at low activity/high activity - low activity

= (250,000- 208,000)/(28,000-20,000) hours =$5.25  per hour

Fixed overhead= Overhead at high act - (vc /hr × high activity)

                         = 250,000 - (5,25*28000)

                       =$103000

Equation

y = 103000 + 5.25 x

where y = total overhead, x- number of hours

Predetermined overhead rate = Total fixed overhead/ total direct labour hours

= $103,000/25,000 hours= $4.12  per hour

Predetermined overhead rate= $4.12  per hour

Over or under applied overhead

Applied overhead= pre-determined OAR × actual labour hours

= $4.12 per × 30,000= $123,600

under applied overhead = 250,000 - 123,600= 126400

under applied overhead=$ 126400

y = 103000 + 5.25 x

Predetermined overhead rate= $4.12  per hour

under applied overhead=$ 126400

GroundCover Pools, Inc., agrees to build a swimming pool for Franci, but fails to complete the job. Franci hires EquiAqua, Inc., to finish the project. Candy may recover from GroundCover:___________.
a. the contract price less costs of materials and labor.
b. the contract price.
c. the costs needed to complete construction.
d. profits plus the costs incurred up to the time of the breach.

Answers

A is the correct answer if they did something

The Green Awning is a flower and gift store. When its owner purchases the green foam used in the bottom of vases of cut flowers, floral tape used in flower arrangements, and gift cards, she is most likely making a ________. Group of answer choices

Answers

Answer:

B. straight rebuy

Explanation:

Here are the options

A. modified rebuy

B. straight rebuy

C. complex-task purchase

D. gatekeeping buy

E. new-task buy

A straight rebuy is making regular purchases of supplies. It is usually an automated purchase and most times the same supplier is used and the same brand is bought.

the green foam used in the bottom of vases of cut flowers, floral tape used in flower arrangements, and gift cards are items that would be often used in a gift and flower shops so it would be ordered on a regular basis.

I hope my answer helps you

Answer:

A) straight rebuy

Explanation:

Straight rebuy is a process that occurs when the purchase makes a purchase again without modification. This is one of the simplest types of organizational purchase, it is characterized by routine purchases and the purchase is made in the same quantities and from the same supplier.

In this type of rebuy, the buyer generally does not have many decision processes to be purchased.

Sunny corporation reported the following results for december: Description AmountNumber of units sold 800 unitsSelling price per unit $500 per unitCost of goods sold per unit (all variable) $250 per unitVariable selling expense per unit $45 per unitFixed selling expense $22,100Variable administrative expense per unit $32 per unitFixed administrative expense $15,400 The gross margin for December is:

Answers

Answer:

The gross margin for December is: 0.5%.

The Gross margin of an organisation or business measure the extent by which its income exceeds the costs it incurs in producing its goods and or services.  

The gross margin is measured in percentages. The higher the percentage of this margin, the higher the effectiveness of the company's management in deriving value from every dollar invested.

Explanation:

To arrive at Gross Margin, one is required to subtract the total cost of goods sold from total revenue for the period and dividing that number by revenue. That is:

Gross Margin (GM) = [tex]\frac{Revenue-Cost of Goods Sold}{Revenue}[/tex]

Step I - Calculate Revenue

This is given as the total amount of goods sold which is:

800 x $500 = $400,000

Step II - Calculate Cost of Goods Sold

Cost of goods sold per unit is given as

$250 per unit.

Total Cost of Goods sold therefore is

800 x $250 = $200,000

Step III - Calculate Gross Margin

= [tex]\frac{400,000-200,000}{400,000}[/tex]

= [tex]\frac{200,000}{400,000}[/tex]

= [tex]\frac{1}{2}[/tex] or 0.5%

Cheers!

From the dropdown box beside each numbered balance sheet item, select of its balance sheet classification.
Account Title Classification
1. Prepaid rent (2 months of Rent) 11. Mortgages payable (due in 6 years)
2. Equipment 12. Automobiles
3. Repairs expense 13. Notes payable (due in 3 years)
4. Land (used in operations) 14. Land held for future expansion
5. Depreciation expense -Building 15. Notes payable (due in 2 months)
6. Office equipment 16. Notes receivable (due in 2 years)
7. Common stock 17. Interest paya ble (due in 1 week)
8. Buildings 18. Long-term investment in stock
9 Bonds payable (due in 10 years) 19. Wages payable
10. Accumulated depreciation-Trucks 20. Office supplies
A. Current assets
B. Long-term investments
C. Plant assets
D. Intangible assets
E. Current liabilities
F. Long-term liabilities
G. Equity

Answers

Answer:

Balance Sheet Classifications:

                               Account Title                             Classification

1. Prepaid Rent       Prepaid Rent                              Current Assets

2. Equipment         Property, Plant, & Equipment    Plant Assets

4. Land                   Land                                            Long-term assets

5. Land                   Land                                            Long-term assets

6. Office Equipment  Property, Plant & Equipment Plant Assets

7. Common Stock  Common Stock                          Equity

8. Buildings                Property, Plant & Equipment Plant Assets

9. Bonds Payable      10-year Bonds Payable          Long-term Liabilities

10. Accumulated Depreciation -Truck                      Contra account to Long-term assets

11. Mortgages Payable  6-year Mortgages             Long-term liabilities

12. Automobiles           Automobiles                       Long-term assets

13. Notes payable        3-year Notes Payable         Long-term liabilities

14. Land                         Land                                    Long-term assets

15. Notes payable       2-month Notes Payable     Current liabilities

16. Notes Receivable  2-year Notes Receivable    Long-term assets

17. Interest Payable    Interest Payable                   Current liabilities

18. Long-term investment in stock                          Long-term investments

19. Wages Payable       Wages Payable                   Current liabilities

20. Office Supplies      Office Supplies                   Current assets

Explanation:

a) Current assets are short-term financial resources owned by the entity from which economic benefits will accrue.  They are mainly used as working capital to generate more revenue.

b) Long-term investments are investments in securities like bonds and stock held by the entity to generate interests and dividends.

c) Plant assets are property, plants, and equipment which are non current assets being used for the long-term in the running of the business, e.g. building.

d) Intangible assets are assets which are not physical in nature.  Examples of intangible assets are patents and copyrights, mining rights, and intellectual property.

e) Current liabilities are financial obligations of the entity which must be settled with financial resources within a calendar year or less.  Examples: Wages Payable, Accounts Payable, and Unearned Revenue.

f) Long-term liabilities are liabilities (financial obligations) which an entity settles with financial resources that can last for more than a calendar year.  Examples included Bonds, Notes, and other payables which are not current.

g) Equity refers to the ownership interest in an entity.  This is what the owners of the business are entitled when other creditors have been settled.  It is made of contributed capital and retained earnings.

Which one of the following is not considered as material costs? a. Partially completed motor engines for a motorcycle plant b. Bolts used in manufacturing the compressor of an engine c. Rivets for the wings of a new commercial jet aircraft d. Lumber used to build tables

Answers

Answer:

A. Partially completed motor engines for a motorcycle plant

Explanation:

Material cost is the cost of materials used to manufacture a product or provide a service. It is the cost of the raw materials and the components that are used to manufacture a product. These materials should be easily identifiable with the resulting product.

Partially completed motor engines for a motorcycle plant is not a material cost because it cannot be directly traced to a particular product

The correct option is A. Partially completed motor engines for a motorcycle plant

The following information should be considered:

Materials are used to manufacture any kind of product such as bolts, glue, lumber etc. Motor engine is just a machine, it is not considered as a direct or indirect material.

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You have been offered an investment that will pay you $10,000 in 10 years. You think a 7% annual rate compounded annually is an appropriate rate of return or interest rate for this investment. What is the most you would be willing to pay for this investment today based on this information

Answers

Answer:

Present value = $5,803.50 (Approx)

Explanation:

Given:

Future value = $10,000

Number of year = 10

Rate of return = 7% = 0.07

Find:

Present value = ?

Computation:

[tex]Present\ value = \frac{Future\ value}{(1+Rate\ of\ return)^{Number\ of\ year}} \\\\Present\ value = \frac{10,000}{(1+0.07)^{10}} \\\\Present\ value = \frac{10,000}{1.96715136} \\\\Present\ value = 5,083.49[/tex]

Present value = $5,803.50 (Approx)

Answer:

$5083.49

Explanation:

Given: future value =$ 10,000

present value  = future value/(1+r)^t

= 10000/(1+0.07)^10

= $5083.49

the most you would be willing to pay for this investment today based on this information =$5083.49

​AllCity, Inc., is financed 36 % with​ debt, 14 % with preferred​ stock, and 50 % with common stock. Its cost of debt is 5.7 %​, its preferred stock pays an annual dividend of $ 2.45 and is priced at $ 29. It has an equity beta of 1.13. Assume the​ risk-free rate is 2.4 %​, the market risk premium is 7.3 % and​ AllCity's tax rate is 35 %. What is its​ after-tax WACC? g

Answers

Answer:

WACC is 7.84%

Explanation:

First we need to calculate the after-tax cost of debt

Cost of Debt (after Tax) = Pre-tax cost of debt ( 1 - Tax rate )

Cost of Debt (after Tax) = 5.7% x ( 1 - 35% ) = 3.705%

Now calculate the cost of preferred share

Cost of preferred share = Dividend on Preferred share / Market value of preferred share

Cost of preferred share = $2.45 / $29 = 0.0845 = 8.45%

Now calculate the cost f equity

Cost of equity = Rf + Beta x Market risk premium

Cost of equity = 2.4% + 1.13 x 7.3%

Cost of equity = 2.4% + 8.249%

Cost of equity = 10.649%

Now use following formula to calclulate the WACC

WACC = ( Cost of Equity x Weight of common stock ) + ( Cost of Debt x Weight of Debt ) + ( Cost of preferred share x weight of preferred share )

WACC = ( 10.649% x 50% ) + ( 3.705% x 36% ) + ( 8.45% x 14% )

WACC = 5.3245% + 1.3338% + 1.183%

WACC = 7.8413%

g A firm in the United Kingdom hires a firm in the U.S. to train its managers. By itself this transaction a. increases U.S. imports and decreases U.S. net exports. b. increases U.S. imports and increases U.S. net exports. c. increases U.S. exports and decreases U.S. net exports. d. increases U.S. exports and increases U.S. net exports.

Answers

Answer:

Option “D” increases (rise) U.S. exports and increases U.S. net exports.

Explanation:

Option “D” is correct because when the United Kingdom hire a firm in the U.S. that means the export of the U.S has increased and import of the United Kingdom has increased. The net export is the amount that comes after subtracting the import from export so an increase in U.S. export will show the increase in U.S  net export.

More expensive procedures for measuring a job candidate's appropriateness for a position are justified when:___________
a) labor costs are variable and rise with productivity gains
b) labor markets are tight
c) tenure in the job is expected to be relatively short
d) incremental increases in performance reap large rewards for the organization
e) there are only a few applicants to choose from
f) all of the above

Answers

Answer:

a) labor costs are variable and rise with productivity gains

Explanation:

A more expensive procedure for the measuring the candidate's job appropriateness can be from the labour costs that are highly variable and varies with the increases in the position of labour productivity. Thus companies have to do cost estimation first and based on the performance and the need of the candidate they have to justify there their positions.

Computing unit and inventory costs under absorption costing LO P1
Trio Company reports the following information for the current year, which is its first year of operations.
Direct materials $ 13 per unit
Direct labor $ 17 per unit
Overhead costs for the year $100,000 per year
Variable overhead 200,000 per year
Fixed overhead Units produced this year 25,000 units
Units sold this year 19,000 units
Ending finished goods inventory in units 6,000 units
Compute the cost per unit using absorption costing Cost per unit of finished goods using: Absorption costing Cost per unit of finished goods
Determine the cost of ending finished goods inventory using absorption costing

Answers

Answer:

Unitary production cost= $42

Ending inventory= $252,000

Explanation:

Giving the following information:

Direct materials $ 13 per unit

Direct labor $ 17 per unit

Fixed overhead costs for the year= $100,000 per year

Variable overhead= 200,000 per year

Units produced this year 25,000 units

Ending finished goods inventory in units 6,000 units

The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.

First, we need to calculate the unitary fixed and variable cost:

Unitary overhead= (100,000 + 200,000)/25,000= $12

Unitary production cost= 13 + 17 + 12= $42

COGS= 19,000*42= $798,000

Ending inventory= 6,000*42= $252,000

In the 1990s politicians in Washington D.C. were looking for ways to balance the budget. Former Federal Reserve Chairman Alan Greenspan brought attention to the importance of the Consumer Price Index (CPI) and its link to cost-of-living adjustments (COLAs) in several areas of the federal budget--most notably Social Security. Alan Greenspan argued that the CPI overstated inflation and thus led to unjustified COLAs. According to Alan Greenspan, these unjustified COLAs therefore increased the deficit, and if the overstatements in the CPI were corrected this would contribute to balancing the budget. The Senate Finance Committee created the Boskin Commission in the 1990s to examine possible overstatements of the CPI. The commission came out with its estimate that the CPI overstated inflation by 1.1%. Answer the following questions: 1. If the Boskin Commission's estimate was right and the CPI overstates inflation by 1.1 % every year--what does that say about real GDP per capita and living standards in general in the United States, which are affected by the CPI

Answers

Answer:

Explanation:

If the Boskin Commission's estimate was right and consumer price index overstated inflation by 1.1% every year, this is what we can derive about REAL GDP PER CAPITA and GENERAL LIVING STANDARDS IN THE UNITED STATES:

(A) Real Gross Domestic Product per Capita is the total (gross) production per head or per person (per capita) within (domestic) an economy; after accounting or adjusting for inflation. Before adjusting for inflation, we have the Nominal GDP. So the term "real" shows that the value has accounted for inflation. If inflation is positive in the economy, then Real GDP figure will be less than Nominal GDP figure. I hope you understand this background information.

So if consumer price index is overstating inflation, real GDP per capita will be higher than it is perceived/calculated to be, in those years

(B) The general standard of living (which is affected by consumer price index) would also be higher than perceived or calculated.

Note here that the 'general' standard of living is a measure that sums up living standard 'per capita'.

Assume the following cost of goods sold data for a company: 2018$1417000 20171204000 20161018000 If 2016 is the base year, what is the percentage increase in cost of goods sold from 2016 to 2018

Answers

Answer:

39.19%

Explanation:

2018              $1,417,000

2017              $1,204,000

2016              $1,018,000

if 2016 was the base year, then the % from 2016 to 2018 = ($1,417,000 - $1,018,000) / $1,018,100 = 39.19%

we can also calculate the % increase from 2016 - 2017 and from 2017 - 2018 in a similar manner:

2016 to 2017 increase = ($1,204,000 - $1,018,000) / $1,018,100 = 18.27%

2017 to 2018 increase = ($1,417,000 - $1,204,000) / $1,204,100 = 17.69%

Ali Co. uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal. Journalize the following transactions that should be recorded in the cash receipts journal.

Nov.
3 The company purchased $3,400 of merchandise on credit from Hart Co., terms n/20.
7 The company sold merchandise costing $897 to J. Than for $986 on credit, subject to a $20 sales discount if paid by the end of the month.
9 The company borrowed $2,600 cash by signing a note payable to the bank.
13 J. Ali, the owner, contributed $3,900 cash to the company.
18 The company sold merchandise costing $143 to B. Cox for $255 cash.
22 The company paid Hart Co. $3,400 cash for the merchandise purchased on November 3.
27 The company received $966 cash from J. Than in payment of the November 7 purchase.
30 The company paid salaries of $1,700 in cash.

Answers

Answer:

Ali Co.

Cash Receipts Journal:

Date     Description                    Amount

Nov. 9   Bank Notes Payable     $2,600

Nov. 13  Capital                           $3,900

Nov. 18  Sales                                 $255

Nov. 27 Accounts Receivable       $966

Total Cash Receipts                    $7,721

Explanation:

The Cash Receipts Journal is a special journal that is used to record only cash receipts for a period.  At the end of the period, the total is posted to the Cash Account in the general ledger as Cash Receipts.  The individual records are posted to the various individual accounts.

Maple Leaf Foods (MLF) is concerned about the potential for listeria contamination of its packaged meat products. Consumers cannot observe whether or not items are contaminated before they choose to purchase. If a single contaminated package is found, MLF voluntarily recalls every package that was produced in the same facility within two months of the contaminated item, at great cost to the firm. This action is an example of

Answers

Answer: government regulation

Explanation:

The above scenario is a form of government regulation. We are informed that Maple Leaf Foods (MLF) is concerned about the potential for listeria contamination of its packaged meat products and that in situations whereby a single contaminated package is found, MLF voluntarily recalls every package that was produced in the same facility within two months of the contaminated item, Eben though it comes at great cost to the firm.

The government is trying to protect the people from using contaminated products thereby in such as scenario, when a contaminated one is found, the goods have to be recalled so that people won't continue buying it.

Hannah and Ellen rely on consistent messages received via word of mouth and are older and more conservative than other customers of Product X. Hannah and Ellen most likely fall into which of the following categories?a. late majority
b. early majority
c. laggards
d. innovators

Answers

Answer:

they fall into early majority

Torque Manufacturing forecasts that its production will require 600,000 tons of bauxite over its planning period. Demand for Torque's products is stable over time. Ordering costs amount to an average of $15.00 per order. Holding costs are estimated at $1.25 per ton of bauxite. If Torque uses an inventory quantity of 3,000 tons, what will be the total annual cost of inventory

Answers

Answer:

Total annual cost of inventory is 4875.

Explanation:

The demand for bauxite by Torque manufacturing  (A) = 600000 tons.

It is given that the demand is stable.

The average ordering cost of bauxite (O) = $15 per order.

The cost of holding to bauxite (CP)  = $1.25 per ton.

The economics order quantity (EOQ) = 3000

The total annual cost of inventory = ordering cost  + inventory cost

[tex]\text{Total annual cost} = \frac{A}{EOQ} \times O + \frac{EOQ}{2} \times CP \\[/tex]

[tex]\text{Total annual cost} = \frac{600000}{3000} \times 15 + \frac{3000}{2} \times 1.25 = 4875[/tex]

Suppose there are only two firms that sell smartphones: Flashfone and Pictech. The following payoff matrix shows the profit (in millions of dollars) each company will earn, depending on whether it sets a high or low price for its phones.
Pictech Pricing Pictech Pricing
High Low
Flashfone Pricing High 11,11 3,15
Flashfone Pricing Low 15,3 9,9
For example, the lower-left cell shows that if Flashfone prices low and Pictech prices high, Flashfone will earn a profit of $15 million, and Pictech will earn a profit of $3 million. Assume this is a simultaneous game and that Flashfone and Pictech are both profit-maximizing firms.
If Flashfone prices high, Pictech will make more profit if it chooses a _____ price, and if Flashfone prices low, Pictech will make more profit if it chooses a _____ price.
If Pictech prices high, Flashfone will make more profit if it chooses a _____ price, and if Pictech prices low, Flashfone will make more profit if it chooses a _____ price.
Considering all of the information given, pricing low _____ a dominant strategy for both Flashfone and Pictech.
If the firms do not collude, what strategies will they end up choosing?
(i) Flashfone will choose a low price, and Pictech will choose a high price.
(ii) Both Flashfone and Pictech will choose a high price.
(iii) Flashfone will choose a high price, and Pictech will choose a low price.
(iv) Both Flashfone and Pictech will choose a low price.
The game between Flashfone and Pictech is an example of the prisoners' dilemma
(i) True
(ii) False

Answers

Answer:

A. Low

Low

B. Low

Low

C. Pricing low is a dominant strategy for both firms.

D. (iv) Both Flashfone and Pictech will choose a low price.

E. True

Explanation:

Game theory looks at the interactions between participants in a competitive game and calculates the best choice for the player.

Dominant strategy is the best option for a player regardless of what the other player is playing.

Nash equilibrium is the best outcome for players where no player has an incentive to change their decisions.

If either firm prices high, the best strategy for the other firm is to charge low. This is because the firm that charges low earns a profit of 15 which is the highest amount of profit that can be earned in this case. If the other firm also charges low, it would earn a profit of 9 which is less than 15

If either firm prices low, the best strategy for the other firm is to charge low. Its this strategy that yields the highest profit for the firm in this case. If the other firm a charges high, it would earn a profit of 3 which is less than 9.

If both firms do not collude (they do not agree on the price to sell), the best strategy is to price low because the payoffs of pricing low (15,9) is greater than the payoff of pricing high (3,11).

It is a prisoners dilemma because the nash equilibrium is not the best option for either firms. The best strategy is colluding and keeping the price high. Hence it is a prisoners' dilemma

I hope my answer helps you

The cost of production of completed and transferred goods during the period amounted to $540,000, and the finished products shipped to customers had total production costs of $375,000. The journal entry to record the transfer of costs from work in process to finished goods is

Answers

Answer:

Finished Goods     $540,000 Debit

Work In Process $540,000 Credit

Explanation:

The journal entry to record the transfer of costs from work in process to finished goods is

Finished Goods     $540,000 Debit

Work In Process $540,000 Credit

This means that finished goods have been debited with the amount $ 540,000 and work in process has credited an amount $ 540,000. In other words work in process has been transferred to the finished goods account.

The amount which was sold and shipped to customers was $ 375,000. It is related to sales .It means sales of goods costing $375,000 had been shipped.

Regal Department Store sells gift certificates, redeemable for merchandise, that expire 1 year after their issuance. Regal has the following information pertaining to its gift certificates sales and redemptions:
Unredeemed at 12/31/Year 1
$ 75,000
Year 2 sales
250,000
Year 2 redemptions of prior-year sales
25,000
Year 2 redemptions of current-year sales
175,000
Regal's experience indicates that 10% of gift certificates sold will not be redeemed. In its December 31, Year 2, balance sheet, what amount should Regal report as unearned revenue?

Answers

Answer:

$50,000

Explanation:

Since the gift certificates being sold expire 1 year after their issuance, this implies that all revenues in Year 1 will be recognized as already earned. Therefore, the calculation of the unearned revenue will based on Year 2 sales only since their certificates have not expired.

Since,

Amount of gift certificates sold in Year 2 that will not be redeemed = Year 2 sales * 10% = $250,000 * 10% = $25,000

Therefore, we have:

Unearned revenue in Year 2 = Year 2 sales - Year 2 redemptions of current-year sales - Amount of gift certificates sold in Year that will not be redeemed = $250,000 - $175,000 - $25,000 = $50,000

Therefore, Regal should report $50,000 as unearned revenue in its December 31, Year 2, balance sheet.

A monetarist would argue that a. prices are inflexible. b. wages are inflexible. c. changes in M in the short run can cause Real GDP to fall. d. large changes in M could be offset by changes in V and not cause changes in P.

Answers

Answer:

The correct answer is the option C: changes in M in the short run can cause Real GDP to fall.

Explanation:

To begin with, the monetarist economists are the one that support the idea of not having any intervention from the government regarding the economy and moreover they are the ones whose ideology focus mainly in the money, as it name indicates. Therefore that when the government decides in the short run to increase the amount of the money supply then the monetarists argue that the action done by them will cause the Real GDP to fall because of the high inflation that it will cause the increase of the money supply and consequently low demand, etc.

When a grocery store makes sure they always have 10 extra dozen eggs in the back storage area "just in case" they are needed, this type of inventory is typically called: A. Cycle Stock B. Safety Stock C. Anticipation Inventory D. Transportation Inventory E. Smoothing Inventory

Answers

Answer: Safety Stock

Explanation:

Safety stock is the additional quantity of a product that is kept by a company on its inventory so to reduce the risk of running out of the item in stock. The safety stock can be used when the sales of the product is more than the planned sales.

Regarding the question, when a grocery store makes sure they always have 10 extra dozen eggs in the back storage area "just in case" they are needed, this type of inventory is typically called the safety stock.

Kathryn is looking for ideas on how best to grow her small business. She and her three partners sit down to brainstorm suggestions. Which of the following rules will help ensure a positive brainstorming session?
A. Let everyone jump in to the conversation.
B. Offer criticisms of ideas right away so you don't waste time.
C. Don't be too focused…let your mind wander.
D. Focus on the quality of the ideas…not the quantity.
E. Encourage wild ideas.

Answers

Answer:

B

Explanation:

So you dont waste ur time

Encouraging wild ideas of the following rules will help ensure a positive brainstorming session. Thus, option D is correct.

What is brainstorming suggestions?

Various teams often employ brainstorming to come up with solutions to definite design issues. Teams address a topic using techniques, and inquiries in a supervised condition and a free-thinking atmosphere.

They generate a wide range of concepts and connect them to identify probable answers. As there is a group in which there are small businesses that is present. Therefore it is important that every idea is validated and looked for.

Also encouraging ideas will help to gain more perspective of the employees and the business as well as the consumer. Therefore, option D is the correct option.

Learn more about brainstorming suggestions, here:

https://brainly.com/question/2888896

#SPJ6

Depreciation for Partial Periods Bar Delivery Company purchased a new delivery truck for $45,000 on April 1, 2019. The truck is expected to have a service life of 10 years or 150,000 miles and a residual value of $3,000. The truck was driven 12,000 miles in 2019 and 20,000 miles in 2020. Bar computes depreciation expense to the nearest whole month. Required: Compute depreciation expense for 2019 and 2020 using the following methods: (Round your answers to the nearest dollar.) Straight-line method 2019 $ 2020 $ Sum-of-the-years'-digits method 2019 $ 2020 $ Double-declining-balance method 2019 $ 2020 $ Activity method 2019 $ 2020 $ For each method, what is the book value of the machine at the end of 2019

Answers

Answer:

Instructions are below.

Explanation:

Giving the following information:

Purchasing price= $45,000

Useful life= 10 years

Salvage value= $3,000

Activity base= 150,000 miles

The truck was driven 12,000 miles in 2019 and 20,000 miles in 2020.

We need to calculate the depreciation expense for 2019 and 2020.

Straight-line method:

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

General= (45,000 - 3,000)/10= $4,200

2019:

Depreciation= (4,200/12)*9= $3,150

Book value= 45,000 - 3,150= 41,850

2020:

Depreciation= $4,200

Book value= $37,650

Double-declining balance:

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

2019:

Depreciaiton= [(2*4,200)/12]*9= $6,300

Book value= 35,700

2020:

Depreciation= 2*[(35,700/10)]= $7,140

Book value= 35,700 - 7,140= $28,560

Activity-based:

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

2019:

Depreciation= [(45,000 - 3,000)/150,000]*12,000= $3,360

Book value= 45,000 - 3,360= $41,460

2020:

Depreciation= 0.28*20,000=$5,600

Book value= 41,460 - 5,600= $35,860

Answer:

deded

Explanation:

An equipment costing $60,000 is being evaluated for a production process at Don Jones Co. The expected benefits per year is $4,500 and estimated salvage value is $20,000. Determine the rate of return the company can get in this equipment proposal. Equipment life

Answers

Answer:

Rate of return= 11.25%

Explanation:

The accounting rate of return is the average annual income expressed as a percentage of the average investment.  

The simple rate of return can be calculated using the two formula below:  

Accounting rate of return  

= Annual operating income/Average investment × 100  

Average investment = (Initial cost + scrap value)/2  

Average annual income = Total income over investment period / Number of years

Average investment = (60,000 + 20,000)/2= $40,000

Average annual income is already given as  = 4,500

Rate of return = 4500/40,0000 × 100 = 50%

Rate of return= 11.25%

The rate of return the company can get in this equipment proposal is 5.63%.

Given information

initial cost = 60000

Salvage = 20000

t = 20 yrs

Annual benefit = 4500

Let I be our rate of return, then Present worth at I% equals 0.

Present worth = -60000 + 4500*(P/A,i%,20) + 20000*(P/F,i%,20) = 0

4500*(P/A,i%,20) + 20000*(P/F,i%,20) = 60000

Divide both side by 500

9*(P/A,i%,20) + 40*(P/F,i%,20) = 120

Using the trail and error method

When I = 5%, 9*(P/A,i%,20) + 40*(P/F,i%,20) = 127.23547

when I = 6%, 9*(P/A,i%,20) + 40*(P/F,i%,20) = 115.70148

Using interpolation

I = 5% + (127.23547-120)/(127.23547-115.70148) *(6 - 5)

I = 5% + 0.6273%

I = 5.6273%

I = 5.63%

In conclusion, the rate of return the company can get in this equipment proposal is 5.63%.

See similar solution here

brainly.com/question/15727020

On January 1, 2014 (the date of grant), Lutz Corporation issues 2,780 shares of restricted stock to its executives. The fair value of these shares is $78,300, and their par value is $11,400. The stock is forfeited if the executives do not complete 3 years of employment with the company.Prepare journal entries for January 1, 2014, and on December 31, 2014, assuming the service period is 3 years.

Answers

Answer:

Lutz Corporation Journal entry

1/1/14

Dr Unearned Compensation 78,300

Paid-in Capital in Excess of Par 66,900

($78,300-11,400)

Cr Common Stock 11,400

12/31/14

Dr Compensation Expense 26,100

(78,300/3years)

Cr Unearned Compensation 26,100

Explanation:

On January 1 2014 fair value of shares was $78,300, and their par value is $11,400 we have to Debit Unearned Compensation with 78,300 and credit Paid-in Capital in Excess of Par with 66,900 ($78,300-11,400) and Common Stock with 11,400.

On 12 December 2014 the stock will be forfeited if the executives do not complete 3 years of employment with the company which means we have to Debit Compensation Expense with 26,100(78,300/3years) and Credit Unearned Compensation with 26,100.

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