Roy Wilton is a CPA who recently made a poor investment. When researching the investment, Roy examined the financial statements of the firm, but did not read the accompanying footnotes, and therefore didn’t comprehend the broader context underlying those financial statements. Which of the following is true with respect to the enhancing qualitative characteristic of understandability in this case?
a. This demonstrates a violation of understandability, given that Roy did not comprehend all relevant information.
b. This does not demonstrate a violation of understandability, as Roy did not bother to read the footnotes but could have understood them if he did so.
c. This does not demonstrate a violation of understandability, but rather completeness, as Roy’s understanding was incomplete.
d. This demonstrates a violation of understandability, as CPAs should be able to rely on the financial statements alone.

Answers

Answer 1

Answer: This does not demonstrate a violation of understandability, as Roy did not bother to read the footnotes but could have understood them if he did so

Explanation:

Even though Roy examined the financial statements of the firm, as stated above, he didn't read the accompanying footnotes, and hence, he did not comprehend the underlying context of the financial statements.

Therefore, in this case this doesn't demonstrate a violation of understandability, due to the fact that Roy did not bother to read the footnotes but could have understood them if he did so.

According to concept of understandability in accounting, the information that are given in financial statements must be understandable by the financial statements and users.


Related Questions

Candy or cookies? i want to know

Answers

Answer:

Candy

Explanation:

FOLLOW MY ACCOUNT PLS PLS

Question 8 of 10
Which of the following features might a kiosk use to engage shoppers?
O A. Several endcaps
OB. A touch screen computer
OC. A billboard
OD. Point-of-sale signs
SUBMIT

Answers

Answer:B. A touch screen computer

Explanation:

A screen touch computer might a kiosk use to engage shoppers. Thus, the correct answer is option B.

What is a computer?

A computer is a machine that can be programmed to automatically perform sequences of arithmetic or logical operations (computation). Programs are generic sets of operations that modern digital electronic computers can perform. These programmes allow computers to perform a variety of tasks.

A touch screen is a type of electronic display screen that also functions as an input device. A user interacts with a computer, tablet, smartphone, or touch-controlled appliance by tapping pictures, moving elements, or typing words on the screen with hand gestures and fingertip movements.

Therefore, a touch screen computer is useful for kiosk to engage shoppers.

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One of the defining characteristics of a matrix organizational structure is that it overlays two organizational structures in order to leverage the benefits of both. is the only structure that organizes employees around specific knowledge or other resources. uses self-directed work teams rather than individuals as the basic building block of organizations. is an alliance of several organizations for the purpose of creating a product or serving a client.

Answers

Answer:

overlays two organizational structures in order to leverage the benefits of both.

Explanation:

An organizational structure can be defined as the process which typically involves dividing an organization into various functional units.

Basically, the organizational structure comprises of three (3) main dimensions and these are;

I. The vertical dimension: this is typically the decision-making responsibilities (decentralization and centralization).

II. The horizontal dimension: this divides the organization into subunits.

III. Integrating mechanisms: it is based typically on the strategic mechanism that controls the various subunits within an organization.

A functional (departmental) organizational structure is a type of structure used to organize staffs by dividing them into various departments based on their skill set, roles or functions and knowledge.

These departments which are vertically structured may include, finance, IT, sales and marketing, research and development, customer service etc. Also, the various departments are headed by a functional manager who are saddled with the responsibility of overseeing, managing and reporting to the executive management.

A matrix organizational structure is a type work structure where reporting relationships between employees are set up as a matrix rather than the conventional hierarchy approach. This simply means, there are two (2) chains of command; employees have dual reporting relationships to both a project and functional manager.

The matrix organizational structure can be classified into three (3) categories, these are;

1. Weak matrix structure.

2. Balanced matrix structure.

3. Strong matrix structure.

One of the defining characteristics of a matrix organizational structure is that it overlays two organizational structures in order to leverage the benefits of both.

Select the education and qualifications that are most helpful for Warehousing and Distribution Center Operations careers. Check all that apply.

high school degree
stamina
leadership
patience
concentration skills
associate degree
creativity

Answers

Answer:

High school degree

Stamina

Patience

Concentration skills

Explanation:

Just did it on edg.

The education and qualifications that are most helpful for Warehousing and Distribution Center Operations careers are:

High school degreeStaminaPatienceConcentration skillsWhat is Warehousing and Distribution Center Operation?

Distribution centers offer value-added services such product mixing, order fulfilment, cross-docking, kitting, and packing in addition to the primary function of storing items in warehouses. Distribution centers, in contrast to warehouses, also only keep the necessary quantity of goods for a shorter amount of time.

Because they primarily support B2B enterprises as a conduit between suppliers and customers, distribution centers are more customer-centric. Distribution centers are in charge of effectively meeting customer demands and expectations; warehouses are in charge of safely keeping products.

Operations at distribution centers are therefore more complicated than those at warehouses. Distribution centers use state-of-the-art technology for order processing, inventory management, warehouse management, and transportation management.

Define concentration.

"The ability to direct your thinking in any direction you choose and to hold it for as long as you choose" is the definition of concentration.

Concentration is the capacity to narrow the field of awareness to one particular idea or subject while rejecting all other distractions.

One of the most crucial skills anybody should have is the capacity to concentrate. However, the majority of people find it difficult to focus. They frequently can't focus on one thing for a reasonable amount of time since their attention tends to wander.

This is a problem that can be solved. The capacity for concentration can be improved, just like any other talent. A person who practices mental discipline may concentrate without being interrupted by thoughts, sounds, or anything else.

While you might occasionally appear to be reading or concentrating on your work, if your attention is diverted you probably won't be able to retain the information for long enough to use it properly to produce something intelligible.

If you find the subject matter to be "boring," you're too sleepy or hungry, you have too much on your plate, you lack motivation for a long-term or short-term goal, or you're very concerned or worried and easily distracted, your ability to focus may be affected.


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Annabelle is employed as an administrator for GRM Industries. She noticed that her Box 1 and Box 3 amounts on her W-2 were different.
b Employer identification number (EIN)
c Employer'd name, address, and ZIP code
1 Wages, tips, other compensation
2 Federal income tax withheld
3 Social security wages
4 Social security tax withheld
What is a reason why the amounts in boxes 1 and 3 would be different?
a) Annabelle received tips, which are not subject to Social Security taxes.
b) Annabelle has contributed to a pre-tax 401(k) that reduced her taxable wages.
c) Annabelle changed her withholding allowances on her W-4.
d) Annabelle's wages were subject to a pre-tax garnishment.

Answers

Answer:

B.

Explanation:

:::::::::::::::::::

The Smith family wants to relocate to a neighborhood with better schools before their three-year-old goes to kindergarten. They talked with Byron about properties he has for sale in neighborhoods they would like to live in. They also mentioned to Byron that they both work and may need someone to help with in-home care for their child. Byron gave them Taylor’s name to call about childcare. The Smiths also said they were having a hard time getting loan approval, so Byron suggested that they call Travis. Which best describes the jobs performed by Byron, Taylor, and Travis?

a) Byron is a Customer Service Representative, Taylor is a Child Care Worker, and Travis is a Loan Counselor.

b) Byron is a Real Estate Manager, Taylor is a Nanny, and Travis is a Loan Counselor.

c) Byron is a Real Estate Manager, Taylor is a Preschool Teacher, and Travis is a Customer Service Representative.

d) Byron is a Home Counselor, Taylor is a Nanny, and Travis is a Property Manager.

Answers

Answer:

the correct answer is B)

Explanation:

Given that they spoke to Byron about properties that he wants to sell, that means he is a Real Estate Manager. Taylor came up because they needed in-home care. That makes Taylor a Nanny because Nannies are professionals who take care of babies in their own homes.

Loan counselors have no other major business besides advising people on issues relating to taking up a loan. Therefore that makes Travis a loan Counselor.

Cheers

On October 1, 2021, the Allegheny Corporation purchased equipment for $148,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected to produce 260,000 units during its life.Required:Calculate depreciation for 2021 and 2022 using each of the following methods. Partial-year depreciation is calculated based on the number of months the asset is in service.

Answers

Answer:

Missing word: "1. Straight line.  2. Double-declining balance. Depreciation rate(20%)"

1. Straight line depreciation

Annual Depreciation = Cost - Salvage / Estimated Useful Life (years)

Annual Depreciation = $143,000 / 10

Annual Depreciation = $14,300

Depreciation Expenses = Annual Depreciation * Fraction of Year

2021: Depreciation Expenses = 14300 * 3/12

Depreciation Expenses = $3575

2022: Depreciation Expenses = 14300 * 12/12

Depreciation Expenses = $14,300

2. Double-declining balance

Depreciation Expense = Beginning of period Book value * Depreciation rate(%) * Fraction of Year

2021: Depreciation Expense  = $148000 * 20% 3/12

Depreciation Expense = $7400

Book Value = Beginning of period Book value - Accumulated Depreciation

Book Value = $148000 - $7400

Book Value = $140,600

2022: Depreciation Expense = $140,600 * 20% * 12/12

Depreciation Expense = $35,520

Book Value = Beginning of period Book value - Accumulated Depreciation

Book Value = $140,600 - $35,520

Book Value = $105,080

An airline knows that there are two types of travelers: business travelers and vacationers. For a particular flight, there are 100 business travelers who will pay $600 for a ticket while there are 50 vacationers who will pay $300 for a ticket. There are 150 seats available on the plane. Suppose the cost to the airline of providing the flight is $20,000, which includes the cost of the pilots, flight attendants, fuel, etc.

Required:
a. How much profit will the airline earn if it sets the price of each ticket at $600?
b. How much additional profit can the airline earn by charging each customer their willingness to pay relative to charging a flat price of $600 per ticket?

Answers

Answer: it would be 100 business travlers who will pay 600$ for a ticket

Explanation: well if you do the math 600×100=60,00 and that would pay for the airline expenses and extra the other option wouldnt be enough because it would only add up to 15,000 300×50=15,00 so it would be enough

Portions of the financial statements for Alliance Technologies are provided below. ALLIANCE TECHNOLOGIES Income Statement For the year ended December 31, 2021 Net sales $ 335,000 Expenses: Cost of goods sold $ 200,000 Operating expenses 63,000 Depreciation expense 16,300 Income tax expense 23,500 Total expenses 302,800 Net income $ 32,200 ALLIANCE TECHNOLOGIES Selected Balance Sheet Data December 31, 2021, compared to December 31, 2020 Decrease in accounts receivable $ 6,300 Increase in inventory 13,300 Decrease in prepaid rent 9,300 Increase in salaries payable 5,300 Decrease in accounts payable 8,300 Increase in income tax payable 21,200 Required: Prepare the operating activities section of the statement of cash flows for Alliance Technologies using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)

Answers

Answer and Explanation:

The preparation of the cash flow from operating activities is presented below:

Cash flow from operating activities

Net income $32,200

Add: Decrease in accounts receivable $ 6,300

Less: Increase in inventory -$13,300

Add: Decrease in prepaid rent $9,300

Add: Increase in salaries payable $5,300

Less: Decrease in accounts payable -$8,300

Add Increase in income tax payable $21,200

Net cash flow provided by operating activities $52,800

Fitz Company reports the following information. Use the indirect method to prepare only the operating activities section of its statement of cash flows for the year ended December 31, 2015. (Amounts to be deducted should be indicated with a minus sign.)
Selected 2015 Income Statement Data Selected Year-Ned 2015 Balance Sheet Data
Net income $397,000 Accounts receivable decrease $142,900
Depreciation expense 49,200 Inventory decrease 48,500
Amortization expense 7,500 Prepaid expenses increase 4,800
Gain on sale of plant assetes 6600 Accounts payable decrease 9,400
Salaries payable increase 1,600

Answers

Answer and Explanation:

The preparation of the operating activities is presented below:

cash flow from operating activities

Net income $397,000

Add: Depreciation expense $49,200

Add: Amortization expense $7,500

Add: Accounts receivable decrease $142,900

Less: Gain on sale of plant asset -$6,600  

Add:  Inventory decrease $48,500

less: Prepaid expenses increase -$4,800

Less: Accounts payable decrease -$9,400

Add: Salaries payable increase $1,600

net cash flow from operating activities $625,900

Esquire Clothing is a manufacturer of designer suits. For June 2020​, each suit is budgeted to take 4 ​labor-hours. The budgeted number of suits to be manufactured in June 2020 is 1,040. Esquire Clothing allocates fixed manufacturing overhead to each suit using budgeted direct manufacturing​ labor-hours per suit. Data pertaining to fixed manufacturing overhead costs for June 2020 are​ budgeted, $62,400​, and​ actual, $63,916. In June 2020 there were 1,080 suits started and completed. There were no beginning or ending inventories of suits.

Required:
a. Compute the spending variance for fixed manufacturing overhead. Comment on the results.
b. Compute the production-volume variance for June 2017. What inferences can Esquire Clothing draw from this variance?

Answers

Answer:

a-1. Fixed overhead spending variance = $1,516 Unfavorable

a-2. The manufacturing was not able to reduce fixed overheads by eliminating inefficiency.

b-1. Production-volume variance​ = $2,400 Favorable

b-2. It is favrable becausde actual output is higher than budgeted output resulting in over allocation of fixed overhead.

Explanation:

a. Compute the spending variance for fixed manufacturing overhead. Comment on the results.

a-1. Fixed overhead spending variance = Actual fixed overhead – Budgeted fixed overhead = $63,916 - $62,400​ = $1,516 Unfavorable

a-2. The fixed overhead spending variance is unfavorable because Actual fixed overhead is higher than Budgeted fixed overhead. The implication of this is that the manufacturing was not able to reduce fixed overheads by eliminating inefficiency.

b. Compute the production-volume variance for June 2017. What inferences can Esquire Clothing draw from this variance?

Allocated fixed overhead = (Budgeted fixed manufacturing overhead costs / Budgeted number of suits) * Actual number of suits = ($62,400 / 1,040) * 1,080 = $64,800

b-1. Production-volume variance = Fixed overhead volume variance = Allocated fixed overhead - Budgeted fixed overhead = $64,800 - $62,400​ = $2,400 Favorable

b-2. Fixed overhead volume variance is favorable because the allocated fixed overhead is higher than the budgeted fixed overhead. This indicates that actual output is higher than budgeted output resulting in over allocation of fixed overhead.

You are thinking about the things that can go wrong on your trip home over the Thanksgiving break. You have booked a flight with US-Scareways. You know that in 38% of the cases the company has canceled the flight you were on. Should such a thing occur, there would be no other air travel option home for you. As a backup, your friend Walter has offered you a ride back. However, you know that Walter only has a seat in his car for you with 72% probability. What is the probability of you making it home for the holidays?

Answers

Answer:

The probability of you making it home for the holidays is:

= 45%.

Explanation:

a) Data and Calculations:

Probability of Scareways flights being canceled = 38%

Probability of successfully traveling with Scareways = 62% (100 - 38%)

Probability of getting a seat in Walter's car = 72%

Therefore, the probability of making it home for the holidays = the combined probabilities (either Scareways flight or Walter's car)

= 62% * 72%

= 0.62 * 0.72

= 0.4464

= 45%

Bramble Company reports the following operating results for the month of August: sales $325,000 (units 5,000); variable costs $212,000; and fixed costs $70,400. Management is considering the following independent courses of action to increase net income. Compute the net income to be earned under each alternative. 1. Increase selling price by 10% with no change in total variable costs or sales volume. Net income $ 2. Reduce variable costs to 60% of sales. Net income $ 3. Reduce fixed costs by $18,000. Net income $ Which course of action will produce the highe

Answers

Answer

See below

Explanation:

Given the above information,

1. Increase selling price by 10% with no change in total variable costs or variable cost

Net income = Sales - Variable cost - Fixed cost -

10% increase in selling price = $325,000 × 10% = $357,500

Net profit = $357,500 - $212,000 - $70,400

Net profit = $75,100

2. Reduce variable costs to 60% of sales

Variable costs = $325,000 × 60% = $195,000

Net profit = Sales - Variable costs - Fixed costs

Net profit = $325,000 - $195,000 - $70,400

Net profit = $59,600

3. Reduce fixed costs by $18,000

Net profit = Sales - Variable costs - Fixed costs

Net profit = $325,000 - $212,000 - $18,000

Net profit = $95,000

Units-of-activity Depreciation A truck acquired at a cost of $160,000 has an estimated residual value of $10,350, has an estimated useful life of 41,000 miles, and was driven 3,300 miles during the year. Determine the following. If required, round your answer for the depreciation rate to two decimal places. (a) The depreciable cost $fill in the blank 1 (b) The depreciation rate $fill in the blank 2 per mile (c) The units-of-activity depreciation for the year $fill in the blank 3

Answers

Answer:

Cost of Truck = $160,000

Residual Value = $10,350

Useful Life = 41,000 miles

a. Depreciable Cost = Cost of Truck / Residual Value

Depreciable Cost = $160,000 - $10,350

Depreciable Cost = $149,650

b. Depreciation Rate = Depreciable Cost / Useful Life

Depreciation Rate = $149,650 / 41,000

Depreciation Rate = $3.65 per mile

c. Number of miles driven during the year = 3,300

Depreciation for the Year = Depreciation Rate * Number of miles driven during the year

Depreciation for the Year = $3.65 per mile * 3,300

Depreciation for the Year = $12,045

MIRR [LO6] Solo Corp. is evaluating a project with the following cash flows: The company uses an interest rate of 10 percent on all of its projects. Calculate the MIRR of the project using all three methods. MIRR [LO6] Suppose the company in the previous problem uses a discount rate of 11 percent and a reinvestment rate of 8 percent on all of its projects. Calculate the MIRR of the project using all three methods using these interest rates.

Answers

Answer:

a. MIRR = 15.71%

b. MIRR = 13.54%

c. MIRR = 14.11%

Explanation:

Note: This question is not complete because the cash flows are not included. The complete question with the cash flows is therefore presented before answering the question as follows:

MIRR [LO6] Solo Corp. is evaluating a project with the following cash flows:

Year          Cash Flow

0                (30,000)

1                   12,200

2                   14,900

3                  16,800

4                  13,900

5                 (10,400)

Calculate the MIRR of the project using all three methods. MIRR [LO6] Suppose the company in the previous problem uses a discount rate of 11 percent and a reinvestment rate of 8 percent on all of its projects. Calculate the MIRR of the project using all three methods using these interest rates.

a. Calculate the MIRR of the project using the discounting approach method.

b. Calculate the MIRR of the project using the reinvestment approach method.

c. Calculate the MIRR of the project using the combination approach method. (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places,

The explanation of the answers is now given as follows:

Let:

D = discount rate = 11%

R = reinvestment rate = 8%

a. Calculate the MIRR of the project using the discounting approach method.

Note: See part a of the attached excel file for the calculations of the MIRRs using the discounting approach method.

In the part a of the attached file, this is calculated using the following formula and the excel function:

MIRR = MIRR(Cash flows from year 1 to 5,D,D) =MIRR(B3:B8,11%,11%) = 15.71%

b. Calculate the MIRR of the project using the reinvestment approach method.

Note: See part b of the attached excel file for the calculations of the MIRRs using the reinvestment approach method.

In the part b of the attached file, this is calculated using the following formula and the excel function:

MIRR = (Cash flows from year 1 to 5,D,D) =MIRR(B15:B20,8%,8%) = 13.54%

c. Calculate the MIRR of the project using the combination approach method.

Note: See part c of the attached excel file for the calculations of the MIRRs using the combination approach method.

In the part c of the attached file, this is calculated using the following formula and the excel function:

MIRR = (Cash flows from year 1 to 5,D,R) =MIRR(B27:B32,11%,8%) = 14.11%

Communication starts with

Answers

sender

is answer..

........

The petty cash fund of Ricco's Automotive contained the following items at the end of September 2021:

Currency and coins $58
Receipts for the following expenditures:
Delivery charges $16
Printer paper 11
Paper clips and rubber bands 8 35
Lent money to an employee 25
Postage 32
Total $150

The petty cash fund was established at the beginning of September with a transfer of $150 from cash to the petty cash account.

Required:
Prepare the journal entry to replenish the fund at the end of September.

Answers

Answer:

Date       Account titles and Explanation   Debit    Credit

Sep 30   Delivery expenses                           $16

              Offices supplies                               $19

              Postage expenses                           $32

              Receivables from employees         $25

                      Cash                                                        $92

              (To record replenishment of petty cash fund)

Determine aggregate expenditures (AE) in this economy when real GDP (Y) is equal to $1,500 billion, $2,000 billion, and $2,500 billion.
When Y = $1,500 billion, AE =
billion.
When Y = $2,000 billion, AE =
billion
When Y = $2.500 billion, AE =
billion.

Answers

Answer:

a) When Y = $1,500 billion, AE =$1050 billion

b)When Y = $2,000 billion, AE = $1400 billion

c) When Y = $2.500 billion, AE =$1750 billion

Explanation:

As we know,

Yd = Y- T

Y = national income (or GDP)

T = Tax Revenues = 0.3Y

a) When Y = $1,500 billion, AE = $1,500 -0.3*$1,500 = $1050 billion

b) When Y = $2,000 billion, AE =$2,000 - 0.3*$2,000 = $1400 billion

c) When Y = $2.500 billion, AE = $2.500 - 0.3 * $2.500 = $1750 billion

Assuming the economy to operate in equilibrium, the aggregate expenditure model explains that GDP is equal to the Aggregate expenditure. Therefore, the solutions are:

Y = $1,500 billion, AE = $1,500 billion.Y = $2,000 billion, AE = $2,000 billion.Y = $2,500 billion, AE = $2,500 billion.

What is the aggregate expenditure model?

The aggregate expenditure model explains the relationship between GDP and planned spending. The model states that:

[tex]\rm GDP = Planned \:spendings[/tex]

Therefore the Aggregate expenditure for the real GPDs is:

Y = $1,500 billion, AE = $1,500 billion.Y = $2,000 billion, AE = $2,000 billion.Y = $2,500 billion, AE = $2,500 billion.

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Walker Company prepares monthly budgets. The current budget plans for a September ending merchandise inventory of 27,000 units. Company policy is to end each month with merchandise inventory equal to 15% of budgeted sales for the following month. Budgeted sales and merchandise purchases for the next three months follow. The company budgets sales of 180,000 units in October.

Sales (Units) Purchases (Units)
July 210,000 222,000
August 290,000 290,000
September 290,000 273,500

Required:
a. Prepare the merchandise purchases budget for the months of July, August, and September.
b. Compute the ratio of ending inventory to the next month’s sales.
c. How many units are budgeted for sale in October?

Answers

Answer:

Walker Company

a. Merchandise Purchases Budget for the months of July, August, and September:

                                     July             August      September

Sales units                210,000        290,000       290,000

Ending inventory       43,500           43,500         27,000

Goods available      253,500         333,500        317,000

Beginning inventory  31,500           43,500         43,500

Purchases               222,000        290,000       273,500

b. The ratio of ending inventory to the next month's sales = 15% (Ending Inventory/Sales next month * 100)

c. The units budgeted for sale in October = 180,000 units.

Explanation:

a) Data and Calculations:

September ending inventory = 27,000 units

Ending inventory always equal to 15% of budgeted sales for the following month.

                  Sales (Units)    Purchases (Units)

July              210,000             222,000

August        290,000            290,000

September 290,000            273,500

October       180,000

                                     July             August      September      October

Sales units                210,000        290,000       290,000        180,000

Ending inventory       43,500           43,500         27,000

Goods available      253,500         333,500        317,000

Beginning inventory  31,500           43,500         43,500         27,000

Purchases               222,000        290,000       273,500

what is human resource managment

Answers

Explanation:

Human resource management, or HRM, is defined as the process of managing employees in a company and it can involve hiring, firing, training and motivating employees.

An example of human resource management is the way in which a company hires new employees and trains those new workers.

noun

27

3

Answer:Human aid management is the strategic approach to the powerful management of people in a agency or corporation such that they assist their business gain a competitive benefit. it's far designed to maximise employee overall performance in provider of an corporation's strategic targets.

Explanation:

On July 1, 20X1, Mirage Company issued $250 million of bonds with an 8% coupon interest rate. The bonds mature in 10 years and pay interest semiannually on June 30 and December 31 of each year. The market rate of interest on July 1, 20X1, for bonds of this risk class was 8%. Mirage closes its books on December 31. Ignore income taxes.

Required:
a. At what price were the bonds issued?
b. On July 1, 2019, the market interest rate for bonds of this risk class is 6%. What is the fair value of the bonds on this date?
c. Suppose that 50% of the bonds were repurchased for cash on July 1, 2019, at the market price. What journal entry would the company make to record this partial retirement?

Answers

Answer: See explanation

Explanation:

a. At what price were the bonds issued?

The bonds were issued at $250 million since the issue price will have thesame value as the face value in this case.

b. On July 1, 2019, the market interest rate for bonds of this risk class is 6%. What is the fair value of the bonds on this date?

The fair value of the bond on this date will be:

= {$250,000,000 × 4% × [(1-1.03)^-16]0.03} + {$250,000,000 × (1/1.03)^-16}

= $281402755

c. Suppose that 50% of the bonds were repurchased for cash on July 1, 2019, at the market price. What journal entry would the company make to record this partial retirement?

The journal entry will be:

July 1 ,2019

Debit Bond payable $250,000,000/2 = $125,000,000

Debit loss on bond redemption = $140,701,378 - $125,000,000 = $15,701,378

Credit Cash $281402755 × 50% = $140,701,378

(To record bond payable redemption)

The following are selected 2017 transactions of Shamrock Corporation.
Sept. 1 Purchased inventory from Encino Company on account for $55,600. Shamrock records purchases gross and uses a periodic inventory system.
Oct. 1 Issued a $55,600, 12-month, 8% note to Encino in payment of account.
Oct. 1 Borrowed $55,600 from the Shore Bank by signing a 12-month, zero-interest-bearing $59,960 note.
Required:
Prepare journal entries for the selected transactions above.

Answers

Answer and Explanation:

The journal entries are shown below:

a.

On Sep-01

Purchases $55,600

        Accounts Payable  $55,600

(Being inventory is  purchased)

On Oct-01

Accounts Payable $55,600

          Notes Payable $55,600

(being note payable is issued)

On Oct-01

Cash $55,600

Discount on Notes Payable $4,360  

          Notes Payable $59,960

(Being amount is borrowed)

b    

On Dec-31

Interest Expense $1,112 ($55,600 × 8% × 3 ÷ 12)

           Interest Payable $1,112

(Being interest on the note is recorded)    

On Dec-31

Interest Expense $1,090 ($4,360 ÷ 12 × 3)

          Discount on Notes Payable $1,090

(Being discount on the note is recorded)  

Fiat money has value based on:
O A. the role it plays in traditional religious ceremonies.
O B. the type of material that was used to make it.
O C. a government declaring that it is a legal currency.
O D. an agreement that it can be exchanged for something else.

Answers

Answer:

D.an agreement that it can be exchanged for something else.

Explanation:

The value is given thanks to the people who trust the group or gov. that is emmiting this money.

Medical clinic office: Medical case files of deceased patients. Which transfer method? explain your decision?

Answers

Answer: Perpetual

Explanation:

It is best to use the perpetual transfer method because the medical case files on deceased patient should be transferred immediately seeing as the patient is no longer alive.

Using a periodic transfer method would mean that files are only transferred at certain times even though the patient may have been deceased for some time.

JDog Corporation owns stock in Oscar Inc. valued at $2,000,000 at the beginning of the year and $2,200,000 at year-end. Jdog received a $10,000 dividend from Oscar Inc. What temporary book-tax differences associated with its ownership in Oscar stock will Jdog report for the year in the following alternative scenarios (income difference only-ignore the dividends-received deduction)?
a. JDog owns 5 percent of the Oscar Inc. stock. Oscar's income for the year was $500,000.
b. JDog owns 40 percent of the Oscar Inc. stock. Oscar's income for the year was $500,000.

Answers

Answer:

a. The temporary book-tax differences associated with 5 percent ownership in Oscar stock which Jdog will report for the year is $0.

b. The temporary book-tax differences associated with 40 percent ownership in Oscar stock which Jdog will report for the year is $190,000.

Explanation:

a. JDog owns 5 percent of the Oscar Inc. stock. Oscar's income for the year was $500,000

The 5 percent ownership implies that JDog has to report $10,000 in book income, and also report $10,000 in gross income. Therefore, we have:

Temporary book difference = Amount to report in book income – Amount to report in gross income = $10,000 - $10,000 = $0

Therefore, the temporary book-tax differences associated with 5 percent ownership in Oscar stock which Jdog will report for the year is $0.

b. JDog owns 40 percent of the Oscar Inc. stock. Oscar's income for the year was $500,000.

The 40 percent ownership implies that:

Amount to report in book income = $40% * $500,000 = $200,000

Amount to report in gross income = $10,000

Temporary book difference = Amount to report in book income – Amount to report in gross income = $200,000 - $10,000 = $190,000

Therefore, the temporary book-tax differences associated with 40 percent ownership in Oscar stock which Jdog will report for the year is $190,000.

The partnership of Hendrick, Mitchum, and Redding has the following account balances: Cash $ 53,000 Liabilities $ 38,000 Noncash assets 138,000 Hendrick, capital 98,000 Mitchum, capital 73,000 Redding, capital (18,000 ) This partnership is being liquidated. Hendrick and Mitchum are each entitled to 40 percent of all profits and losses with the remaining 20 percent going to Redding. What is the maximum amount that Redding might have to contribute to this partnership because of the deficit capital balance

Answers

Answer:

$45,600

Explanation:

Particulars                                                                         Amount

Redding capital                                                                $18,000

Potential loss of non-cash Assets (138,000*20%)         $27,600

Maximum amount contributed by Redding, Capital  $45,600

So, the maximum amount that Redding might have to contribute to this partnership because of the deficit capital balance is $45,600.

Forever Ready Company expects to operate at 85% of productive capacity during May. The total manufacturing costs for May for the production of 34,000 batteries are budgeted as follows:
Direct materials $330,600
Direct labor 121,600
Variable factory overhead 34,000
Fixed factory overhead 68,000
Total manufacturing costs $554,200
The company has an opportunity to submit a bid for 3,000 batteries to be delivered by May 31 to a government agency. If the contract is obtained, it is anticipated that the additional activity will not interfere with normal production during May or increase the selling or administrative expenses.
What is the unit cost below which Forever Ready Company should not go in bidding on the government contract? Round your answer to two decimal places.

Answers

Answer:

$14.3

Explanation:

Calculation to determine the unit cost which Forever Ready Company should not go in bidding on the government contract.

Direct materials $9.72

($330,600/34,000)

Direct labor $3.58

($121,600/34,000)

Variable factory overhead $1

($34,000/34,000)

Total per unit cost $14.3

($9.72 + $3.58 + $1)

Therefore, the unit cost which Forever Ready Company should not go in bidding on the government contracts is $14.3

The independent cases are listed below includes all balance sheet accounts related to operating activities:
Case A Case B Case C
Net income $314,000 $17,000 $424,000
Depreciation expense 44,000 154,000 84,000
Accounts receivable
increase (decrease) 108,000 (204,000) (24,000)
Inventory increase
(decrease) (54,000) 39,000 54,000
Accounts payable
increase (decrease) (54,000) 124,000 74,000
Accrued liabilities
increase (decrease) 64,000 (224,000 ) (44,000)
Show the operating activities section of cash flows for each of the given cases.

Answers

Answer:

                         Cash Flow from Operating Activities  

                                                                    Case A       Case B     Case C

Net Income                                                $314,000   $17,000   $424,000

Adjustments to Reconcile Net income to

Net cash provided by Operating Activities

Depreciation                                               $44,000   $154,000  $84,000  

Changes in Assets and Liabilities  

Accounts Receivable                                -$108,000  $204,000  $24,000  

Inventory                                                     $54,000   -$39,000   -$54,000

Accounts Payable                                     -$54,000    $124,000   $74,000

Accrued Liabilities                                      $64,000  -$224,000  -$44,000

Net cash under Operating Activities           $0         $236,000  $508,000

Stahl Company was incorporated as a new business on January 1, 2019. The company is authorized to issue 600,000 shares of $2 par value common stock and 80,000 shares of 6%, $20 par value, cumulative preferred stock. On January 1, 2019, the company issued 75,000 shares of common stock for $15 per share and 5,000 shares of preferred stock for $25 per share. Net income for the year ended December 31, 2019, was $500,000.

Required:
Prepare the stockholders’ equity section of the balance sheet for Stahl Company.

Answers

Answer:

Stahl Company

Stockholders' Equity section of the balance sheet

As of December 31, 2019

Authorized shares:

Common Stock, 600,000 at $2 par value

6%, Preferred Stock, 80,000 at $20 par value

Issued shares:

Common stock, 75,000 at $2 par value        $150,000

6% Preferred stock, 5,000 at $20 par value   100,000

Additional Paid-in Capital, Common stock      975,000

Additional Paid-in Capital, 6% Preferred stock 25,000

Retained earnings, December 31, 2019          500,000

Total equity                                                   $1,750,000    

Explanation:

a) Data and Calculations:

Authorized shares:

Common Stock, 600,000 at $2 par value

6%, Preferred Stock, 80,000 at $20 par value

Issued shares:

Cash $1,125,000 Common stock $150,000 Additional Paid-in Capital, Common stock (75,000 * $13) $975,000

Cash $125,000 6% Preferred stock, $100,000 Additional Paid-in Capital, 6% Preferred stock $25,000 ($5 * 5,000)

Retained earnings, December 31, 2019 = $500,000  

Lifecycle Motorcycle Company is expected to pay a dividend in year 1 of $2, a dividend in year 2 of $3, and a dividend in year 3 of $4. After year 3, dividends are expected to grow at the rate of 7% per year. An appropriate required return for the stock is 12% (for both stages). Using the multistage DDM, the stock should be worth __________ today. Group of answer choices

Answers

Answer:

$67.95

Explanation:

Calculation to determine how much should the stock should be worth today.

First step is to calculate the dividend per year;

D4= D3(1+g) = 4(1.07) = $4.28

Second step is to calculate the PV of each dividend

PV (D1) =2 / (1.12)

PV (D1) = 1.7857

PV (D2) = 3/ (1.12²)

PV (D2) = 2.3916

PV (D3) = 4/ (1.12³)

PV (D3) = 2.8471

Fourth Step is to calculate the Value of Perp. at t=3

=[(4(1.07))/(.12-.07)]/1.12^3

=85.6/1.4049

=60.9296

Now let calculate how much should the stock should be worth today

Worth today = 1.7857+ 2.3916 + 2.8471 + 60.9296

Worth today=$67.95

Therefore Using the multistage DDM, the stock should be worth $67.95 today

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