Under the modified accrual basis of accounting for a governmental unit, revenues should be recognized in the accounting period in which they:____.
A. Are earned and become measurable.
B. Are collected Become available and measureable.
C. Become available and earned.
D. Are earned and collected.

Answers

Answer 1

Answer:

The answer is B.

Explanation:

Modified accrual basis of accounting combine both the characteristics of accrual basis and cash basis together.

Revenue is only recognize in the income statement when it is measurable(must be reasonably estimated) and available to finance the firm's expenditure.


Related Questions

Your Boston-headquartered manufacturing company, Wruck Enterprises, obtained a 54-million-peso loan from a Mexico City bank last month to fund the expansion of your Monterrey, Mexico, plant. The exchange rate was 14 U.S. cents per peso when you took out the loan, but since then the exchange rate has dropped to 7 U.S. cents per peso. Has Wruck Enterprises made a gain or a loss due to the exchange rate change, and how much

Answers

Answer: 3.78 million dollars

Explanation:

Based on the information given in the question, the amount of money that Wruck Enterprises would pay when the exchange rate is 7 US cents per peso would be:

= 54-million × 7 cent

= 378,000,000 cent

= 3.78 million dollars

When the exchange rate was 14 U.S. cents per peso , the amount paid would have been:

= 54 million × 14 cent

= 756,000,000 cent

= 7.56 million dollars

Therefore, Wruck Enterprises made a gain of (7.56 million - 3.78 million) = 3.78 million dollars

A firm has a tax burden of 0.6, a leverage ratio of 1.2, an interest burden of 0.7, and a return-on-sales ratio of 14%. The firm generates $2.64 in sales per dollar of assets. What is the firm's ROE

Answers

Answer:

18.63%

Explanation:

Calculation for the firm's ROE

Using this formula for

ROE=(Tax burden)(Leverage ratio)(Interest burden)(Return-on-sales ratio)(Sales per dollar of assets)

Let plug in the formula

ROE = (.6)(1.2)(.7)(.14)(2.64)

ROE=18.63%

Therefore the firm's ROE is 18.63%

We discussed the invasions of the Roman world by various Germanic tribes in the fifth century and the Arab-Islamic conquests of Persia, most of the Byzantine Empire, and much of the Mediterranean world in the seventh and eighth centuries. How did the new invaders manage to govern the advanced civilizations that they conquered?

Answers

Answer:

The invaders were able to govern the more advanced civilizations because they adopted most of the conquered civilizations' customs, rules of governance, and even languages and religion.

For example, in the case of the Germanic tribes that conquered the Western Roman Empire, the rulers adopted, one by one, the religion of the Roman Empire: Christianity, more specifically, the Roman Catholic variant.

They also began to use the language of the Empire: Latin, for ecclessiastical and political matters, and while political institutions did change a lot, some of the political institutions of the Empire did survive in the sucessor states that the Germanic rulers carved out of the Roman territory.

Baker is single and earned $225,200 of salary as an employee in 2018. How much should his employer have withheld from his paycheck for FICA taxes? (Rounded to the nearest whole dollar amount)
A) $11,453
B) $10,861
C) $10,415
D) $15,892

Answers

Answer: $11,453

Explanation:

In 2008:

FICA-Social Security tax was payable at 6.2% of a limit of $128,400.

FICA-Medicare tax was payable at 1.45% of the total amount of $225,200.

Additional Medicare tax was payable on any amount in excess of $200,000 at 0.9%.

= (6.2% * 128,400) + (225,200 * 1.45%) + ( (225,200 - 200,000) * 0.9%))

= $11,453

1. Working with Numbers and Graphs Q1 Last year, Raphael bought a bond for $10,000 that promises to pay him $900 per year. This year, he can buy a bond for $10,000 that promises to pay $1,000 per year. If Raphael wants to sell his old bond, what is its price likely to be

Answers

Answer:

$9,000

Explanation:

Last year, Raphael bought a bond for $10,000 that promises to pay him $900 per year

Interest rate = $900/$1000 * 100 = 9%

This year, he can buy a bond for $10,000 that promises to pay $1,000 per year.

Interest rate = 1,000/10000 * 100 = 10%

If Raphael wants to sell his old bond, he has to lower its price in order to compensate for rise in interest rate. The bond, which he would sell, should pay 10% interest PA

=>> 900/10% * 100 = $9,000

So, the bond price is likely to be $9,000

Accounts Receivable account has a beginning balance of $52,000 and an ending balance of $69,000. If $47,000 was sold on account during the year, what were the total collections on account

Answers

Answer:

$30,000

Explanation:

Total collections on account is computed as;

= Accounts receivable at the beginning + Sales during the year - Accounts receivable at the end

Given that;

Accounts receivable at the beginning = $52,000

Sales during the year = $47,000

Accounts receivable at the end = $69,000

Therefore,

Total collections on account

= [($52,000 + $47,000) - $69,000]

= $30,000

A time draft is a negotiable instrument, which means that it:_______
a. is also known as a bill of lading.
b. has no value given the deferred nature of the document.
c. can be sold to an investor.
d. cannot be transferred.
e. is generally not preferred in international transactions.

Answers

Answer:

c. can be sold to an investor.

Explanation:

The time draft would permits the draft bearer having two options that involved to sell it at a discount prior to the maturity time or hold it till maturity in the case when the amount is fully paid

Therefore as per the given situation, the time draft means that it could be sold to an investor

hence, the correct option is c

ANd, the rest of the options are wrong

Orlando Company, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended: Actual units produced: 12,000 Actual variable overhead incurred: $77,700 Actual machine hours worked: 18,800 Standard variable overhead cost per machine hour: $4.50 If Orlando estimates 1.5 hours to manufacture a completed unit, the company's variable-overhead spending variance is:

Answers

Answer:

$37,600 favorable

Explanation:

Variable overhead spending variance can be computed as;

= (Actual hours worked × Actual variable overhead rate) - ( Actual hours worked - Standard variable overhead rate)

= ( 18,800 hours × $77,700/12,000) - (18,800 hours × $4.5)

= [(18,800 × $6.5) - (18,800 × $4.5)]

= $122,200 - $84,600

= $37,600 favorable

Pepe, Incorporated acquired 60% of Devin Company on January 1, 2018. On that date Devin sold equipment to Pepe for $45,000. The equipment had a cost of $120,000 and accumulated depreciation of $66,000 with a remaining life of 9 years. Devin reported net income of $300,000 and $325,000 for 2018 and 2019, respectively. Pepe uses the equity method to account for its investment in Devin.What is the consolidated gain or loss on equipment for 2018

Answers

Answer: $9000

Explanation:

Based on the values given in the question, the consolidated gain or loss on equipment for 2018 would be calculated as:

Cost of equipment = $120,000

Less accumulated depreciation = $66,000

Less: Amount Devin sold equipment to Pepe = $45,000

Consolidated loss= $120,000 - $66000 - $45000

= $9000

Documents created with Calc are saved as which file extension?
A.
.com
B.
.odp
C.
.org
D.
.ods


Please select the best answer from the choices provided

A
B
C
D

Answers

Answer:

D. .ods

Explanation:

edge

An example of a poor study environment is a place with

a chair that has a strong back.
textbooks and other resources.
minimal talking and no background noise.
messy surfaces and a lot of movement.

Answers

Answer:

messy surfaces and a lot of movement

Explanation:

It will make you less focused

Answer:

D messy surfaces and a lot of movement.

Explanation:

On December 31, Strike Company traded in one of its batting cages for another one that has a cost of $500,000. Strike receives a trade-in allowance of $11,000. The old equipment had an initial cost of $215,000 and has accumulated depreciation of $185,000. Depreciation has been recorded up to the end of the year. The difference will be paid in cash. What is the amount of the gain or loss on this transaction

Answers

Answer:

the amount of loss is $19,000

Explanation:

The computation of the amount of the gain or loss is shown below:

Old equipment cost is

= Initial cost of the equipment - accumulated depreciation

= $215,000 - $185,000

= $30,000

Now the gain or loss is

= Book value of an equipment - trade in allowance

= $30,000 - $11,000

= $19,000

hence, the amount of loss is $19,000

We simply applied the above formula so that the correct value could come

And, the same is to be considered

Which of the following should not be a major consideration when it comes to selecting your career path?


What your parents think you should do

What you are passionate about

What you are naturally good at

What your interests are

Answers

Answer: I believe its : what your interest's are

Explanation:

Bryant Company has a factory machine with a book value of $93,500 and a remaining useful life of 6 years. It can be sold for $30,600. A new machine is available at a cost of $534,000. This machine will have a 6-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $556,800 to $460,200. Prepare an analysis showing whether the old machine should be retained or replaced.

Answers

Answer:

Bryant Company

Analysis of old and new machines:

                                           Old Machine       New Machine

Annual depreciation costs   $10,833               $89,000

Savings from variable

  manufacturing costs             0                      $96,600

Net savings                          ($10,833)                $7,600

Explanation:

a) Data and Calculations:

Book value of old machine = $93,500

Remaining useful life = 6 years

Salvage value = $30,600

Depreciable amount of old machine = $62,900 ($93,500 - 30,600)

Annual Depreciation cost of old machine = $10,483 ($62,900/6)

Cost of new machine = $534,000

Useful life = 6 years

Depreciable amount of new machine = $89,000 ($534,000/6)

Reduction in variable manufacturing costs = $96,600 ($556,800 - $460,200)

Savings from new machine = $7,600

b) Conclusion: The old machine should be replaced.  It costs more to retain the old machine than it costs to replace it.  There will be a net gain of $7,600 from the new machine, from the reduction of the variable manufacturing costs from $556,800 to $460,200.

The Blue Spruce Corp. has five plants nationwide that cost $350 million. The current fair value of the plants is $580 million. The plants will be reported at assets as:_________.
a) $930 million
b) $230 million
c) $350 million
d) $580 million

Answers

Answer:

C

Explanation:

Equipment are reported at historical values. the historical value in this case is the price at which the plants were acquired. This is $350 million.

Fair value is the price at which the plant would be sold at the market today.

The fair value would be recorded  by the acquiring firm in the case of the acquisition of The Blue Spruce Corp. or in a case were the plants are sold

plz answer dedo yaar​

Answers

Huh what does that mean

12.Sunnydale Organics, Inc. harvests crops in roughly 90-day cycles based on a 360-day year. The firm receives payment from its harvests sometime after shipment. Due in part to the firm's rapid growth, it has been borrowing to finance its harvests using 90-day bank notes on which the firm pays 12 percent discount interest. If the firm requires $60,000 in proceeds from each note, what must be the face value of each note

Answers

Answer: $61857

Explanation:

Let the face value of each note be represented by y.

We should also note that we are given a time period of 90 days = 3 months.

Discount interest = 12%. This will be 3% for every 3 months.

Face value of each nite will then be:

y = 60000/(100%-3%)

y = 60000 / 97%

y = 60000/0.97

y = 61,856.67

Dragon makes all sales on account, subject to the following collection pattern: 30% are collected in the month of sale; 60% are collected in the first month after sale; and 10% are collected in the second month after sale. If sales for June, July, and August were $120,000, $160,000, and $220,000, respectively, what were the firm's budgeted collections for August and the company's budgeted receivables balance on August 31?

Answers

Answer: $174000

Explanation:

The firm's budgeted collections for August and the company's budgeted receivables balance on August 31 would be calculated as:

= (30% × $220,000) + (60% × $160,000) + (10% × $120,000)

= (0.3 × $220,000) + (0.6 × $160,000) + (0.1 × $120,000)

= $66000 + $96000 + $12000

= $174000

Universities A and B are substitutes in the minds of many college students. Initially the student tuition at each university is the same and far below the equilibrium tuition. Then, the tuition at A is raised and B is not. As a result of a rising tuition at A, some students who would have applied and enrolled in A, apply to B instead. Based on the logic presented in one of the theories discussed in the textbook, we would expect that

Answers

Answer:

the options are missing (see attached image), the correct answer is:

the fourth option: A and B

Explanation:

Since the demand for University B increased, their teachers should be more relaxed, resulting in a decrease of their performance, e.g. less punctual. On the other, the teachers of University A which lost students, should try to increase their performance level, e.g. being more punctual.

Suppose we have a bond issue currently outstanding that has 20 years left to maturity. The coupon rate is 8% And coupons are paid semiannually. The bond is currently selling for $828 per $1,000 bond. What is the cost of debt?
a. 8%
b. 9%
c. 10%
d. 11%
e. 12%

Answers

Answer:

c. 10%

Explanation:

The Yield to Maturity(YTM) of the Bond is the cost of the debt. So, we need to find the YTM first.

Here i will use a Financial Calculator to enter and compute the YTM as follows :

N = 20× 2 = 40

PMT = ($1,000 × 8%) ÷ 2 = $40

PV = $828

P/YR = 2

FV = 1,000

I or YTM = ?

Thus the cost of the Bond is 10%

In September 2008, the stock market fell sharply and continued to perform poorly due to the financial crisis. How did this change impact GDP in the economy?

Answers

Answer:

Many people's wealth is held in stocks and as the price of stocks collapsed, they lost wealth.

Imagine that this happened to you. One day you are rich and that affects your spending habits. In a matter of few days or weeks, you lose a large portion of your wealth. So now, you are less rich or even poor. So your spending habits will be altered, i.e. you will spend less.

If you consider the economy as a whole, aggregate demand will fall, resulting in a decrease of aggregate supply, and an overall decrease of the GDP.

Sandra goes into her favorite shoe store where they are holding a special sales promotion. The salesperson explains to Sandra that if she purchases one pair of shoes, she would receive a free pair of socks. Which type of sales
promotion is this?
NEED ASAPPP ITS AN EXAM..

Answers

Answer:

Premium

Explanation:

A premium type of sales promotion is this. Thus, option B is correct.

Who is a salesperson?

The salesman is in charge of welcoming clients, guiding them toward the merchandise they need, and counting up transactions. You need to be a great communicator if you want to succeed in sales. A successful salesman achieves sales goals while being courteous and helpful to consumers.

The salesman is in charge of welcoming clients, guiding them toward the merchandise they need, and counting up transactions. You need to be a great communicator if you want to succeed in sales. A successful salesman achieves sales goals while being courteous and helpful to consumers.

With the confirmation of purchase, you can receive a reward for nothing or for minimal shipping as well as a handling fee. Therefore, option B is the correct option.

Learn more about salesperson, here:

https://brainly.com/question/1175840

#SPJ2

Vaughn Company made a purchase of merchandise on credit from Ivanhoe Company on August 8, for $8900, terms 2/10, n/30. On August 17, Vaughn makes the appropriate payment to Ivanhoe. The entry on August 17 for Vaughn Company is: Accounts Payable 8900 Purchase Returns and Allowances 178 Cash 8722 Accounts Payable 8900 Cash 8900 Accounts Payable 8722 Cash 8722 Accounts Payable 8900 Inventory 178 Cash 8722

Answers

Answer:

Accounts Payable 8900 Inventory 178 Cash 8722

Explanation:

The journal entry is shown below:

Accounts payable $8,900  

       To inventory             $178  ($8,900 × 2%)

       To Cash                    $8,722

(Being the payment is recorded)

Here the account payable is debited as it decreased the liabilities and the inventory and cash is credited as it also decreased the assets

Therefore the last option is correct

Nikoto Steel Co. budgeted manufacturing costs for 50,000 tons of steel are:Fixed manufacturing costs $50,000 per monthVariable manufacturing costs $12.00 per ton of steelNikoto produced 40,000 tons of steel during March. How much is the flexible budget for total manufacturing costs for March?a) $520,000b) $650,000c) $480,000d) $530,000

Answers

Answer:

d) $530,000

Explanation:

The computation of the total manufacturing cost for the march month is shown below

= Fixed manufacturing cost + (produced tons × variable manufacturing cost per ton)

= $50,000 + (40,000 Tons × $12.00 per ton)

= $50,000 + $480,000

= $530,000

hence, the total manufacturing cost for the march month is $530,000

Therefore the correct option is d.

A firm has a capital structure with $14 in equity and $72 of debt. The cost of equity capital is 14.16% and the pretax cost of debt is 5.34%. If the marginal tax rate of the firm is 28.94% Compute the weighted average cost of capital of the firm.

Answers

Answer: 5.48%

Explanation:

Total capital = 14 + 72 = $86

Weight of equity = 14/86

Weight of debt = 72/86

WACC = (Weight of debt * Cost of debt * ( 1 - tax)) + (Weight of equity * cost of equity)

= (72/86 * 5.34% * (1 - 28.94%)) + (14/86 * 14.16%)

= 0.0317687776744186 + 0.02305116279

= 5.48%

Kim's Bridal Shoppe has 10,200 shares of common stock outstanding at a price of $36 per share. It also has 215 shares of preferred stock outstanding at a price of $87 per share. There are 520 bonds outstanding that have a coupon rate of 5.5 percent paid semiannually. The bonds mature in 17 years, have a face value of $1,000, and sell at 93 percent of par. What is the capital structure weight of the common stock?

Answers

Answer:

26.43 %

Explanation:

The Capital Structure is based on  the Market Weight of the Sources of Finance as shown below :

Equity market value = Number of shares × price/share

Equity market value  = 10,200 ×  $36

Equity market value = $367,200

Current debt value = Number of bonds × price/bond

Current debt value = 520 × (1930)

Current debt value = $1,003,600

Preferred stock value = Number of shares × price/share

Preferred stock value = 215 ×  $87

Preferred stock value = $18,705

Total capital = Common equity value + Debt value + Preferred stock value

Total capital = $367,200 + $1,003,600 + $18,705

Total capital = $1,389,505

Weight of Equity = Equity value / Total capital

Weight of Equity  = $367,200 / $1,389,505

Weight of Equity = 26.43 %

What is the maximum hourly output from a process with four steps having outputs of 20 units/hour, 25 units/hour, 30 units/hour and 15 units/hour?

Answers

Answer:

The maximum hourly output from the process with four steps is:

22.5 units/hour.

Explanation:

a) Data and Calculations:

Outputs:

20 units/hour,

25 units/hour,

30 units/hour and

15 units/hour

Total units 90

Total hours = 4

Maximum hourly output = Total output units divided by the total hours

= 90/4

= 22.5 units per hour.

b) This implies that the process can produce 22.5 units per hour at its maximum performance.  This is also the average output from the four processing steps.

Bramble Frosted Flakes Company offers its customers a pottery cereal bowl if they send in 4 boxtops from Bramble Frosted Flakes boxes and $2. The company estimates that 60% of the boxtops will be redeemed. In 2021, the company sold 809000 boxes of Frosted Flakes and customers redeemed 352000 boxtops receiving 88000 bowls. If the bowls cost Bramble Company $4 each, how much liability for outstanding premiums should be recorded at the end of 2021

Answers

Answer: $66700

Explanation:

Number of boxtops that was sold = 809000

Estimated boxtops to be redeemed = 809,000 × 60% = 485400

Less: Boxtops received = 352000

Estimated boxtops not received yet = 133400

The number of boxtops that will be needed per bowl will then be:

= 133400 / 4

= 33350

Therefore, liability for outstanding premiums that should be recorded at the end of 2021 would be:

= 33350 × ($4 - $2)

= 33350 × $2

= $66700

In 2010, the $471 billion deficit on the U.S. current account was offset by a surplus of $255 billion on financial account. This difference is the result of:_________.
A. budget deficit.
B. statistical discrepancy.
C. trade deficit.
D. national debt.

Answers

Answer:

B. statistical discrepancy.

Explanation:

Since it is mentioned that the $471 million represents the deficit in the US current account i.e. counterbalanced by a surplus of $255 billion

So here the difference represents the statistical discrepancy

Therefore as per the given situation, the correct option is B

And, the rest of the options are wrong

An investor is bearish on a particular stock and decided to buy a put with a strike price of $44. Ignoring commissions, if the option was purchased for a price of $.93, what is the break-even point for the investor

Answers

Answer:

$43.07

Explanation:

Strike price of Put Option = $44

Option purchased price = $0.93

Break-even point for the investor = [Strike price - Put Option purchased price}

= $44 - $0.93

= $43.07

Therefore, the Break-even point for the investor is $43.07

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Corrupt officials can be removed from office.D. Primary elections are prohibited in several states. Conjugate the verbs (in parenthesis) based on the subject or subject pronoun.You have multiple attempts to get a perfect score. Yes, it has to be spelled correctly.If you need a quick review, watch How to: ER & IR Verbs Present tense before proceeding.Flag this QuestionQuestion 110 ptsEllas (aprender) ____________ muchas cosas en la clase de espaol y en la clase de ingls.Flag this QuestionQuestion 210 ptsVosotros (beber) ___________ jugo de naranja.Flag this QuestionQuestion 310 ptsMi familia y yo (comer) ___________ mucho durante el Da de Gracias.Flag this QuestionQuestion 410 ptsSelina (comprender) _____________ mucho en la clase de ciencias.Flag this QuestionQuestion 510 pts(Correr)________ t muy rpido?Flag this QuestionQuestion 610 ptsYo (creer) ____________ en Pap Noel.Flag this QuestionQuestion 710 ptsNosotros (deber) _____________ estudiar ms.Flag this QuestionQuestion 810 ptsYo no (leer) ________ los libros de Harry Potter.Flag this QuestionQuestion 910 ptsT (responder) ___________ a las preguntas de tu amiga.Flag this QuestionQuestion 1010 ptsEsteban y Maria no (vender) ______________ los perros y gatos. When does puberty occur? What causes the changes that occur during puberty? The boy said he hadnt stolen the car. He just wanted to go j_ _ _ _d_ _ _. Help me please..Suppose a car is moving in a straight line and steadily increases itsspeed. It goes from 0 miles/hour to 15 miles/hour the first second and 15miles/hour to 30 miles/hour the next second. What is the acceleration? A)10 miles/hour/second B) 15 miles/hour/second C) 20 miles/hour/second D)30 miles/hour/second Help plz! Will give brainliest! Which function displays this end behavior? As xapproaches negative infinity, y approaches positive infinity. As xapproaches positive infinity, yapproaches negative infinity.A.) y = (x+ 2)^3 -9B.) y = -2x^3-1C.) y = -3x^3 + 4D.) y = 3(x-1)^2 HURRY 100 POINTS! (This semester weve spent quite a bit of time thinking about and discussing how and why narrative writing can play an integral part of our own lives. Discuss what you believe to be the most significant ways the narrative form can be useful and/or beneficial. ) FINAL EXAM! help me please!I don't understand this:(