Use airlines uses the following performance measures. Classify each of the performance measures below into the most likely balanced scorecard perspective it relates to.
C (customer),
P (internal process),
I (innovation and growth), or
F (financial).
1. Cash flow from operations
2. Number of reports of mishandled or lost baggage
3. Percentage of on-time departures
4. On-time flight percentage
5. Percentage of ground crew trained
6. Return on investment
7. Market value
8. Accidents or safety incidents per mile flown
9. Customer complaints
10. Flight attendant training sessions attended
11. Time airplane is on ground between flights
12. Airplane miles per gallon of fuel
13. Revenue per seat
14. Cost of leasing airplanes

Answers

Answer 1

Answer:

1. Cash flow from operations: F (financial).

2. Number of reports of mishandled or lost baggage: C (customer).

3. Percentage of on-time departures: C (customer).

4. On-time flight percentage: C (customer).

5. Percentage of ground crew trained: I (innovation and growth).

6. Return on investment: F (financial).

7. Market value: F (financial).

8. Accidents or safety incidents per mile flown: P (internal process).

9. Customer complaints: C (customer).

10. Flight attendant training sessions attended: I (innovation and growth).

11. Time airplane is on ground between flights: P (internal process).

12. Airplane miles per gallon of fuel: P (internal process).

13. Revenue per seat: F (financial).

14.Cost of leasing airplanes: F (financial).

Explanation:

The performance measures associated with an airline business are;

1. Customer (C): this is comprised of all the passengers or clients that did business with the airline company in the past or in the future. It gives a details into everything pertaining to these clients.

2. Financial (F): this is a measure of all the revenues and expenses associated with the successful running of the airline business.

3. Innovation and growth (I): this is a measure of the manpower or labor, equipments, welfare and training used to ensure the business continues to run smoothly, effectively and efficiently.

4. Internal process (P): it involves all of the strategic decisions, policies, rules and regulations formulated by the executive management in order to enhance the smooth operations of the airline business.


Related Questions

Which of the following is NOT an element of organizational structure? A) Well-articulated mission, vision, and value statements. B) Formal reporting relationships. C) Grouping together of individuals into departments. D) Systems designed to ensure effective communication

Answers

Answer:

A) Well-articulated mission, vision, and value statements.

Explanation:

An organizational structure can be defined as a system that states how business activities such as standard rules, task allocation or roles of employees, coordination, responsibilities and supervision of these activities are directed so as to enhance the achievement of the goals, aims and objectives of the organization.

Simply stated, an organizational structure usually defines a hierarchy, which is used to determine how information, roles and responsibilities flow from one level to another in an organization. Generally, the flow of information are usually from top to bottom.

Furthermore, the organizational structure can be divided into four (4) distinct categories and these are;

1. Matrix organizational structure.

2. Functional organizational structure.

3. Divisional organizational structure.

4. Flat organizational structure.

The following are the elements of organizational structure;

A. Formal reporting relationships. This is enhanced by assigning a hierarchy, where informations are reported to the right individual and in a timely manner as well.

B. Grouping together of individuals into departments. This is to increase the level of output and enhance building good, coordinated development through division of labor.

C. Systems designed to ensure effective communication.

Hence, a well-articulated mission, vision, and value statements isn't an element of organizational structure. It could be regarded as an organization's center of gravity.

An organizational structure is a system that specifies how business operations, such as standard norms, task distribution or personnel roles, coordination, responsibilities, and supervision, are directed in order to help the organization achieve its goals, aims, and objectives.

So, Option A is the correct option which is not true about organizational structure.

The other options are incorrect as:

Option B is incorrect as Relationships of formal reporting. This is aided by establishing a hierarchy in which information is reported to the appropriate person and in a timely manner.

Option C is incorrect as Individuals are organized into departments. This is to raise output and improve the development of good, coordinated development by dividing labor.

Option D is incorrect as yes designing system to ensure effective communication is element of organizational structure.

Thus option A isn't a part of the company's structure. It's possible to think of it as the organization's center of gravity.

For more information about organizational structure refer to the link:

https://brainly.com/question/23967568

You need to make 70
servings of Caesar dressing,
Each serving takes 2
teaspoons of crushed garlic,
How many teaspoons of
crushed garlic do you need?
Answer:​

Answers

Answer:

140 teaspoons of crushed garlic.

Explanation:

Since you're going to make 70 servings and each requires 2 tsp of crushed garlic, we simply multiply 70 x 2.

I hope this helps :)

Boatler Used Cadillac Co. requires $890,000 in financing over the next two years. The firm can borrow the funds for two years at 11 percent interest per year. Ms. Boatler decides to do forecasting and predicts that if she utilizes short-term financing instead, she will pay 7.25 percent interest in the first year and 12.55 percent interest in the second year. Assume interest is paid in full at the end of each year.
A. Determine the lot al two-year interest cost under each plan.
Interest Cost
Long term fixed-rate plan
Short term variable-rate
B. Which plan is less costly?
1. Long term fixed-rate plan
2. Short-term variable-rate plan

Answers

Answer:

A. Total two-year interest cost under long term fixed-rate plan is $195,800; while total two-year interest cost under short term variable-rate is $176,220.

B. Short-term variable-rate plan is less costly.

Explanation:

A. Determine the total two-year interest cost under each plan.

This can be determined for each of the plan as follows:

For Long term fixed-rate plan

Total two-year interest cost under long term fixed-rate plan = Amount required * Interest rate per year * Number of years = $890,000 * 11% * 2 = $195,800

For Short term variable-rate

First year interest cost under short term variable-rate = Amount required * First year interest rate = $890,000 * 7.25% = $64,525

Second year interest cost under short term variable-rate = Amount required * Second year interest rate = $890,000 * 12.55% = $111,695

Total two-year interest cost under short term variable-rate = First year interest cost + Second year interest cost = $64,525 + $111,695 = $176,220

Therefore, we have:

                                                         Interest Cost

Long term fixed-rate plan                   $195,800

Short term variable-rate                      $176,220

B. Which plan is less costly?

Since the total two-year interest cost under short term variable-rate of  $176,220 is less than $195,8000 total two-year interest cost under long term fixed-rate plan, the Short-term variable-rate plan is therefore less costly.

Data from the financial statements of Crafty Crafts and Hobbies, Inc. are presented below (in millions): Crafty Crafts Hobbies, Inc. Total liabilities, 2016 $31,957 $25,461 Total liabilities, 2015 36,104 30,046 Total assets, 2016 46,186 32,872 Total assets, 2015 46,514 35,208 Net sales, 2016 161,466 81,702 Net income, 2016 1,040 1,766 To the nearest hundredth of a percent, what is the 2016 return on assets ratio for Crafty Crafts

Answers

Answer:

Crafty Crafts:

Return on Assets Ratio = Net Income/Average Assets x 100

= $1,040/46,350 x 100

= 2.2%

Explanation:

a) Data

                                       Crafty Crafts          Hobbies, Inc.

Total liabilities, 2016            $31,957               $25,461

Total liabilities, 2015              36,104                 30,046

Total assets, 2016                 46,186                 32,872

Total assets, 2015                 46,514                 35,208

Net sales, 2016                    161,466                  81,702

Net income, 2016                    1,040                    1,766

b) Average Assets:

Crafty Crafts = (2016 + 2015 assets)/2 = ($46,186 + 46,514)/2 = $46,350

c) The Return on Assets Ratio: This financial performance ratio shows how much of the earnings is generated from the assets of the company in a particular period.  It shows the efficiency of management to generate profit from the assets.  Usually, the average assets value is used to even the variations over the period.

Question 3
You are the Chief Operations Officer responsible for overall company operations in ATCHULO Company Ltd, a large courier company in Ghana. Your company has 16 regional offices (terminals) scattered around the country in each of the regional capitals and a main office (hub) located in the capital city of the country. Your operations are strictly domestic. You do not accept international shipments.
The day at each terminal begins with the arrival of packages from the hub. The packages are loaded onto trucks for delivery to customers during morning hours. In the afternoon, the same trucks pick up packages that are returned to the terminal in late afternoon and then shipped to the hub where shipments arrive from the terminals into the late evening and are sorted for delivery early the next day for the terminals.
Examiner: Dr. Abubakari Atchulo Page 1 of 2
Each terminal in your company is treated as an investment centre and prepares individual income statements each month. Each terminal receives 30% of the revenue from packages that it picks up and 30% of the revenue from the packages it delivers. The remaining 40% of the revenue from each transaction goes to the hub. Each terminal accumulates its own costs. All costs relating to travel to and from the hub are charged to the hub. The revenue per package is based on size and service type and not the distance the package travels. (There are two services: overnight and ground delivery, which takes between 1 and 7 days, depending on the distance traveled).
All customer service is done through a central service group located in the hub. Customers access this service centre through a toll-free telephone number. The most common calls to customer service include requests for package pickup, requests to trace an overdue package, and requests for billing information. The company has invested in complex and expensive package tracking equipment that monitors the package’s trip through the system by scanning the bar code placed on every package. The bar code is scanned when the package is picked up, enters the originating terminal, leaves the originating terminal, arrives at the hub, leaves the hub, arrives at the destination terminal, and is delivered to the customers. All scanning is done with hand held wands that transmit the information to the regional and then central computer.
The major staff functions in each terminal are administrative (accounting, clerical, and executive), marketing (the sales staff), courier (the people who pick up and deliver the shipments and the equipment they use), and operations (the people and equipment who sort packages in the terminal).
This organisation takes customer service very seriously. The revenue for any package that fails to meet the organisation’s service commitment to the customer is not assigned to the originating and destination terminals.
All company employees receive a wage and a bonus based on the terminal’s economic value added. This system has promoted many debates about the sharing rules for revenues, the inherent inequity of the existing system, and the appropriateness of the revenue share for the hub. Service problems have arisen primarily relating to overdue packages. The terminals believe that most of the service problems relate to wrong sorting in the hub, resulting in packages being sent to the wrong terminals.
Required:
A) Explain why an investment centre is or not an appropriate organisational design in ATCHULO Company Ltd. (15 marks)
B) Assuming that ATCHULO Company Ltd is committed to the current design, how would you improve it? (15 marks)
C) Assuming that ATCHULO Company Ltd has decided that the investment centre model is
unacceptable, what model to performance evaluation would you recommend and why? (15 marks)

Answers

Answer:

ATCHULO Company Ltd

A) ATCHULO Company Ltd, as it is currently being operated should not be using an investment center as the appropriate organizational design when a profit center structure could have been applied.  However, if it wants to continue the use of the investment center model as a preferred organizational structure, then it should implement the structure fully.  For one, an investment center is a division in ATCHULO company that is supposed to be in control of all its investment activities (assets), and is responsible for generating profits (revenue and costs) for its sustenance.  Its performance will then be evaluated based on the revenue it generates less the expenses, including the capital costs incurred for generating the revenue.

B) For a better operation of the investment center, revenues generated by the investment centers should be assigned to the investment centers and all their costs will be assigned as well.  The investment centers should have their operational assets and make the necessary decisions regarding their use.

The hub should not be sorting packages for the investment centers as each investment center could handle the sorting at their various centers and route packages to appropriate destinations, accordingly.  The investment centers should operate their own trucks or outsource such services at some costs.  Since packages are sent from one center to the other and vice versa, they can charge for the services they provide for one another.  In this way, each investment center's performance will be more accurately evaluated.

C) The investment center approach would have been the best for ATCHULO Company Ltd if it were being properly implemented, both in terms of operational activities and performance evaluation.

However, since ATCHULO Company has decided to change the model, I recommend the centers to be operated as profit centers, because this is the next best thing in terms of performance evaluation.  However, each center must be able to make its own revenue and cost decisions, so that it can be assessed based on profit performance.

Explanation:

An investment center in ATCHULO Company should be a unit of the firm that is responsible for its revenue, cost, and investment decisions, with its performance judged based on the overall outcome achieved or the value added to the company.

A profit center in ATCHULO Company is a unit that is only responsible for its revenue and cost decisions, while investment activities are handled from the headquarters.  Its performance is evaluated on profits without consideration of the capital costs incurred in generating the profits.

Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance The cost accountant for River Rock Beverage Co. estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning February 1 would be $3,150,000, and total direct labor costs would be $1,800,000. During February, the actual direct labor cost totaled $160,000, and factory overhead cost incurred totaled $283,900.

Required:
a. What is the predetermined factory overhead rate based on direct labor cost? Enter your answer as a whole percent not in decimals.
b. Journalize the entry to apply factory overhead to production for February.
c. What is the February 28 balance of the account Factory Overhead—Blending Department?
d. Does the balance in part (c) represent overapplied or underapplied factory overhead?

Answers

Answer:

a. 175%

b.

Journal Entry  to apply factory overhead to production for February.

Work In Process $280,000 (debit)

Overheads $280,000 (credit)

c. $3,900

d. Under-applied Overheads

Explanation:

Predetermined Overhead rate = Total Budgeted Overheads /Total Budgeted Activity

                                                   = $3,150,000 / $1,800,000

                                                   = $1.75 per direct labor cost.  or

                                                   = 175% (1.75 × 100)

Applied factory overhead = Predetermined Overhead rate × Actual Activity

                                           = $160,000 × 175 %

                                           = $280,000

Journal Entry  to apply factory overhead to production for February.

Work In Process $280,000 (debit)

Overheads $280,000 (credit)

over-applied or under-applied factory overhead

Over-applied Overheads = Actual Overheads < Applied Overheads

Under-applied Overheads = Actual Overheads > Applied Overheads

Actual Overheads (given) = $283,900

Applied Overheads = $280,000

Actual Overheads: $283,900 > Applied Overheads :$280,000

Thus we have an Under-application situation of $3,900 ($283,900 - $280,000)

Bastille Corporation prepares monthly cash budgets.

Here are relevant operating budgets for 2017:

January February
Sales $360,000 $400,000
Purchases 120,000 130,000
Salaries 84,000 81,000
Administration expenses 72,000 75,000
Selling expenses 79,000 88,000
All sales and purchases are on account.

Budgeted collections and disbursement data are given below.

All other expenses are paid in the month incurred.

Administrative expenses include $1,000 of depreciation per month.

Other data:
1. Collections from customers: January $326,000; February $378,000.
2. Payments for purchases: January $110,000; February $135,000.
3. Other receipts: January - collection of December 31, 2016 notes receivable $15,000; February - proceeds from sale of securities $4,000.
4. Other disbursements: February $10,000 cash dividend.
The company's cash balance on January 1, 2017 is expected to be $46,000. The company wants to maintain a minimum cash balance of $40,000.

Required:

Prepare a cash budget for January and February.

Answers

Answer and Explanation:

The Preparation of the cash budget for January and February is prepared below:-

                                          Bastille Corporation  

                                               Cash budget

                              for the month of January and February  

Particulars                                 January             February  

Beginning cash balance         $46,000              $43,000

Add: Receipts                      

Customer collection                 $326,000           $378,000

Notes receivable collection     $15,000              $0

Sale of marketable securities    0                        $4,000

Total receipts                            $341,000             $382,000

Total cash available                  $387,000           $425,000

Less:  

Cash payments during the

year

Purchases                                   $110,000           $135,000

Salaries                                       $84,000            $81,000

Administrative expenses           $71,000             $74,000

Selling expenses                         $79,000            $88,000

Dividends                                     0                        $10,000

Disbursement total                     $344,000          $388,000

Excess of cash  

available                                      $43,000             $37,000

Financing

Borrowings                                   0                        $3,000

Repayments                                  0

Ending cash balance                   $43,000            $40,000

Note: February beginning balance is the balance of ending cash balance.

A hospital purchased new MRI equipment and intended to be used for 4 years. The information is given below. As part of the warranty agreement, the maintenance costs will be waived for the first 4 years. At MARR of 29% per year, determine the minimum revenue per year to realize the expected recovery and return.

Answers

Answer:

the information is missing but I looked for a similar question that can help as an example (hopefully it will be the same):

purchase cost $750,000

useful life 4 years, salvage value $150,000

discount rate 29%

in order to answer this question, we would need to calculate a cash flow that results in NPV = 0

0 = -$750,000 + CF/1.29 + CF/1.29² + CF/1.29³ + (CF + $150,000)/1.29⁴

$750,000 = CF/1.29 + CF/1.29² + CF/1.29³ + (CF + $150,000)/1.29⁴

$750,000 = 0.7752CF + 0.6009CF + 0.4658CF + 0.3611CF + $54,166.70

$695,833.30 = 2.203CF

CF = $695,833.30 / 2.203 = $315,857.15

According to the liquidity premium theory of the term structure of interest rates, if the one-year bond rate is expected to be 4%, 5%, and 6% over each of the next three years, what is the interest rate on a three-year bond if the liquidity premium on a three-year bond is 0.5%

Answers

Answer:

Interest rate on the a three year bond =5.5%

Explanation:

one-year bond rate expected = 4%, 5%, 6% for the next three years

liquidity premium on a three year bond = 0.5%

number of years = 3

The interest rate on the a three year bond can be calculated as

= liquidity premium + ( summation of bond rates for the next three years/number of years )

= 0.5 + ( (4+5+6)/3)

= 0.5 + ( 15/3)

= 0.5 + 5  = 5.5%

Stormer Company reports the following amounts on its statement of cash flow: Net cash provided by operating activities was $35,500; net cash used in investing activities was $13,000 and net cash used in financing activities was $16,500. If the beginning cash balance is $6,500, what is the ending cash balance

Answers

Answer:

The answer is $38,500

Explanation:

Operating activities: Cash generated or used to run the day-to-day business operations.

Investing activities: Cash used for investing in assets like securities, bonds, equipment, or proceeds from these assets.

Financing activities: Cash generated from loan and/or payments made to reduce loan balances

Ending cash balance = Net Cash from operating activities + net cash from investing activities - net caash from financing activities + Beginning cash balance

Ending cash balance = $35,500 + $13,000 - $16,500 + $6,500

$38,500

Perteet Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows:
Average Cost per Unit
Direct materials $6.70
Direct labor $3.25
Variable manufacturing overhead $1.60
Fixed manufacturing overhead $3.00
Fixed selling expense $0.70
Fixed administrative expense $0.40
Sales commissions $0.50
Variable administrative expense $0.55
If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to:__________
a. $28,000
b. $14,800
c. $21,400
d. $18,100

Answers

Answer:

Total overhead cost= $21,400

Explanation:

Giving the following information:

When it produces and sells 5,000 units, its average costs per unit are as follows:

Variable manufacturing overhead $1.60

Fixed manufacturing overhead $3.00

First, we need to calculate the total fixed manufacturing overhead:

Fixed overhead= 3*5,000= $15,000

Now, we can calculate the total overhead cost for 4,000 units.

Total overhead cost= total variable cost + total fixed cost

Total overhead cost= 1.6*4,000 + 15,000

Total overhead cost= $21,400

Do you think the Business practices in an Islamic country are likely differ from Business practices in the United States? If so, how?

Answers

Explanation:

Yes, the business practices of an Islamic country certainly differ from the business practices of the United States, starting with the significant cultural differences between those countries, including differences in the rules of etiquette, employee benefits, communication, the presence of women in the workplace, etc.

There is also strict government control in companies in Islamic countries, which obliges them to follow certain religious laws and regulations, which prevents them from managing an organization more aggressively with regard to paying interest and establishing a culture geared towards receiving "fair" profits, while business in the United States survives without obligation to comply with religious laws or impede profit.

At the beginning of the year, paid-in capital was $164 and retained earnings was $94. During the year, the stockholders invested $48 and dividends of $12 were declared and paid. Retained earnings at the end of the year were $104.

Net income for the year was:_______

Answers

Answer:

$22

Explanation:

From the question above, the paid in capital at the beginning of a year was $164

Retained earnings was $94

During the year the amount invested by stockholders was $48 and a dividend of $12 was declared and paid.

At the end of the year the retained earnings was $104

Therefore, the net income for the year can be calculated as follows

Net income= Retained earnings at the end of the year-retained earnings at the beginning of the year+dividend

Net income= $104-$94+$12

= $22

Hence the net income for the year was $22

You want to have $18,000 in 9 years for a dream vacation. If you can earn an interest rate of .5 percent per month, how much will you have to deposit today

Answers

Answer:

$10,503.59

Explanation:

This question requires us to find how much you have to deposit today if:

Fv = 18,000

Time = 9 years

PV= fv/(1 + i)^n

N = 9 X 12 = 108

I/y = 0.5%

PV = $18,000 / 1.005^108

= $10,503.59

Therefore what you have to deposit today is $10,503.59

Use the following information to answer questions 4a.1-4a.5 Gerrell Corp. is comparing two different capital structures. Plan I would result in 18,000 shares of stock and $95,000 in debt. Plan II would result in 14,000 shares of stock and $190,000 in debt. The interest rate on the debt is 5 percent. Compare both of these plans to an all-equity plan assuming that EBIT will be $90,000. The all-equity plan would result in 22,000 shares of stock outstanding. Assuming that the corporate tax rate is 40 percent, what is the EPS for each of these plans

Answers

Answer:

Gerrel Corp.

EPS (Earnings per share) = Earnings after Tax/Number of outstanding shares

Plan I:

EBIT =                    $90,000

Interest =                 $4,750 ($95,000 x 5%)

Pre-Tax Income = $85,250

Income Tax Exp.      34,100 ($85,250 x 40%)

After Tax Income  $51,150

EPS = $51,150/18,000 = $2.84 per share

Plan II:

EBIT =                    $90,000

Interest =                 $9,500 ($190,000 x 5%)

Pre-Tax Income = $80,500

Income Tax Exp.     32,200 ($80,500 x 40%)

After Tax Income  $48,300

EPS = $48,300/14,000 = $3.45 per share

Plan III:

EBIT =                    $90,000

Pre-Tax Income = $90,000

Income Tax Exp.     36,000 ($90,000 x 40%)

After Tax Income $54,000

EPS = $54,000/22,000 = $2.45 per share

Explanation:

a) Data and Calculations:

Plan I = 18,000 shares + $95,000 debt

Plan II = 14,000 shares + $190,000 debt

Difference = 4,000 shares + $95,000 debt

Share price = $95,000/4,000 = $23.75

EBIT = $90,000

Interest Rate = 5%

Corporate Tax Rate = 40%

b) Capital Structure:

Plan I: (Equity and Debt)

Shares of 18,000 x $23.75 + $95,000 debt = $522,500 in total capital

Plan II: (Equity and Debt)

Shares of 14,000 x $23.75 + $190,000 debt = $522,500 in total capital

Plan III: (All-equity plan):

Shares of 22,000 x $23.75 = $522,500 in total capital

c) The Earnings per share is the measurement of the Net Income to stockholders divided by the number of outstanding shares.  It gives an idea about the profitability of the entity, especially with regard to the profit made for common stockholders.  The EPS is also one of the metrics used in the calculation of the P/E ratio to indicate whether a company's shares are undervalued or overvalued.

Squirrel Tree Services reports the following amounts on December 31.
Assets Liabilities and Stockholders’ Equity
Cash $ 8,300 Accounts payable $ 11,500
Supplies 2,400 Salaries payable 4,100
Prepaid insurance 4,100 Notes payable 26,000
Building 78,000 Common stock 40,000
Retained earnings 11,200
In addition, the company reported the following cash flows.
Cash Inflows Cash Outflows
Customers $ 96,000 Employee salaries $ 40,000
Borrow from the bank (note) 38,000 Supplies 22,000
Sale of investments 35,800 Dividends 15,500
Purchase building 98,000
Required:
1. Prepare a balance sheet.
2. Prepare a statement of cash flows. (Cash outflows and decreases in cash should be indicated by a minus sign.)

Answers

1. The preparation of the balance sheet is shown below.

2. The preparation of the cash flow statement is shown below.

1. Balance sheet:

                                    Squirrel Tree Services

                                        Balance Sheet

                              For the year ended 31st December

Assets                        Amount              Liabilities                 Amount

Cash                             $8,300            Accounts payable    $11,500

Supplies                       $2,400            Salary payable         $4,100

Prepaid insurance       $4,100            Notes payable          $26,000

Building                        $78,000

                                                            Total liabilities         $41,600

                                                            Common stock        $40,000

                                                            Retained earning    $11,200

                                                            Total stockholder

                                                                 equity                  $51,200

                                                            Total liabilities and

Total assets              $92,800          stockholder equity   $92,800

B. Cash flow statement:

                                    Squirrel Tree Services

                                        Cash flow

                              For the year ended 31st December

Particulars                                                                         Amount

Cash flow from operating activities

Cash inflow from customers                   $96,000

Cash outflow for salaries                         ($40,000)

Cash outflow for supplies                        ($22,000)

Net cash flow from operating activities                         $34,000

Cash flow from investing activities

Sale of investment                                  $35,800

Purchase of building                               ($98,000)

Net cash flow from investing activities                         ($62,200)

Cash flow from financing activities

Borrow from bank                                  $38,000

Dividends                                                ($15,500)

Net cash flow financing activities                                  $22,500

Net increase in cash                                                       ($5,700)

Beginning cash of the year                                            $15,200

Ending cash of the year                                                 $9,500

Working note

we deduct the cash inflow from cash outflow and add cash to reach the beginning cash of the year.

Learn more about the balance sheet here: https://brainly.com/question/24531985

12. A company has an EPS of $2.00, a book value per share of $20, and a market/book ratio of 1.2x. what is its P/E ratio

Answers

Answer:

P/E Ratio = 12x or 12 times

Explanation:

We know that the P/E ratio is calculated by dividing the price per share by the earnings per share or EPS.

P/E = Price per share / Earnings per share

We already have EPS. We need to calculate the price per share.

It is given that book value per share is $20 and the market to book ratio is 1.2x or 1.2 times. Using the formula for market to book ratio, we calculate the market price per share to be,

M/B = Market price per share / Book value per share

1.2 = Market price per share / 20

20 * 1.2 = Market price per share

Market price per share = $24

So, P/E ratio = 24 / 2

P/E Ratio = 12x or 12 times

When delivering bad news to customers, use an indirect strategy as you would with other bad news messages, and maintain a positive tone. Occasionally, companies disappoint their customers. Whenever possible, these problems should be addressed immediately. Choose the best answer for the following question about handling customer problems.
What is the first step you should take when a problem arises?
1. Call the individual customer.
2. Disguise the problem as a "technical error."
3. Explain to the customer what they did that caused the problem

Answers

Answer:

1

Explanation:

Well, the focus of an indirect strategy is to create a new peak of satisfaction, when dealing with a disappointing situation. So the key is leaving a positive tone after all. Since maintaining a regular customer is always cheaper than getting a new one.

So, it's important to have an honest conversation with the customer and and offer a good compensation and provide a follow up until the problem is solved, so that the customer be enchanted by the respect shown. In addition to this, make this a turning point. By doing that the customer will regain confidence.

Abburi Company's manufacturing overhead is 55% of its total conversion costs. If direct labor is $58,500 and if direct materials are $29,200, the manufacturing overhead is:

Answers

Answer:

 $71,500

Explanation:

The computation of manufacturing overhead is shown below:-

We assume conversion cost = x

Conversion cost = Labor cost + manufacturing overhead

x = $58,500 + 0.55x

x = $58,500 ÷ 0.45

= $130,000

Now the manufacturing overhead is

= Conversion cost × maufacturing overhead percentage

= $130,000 × 55%

= $71,500

We simply applied the above formula

Elliott Company produces large quantities of a standardized product. The following information is available for its production activities for March. Units Costs Beginning work in process inventory 2,000 Beginning work in process inventory Started 20,000 Direct materials $ 2,500 Ending work in process inventory 5,000 Conversion 6,360 $ 8,860 Status of ending work in process inventory Direct materials added 168,000 Materials—Percent complete 100 % Direct labor added 199,850 Conversion—Percent complete 35 % Overhead applied (140% of direct labor) 279,790 Total costs to account for $ 656,500 Ending work in process inventory $ 84,110 Prepare a process cost summary report for this company showing costs charged to production, unit cost information, equivalent units of production, cost per EUP, and its cost assignment and reconciliation. Use the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)

Answers

Answer: kindly check attached picture

Explanation:

Production activities for MARCH:

Beginning work in process inventory = 2000

Units started in March = 20,000

Therefore, total units to account for :

(2,000 + 20,000) units = 22,000 units

Total units transferred out :

Total units to account for - Ending work in process:

(22,000 - 5,000) units = 17,000 units

Check attached picture for further explanation

On December 31, 2017, Jerome Company has an accounts receivable balance of $316,000 before any year-end adjustments.
The Allowance for Doubtful Accounts has a $1,000 credit balance. The company prepares the following aging schedule for accounts receivable:
Total Balance 1-30 days 31-60 days 61-90 days over 90 days
$316,000 $152,000 $87,000 $50,000 $27,000
Percent uncollectible 1% 2% 3% 21%
What is the Allowance for Uncollectible Accounts at December 31, 2017?
A. $1,000
B. $11,430
C. $9,430
D. $10,43

Answers

Answer:

The Allowance for Uncollectible Accounts at December 31, 2017 is $10,430

Explanation:

In order to calculate the Allowance for Uncollectible Accounts at December 31, 2017 we would have to make the following calculation:

Allowance for Uncollectible Accounts at December 31, 2017=Estimated Allowance 1-30 days+Estimated Allowance 31-60 days+Estimated Allowance 61-90 days+Estimated Allowance over 90 days

Estimated Allowance 1-30 days=Balance*% Uncollectible

Estimated Allowance 1-30 days=$152,000*1%=$1,520

Estimated Allowance 31-60 days=$87,000*2%=$1,740

Estimated Allowance 61-90 days=$50,000*3%=$1,500

Estimated Allowance over 90 days=$27,000*21%=$5,670

Allowance for Uncollectible Accounts at December 31, 2017=$1,520+$1,740+$1,500+$5,670

Allowance for Uncollectible Accounts at December 31, 2017=$10,430

Identify the best definition of money. whatever serves society in three functions: medium of exchange, store of value, and unit of account paper bills and coins metal or paper currency produced by governments to enable the exchange of goods and services the exchange of goods and services enabled via the double coincidence of wants

Answers

Answer:

Unit account of paper bills

Explanation:

I took test during school

What is the purpose of internal controls? Managers utilize internal controls as a basis of employee performance reviews. Internal controls are used by managers as a way to reduce outstanding customer balances. Companies use strong internal controls to guarantee that loss is eliminated. To help managers know if the business is receiving the assets and services it has paid for.

Answers

Answer:

Companies use strong internal controls to guarantee that loss is eliminated.

Explanation:

Internal controls can be defined as the policies, set of rules, and procedures implemented or put in place by an organization to protect its assets, boost efficiency, enhance financial accountability, enforce adherence to company policies and prevent fraudulent behaviors among the employees.

The purpose of internal controls is that companies use strong internal controls to guarantee that loss is eliminated as there's an accurate and reliable accounting system.

An internal control involves the timely use of both internal and external sources of auditing or financial reporting and as such enhance the maintenance of accurate and proper financial records which would also improve their operational efficiency.

Hence, internal controls if properly executed helps to increase operational efficiency, protect and safeguard assets, provides accurate financial information, prevents fraudulent or unlawful behaviors, timeliness of financial records and reporting.

Answer: To help managers know if the business is receiving the assets and services it has paid for.

Explanation:

The journal entry to record the transfer of 1,600 units of part number 1177 with a value of $2.50 each, to work in process is Group of answer choices Work in Process 4,000 Materials 4,000 Work in Process 4,000 Factory Overhead 4,000 Work in Process 4,000 Cash 4,000 Materials 4,000 Work in Process 4,000

Answers

Answer:

The correct option is:

Work in Process 4,000 Materials 4,000

Explanation:

The total cost of the part= $2.50*1,600 units

The total cost of the part=$4,000

Going by the rule of the double which requires receiving account to debited while giving account is credited, we debit work-in-process with $4,000 while materials(inventory in the balance sheet) is credited with the same amount of $4,000.

Diego owns 30 % of Azul Corporation. Azul Corporation owns 50 % of Verde Corporation. Under the attribution rules applying to stock redemptions, Diego is treated as owning 15 % of Verde Corporation.
A. True
B. Flase

Answers

Answer:

Option A,true is correct

Explanation:

The indirect  interest of Diego in Verde Corporation is the percentage holding in Azul Corporation multiplied by percentage holding that Azul Corporation owns in Verde Corporation as further illustrated below:

Holding in Verde Corporation=30%*50%

Holding in Verde Corporation=15.00%

In other words, the statement that  Diego is treated as owning 15 % of Verde Corporation is true

Aspen Ski Resorts has 100 employees, each working 40 hours per week and earning $20 an hour. Although the company does not pay any health or ree tirement benefits, one of the perks of working at Aspen is that employees are allowed freskiing on their days off. Federal income taxes are withheld at 15% and state income taxes at

Answers

Answer:

1. a. Total Salary Expense

= No. Of Employees * Hourly rate * Hours worked

= 100 * 20 * 40

= $80,000

b. Total Witholdings from Employee Salaries

This will include all Taxes.

= Federal Income Taxes + FICA Taxes + States Income Taxes

= (80,000 * 15%) + (80,000 * 7.65%) + (80,000 * 5%)

= 12,000 + 6,120 + 4,000

= $22,120

c. Actual Direct Deposit of Payroll.

This refers to the actual amount that will be paid to Employees.

= Total Salary Expense - Taxes

= 80,000 - 22,120

= $57,880

In practice, the gross income (wages or salaries) of an employee is entitled to some compulsory deductions such as States Taxes, Federal Taxes, Federal Payroll tax, Benefit, Insurance Etc.

Here, various information of Tax rate have been given, therefore, the computations of the requirement goes as follows

Total Salary Expense = Number Of Employees * Hourly rate * Hours worked

Total Salary Expense = 100 * $20 * 40

Total Salary Expense = $80,000

Total Withholding from Employee Salaries = Federal Income Taxes + FICA Taxes + States Income Taxes

Total Withholding from Employee Salaries = ($80,000 * 15%) + ($80,000 * 7.65%) + ($80,000 * 5%)

Total Withholding from Employee Salaries = $12,000 + $6,120 + $4,000

Total Withholding from Employee Salaries = $22,120

Actual Direct Deposit of Payroll = Total Salary Expense - Taxes

Actual Direct Deposit of Payroll = $80,000 - $22,120

Actual Direct Deposit of Payroll = $57,880

Missing question includes "Aspen Ski Resorts has 100 employees, each working 40 hours per week and earning $20an hour. Although the company does not pay any health or retirement benefits, one of the perks of working at Aspen is that employees are allowed free skiing on their days off. Federal income taxes are withheld at 15% and state income taxes at 5%. FICA taxes are 7.65% of the first $113,700  earned per employee and 1.45% thereafter. Unemployment taxes are 6.2% of the first $7,000 earned per employee Compute the total salary expense, the total withholdings from employee salaries  and the actual direct deposit of payroll for the first week of January"

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Macintosh Inc. changed from LIFO to the FIFO inventory costing method on January 1, 2021.

Inventory values at the end of each year since the Inception of the company are as follows:

FIFO LIFO
2019 $196,000 $178,000
2020 392,000 356,000

Required:
Ignoring Income tax considerations. prepare the entry to report this accounting change

Answers

Answer:

You only need to adjust the ending inventory for 2020, since the ending inventory for 2019 no effect on the income statement. This happens because FIFO always uses the first units purchased to determine the cost of goods sold, and after one year, there is no real effect on net income.

The adjustment for ending inventory 2020 should be:

Dr Merchandise inventory 36,000

    Cr Cost of goods sold 36,000

This adjustment will decrease the expenses during 2020 and increase that year's net income.

You are developing the project charter for a new project. Which of the following
is NOT part of the enterprise environmental factors?

A) Lessons learned from previous projects
B) The work authorization system
C) Government and industry standards that affect your project
D) Knowledge of which departments in your company typically work on projects

Answers

Answer: A) Lessons learned from previous projects

Explanation:

Enterprise Environmental Factors (EEF) refers to all environmental factors that have a say in whether a project is successful or not. They include both internal factors such as company infrastructure, knowledge and capability (departments with the knowledge on project design and implementation) and internal project authorization systems as well as external factors such as Government standards and market conditions.  

Lessons learned from previous projects, while important, are not included in this list and are not Enterprise Environmental Factors.

6. ABC Company announced today that it will begin paying annual dividends next year. The first dividend will be $0.10 a share. The following dividends will be $0.20, $0.30, $0.40, and $0.50 a share annually for the following 4 years, respectively. After that, dividends are projected to increase by 2.0 percent per year. How much are you willing to pay to buy one share of this stock today if your desired rate of return is 8.0 percent

Answers

Answer:

The amount willing to pay to buy one share is $6.92.

Explanation:

The announcement by company to pay annual dividend = $0.10

2nd year divident amount = $0.20

3rd year divident amount = $0.30

4th year divident amount = $0.40

5th-year divident amount = $0.50

The increase in dividend = 2 percent.

The desired rate of return = 8%

Value after year 5 = (D5 × Growth rate) / (Required rate-Growth rate)

=(0.5 × 1.02) / (0.08-0.02)

=8.5

Therefore, the current value = Future dividend and value × Present value of discounting factor(rate%,time period)

=0.1/1.08 + 0.2/1.08^2 + 0.3/1.08^3 + 0.4/1.08^4 + 0.5/1.08^5 + 8.5/1.08^5

=$6.92.

On December 31, 2018, Wintergreen, Inc., issued $150,000 of 7 percent, 10-year bonds at a price of 93.25. Wintergreen received $139,875 when it issued the bonds (or $150,000 × .9325). After recording the related entry, Bonds Payable had a balance of $150,000 and Discounts on Bonds Payable had a balance of $10,125. Wintergreen uses the straight-line bond amortization method. The first semiannual interest payment was made on June 30, 2019.Complete the necessary journal entry for June 30, 2019 by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns.

Answers

Answer: Please see explanation column

Explanation:

Journal entry  for June 30

Date      Amount                                         Debit              Credit

June 30 Bond Interest expense               $5,756

Discount on Bonds Payable                                         $506

Cash                                                                                $5,250

Calculation:

Cash = 150,000 x 7%x  6/12 = $5,250

10-year bonds pay interest semiannually indicates 20 interest periods

Straight line Amortization of the discount =$10,125/20 = $506

Bond interest expense=  Interest  + amortization on discount

Interest = $150,000 x  7% x 6/12 = $5,250 + 506= $5,756.

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