On July 1 Olive Co. paid $7,500 cash for management services to be performed over a two-year period. Olive follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. On July 1 Olive should record:

Answers

Answer 1

Answer:

The journal entry to record this should be:;

July 1, Year 202x, cash received as deferred revenue

Dr Cash 7,500

    Cr Deferred revenue 7,500

Explanation:

Accrual accounting states that both revenues and expenses must be recorded during the periods that they actually occur, and not necessarily when any cash transfer is associated to them.

In this case, the adjusting entry for accrued revenue on December 31 should be:

December 31, year 202x, accrued revenue

Dr Deferred revenue 1,875

    Cr Service revenue 1,875


Related Questions

he Clark Company fails to record these two adjusting journal entries: Depreciation on Equipment: $10 Cash Dividends declared: $40 Working capital will be:

Answers

Answer:

Working Capital will be overstated by the amount of $40.

Explanation:

Of the two the adjusting entries, we need to identify the adjusting entry that affects any element of Working Capital (Current Assets or Current Liability).

Depreciation Entries include : Debit Depreciation Expense (Expense)  $10 and Credit Accumulated Depreciation  $10.

Cash Dividends Declared Entries include : Debit Dividend (Equity) $40 and Credit Shareholders for Dividends (Liability) $40.

Thus, the Liabilities will be understated due to omission of Cash Dividends Declared Entries.

Subsequently, Working Capital will be overstated by the amount of $40.

Dothan Inc.'s stock has a 25% chance of producing a 30% return, a 50% chance of producing a 12% return, and a 25% chance of producing a −18% return. What is the firm's expected rate of return?

Answers

Answer:

Therefore, the firm's expected rate of return is 9%.

Explanation:

The expected rate of return of an investment refers to the profit or loss which an investors is anticipating to receive from the investment at a specified rate of return.

The expected rate of return is estimated by totaling the product of potential outcomes and the chances of the outcomes occurring.

For Dothan Inc.'s stock therefore, the expected rate of return can be estimated as follows:

Expected rate of return = (25% * 30%) + (50% * 12%) - (25% * 18%) = 9%

Therefore, the firm's expected rate of return is 9%.

On March 4, Micro Sales makes $4,850 in sales on bank credit cards that charge a 2.5% service charge and deposits the funds into Micro Sales' bank accounts at the end of the business day. Journalize the sales and recognition of expense as a single journal entry.

Answers

Answer:

Please see the journal entry below

Explanation:

Dr Cash. $4,728

($4,850 - $121.25)

Dr Credit card expense. $121.25

(2.5% × $4,850)

Cr Sales $4,850

We can infer from the question that sales can be debited to cash since the deposit is at the end of the business day.

Your goal as a speaker is to help your audience understand, remember, and act upon your ideas. To improve comprehension and enhance retention, use visual aids.
1.Well-planned visual aids can _________________ and make the presenter appear more professional.
a) increased audience interest
b) decrease interruptions
2.What is an advantage of using multimedia slides?
a) They enhance recall because the audience keeps the reference material.
b) They are always compatible with other equipment and programs.
c) They are inexpensive to update and easy to use and transport.
3.What visual aid conveys a professional appearance by allowing the presenter to choose from many color, art, and font options?
a) Handouts
b) Speaker notes
c) Multimedia slides
Read the scenario, and answer the question.
You are giving a presentation on designing multimedia presentations. You will have access to compatible A/V equipment, and you know that each of your listeners will probably want a copy of the key tips in your presentation.
4.What visual aid option should you choose? Check all that apply.
a) Flip charts
b) Props
c) Transparencies
d) Handouts
e) Multimedia slides

Answers

Answer:

1. A

2. A

3. C

4. D and E.

Explanation:

1. Well-planned visual aids can increased audience interest and make the presenter appear more professional.

2. An advantage of using multimedia slides is that they enhance recall because the audience keeps the reference material.

3. Multimedia slides is a visual aid conveys a professional appearance by allowing the presenter to choose from many color, art, and font options.

4. Multimedia slides and handouts is a visual aid option that allows access to compatible A/V equipment, and each of the listeners can have a copy of the key tips in the presentation.

Generally, in order to have good communication and for the sake of impacting knowledge, speakers should help their audience understand, remember, and act upon ideas. Also, to improve comprehension and enhance retention, speakers are advised to use visual aids such as a multimedia slide, handouts etc. A multimedia slide can be designed or created through the use of a computer software such as Microsoft PowerPoint.

Additionally, the handouts should be shared to the audience at the end of the presentation.

Answer:

everything besides B

Explanation:

True or False: All other things being equal, firms exhibiting high degrees of operating leverage exhibit lower levels of business risk. This statement is: True False

Answers

Answer: False

Explanation:

Operating Leverage is used to measure how much a change in sales translates to a change in income. In general, a higher operating leverage means that a small change in sales leads to a higher change in income. This is quite risky because it shows that even a small error when forecasting sales can lead to a larger error in the cash flow that will be expected from the sales. This makes forecasting harder and increases business risk.

International franchising is

Answers

International franchising is a business model that expands the franchising concept into the international marketplace. For example, you can use the rental car concept as a prime example. You can expand the concept of renting a car from a domestic market to an international market.

Sunland Company reported the following information for 2016: October November December Budgeted sales $1300000 $1200000 $1540000 All sales are on credit. Customer amounts on account are collected 50% in the month of sale and 50% in the following month. How much cash will Sunland receive in November?

Answers

Answer:

Total cash receipts - November = $1250000

Explanation:

The credit sales are collected for in such a manner that the 50% amount of this month's sale and the 50% amount of previous month's sales are collected in the correct month. Thus, when calculating the cash receipts for November, we know that the 50% of collections will be for October's sales and the 50% of collections will be from the November's sales.

Cash receipts in November:

From October's sales = 1300000 * 0.5  = $650000

From November's sales = 1200000 * 0.5 = $60000

Total cash receipts - November = 650000 + 600000

Total cash receipts - November = $1250000

To answer this question, refer to the crossover chart. For high volume production process, Process A would most likely be the best option. Group of answer choices True False

Answers

Answer: False

Explanation:

For a high volume Process, Process C would be the best option because it has the lowest cost at higher volumes.

Process A would be the best option if the company was looking for a low volume production process because at that point, it has the lowest cost. When it comes to high volume production though, Option A is the worst option as it is the most expensive.

The selling price of a particular product is $6 per​ unit, fixed costs total $18,000 ​, and the breakeven sales in dollars is $24,000 . What would be the variable expense per​ unit?

Answers

Answer:

$1.5= unitary variable cost

Explanation:

Giving the following information:

The selling price of a particular product is $6 per​ unit, fixed costs total $18,000​, and the breakeven sales in dollars is $24,000

To calculate the unitary variable cost, we need to use the following formula:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 24,000/6= 4,000

4,000= 18,000/ (6 - unitary variable cost)

24,000 - 4,000unitary variable cost = 18,000

6,000 = 4,000unitary variable cost

1.5= unitary variable cost

You are preparing a presentation on networking for a professional development seminar that your company is hosting for its employees. You look at the attendance list and see that you have good relationships with all of the registered seminar participants. Additionally, this presentation is a follow-up presentation that was requested by previous participants. You know you will have a friendly audience. What organizational pattern would be best for this situation

Answers

Answer:

any pattern.

Explanation:

When preparing a presentation for an organizational seminar, it is ideal to pre-analyze the audience for whom you will be presenting, the common characteristics of the audience will be essential for choosing the best organizational pattern.

In the scenario above, it is possible to perceive that the public is known and friendly, therefore any organizational pattern can be used, the focus in this case should be the use of a pattern that increases the involvement of the participants.

The essential thing is for the presenter to convey confidence by passing on important information, preparing beforehand, maintaining a friendly and cordial posture and being open to interaction with the public.

An option is called a derivative security because: Select one: a. its value is derived from that of another asset b. to calculate its worth requires extensive derivations c. it is the basic building block security we use to value all other derivative securities d. its value is derived from the existence of a convex payoff around an exercise value e. none of the above

Answers

Answer:

The answer is A.

Explanation:

Firstly, what is a derivative? - A derivative is a financial instrument that derives its value from the value of the underlying asset(bonds, equity etc) or forward rate agreement in the case of interest rate swap. A derivative transforms the value of the underlying.

Examples of derivative are, forward contract, futures, options, swaps etc.

Therefore, option A is the correct option.

Exhibit 35-4 Refer to Exhibit 35-4. Under a fixed exchange rate system, at the exchange rate of E 3, the dollar is __________ and there is a __________.

Answers

Please find diagram for question attached

Question options:

a.

overvalued; surplus of dollars

b.

undervalued; shortage of pesos

c.

overvalued; shortage of dollars

d.

undervalued; surplus of pesos

Answer:

Overvalued and there is a shortage of dollars

Explanation:

An increase in dollar price to buy peso means that dollar here is overvalued as it is above the equilibrium price(E2),and therefore it would be expensive to buy goods that are sold for a certain amount of dollars or in dollar currency with the Mexican pesos. This is because the fixed exchange rate system tries to ensure smooth and inexpensive trade between countries as it has to do with currency trading barriers by pegging a currency to another(in this case dollars) but here the dollar price increase for peso makes it more expensive to buy dollar products with pesos. Also this is caused here by the shortage of dollars.

MONTGOMERY INC.
Comparative Balance Sheets
December 31
Current Year Prior Year
Assets
Cash $ 30,800 $ 31,000
Accounts receivable, net 8,900 10,900
Inventory 79,800 63,000
Total current assets 119,500 104,900
Equipment 44,200 37,300
Accum. depreciation—Equipment (19,900) (13,800)
Total assets $ 143,800 $ 128,400
Liabilities and Equity
Accounts payable $ 21,200 $ 22,900
Salaries payable 400 500
Total current liabilities 21,600 23,400
Equity
Common stock, no par value 102,400 94,100
Retained earnings 19,800 10,900
Total liabilities and equity $ 143,800 $ 128,400
MONTGOMERY INC.
Income Statement
For Current Year Ended December 31
Sales $ 38,500
Cost of goods sold (16,000)
Gross profit 22,500
Operating expenses
Depreciation expense $ 6,100
Other expenses 4,700
Total operating expense 10,800
Income before taxes 11,700
Income tax expense 2,800
Net income $ 8,900
Additional Information on Current-Year Transactions
1. No dividends are declared or paid.
2. Issued additional stock for $8,300 cash.
3. Purchased equipment for cash; no equipment was sold.
Use the above information to prepare a statement of cash flows for the current year using the indirect method. (A

Answers

Answer:

Montgomery Inc.

Statement of Cash Flow, using the indirect method:

Net income                                     $ 8,900

adjusting non-cash expense:

Depreciation                                      6,100

Net Cash from operations           $15,000

Add: Working Capital:

Accounts receivable                      (2,000)

Inventory                                       (16,800)

Accounts Payable                           (1,700)

Salaries payable                                (100)

Cash from operating activities   ($5,600)

Investing Activities:

Purchase of Equipment                (6,900)

Financing Activities:

Issue of additional stock               8,300

Net cash flow                              $4,200

Explanation:

MONTGOMERY INC.  Comparative Balance Sheets

December 31

                                                 Current Year     Prior Year

Assets

Cash                                              $ 30,800           $ 31,000

Accounts receivable, net                   8,900              10,900

Inventory                                          79,800              63,000

Total current assets                        119,500            104,900

Equipment                                        44,200              37,300

Accum. depreciation: Equipment   (19,900)             (13,800)

Total assets                                 $ 143,800          $ 128,400

Liabilities and Equity

Accounts payable                         $ 21,200          $ 22,900

Salaries payable                                   400                   500

Total current liabilities                     21,600             23,400

Equity

Common stock, no par value       102,400              94,100

Retained earnings                          19,800               10,900

Total liabilities and equity         $ 143,800         $ 128,400

MONTGOMERY INC.

Income Statement  

For Current Year Ended December 31

Sales                              $ 38,500

Cost of goods sold          (16,000)

Gross profit                      22,500

Operating expenses

Depreciation expense    $ 6,100

Other expenses                 4,700

Total operating expense 10,800

Income before taxes        11,700

Income tax expense         2,800

Net income                    $ 8,900

b) The indirect method of preparing the statement of cash flows starts with the net income and uses the balances in the balance sheet to determine if they are net cash outflows or inflows.

The negotiated ________ agreement outlines the rights of both parties in the negotiating process, including work hours, wages, employee benefits and grievance procedures.

Answers

Answer:

labor-management

Explanation:

Labor-management agreement is when the leaders and the employees of a company make an agreement that has the goal of protecting the rights of the parties involved and define aspects like salaries and working conditions of the employees. According to this, the answer is that the negotiated labor-management agreement outlines the rights of both parties in the negotiating process, including work hours, wages, employee benefits and grievance procedures because this agreement between employees and employers establishes the conditions the employees will receive for their services to avoid disputes and protect the rights of the parties.

InstaTrack is a newly emerging athletic shoe manufacturing company. After extensive market research, InstaTrack divides its market into professional athletes, "hobbyists" or amateur players, and people who wear shoes as part of their casual attire. Each category has its own needs, traits, and marketing goals. In this scenario, which of the following most accurately reflects Insta Track's marketing strategy?
a) diversification
b) development
c) positioning
d) segmentation

Answers

Answer:

The answer is D

Explanation:

Market segmentation is the process of dividing a larger consumers or market into a smaller group(segments) based on some criteria.

One of the importances is that it allows a business to know what their customers' demands, or needs are.

Customers in the same segment respond similarly to market strategies.

The desired reserve ratio is 3 percent. Robert deposits​ $3,000 in Bank America. Bank America keeps its minimum desired reserves and lends the excess to Fredrica. How much does Bank America lend to​ Fredrica?

Answers

Answer: $2,910

Explanation:

Bank America is required by law to keep 3% of all deposits as reserves and they can lend the rest which they did to Fredrica.

The amount they lent to Fredrica therefore is;

= 3,000 (1 - 3%)

= 3,000 * 97%

= $2,910

Cost reduction is still the number one priority for many supply chain executives, according to the MHI and Deloitte survey. Select one: True False

Answers

Answer:

MHI and Deloitte Survey

Cost Reduction #1 Priority

True

Explanation:

For supply chain companies to achieve their profit targets, they need to curtail costs.  Consumers are not ready to absorb much costs as they are presented with low-priced alternatives.  The competition for customers among supply chain organizations is very high.  Everyone competes for the dollar the consumer is willing to spend on goods.  With property and advertising costs skyrocketing, careful management of the cost structure is required.

g If the velocity of money triples, while real GDP and money supply remain unchanged, in the long run, the price level:

Answers

Answer:

if velocity triples, then in the long run, price would triple

Explanation:

According to the quantity theory of money

velocity x money supply = output x price

if velocity triples, then in the long run, price would triple

Learning by doing suggests that: Multiple Choice greater experience increases production costs. greater experience increases efficiency. diminishing marginal productivity occurs more rapidly.

Answers

Answer:

greater experience increases efficiency.

Explanation:

In Business management, Learning by doing suggests that greater experience increases efficiency.

Learning by doing can be defined as the process which involves different individuals making use or an application of their experiences, especially the experiences they acquired by actively engaging in the production, tasks or projects.

Additionally, when significant externalities are actively associated with learning by doing, the level or quantity and quality of production will become sufficiently great and result in an increased returns to scale as more sales and profit would be made by the organization.

It is a good concept and strategy which helps organizations to break even and to meet their goals, aim and objectives.

Researchers often are particularly interested in the subset of a market that contributes most to sales (for example, heavy beer drinkers or large-volume retailers). What type of sampling might be best to use with such a subset? Why?

Answers

Answer:

1122

Explanation:

Stratified Sampling is the type of sampling might be best to use with such a subset.  

What is Stratified Sampling?

In stratified sampling, respondents are divided into groupings known as strata based on shared traits. A different probability sampling technique is used to randomly sample each subgroup once it has been divided.

When a population has a variety of subgroups, stratified sampling is useful to ensure that every group is represented in the sample. Mere random sample and systematic sampling might not be able to fully represent all of these groupings, especially the relatively uncommon ones.

However, proportional stratified random sampling, where a population is divided into strata and a random sample is subsequently drawn from each in proportion to its size, is arguably the most prevalent variety. For instance, if the population as a whole has 60% females and 40% males.

Thus, Stratified Sampling.

For more information about Stratified Sampling, click here:

https://brainly.com/question/20544692

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Suppose the 2017 financial statements of 3M Company report net sales of $21.7 billion. Accounts receivable (net) are $3.40 billion at the beginning of the year and $3.42 billion at the end of the year.
1. Compute 3M’s receivable turnover.
2. Compute 3M’s average collection period for accounts receivable in days.

Answers

Answer:

A.Receivable turnover 6.36

B. Average collection period 57.38

Explanation:

A. Computation of 3M Company’s receivable turnover

Using this formula

Receivable turnover= Net annual credit sale / (beginning accounts receivable+ending accounts receivable)/2

Let plug in the formula

Receivable turnover=21.7/ ((3.40 +3.42)/2)

Receivable turnover= 21.7/(6.82/2)

Receivable turnover=21.7/3.41

Receivable turnover=6.36

B. Computation of 3M Company’s average collection period for accounts receivable in days

Using this formula

Average collection period = Number of days in a year/Receivable Turnover

Let plug in the formula

Average collection period=365 /6.36

Average collection period= 57.38

Therefore Receivable turnover will be 6.36 and the Average collection period will be 57.38.

Messaging systems range from semi-public systems such as standard text messaging on mobile phones, to private systems that are closed to anyone outside of invited members.
A. True
B. False

Answers

Answer:

True.

Explanation:

Messaging systems range from semi-public systems such as standard text messaging on mobile phones, to private systems that are closed to anyone outside of invited members.

A messaging system can be defined as an electronic device which enables users to send text messages to one or more users depending on the configuration and it ranges from semi-public systems to private systems.

In a semi-public messaging system, messages can be sent between users with little or no restriction to who can send or receive these messages. An example is sending short standard text on mobile phones.

On the other hand, a private messaging system is a type of system that denies access to individuals outside of the group, only invited members are able to send and receive messages.

Your company assembles five different models of a motor scooter that is sold in specialty stores in the United States. The company uses the same engine for all five models. You have been given the assignment of choosing a supplier for these engines for the coming year. Due to the size of your warehouse and other administrative restrictions, you must order the engines in lot sizes of 1,100 each. Because of the unique characteristics of the engine, special tooling is needed during the manufacturing process for which you agree to reimburse the supplier. Your assistant has obtained quotes from two reliable engine suppliers and you need to decide which to use. The following data have been collected:
Requirements (annual forecast) 13,200 units
Weight per engine 25 pounds
Order processing cost $230 per order
Inventory carry cost 20 percent of the average value of inventory per year
Note: Assume that half of lot size is in inventory on average (1,100/2 = 550 units).
Two qualified suppliers have submitted the following quotations:
ORDER QUANTITY SUPPLIER 1 SUPPLIER 2
UNIT PRICE UNIT PRICE
1 to 1,499 units/order $ 553 $ 552
1,500 to 2,999 units/order 551 552
3,000 + units/order 543 542
Tooling costs $ 28,300 $ 24,400
Distance 120 miles 100 miles
Your assistant has obtained the following freight rates from your carrier:
Truckload (42,000 lbs. each load): $0.80 per ton-mile
Less-than-truckload: $1.20 per ton-mile
Note: Per ton-mile = 2,000 lbs. per mile.
a-1.Calculate the total cost for each supplier. (Round your answers to the nearest whole number.)
a-2. Which supplier would you select?
b. If you could move the lot size up to ship in truckload quantities, calculate the total cost for each supplier.

Answers

Answer:

A)

Sup 1  $7,415,250

Sup 2 $7,394,080

I will pick supplier 2 as their total cost is lower.

With the assumption of point b:

Supplier 1 $  7,412,612

Supplier 2 $ 7,419,296

Explanation:

We must use the values for 1 to 1,499 units as we are constrained to a maximum of 1,100 lot size.

Weight of the lot:

1,100 x 25 pounds = 27,500 we do not achieve truckload

So we use the 1.20 per ton-mile

27,500 / 2,000 = 13.75 tons

13.75 tons x $1.20 each x 100 miles x 12 per year =  $23,760

13.75 tons x $1.20 each x 120 miles x 12 per year = $19,800

Order cost $230 x 12 per year = $ 2,760

[tex]\left[\begin{array}{cccc}&$Supplier 1&$Supplier 2&$Differential\\$Demand&13200&13200&0\\$Unit Cost&553&552&-1\\$Goods cost&7299600&7286400&-13200\\$Tooling Cost&28300&24400&-3900\\$Truckload&23760&19800&-3960\\$Order Cost&2760&2760&0\\$Holding Cost&60830&60720&-110\\$Total Inventory Cost&7415250&7394080&-21170\\\end{array}\right][/tex]

Truckload: 42,000 / 25 = 1,680 units

new logistic cost:

13,200 / 1,680 = 7.85

This will mean 7 full travels and then another travel with less than full-load with As we cannot send "0.85" of a full load truck

13,200 - 1,680 x 7 = 1,440 units

Logistic cost:

42,000 / 2,000 x $0.80 each x 100 miles x 7 travels

+ 1,440 x 25 / 2000 x $1.20 each x 100 miles =  13920

42,000 / 2,000 x $0.80 each x 120 miles x 7 travels

+ 1,440 x 25 / 2000 x $1.20 each x 120 miles = 16,704

Order Cost: 8 orders x 230 = $1,840

Holding Cost: 1,680 untis / 2  x $551 or $552 x 20%

[tex]\left[\begin{array}{cccc}&Supplier 1&Supplier 2&Differential\\$Demand&13200&13200&0\\$Unit Cost&551&552&1\\$Goods cost&7273200&7286400&13200\\$Tooling Cost&28300&24400&-3900\\$logistic cost&16704&13920&-2784\\$Order Cost&1840&1840&0\\$Holding Cost&92568&92736&168\\$Total Inventory Cost&7412612&7419296&6684\\\end{array}\right][/tex]

Your company has assigned one of its vice presidents to function as your project sponsor. Unfortunately, your sponsor refuses to make any critical decisions, always "passing the buck" back to you. What should you do

Answers

Explanation:

In this case, the best thing to do is to try to see the challenge of dealing with the lack of critical decision making by the project sponsor, as an opportunity to make the project progress smoothly and reach its best potential.

For this, the ideal is to respect the costs and the deadlines, without exceeding the budgets and the time necessary to carry out the tasks.

The good relationship between the team is also essential for there to be the necessary fluidity for the project to take place organically and as planned. It is also necessary to be attentive to the project's indicators, since monitoring and control are essential to observe the progress of the achievement of goals and the overall performance of the project's progress.

An investor purchases a put option with a strike price of $100 for $3. This option is considered "in the money" if the underlying is trading:

Answers

Answer: a.below $100

Explanation:

When a Put option is considered "in the money", it means that the underlying stock is trading at a value less than the strike price.

This is because with Put options, a person makes a profit if the underlying stock decreases to a value lower than the Strike Price because the Put option gives them to right to sell at the Strike price which means they would be selling at a value higher than the Market.

The above Put is therefore "in the money" if the underlying is selling less than the Strike price of $100.

a) While excavating, the Contractor hits a rock layer. Since the plans and soil report did not mention such rock, the contractor files a claim under: i. Force majeure. ii. Differing site conditions. iii. Design errors/omissions. iv. Unusual weather conditions. v. Changes in owner’s requirements.

Answers

Answer:

Differing site conditions

Explanation:

A differing site condition is a condition that has been changed. Since the plan did not mention this rock, the contractor can file a claim under this.

It is a hidden physical condition that is discovered at a site which is actually different from what was expected. It can also be regarded as unforeseen site condition.

A municipal revenue bond trust indenture includes an "additional bonds test" covenant. This prohibits the issuer from doing all the following EXCEPT:_________.
A. issuing parity bonds unless the facility's revenues are sufficient to pay for existing and proposed debt
B. issuing senior lien bonds unless the facility's revenues are sufficient to pay for existing and proposed debt
C. issuing junior lien bonds unless the facility's revenues are sufficient to pay for existing and proposed debt
D. issuing bonds with the same lien on pledged revenues unless the facility's revenues are sufficient to pay for existing and proposed debt

Answers

Answer:

C. issuing junior lien bonds unless the facility's revenues are sufficient to pay for existing and proposed debt

Explanation:

A municipal revenue bond trust indenture includes an "additional bonds test" covenant. This prohibits the issuer from doing all the following;

1. issuing parity bonds unless the facility's revenues are sufficient to pay for existing and proposed debt.

2. issuing senior lien bonds unless the facility's revenues are sufficient to pay for existing and proposed debt.

3. issuing bonds with the same lien on pledged revenues unless the facility's revenues are sufficient to pay for existing and proposed debt

On the other hand, it allows issuing junior lien bonds unless the facility's revenues are sufficient to pay for existing and proposed debt.

An additional bonds test ultimately implies that the issuer is prohibited or restricted from the issuance of new bonds against the revenues of any other firm having same parity lien against pledged revenues, except it has sufficient funds (revenues) to do so.

Generally, in bond transactions, prohibition are made for selling debt having a senior claim when compared to that of the old (existing) bondholders such as creditors or investors.

Swing Co. has 9% annual coupon bonds that are callable and have 18 years left until maturity. The bonds have a par value of $1,000, and their current market price is $1,130.35. However, Swing Co. may call the bonds in eight years at a call price of $1,060. What are the YTM and the yield to call (YTC) on Swing Co.’s bonds?

Answers

Answer:

YTM = 7.77%

YTC = 7.62%

Explanation:

YTM = {coupon + [(face value - market value)/n]} / [(face value + market value)/2]

YTM = {90 + [(1,000 - 1,130.35)/18]} / [(1,000 + 1,130.35)/2]

YTM = 82.758333 / 1,065.175 = 0.07769 = 7.77%

YTC = {coupon + [(call value - market value)/n]} / [(call value + market value)/2]

YTC = {90 + [(1,060 - 1,130.35)/8]} / [(1,000 + 1,130.35)/2]

YTC = 81.20625 / 1,065.175 = 0.07623 = 7.62%

Individual Retirement Accounts (IRAs) allow people to shelter some of their income from taxation. Suppose the maximum annual contribution to such accounts is $5,000 per person. Now suppose there is an increase in the maximum contribution, from $5,000 to $8,000 per year.

a. This change in the tax treatment of saving causes the equilibrium interest rate in the market for loanable funds to _ and the level of investment spending to _.
b. An investment tax credit effectively lowers the tax bill of any firm that purchases new capital in the relevant time period. Suppose the government repeals a previously existing investment tax credit.

The repeal of the previously existing tax credit causes the interest rate to _______ and the level of investment to ________.

c. Initially, the government's budget is balanced, then the government responds to the conclusion of a war by significantly reducing defense spending without changing taxes.

This change in spending causes the government to run a budget __________ which ________ national saving. This causes the interest rate to ________ and the level of investment spending to _______

Answers

Answer:

a. Individual Retirement Accounts (IRAs) allow people to shelter some of their income from taxation. Suppose the maximum annual contribution to such accounts is $5,000 per person. Now suppose there is an increase in the maximum contribution, from $5,000 to $8,000 per year.

This change in the tax treatment of saving causes the equilibrium interest rate in the market for loanable funds to _decrease and the level of investment spending to increase_.

b. An investment tax credit effectively lowers the tax bill of any firm that purchases new capital in the relevant time period. Suppose the government repeals a previously existing investment tax credit.

The repeal of the previously existing tax credit causes the interest rate to ___increase____ and the level of investment to ___decrease_____.

c. Initially, the government's budget is balanced, then the government responds to the conclusion of a war by significantly reducing defense spending without changing taxes.

This change in spending causes the government to run a budget ___surplus_______ which ___increases_____ national saving. This causes the interest rate to ___decrease_____ and the level of investment spending to __increase_____

Explanation:

Interest rate decreases with increased savings  and this results to increased investment as funds are available at affordable costs.  The situation is reversed when the savings are decreased, since the interest rate will increase as there are less savings for investment purposes.

There is a continuous interaction between taxation, savings, government spending, inflation, and investment versus interest rates.  This means that interest rates also reflect these factors put together.  This why in both fiscal and monetary policies, governments try to strike some balance in order to direct the economy towards desired targets.  For example, when the government wants to stimulate the economy, it works to reduce interest rates in order to encourage investments, but this also lowers the propensity to save and encourages the propensity to spend, which trigger inflation and increases interest rate as an aftermath.  And this seems to be an endless vicious or virtuous circle, depending on what is achieved by the monetary and fiscal measures in operation.

What is the shortcut for the Find/Replace command screen?
O F5
O Ctrl + ?
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Answer it i Crtl+F

Explanation:

Answer:

is

3. Ctrl + F

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