Parton and Sons is a law firm that uses activity-based costing. Classify these activities as value-added or non-value-added:

a. Taking appointments
b. Reception
c. Meeting with clients
d. Bookkeeping
e. Court time
f. Meeting with opposing attorneys
g. Billing
h. Advertising

Answers

Answer 1

Answer:

The answer is:

A - Non-value-added

B - Non-value-added

C- Value-added

D- Non-value-added

E - Value-added

F - Value-added

G - Non-value-added

H- Non-value-added

Explanation:

In activity-based costing, Non-value-added activities are activities that add costs to ones product without enhancing the value while value-added is a cost that enhance the quality of a product or service.

A - Non-value-added

B - Non-value-added

C- Value-added

D- Non-value-added

E - Value-added

F - Value-added

G - Non-value-added

H- Non-value-added


Related Questions

Stellar Company uses a periodic inventory system. For April, when the company sold 600 units, the following information is available. Units Unit Cost Total Cost April 1 inventory280$31$ 8,680 April 15 purchase4503716,650 April 23 purchase 270 40 10,800 1,000 $36,130 Compute the April 30 inventory and the April cost of goods sold using the LIFO method.

Answers

Answer:

inventory -  $13,120

cost of goods sold -  $23,010

Explanation:

LIFO means last in first out. It means that it is the last purchased inventory that is the first to be sold.

the cost of goods sold would be taken from the cost of the newest purchases.

April 23 purchase 270 x 40 = $ 10,800

600 - 270 = 330

April 15 purchase ; 330 x $37 = $12,210

cost of goods sold = $12,210 +  $ 10,800 = $23,010

Inventory = the remaining part of the April 15 purchase and beginning inventory

450 - 330 = 120 x $37 = $4440

$4440 + 8,680 = $13,120

The organization's leadership should establish the flow-down objectives to set the stage for establishing the guiding principles such as the vision and mission for an organization before developing the strategic objectives. a. True b. False

Answers

Answer:

True

Explanation:

Vision, mission, objective, strategy, and action plan (VMOSA) is a management techique that is used to a clear vision of objectives to be achieved and develop ways to formulate effective action plans.

In this process the Vision is the dream of what the organisation wants to achieve. This should be passed along to the team to develop an alignment with the organisation's focus.

The Mission is the what and why. It defines what the organisation wants to do and why it wants to do it.

These 2 steps must be in place before developing strategic objectives according to VMOSA.

Strategies are the how. It details a variety of ways the organisation can meet its goals and objectives.

Joe Dumars Company has outstanding 40,000 shares of $5 par common stock, which had been issued at $30 per share. Joe Dumars then entered into the following transactions.
1. Purchased 5,000 treasury shares at $45 per share.
2. Resold 2,000 of the treasury shares at $49 per share.
3. Resold 500 of the treasury shares at $40 per share.
Indicate the effect each of the three transactions has, assuming Joe Dumars Company uses the cost method.

Answers

Answer:

Transaction 1

Assets - Decrease by $225,000

Cash was used to purchase the shares at = 5,000 * 45 = $225,000

Liabilities - No effect

Stockholders' equity - Decrease by $225,000

Treasury shares reduce the amount held by stockholders.

Paid In Capital - No effect

Retained Earnings - No Effect

Net Income - No Effect

Transaction 2

Assets - Increase by $98,000

The shares were sold for at = 2,000 * 49 = $98,000

Liabilities - No effect

Stockholders' equity - Increase by $90,000

= 2,000 * 45 = $90,000

Treasury shares sold increases the amount held by stockholders. As we are using the Cost method, this will be recorded at cost.

Paid In Capital - Increase by $8,000

Using the cost method, when stock is sold for more than it was bought, record the cost in the stock account and credit the remainder to this account.

Retained Earnings - No Effect

Net Income - No Effect

Transaction 3

Assets - Increase by $20,000

The shares were sold for at = 500 * 40 = $20,000

Liabilities - No effect

Stockholders' equity - Increase by $22,500

= 500 * 45 = $22,500

Treasury shares sold increases the amount held by stockholders. As we are using the Cost method, this will be recorded at cost.

Paid In Capital - Decrease by $2,500

Using the cost method, when stock is sold for less than it was bought, record the cost in the stock account and debit the remainder to this account to indicate a decrease.

Retained Earnings - No Effect

Net Income - No Effect

Through which strategy do you believe Lockheed Martin would be most profitable to pursue diversification?

Answers

Answer: Related diversification

Explanation:

Here is the complete question:

Lockheed Martin has been a recognized brand in technology for aeronautics and space systems fordecades. The U.S. government is Lockheed Martin’s main customer. Recently, as large-scale military actions have decreased across the globe, the government has been consuming less of Lockheed Martin’sofferings.

As a top of executive of Lockheed Martin, you’ve been asked to consider the opportunities to diversify into new markets in order to remain competitive and continue to increase profits.

Through which strategy do you believe Lockheed Martin would be most profitable to pursue diversification?

Related diversification occurs when a business or an organization expands its activities into similar product lines that to the ones it currently offers.

An example of related diversification is when a computer manufacturer starts making calculators.

By pursuing related diversification, Martin is exploring innovative products which are still within aeronautics scope.

The Borio Company had an asset with an $8 book value and a $7 market value; it decided to distribute the asset as a property dividend. Journal entries were made to adjust the property to market value and declare the dividend. Indicate the combined effect on the Net Income and Total Assets, respectively:

Answers

Answer:

The net income will decrease and also the total assets will also decrease

Explanation:

Here, we want to know the combined effect on net income and total assets of company that made a decision of distributing assets as a property dividend.

As the asset value is down the entry is asset (credit) and loss on asset (debit)

This will effect the net income as it will come down and total assets value also come down

A record collector has agreed to sell her entire collection to a historical museum in three years at a price of $100,000. The current appropriate interest rate is 7 percent. At what price should she value her collection today

Answers

Answer:

$81,629.79

Explanation:

According to the situation, the solution to the price that valued her collection today is as follows

Future value = Present value × (1 + interest rate)^number of years

$100,000 = Present value × (1 + 0.07)^3

So, the present value is

= $100,000 ÷ (1.07)^3

= $81,629.79

Hence, the price she valued her collection today is $81,629

Based on the information given the  price should she value her collection today is $81,629.79.

Using this formula

Future value = Present value × (1 + interest rate)^Time

Using the formula to solve for PV

$100,000 = PV× (1 + 0.07)³

PV= $100,000 ÷ (1.07)³

PV=$100,000÷1.225043

PV= $81,629.79

Inconclusion the  price should she value her collection today is $81,629.79.

Learn more about present value here:https://brainly.com/question/17322936

Merchandise with a sales price of $5,000 is sold on account with terms 2/10, n/30. The journal entry to record the sale would include a

Answers

Answer:

Debit to sales discounts for $100

Explanation:

Please see journal entry to record the sales below;

a. Dr accounts receivable $5,00

To sales revenue account $5,000

(Being merchandise that is sold on credit basis)

Suppose payment is made within 10 days, the journal entry will be;

Dr Cash account $4,900

Sales discount account $100

(5,000 × 2%)

To accounts receivable $5,000

(Being cash that is received)

Hiku Inc. developed a superior touch screen technology for tablet computers that enabled multiple users to operate the screen at the same time. The technology was leased to Broadway Technologies, a consumer electronics company, for five years. Which of the following alternatives to integration does this best illustrate?

Answers

Answer:

Licensing example

Explanation:

A licensing integration occurs when a firm under contractual terms allows another firm or group of firms to use it's intellectual property usually for an agreed amount.

For example, in this case, Hiku Inc. innovative technology– which enabled multiple users to operate the screen of a tablet at the same time, was licensed out to Broadway Technologies which gave them the freedom to use the technology for five years.

You want to create a portfolio equally as risky as the market, and you have $500,000 to invest. Information about the possible investments is given below: Asset Investment Beta Stock A $ 146,000 .91 Stock B $ 134,000 1.36 Stock C 1.51 Risk-free asset How much will you invest in Stock C

Answers

Answer:

Investment in stock C is $122450.3311 rounded off to $122450.33

Explanation:

A portfolio which is equally as risky as market should have a beta equal to the beta of the market as beta is a measure of the riskiness. The beta of market is always equal to 1. The formula for beta of a portfolio is as follows:

Portfolio beta = wA * Beta A + wB * Beta B + ... + wN * Beta N

Where w represents the weight of each stock in the portfolio.

Let investment in stock C be x

1 = 146000/500000 * 0.91 + 134000/500000 * 1.36 + x/500000 * 1.51

1 = 0.26572  +  0.36448 + 1.51x / 500000

1 - 0.6302 = 1.51x / 500000

0.3698 * 500000 = 1.51x

1844900 / 1.51 = x

x = $122450.3311 rounded off to $122450.33

Use the aggregate expenditures model and assume an economy is in equilibrium at $5 trillion which is $250 billion below full-employment GDP. If the marginal propensity to consume (MPC) is 0.60, full-employment GDP can be reached if government spending:

Answers

Answer:

Government must reduce spending by 100 billion to reach full employment

Explanation:

First, let plug in the MPC to find the spending multiplier

Spending Multiplier = 1 / 1 - MPC

Spending Multiplier = 1 / 1-0.6

Spending Multiplier = 1 / 0.4

Spending Multiplier = 2.5

We also know that we are looking to change the equilibrium output (Y) by -250 billion

ΔG * Multiplier = ΔY / Multiplier

= -250 billion / 2.5

= -100 billion

Therefore, government must reduce spending by 100 billion to reach full employment

On April 30, 2018, Quality Appliances purchased equipment for $280,000. The estimated service life of the equipment is six years and the estimated residual value is $19,000. Quality's fiscal year ends on December 31.

Required:
Calculate depreciation for 2013 and 2014 using each of the three methods listed. Quality calculates partial year depreciation based on the number of months the asset is in service.

2013 2014
1. Straight-Line
2. Sum-of-the-years'digits
3. Double-declining balance

Answers

Answer:

The answer is b

Explanation:

hope this helped

An optimum that occurs as a corner solution A. cannot exhaust the budget constraint. B. includes only one good. C. cannot be an equilibrium. D. includes the exact same amounts of each good.

Answers

Answer:

B. includes only one good.

Explanation:

A corner solution is a microeconomics concept, which is used to illustrate the graphical representation of a situation where an individual wouldn't do some things at any cost or for any price.

Optimum is usually experienced on the consumer graph at the point where the indifference curve (IC) is just tangential to the consumer's budget constraint. Thus, the corner solution lies at the non-zero interior, which then means that none of the other goods is contained in the optimum.

Hence, an optimum that occurs as a corner solution includes only one good.

For instance, Tracy saying she wouldn't buy a XYZ phone for any price, or Sarah saying she would visit a museum no matter how much it will cost her are some examples of corner solution.

On July 1, Year 1, Danzer Industries Inc. issued $40,000,000 of 10-year, 7% bonds at a market (effective) interest rate of 8%, receiving cash of $37,282,062. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year.
1. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds on July 1, Year 1.
2. Journalize the entries to record the following:
A. The first semi-annual interest payment on December 31, Year 1, and the amortization of the bond discount, using the interest method.
B. The interest payment on June 30, Year 2, and the amortization of the bond discount, using the straight-line method.
3. Determine the total interest expense for Year 1.
4. Will the bond proceeds always be less than the face amount of the bonds when the contract rate is less than the market rate of interest?
5. Compute the price of $37,282,062 received for the bonds by using the present value tables.

Answers

Answer:

1.Dr Cash 37,282,062

Dr Discount on bonds payable 2,717,938

  Cr Bonds payable 40,000,000

2a.Dr Interest expense 1,535,896.90

Cr Cash 1,400,000

Cr Discount on bonds payable 135,896.90

b.Dr Interest expense 1,535,896.90

  Cr Cash 1,400,000

  Cr Discount on bonds payable 135,896.90

3.$1,535,896.90

4. Yes

5.$37,282,000

Explanation:

1. Preparation of the Journal entry to record the amount of cash proceeds from the issuance of the bonds on July 1, Year 1.

Dr Cash 37,282,062

Dr Discount on bonds payable 2,717,938

(40,000,000-37,282,062)

  Cr Bonds payable 40,000,000

2. Preparation of the Journal entries to record the following:

a. Journal entry to record the first semiannual interest payment on December 31, Year 1, and the amortization of the bond discount

First coupon payment December 31, Year 1, f

Dr Interest expense 1,535,896.90

(1,400,000+135,896.90)

Cr Cash 1,400,000

Cr Discount on bonds payable 135,896.90

(2,717,938 / 20 coupons = $135,896.90)

b. Journal entry to record the interest payment on June 30, Year 2, and the amortization of the bond discount

June 30, Year 2, second coupon payment

Dr Interest expense 1,535,896.90

    Cr Cash 1,400,000

  Cr Discount on bonds payable 135,896.90

(2,717,938 / 20 coupons = $135,896.90)

3. Calculation to Determine the total interest expense for Year 1.

Cash 1,400,000 + Discount on bonds payable 135,896.90 = $1,535,896.90

4. Yes the bond proceeds will always be less than the face amount of the bonds in a situation where the contract rate is less than the market rate of interest because if we have a high market rate than the coupon, this would mean that the bonds will sell at a discount

5. Computation for the price of $37,282,062 received for the bonds using the present value tables

PV factor, 4%, 20 periods =0.4564

PV annuity factor, 4%, 20 periods =13.590

Present Value (Face value) = $40,000,000 x 0.4564 = $18,256,000

PV of coupon payments = $1,400,000 x 13.590 = $19,026,000

Therefore the bond's market price will be:

Present Value (Face value) +PV of coupon payments

Bond's market price = $18,256,000 + $19,026,000

b

Bond's market price = $37,282,000

Factor Company is planning to add a new product to its line. To manufacture this product, the company needs to buy a new machine at a $800,000 cost with an expected four-year life and a $52,000 salvage value. All sales are for cash, and all costs are out-of-pocket, except for depreciation on the new machine. Additional information includes the following. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided. Round PV factor value to 4 decimal places.)
Expected annual sales of new product $ 2, 640,000
Expected annual costs of new product
Direct materials 512,000
Direct labor 704,000
Overhead (excluding straight-line depreciation on new machine)656,000
Selling and administrative expenses 192,000
Income taxes 30 %
Required:
1. Compute straight-line depreciation for each year of this new machine’s life.
2. Determine expected net income and net cash flow for each year of this machine’s life.
3. Compute this machine’s payback period, assuming that cash flows occur evenly throughout each year.
4. Compute this machine’s accounting rate of return, assuming that income is earned evenly throughout each year.
5. Compute the net present value for this machine using a discount rate of 3% and assuming that cash flows occur at each year-end. (Hint: Salvage value is a cash inflow at the end of the asset’s life.)

Answers

Answer:

1. Compute straight-line depreciation for each year of this new machine’s life.

depreciation per year $187,000

2. Determine expected net income and net cash flow for each year of this machine’s life.

net income per year $272,300net cash flow for years 1 - 4 = $459,300net cash flow year 5 = $511,300

3. Compute this machine’s payback period, assuming that cash flows occur evenly throughout each year.

1.74 years

4. Compute this machine’s accounting rate of return, assuming that income is earned evenly throughout each year.

34%

5. Compute the net present value for this machine using a discount rate of 3% and assuming that cash flows occur at each year-end.

$1,348,316

Explanation:

machine's cost $800,000

useful life 4 years, with $52,000 salvage value

depreciation per year = ($800,000 - $52,000) / 4 years = $187,000

net income = $2,640,000 - $512,000 - $704,000 - $187,000 - $656,000 - $192,000 = $389,000 x 0.7 = $272,300

net cash flow = $272,300 + $187,000 = $459,300

payback period = $800,000 / $459,300 = 1.74 years

accounting rate of return = $272,300 / $800,000 = 34%

NPV = -$800,000 + ($459,300 x 3.7171 annuity factor) + ($511,300/1.03⁵) = -$800,000 + $1,707,264 + $441,052 = $1,348,316

Powell Company issued a $1,200,000​, 7 %​, 10​-year bond payable at face value on January​ 1, 2018. Interest is paid semiannually on January 1 and July 1.
Requirements
1. Journalize the issuance of the bond payable on January​ 1, 2018.
2. Journalize the payment of semiannual interest on July​ 1, 2018.

Answers

Answer:

1.Dr Cash 1,200,000

Cr Bonds Payable 1,200,000

2. Dr Interest Expense 42,000

Cr Cash 42,000

Explanation:

1. Preparation of the Journal entry to record the issuance of the bond payable on January​ 1, 2018.

Since the company issued the amount of $1,200,000 this means that the transaction will be recorded as:

January 1 2018

Dr Cash 1,200,000

Cr Bonds Payable 1,200,000

( To record Issued bonds at par)

2. Preparation of the Journal entry to record the payment of semiannual interest on July​ 1, 2018.

Since the company issued the amount of $1,200,000​ with 7 %​, and 10​-year bond payable at face value, this means the transaction will be recorded as;

July 1 2018

Dr Interest Expense 42,000

Cr Cash 42,000

($1,200,000 × 0.07 × 6/12)

(To record paid semiannual interest payment)

Q3) At an output level of 45,000 units, you calculate that the degree of operating leverage is 2.79. If output rises to 48,000 units, what will the percentage change in operating cash flow be

Answers

Answer:  18.6%

Explanation:

Degree of operating leverage =  % change in Operating cash flow / % change in output

% change in Output

= [tex]\frac{48,000 - 45,000}{45,000}[/tex]

= 6.7%

Degree of operating leverage =  % change in Operating cash flow / % change in output

2.79 = % change in Operating cash flow/ 6.7%

% change in Operating cash flow = 2.79 * 6.7%

% change in Operating cash flow = 18.6%

Factory Overhead Cost Variances Blumen Textiles Corporation began April with a budget for 43,000 hours of production in the Weaving Department. The department has a full capacity of 57,000 hours under normal business conditions. The budgeted overhead at the planned volumes at the beginning of April was as follows: Variable overhead $146,200 Fixed overhead 102,600 Total $248,800 The actual factory overhead was $251,800 for April. The actual fixed factory overhead was as budgeted. During April, the Weaving Department had standard hours at actual production volume of 45,000 hours. Determine the variable factory overhead controllable variance and the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your interim computations to the nearest cent, if required. a. Variable factory overhead controllable variance: $ b. Fixed factory overhead volume variance: $

Answers

Answer:

a. Controllable Variance  = 3,800  (Favorable)

b. Volume Variance = 21,600 (Unfavorable)

Explanation:

a. Controllable Variance

Actual variable factory Overhead( 251,800 - 102,600)           149,200

Standard Variable factory Overhead at actual Production

Standard Hours at actual Production (A)                     45,000

Variable Factory overhead Rate (B)                             3.4    

(146,200/ 43,000)

Standard variable factory Overhead (A*B)                                 153,000

Controllable Variance                                                                 3,800 F

b. Fixed factory Overhead volume variance

Volume variance:

Volume at 100% of normal capacity                   57,000

Less: Standard hours                                           45,000

                                                                              12,000

Fixed Overhead rate (B) (102,600/ 57,000)          1.8  

Volume Variance (A*B)                                       21,600 (Unfavorable)

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.98; actual, $2.03 Standard yards per unit: standard, 4.69 yards; actual, 4.93 yards Units of production: 9,300 Calculate the direct materials price variance.

Answers

Answer:

-$2,292.45 Unfavorable

Explanation:

According to the given situation, the computation of direct materials price variance is shown below:-

Material price variance = (Standard price - Actual price) × Actual quantity

= ($1.98 - $2.03) × 9,300 × 4.93

= -$0.05 × 9,300 × 4.93

= -$2,292.45 Unfavorable

Therefore for computing the material price variance we simply applied the above formula.

"The "circuit breaker" on the domestic equities markets to reduce price volatility is INITIATED when the Standard and Poor's 500 Index falls by:"

Answers

Answer:

7%

Explanation:

In Microeconomics, circuit breaker can be defined as a financial regulatory measure or instrument used by stock exchange organizations to temporarily halt trading on an exchange and to prevent stock market crash. The circuit breaker is also referred to as trading curb and it is used to curb panic selling in the stock markets, which eventually prevents collosal losses and speculative profits in a very short period of time.

The "circuit breaker" on the domestic equities markets to reduce price volatility is INITIATED when the Standard and Poor's 500 Index falls by 7%. The circuit breaker rule states that, if the Standard and Poor's 500 Index falls by 7% from the closing price of the previous day: the listed equity on the domestic equities markets will be shut down for 15 minutes, so as to mitigate price volatility. The 7% is the level one (1) of the circuit breaker levels for the the Standard and Poor's 500 Index (S&P 500 Index) on the stock markets.

Sinking fund bonds: A. Are bearer bonds. B. Are registered bonds. C. Require equal payments of both principal and interest over the life of the bond issue. D. Require the issuer to set aside assets at specified amounts to retire the bonds at maturity. E. Decline in value over time.

Answers

Answer:

The answer is D.

Explanation:

Sinking funds require the issuer(borrower) to set aside assets at specified amounts to retire the bonds at maturity. Sinking fund helps the issuer to secure a bond with lower yield.

An agreed amount is deposited at an agreed period (e.g yearly) so as to pay of the par value or principal value at maturity.

With adaptive expectations, what is the inevitable consequence of an unexpected, active, expansionary monetary policy in the short and long run

Answers

Answer:

D. lower unemployment in the short run, higher inflation in the long run

Explanation:

Remember, like it's name, monetary policy affects the money supply of a country, which in turn influences the Interest rate and inflation rate.

By means of expansionary monetary policy, an economy may experience reduced interests rates, which leads to lower unemployment in the short run. However, in the long run the high inflation rate may begin to occur leading to adaptive expectations.

If per capita output falls by 2 percent and population grows by 3 percent, output: Multiple Choice grows by 1 percent. grows by 5 percent. falls by 1 percent. falls by 5 percent.

Answers

Answer:

grows by 1 percent.

Explanation:

The Growth rate of per capita output refers to the relationship between the growth rate of output and the growth rate of population i.e by taking the difference between them

In mathematically,

The Growth rate of per capita output = Growth rate of output - a growth rate of population

-2% = growth rate of output - 3%

So, the growth rate of output is 1%.

Therefore it grows by 1%

A stock has a beta of 1.28, the expected return on the market is 12%, and the risk-free rate is 4.5%. Using the CAPM, what is the expected return on this stock

Answers

Answer:

14.10%

Explanation:

The calculation of expected return on this stock is shown below:-

Expected rate of return = Risk-free rate of return + Beta × (Market rate of return - Risk-free rate of return)

= 4.5% + 1.28 × (12% - 4.5%)

= 4.5% + 1.28 × 7.5%

= 4.5% + 9.6%

= 14.10%

The Market rate of return - Risk-free rate of return) is also called as the market risk premium

hence, the expected rate of return is 14.10%

The accounts receivable turnover measures a. the fair market value of accounts receivable b. how frequently during the year the accounts receivables are converted to cash c. the efficiency of the accounts payable function d. the number of days of accounts receivable outstanding

Answers

Answer:

b. how frequently during the year the accounts receivables are converted to cash

Explanation:

Accounts receivable turnover is an example of activity ratios.

Accounts receivable turnover = revenue / average receivables

it calculates how frequently receivables are converted into revenues.  

A company issues $60,000 of 6%, 5-year bonds dated January 1 that pay interest semiannually on June 30 and December 31 each year. If the issuer accepts $62,000 for the bonds, the premium on bonds payable will _________________ total interest expense recognized over the life of the bond by $ ______________.

Answers

Answer:

The premium on the bonds payable will decrease the total interest expense recognized over the life bond by $2000

Explanation:

The premium on bonds payable is the excess of cash proceeds received from the bond's issuance over the face value.

cash proceeds=$62,000

face value=$60,000

premium on bonds payable=$62,000-$60,000

premium on bonds payable=$2000

This will decrease the total interest expense recognized over the life bond by $2000

Average fixed cost rev: 06_26_2018 Multiple Choice equals marginal cost when average total cost is at its minimum. may be found by adding average variable cost and average total cost. graphs as a U-shaped curve. declines continually as output increases.

Answers

Answer: declines continually as output increases.

Explanation:

The Fixed costs are are constant and do not change throughout the production process. This means that on Average, they will keep dropping as more output is produced.

The formula for Average Fixed Costs;

Average Fixed Costs = Fixed Costs/ Output

From the formula you will see that as output increases, the Average Fixed Cost reduces because the Fixed Costs will remain the same while being divided by a larger number each time output increases.

intext:"After preparing and posting the closing entries for revenues and expenses, the income summary account has a debit balance of $33,000. The entry to close the income summary account will be"

Answers

Answer:

The entry to close the income summary account will be :

Profit and Loss $33,000 (debit)

Income Summary Account $33,000 (credit)

Explanation:

The income summary account is closed off to the Income Statement or Profit and loss Account.

It is credited with an entry to  Profit and loss Account to close off the debit balance of $33,000 whilst the  Profit and loss Account is debited (expensed) with this amount.

4. It is estimated that you pay $2,000 per year into the Social Security System (FICA) over your 40-year work span. For simplicity, assume that your annuity of $2,000 per year, starting with your 26th birthday and continuing through your 65th birthday. The deposit is done at the end of the year. However, the government decides to provide you the annual withdrawal only after the end of 67th birthday. If the government interest rate is 6% per year, what equal annual withdrawal you can do, if you expect to live till the end of 86th birthday

Answers

Answer:

$30,320.94

Explanation:

first we must determine the future value of your social security contributions:

when you are 65, your contributions will be worth = $2,000 x 154.762 (FV annuity factor, 6%, 40 periods) = $309,524

now we must determine the value of the contributions when you are 67:

FV = $309,524 x (1 + 6%)² = $347,781.17

you expect to live 20 more years, so we need to determine the annuity payment:

annuity payment = principal / PV annuity factor, 6%, 20 periods = $347,781.17 / 11.470 = $30,320.94

The risk-free rate is 4.5 percent and the market expected return is 10.8 percent. What is the expected return of a stock that has a beta of 1.30

Answers

Answer:

Expected return = 12.69%

Explanation:

The capital asset pricing model is a risk-based model for estimating the return on a stock.. Here, the return on equity is dependent on the level of reaction of the the equity to changes in the return on a market portfolio. These changes are captured as systematic risk. Systematic risks are those which affect all economic actors in the market, they include factors like changes in interest rate, inflation, etc. The magnitude by which a stock is affected by systematic risk is measured by beta.

Under CAPM,

E(r)= Rf + β(Rm-Rf)

E(r)- expected return, Rf-risk-free rate , β= Beta, Rm= Return on market.

Using this model, we can work out the value of beta as follows:

β-1.30, Rf- 4.5%, Rm = 10.8%

E(r) = 4.5% +  1.30 × (10.8 - 4.5)%= 12.69

Expected return = 12.69%

In the sequential negotiation games:_____.
A. You can induce a change in the strategy in your opponent only if your threat is believed.
B. Any threat can induce a change in strategy in your opponent.
C. The best threat is the one that you do not have to carry out.
D. A and C.

Answers

Answer:

B. Any threat can induce a change in strategy in your opponent.

Explanation:

In a sequential negotiation games, the players move one by one and do not move at the same time.

In this game any threat can change the strategy in your opponent to prevent the threat and continue the game with new strategy.

Hence, the correct option is B.

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