Bill O’Brien would like to take his wife, Mary, on a trip three years from now to Europe to celebrate their 40th anniversary. He has just received a $20,000 inheritance from an uncle and intends to invest it for the trip. Bill estimates the trip will cost $26,600. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) What interest rate, compounded annually, must Bill earn to accumulate enough to pay for the trip? (Round your interest rate to the nearest whole percentage.)

Answer:

D. Oligopoly

Explanation:

When a market is shared between a few firms, it is said to be highly concentrated. Although only a few firms dominate, it is possible that many small firms may operate in the market.

Answer:

The correct answer is letter "D": oligopoly.

Explanation:

An oligopoly is when a market is controlled by a small group of two or more firms. Businesses in an oligopoly can agree to price collusion and create barriers to entry for new commerce. If the businesses do not, they would likely be forced to lower their prices and open the market for newer smaller firms.

Answer:

To assess the market potential for up-and-coming businesses

Explanation:

Knowledge in entrepreneurship will give you to ability to understand a couple of things:

- The types of products that currently desired by the market.

- The strength and weaknesses of several business models

- The knowledge on how to scale business operations

Even though investors do not own their own business, understanding all this will help them understand which companies are most likely to succeed. They can put their investments on those companies and maximize the amount of return that they can get from their investment.

Final answer:

Investors need to understand entrepreneurship to grasp key concepts like financial capital and investment decisions that impact various firms.

Explanation:

Entrepreneurship is essential for investors to understand, even if they are not interested in owning a business, as it involves key concepts like financial capital, consumer needs, and investment decisions that impact various firms. 

In the business world, investors may need to provide financial capital to firms, from established companies to startups, in exchange for the opportunity to obtain a rate of return on their investment. 

Ultimately, entrepreneurs play a crucial role in the economy by offering money to obtain labor services, capital goods, and resources to produce goods and services, highlighting the interconnected nature of entrepreneurship and investment. 

Answer:

$34,000

Explanation:

Given that,

Cash generated = $50,000

Taxable income = $40,000

Non taxable income = $10,000

Marginal tax rate = 40%

Hence,

After tax cash flow:

= Cash generated in a current year - (Taxable income × Marginal tax rate)

= $50,000 - ($40,000 × 40%)

= $50,000 - $16,000

= $34,000

Therefore, the after tax cash flow from the transaction is $34,000.

Answer:

The correct answer is letter "D": Opportunity cost.

Explanation:

Opportunity cost is described as the return of the choice selected over the potential return that could have been obtained from the choice left  behind. It represents the return of the option chosen compared to the choice forgone. Opportunity costs is also defined as the return of the best next available option.

Final answer:

The time spent managing a business instead of earning wages elsewhere is an opportunity cost, which represents the benefits lost by not choosing the alternative option.

Explanation:

When you and two partners start a company and you are the only one managing the business, the time you could have spent working elsewhere and earning wages represents your opportunity cost. This is because opportunity costs are the benefits you forego when choosing one alternative over another. Since explicit costs involve actual payments like wages and rent and are not the case here, and since there is no mention of additional production costs to consider for a marginal cost, and sunk costs are past costs that cannot be recovered, the correct answer is opportunity cost.

Implicit costs, which include opportunity costs, are important for businesses to consider, especially when resources such as time are used without direct payment. They can also include things like lost leisure time which, when given up to start a business, can subtract from economic profits.

Answer:

c. $24,829

Explanation:

We use the PMT formula that is shown in the spreadsheet below:

Provided that,  

Present value = $250,000 - $250,000 × 20% = $200,000

Future value = $0

Rate of interest = 12%

NPER = 30 years

The formula is shown below:

= PMT(Rate;NPER;-PV;FV;type)

The present value come in negative

So, after solving this, the answer would be $24,828.73

Answer:

Rate of return = 3.667%

Explanation:

This is a for of annuity known as perpetuity. Am annuity is an investment that gives yearly returns on the capital

To get the rate of return we use the following formula

Present value= Yearly payments/Rate of return

360,000= 13,200/rate of return

Cross-multiply

Rate of return (360,000)= 13,200

Rate of return= 13,200/360,000

Rate of return= 0.03666666= 3.667%

Answer:

= 3.67%. This means you are to earn at 3.67% on the policy taken

Explanation:

The question is to determine the rate of return of earnings based on the detailed policy.

Rate of Return

This represents a percentage of any investment that can either be a gain or a loss as calculated based on a particular time period. The Rate of Return can simply be called the RoR.

The Rate of Return in the question is calculated as follows:

First, what is the payment for the policy = $360,000

What is the annuity to be paid a year forever = $13,200

Therefore rate of return is simply

= Annuity/ Initial Policy Payment

= $13,200/ $360,000 x 100

= 3.67%. This means you are to earn at 3.67% on the policy taken

Answer:

D) Role Based Access Controls

Explanation:

First, the multiple options to the question are as follows:

A) Title-based access controls

B) Role-based access controls

C) Administrative access controls

D) Privacy-based access controls

The Role Based Access Controls (RBAC) represents a network access restricting method that only allows the right employee in an organisation to access information that are relevant to their roles, jobs and responsibilities.

The goal is also to ensure that they don't have access to sensitive information that they do not need to be concerned with. In a situation where employees want access to restricted data, formal application will be made and top management will review whether the information requested can be released or not.

Hierarchical authority is a system that can organize unique access controls for departments or groups to ensure that only those who need access to confidential data have it. This system is used in various organizations, such as the Department of Justice.

In the context of organizing unique access controls to folders and data files, the option that makes the most sense is Hierarchical authority (option a). Hierarchical authority within a system designates who has access to specific information, such as confidential data. In a department or group, it ensures that access to specific resources is restricted to only those who need it.

This kind of access control is often seen in departmental structures within organizations. For instance, in the Department of Justice, different levels of authority, such as the attorney general, associate attorney general, bureau and division heads, each have different levels of access to information. This hierarchical structure extends to numerous levels within the organization, enabling an efficient deployment of resources and information.

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Answer:

The correct answer is letter "E": Normative.

Explanation:

Normative Economics incorporates subjectivity and value judgments focusing on what "should be". It is usually implemented at the governmental level. Normative Economics leaves the door open for future changes, eliminates absolute statements and provides an avenue for analysis of different economic scenarios.

Answer:

Explanation:

Discount on bond = Par value of bond - Issued price of bond = 500,000-463,140=36,860

2)

500,000*0.09 = 45,000

22,500 semiannually

Amount repaid:

Six payments (22500*6)  135,000

Add: Maturity value 500,000

Total amount repaid 635,000

Less: Amount borrowed (463,140)

Total bond interest 171,860

Total bond interest expense recognized 171,860

The discount on the bonds at issuance is $36,860. The total bond interest expense over the life of the bonds is $171,860. The discount amortization for the first period using the effective interest method is $5,288.

The subject of this question is on discount amortization on bonds and we'll break it down in three steps:

1. The amount of the discount on these bonds at issuance can be calculated as the difference between the par value of the bond and the sale price, which is $500,000 - $463,140 = $36,860.

2. The total bond interest expense recognized over the life of these bonds can be computed by summing up the semiannual contract rates over three years and the discount amount. The semiannual contract rate is $500,000 * 9% / 2 = $22,500. So, the total bond interest expense is $22,500 * 2 * 3 (three years) + $36,860 (discount) = $171,860.

3. To prepare the amortization of the bond discount for the first payment period with the effective interest method, we need to multiply the beginning book value of the bond ($463,140) by the semiannual market rate (12% / 2 = 6%). The result is $27,788. Subtracting the semiannual interest payment of $22,500 from $27,788 gives us the amortization of the bond discount for the first period: $5,288.

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Answer:

Net income                                  167,900

Explanation:

Sales revenue   36,000 x $14 = 504,000

Cost of good sold-                     (230,600)    

Gross Profit:                                 273,400

Marketing expenses                    (77,000)

Administrative expenses            (28,500)    

Net income                                  167,900

Missing information attached.

We subtract the cost of good sold to get the gross profit.

the material, labor and overhead cost are included in the cost of good sold so we don't have to conted again. We will only post the expenses not related to manufacturing department which are, selling and adminsitrative.

To maximize total revenue for a charity circus, Rosalie should charge approximately $8.17 per ticket. This was determined by calculating the demand function's slope from given data points and solving for the price that results in zero derivative of the revenue function.

To determine how much to charge per ticket to make the most money for Rosalie's charity circus, we need to find the price that maximizes total revenue. This can be approached by understanding the concept of a downward-sloping demand curve and the relationship between ticket price and number of attendees. Given two price points – 5 dollars with 1065 attendees and 7 dollars with 805 attendees – we can find the slope of the demand function and then determine the revenue-maximizing point. Total revenue is calculated by multiplying the price per ticket by the number of tickets sold.

Calculating the slope, m, of the linear demand function we get:

m = (Change in number of attendees) / (Change in ticket price) = (1065 - 805) / (5 - 7) = 260 / -2 = -130.

This means that for every dollar the price increases, 130 fewer tickets are sold. To represent the demand function, we can use the point-slope form:

y - y₁ = m(x - x₁), where y is the number of attendees, x is the price, y₁ is one number of attendees we know, and x₁ is the price we know. Plugging in the values we get:

Number of attendees = 1065 + (-130)(Price - 5).

Now we calculate revenue (R) by multiplying the price by the number of attendees for that price:

R = Price × Number of attendees = Price × [1065 - 130(Price - 5)].

To maximize revenue, we differentiate R with respect to Price and set the derivative equal to zero, then solve for Price:

R' = 1065 - 260 × Price + 130 × 5,

R' = 0 when Price = $8.17 (rounded to the nearest cent).

Therefore, to maximize total revenue, Rosalie should charge approximately $8.17 per ticket.

Answer:

Realized rate of return earned on this bond is 2.61%

Explanation:

Interest Paid per year = $55

Face / Purchase Value = $804

Current Selling price = $770

Coupon rate / Interest rate per year = ( $55 / $804 ) x 100

Coupon rate / Interest rate per year = 6.84%

Return on sale of Bond = $770 - $804 = -$34

Return on sale of Bond ( Percent ) = ( -$34 / 804 ) x 100 = -4.23%

Realized rate of return = Coupon Interest rate + Return on Sale

Realized rate of return = 6.84% + ( -4.23% ) = 2.61%

The realized rate of return on this bond over five years is approximately 30%. This calculation accounts for both the capital gain/loss from the change in the bond's price and the reinvested interest income.

To calculate the realized rate of return on the bond, you need to consider both the capital gain/loss and the reinvested interest. Here's the calculation:

Calculate the total interest received over five years: $55 (annual interest) x 5 years = $275.

Calculate the capital gain/loss: Selling Price - Purchase Price = $770 - $804 = -$34.

Add the interest received to the capital gain/loss: $275 - $34 = $241.

Calculate the realized rate of return: Divide the total return ($241) by the initial investment ($804) and express it as a percentage:

Realized Rate of Return = ($241 / $804) x 100% ≈ 30%.

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Answer:

1. $3,465

2. $1,950

3. $8,050

Explanation:

The computation is shown below:

1. The balance in Work in Process at the end of the month is shown below:

= Job 303 + Job 306 + Job 308 + Job 309 + Job 310

= $780 + $350 + $620 + $1,200 + $515

= $3,465

2. The balance in Finished Goods at the end of the month is shown below:

= Job 302 + Job 307

= $1,240 + $710

= $1,950

3. The Cost of Goods Sold for the month is given below:

= Job 301 + Job 304 + Job 305

= $1,600 + $2,300 + $4,150

= $8,050

Final answer:

The balance in Work in Process at the end of the month is $3,465. The balance in Finished Goods at the end of the month is $8,050. The Cost of Goods Sold for the month is $4,050.

Explanation:

To calculate the balance in Work in Process at the end of the month, we need to sum up the costs of all the jobs that are not complete. The cost of each job is given in the table, so we can add up the costs for Job 303, Job 306, Job 308, Job 309, and Job 310. The total cost in Work in Process is the sum of these costs: $780 + $350 + $620 + $1,200 + $515 = $3,465.

To calculate the balance in Finished Goods at the end of the month, we need to sum up the costs of all the jobs that are complete and not sold. The cost of each job is given in the table, so we can add up the costs for Job 301, Job 304, and Job 305. The total cost in Finished Goods is the sum of these costs: $1,600 + $2,300 + $4,150 = $8,050.

To calculate the Cost of Goods Sold for the month, we need to sum up the costs of all the jobs that are complete and sold. The cost of each job is given in the table, so we can add up the costs for Job 302, Job 307, and Job 313. The total Cost of Goods Sold is the sum of these costs: $1,240 + $710 + $2,100 = $4,050.

Answer:

A. Rent0; Rent1

Explanation:

From the figure that is given in the question we can see that at Rent0 and Rent1 the demand is higher and supply is less so the rent can be increased to very high amounts as people will be willing to give that amount because of the limited supply. That is why the rent controls should be imposed at either Rent0 or Rent1.

Answer:

a. $9,000

b. $4,000 & $4,000

c. The seller is probably not willing to accept the average value as payment for her vehicle.

d. The car is more likely to be bad.

e. The used car market will still have both good and bad cars. Used cars end up costing the same if all the good cars are withdrawn. In the long run, prices of used cars may fall.

Explanation:

a. Because there are equal numbers of good and bad used cars in the market, the probability that a car is a good car is equal to the probability that a car is a bad car (=0.5). So the average value of a used car is calculated by taking the probability that a car is a good car (0.5), multiplying that by the value of a good car ($13,000), and adding to that the probability that a car is a bad car (0.5), multiplying that by the value of a bad car ($5,000). To put in an equation, we have

Average value of used car = Average value of good used car + Average value of bad used car

= (0.5 x $13,000) + (0.5 x $5,000)

= $9,000

b. The average value exceeds the value of a bad used car by:

Average value of used car - Average value of bad used car

= $9,000 - $5,000

= $4,000

The value of a good used car exceeds the average value by:

Average value of good used car - Average value of used car

= $13,000 - $9,000

= $4,000

c. A potential seller of a good used car would know that her car was worth $13,000, more than the average value ($9,000). Therefore, it would not make sense to sell her vehicle for $9,000. The seller would probably not be willing to accept the average value as payment for her vehicle.

d. If a buyer negotiates with a seller to purchase the seller's used car for a price equal to the average value, the car is more likely to be bad. As in c, a seller of a good used car would probably not be willing to accept the average value as payment for her vehicle.

e. The used car market will always have good and bad used cars because the average price does not apply in the market. If buyers know that they are negotiating the price of a car down to a much lower price, it is likely that the car they are buying are lemons. Likewise, buyers who want good cars may be willing to pay a bit more to ensure that they are not getting bad cars.

If all the good cars are withdrawn, the price of used cars will stay unchanged as buyers do not know whether cars are good or bad (asymmetric information). However, in the long run, buyers will know that and get more information than they had before, so prices will probably fall.

The static budget variance analysis for September reveals unfavorable sales, variable, and fixed cost variances because it compares the actual results with the original budget. The flexible budget variance analysis, which adjusts the budget according to the actual volume of output, reveals more favorable variances in sales and variable costs but still an unfavorable fixed cost variance. Flexibility in budget variance analysis is crucial as it isolates management's control from volume fluctuations.

1. Static-budget variance analysis compares the actual results with the original budget (September 2014), irrespective of the volume of output:

2. A flexible budget adjusts the budget according to the actual volume of output. It would calculate:

3. The flexible budget variance analysis might be more informative because it adjusts for changes in volume. This flexibility can provide a more accurate assessment of management performance, isolating the effect of volume fluctuations from management's control over costs and revenues.

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Answer:

Salary= $55,656.15

Explanation:

Giving the following information:

Paul just graduated from college and landed his first​ "real" job, which pays ​37,900 a year.

n= 13 years

inflation= 3% annually

First, we need to calculate the total inflation of the 13 years:

accumulated inflation= 1.03^13= 1.4685

Now, we can calculate the amount necessary to maintain the purchasing power:

Salary= 37,900*1.4685= $55,656.15

Answer and explanation:

Insurance agents are typically brokers who offer individuals different types of coverage according to their needs. The agents are in charge of quoting insureds with policies, adding or removing members from the coverage, and most importantly, providing insureds verbally and written the information on the type of coverage that they are purchasing. Through servicing, sometimes they serve as intermediaries to expedite insureds claims.

Insurance agents provide services such as giving advice about coverage, helping clients understand policies, assisting in claims procedures, providing updated information, and offering ongoing support. They should guide clients based on their individual needs and keep them informed throughout any claim processes. They also periodically review and adapt policies as needed.

Clients can expect various services from their insurance agents, who act as liaisons between them and the insurance companies. Primary services include providing professional advice regarding suitable coverage, helping clients to understand complex insurance policies, and assisting in the event of a claim. Providing accurate and relevant information, answering any queries, updating insurance policies based on changing needs, and providing ongoing support are also expected services.

For instance, if a client is not sure what type of insurance best fits their needs, the agent should be able to provide advice based on the client's lifestyle, assets, and risk factors. Similarly, if a client needs to make a claim, the agent should guide them through the process, ensuring all paperwork is correctly submitted and keeping them informed about the progress of the claim. It's also the agent's responsibility to periodically review policies with clients and advise on any updates or adaptations that might be needed, as situations can change over time.

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Answer:

The correct answer is letter "D": involves accumulating costs and then assigning costs to jobs.

Explanation:

The flow of the cost in a job-order costing system starts by recording the costs of labor, raw materials, and overhead. As the costs begin to accumulate, the costs of the units finished are assigned to the Work-In-Progress and Finished Products accounts until they are sold when those costs are recorded to the Costs of Goods Sold account.

In a job order costing system, costs are accumulated and assigned to specific jobs or job orders. The costs are then transferred to the finished goods inventory and eventually to the cost of goods sold.

In a job order costing system, the flow of costs involves accumulating costs and then assigning costs to jobs.

Here are the steps in the flow of costs in a job order costing system:

Learn more about job order costing here:

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Answer:

Letter C is correct. Behavioral needs and attitudes of consumers.

Explanation:

Strategic decisions regarding product characteristics will be more affected by the behavioral needs and attitudes of the target market.

A product or service exists to satisfy the needs and desires of the consumer and for which he is willing to pay for the added benefits. Therefore, when implementing a product-oriented strategy, it is necessary for the organization to conduct research on consumer trends and the market in which it is inserted, so that the characteristics of the product are developed focusing on the functional and emotional benefits that the consumer want.

When a company plans to develop a product for a specific market, it is necessary for the company to understand five levels:

1. Central benefit:   Corresponds to the main utility of the product, related to the consumer's primary need.

2. Additional benefits : These are the other functions of the product, in addition to the central function.

3. Expected product:   These are the basic conditions expected of the product, such as quality and proper functioning.

4. Extended product:  Applied to the brand positioning, it corresponds to the level whose product exceeds the customer's expectations.

5. Consumer system:  It is the way the user will use the product, obtain, use, adapt and dispose of the product.

Answer:

A. compound journal entry

Explanation:

Compound journal entry -

It refers to the type of accounting entry , which consists of more than one debit or credit , is referred to as compound journal entry .

It is the combination of various simple journal entries together to form a compound journal entry .

Hence , from the given information of the question,

The correct option is A. compound journal entry .

Answer:

Explanation:

a)

Dr Anticipated Revenue 10,000,000

    Cr Anticipated Expenditure and encumbrances 9,700,000

    Cr Budgetary fund balance 300,000

b)

Dr Anticipated revenue 9,700,000

Dr Budgetary fund balance 300,000

    Cr Anticipated expenditures and encumbrances 10,000,000

c)

Dr Anticipated revenue 10,000,000

Dr Anticipated transfers from other funds 1,300,000

     Cr Anticipated expenditures, encumbrances 9,700,000

     Cr Anticipated transfers from other funds 1,100,000

     Cr Budgetary fund balance 500,000

d)

Dr Anticipated revenue 9,700,000

Dr Anticipated transfers from other funds 1,100,000

Dr Budgetary fund balance 500,000    

     Cr Anticipated expenditure and encumbrances 10,000,000

     Cr Anticipated transfers from others 1,300,000

"The budgetary entries for each situation using general ledger control accounts are as follows:

a. For anticipated revenues of $10 million and anticipated expenditures and encumbrances of $9.7 million:

- Debit Estimated Revenues for $10 million.

- Credit Budgetary Fund Balance for $10 million.

- Debit Budgetary Fund Balance for $9.7 million.

- Credit Appropriations for $9.7 million.

The entries reflect the anticipation of revenues and the authorization to spend up to the amount of the appropriations.

b. For anticipated revenues of $9.7 million and anticipated expenditures and encumbrances of $10 million:

- Debit Estimated Revenues for $9.7 million.

- Credit Budgetary Fund Balance for $9.7 million.

- Debit Budgetary Fund Balance for $10 million.

- Credit Appropriations for $10 million.

In this case, the appropriations exceed the anticipated revenues, indicating a potential deficit situation.

c. For anticipated revenues of $10 million, anticipated transfers from other funds of $1.3 million, anticipated expenditures and encumbrances of $9.7 million, and anticipated transfers to other funds of $1.1 million:

- Debit Estimated Revenues for $10 million.

- Debit Other Financing Sources for $1.3 million.

- Credit Budgetary Fund Balance for $11.3 million.

- Debit Budgetary Fund Balance for $9.7 million.

- Credit Appropriations for $9.7 million.

- Debit Appropriations for $1.1 million.

- Credit Other Financing Uses for $1.1 million.

The transfers from other funds are treated as other financing sources, and transfers to other funds are treated as other financing uses.

d. For anticipated revenues of $9.7 million, anticipated transfers from other funds of $1.1 million, anticipated expenditures and encumbrances of $10 million, and anticipated transfers to other funds of $1.3 million:

- Debit Estimated Revenues for $9.7 million.

- Debit Other Financing Sources for $1.1 million.

- Credit Budgetary Fund Balance for $10.8 million.

- Debit Budgetary Fund Balance for $10 million.

- Credit Appropriations for $10 million.

- Debit Appropriations for $1.3 million.

- Credit Other Financing Uses for $1.3 million.

In this scenario, the total budgetary resources, including transfers in, are less than the total appropriations plus transfers out, indicating a deficit situation that would need to be addressed, possibly by additional financing sources or by reducing appropriations.

These entries are made to reflect the budgetary status of the fund at the beginning of the fiscal period and to authorize spending and other financial activities according to the budget."

Answer:

$6,655,000

Explanation:

[tex]A = P(1\ +\ r)^{n}[/tex]

wherein, A= Amount

              P= Principal

              R= Rate of interest per annum

              n = term to maturity

Pay off amount at the end of year 3 = $5,000,000[tex](1\ +\ .10)^{3}[/tex]

Amount = $5,000,000 × 1.331 =  $ 6,655,000

Amount due of a borrowing is equal to the money borrowed initially compounded at a rate of interest for a known period.

Above. rate of interest is 10%, since the money has been repaid only upon due date, three year compounding of the said sum at 10% per annum rate of interest yields the payoff amount which is $6,655,000

Answer:

Find in the excel file attached detailed adjusting entries required for all transactions in the question.

Explanation:

Please note  the analysis of each transaction done under the heading "particulars".

Answer:

The withdrawals will be of  $ 11,379.014 per month

Explanation:

Future value of the annuities:

[tex]C \times \frac{1-(1+r)^{-time} }{rate} = PV\\[/tex]

C         750.00

time 360(30 years x 12 monhs per year)

rate 0.008333333 (10% / 12 months)

[tex]750 \times \frac{1-(1+0.00833)^{-360} }{0.008333} = PV\\[/tex]

PV $1,695,365.9436

[tex]C \times \frac{(1+r)^{time} -1}{rate} = PV\\[/tex]

C         250.00

time 360 (30 years x 12 monhs per year)

rate             0.005 (6% / 12 months)

[tex]250 \times \frac{(1+0.005)^{360} -1}{0.005} = PV\\[/tex]

PV $251,128.7606

Total 1,695,365.84 + 251,128.76 = 1.946.494,6‬

and from here we withdraw for 25 years:

[tex]PV \div \frac{1-(1+r)^{-time} }{rate} = C\\[/tex]

PV 1,946,495

time 300 (25 years x 12 months)

rate 0.004166667 (5% / 12 months)

[tex]1946494.6 \div \frac{1-(1+0.004167)^{-300} }{0.004167} = C\\[/tex]

C  $ 11,379.014

Answer:

Planning.

Explanation:

Planning involves the creation of activities aimed at achieving organisational goals. It involves specific steps and contingency plans that are implemented by management to ensure success.

In this instance, Deutsch Bank is faced with the task of planning to make its name more popular in the United States.

Promotional activities can be undertaken to publicise Deutsch Bank's association with the PGA golf tournament. This will endear golf-lovers to the bank, as one of the players in making the tournament Na success.

Answer:

The correct answer is letter "A": Developing human capital.

Explanation:

Developing human capital implies training existing employees of the company so they can specialize in their every-day duties which is likely to be positively reflected in their efficiency at work, increasing at the same time the productivity of the organization.

The situation depicts ABC, Incorporated's interest in 'Developing human capital'. This refers to maximizing the potential of employees through their knowledge, skills, and abilities to contribute to the organization's productivity and output.

The scenario described in the question is an example of ABC, Incorporated's concern for Developing human capital. Human capital refers to the knowledge, skills, and abilities possessed by an individual that can be used to provide economic value to an organization. In this case, ABC, Incorporated desires to have the best possible individuals in every position, which is a clear sign of it trying to maximize its human capital. As opposed for developing social networks, decreasing labor-intensive training, or leveraging organizational structure, investing in human capital often leads to increased productivity and output.

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Answer:

The answer is b. is a single or closely related product.

Explanation:

A functional structure divides the organization into departments based on their function. Each is headed by a functional manager and employees are grouped as per their role. Most small industries with only a few products use this structure. The employees are highly skilled due to repetitive work which means high efficiency and the best performance.

Answer:

The correct answer is letter "B": is a single or closely related product.

Explanation:

Functional structures are those with top-down hierarchy where employees are provided with duties according to their skills and knowledge. These companies are characterized by massive manufacturing, thus, they need each department to specialize in a given task.

The first journal entry records the issuance of bonds for cash at par value. The next two entries record the semiannual interest payments, each calculated as 10% per annum of the par value divided by 2.

The subject of this question is related to accounting, specifically the journal entries for issuing bonds and paying interest on bonds. In this scenario, Brussels Enterprises issues bonds at par value, so the cash received equals the par value of the bonds.

The first entry on January 1, 2019 would be:

On June 30, 2019 and December 31, 2019 for interest payment the entry will be:

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Final answer:

Using a financial formula for growing annuities, we can calculate the initial deposit needed in an IRA to accumulate $1 million in 40 years, considering a 6% interest rate compounded quarterly and a 5% annual increase in contributions.

Explanation:

The student's question is about calculating the initial deposit needed for an individual retirement account (IRA) that will grow to a certain amount by retirement, factoring in compound interest and annual contribution increases. To solve this, we need to use the formula for the future value of a series of annuity payments that are growing at a constant rate (known as a growing annuity). The formula incorporates the initial deposit, the rate of return, the frequency of compounding, and the number of years until retirement.

To calculate the first-year deposit for the 25-year-old engineer's IRA, considering an interest rate of 6% compounded quarterly and an annual contribution increase of 5%, we would use a specific financial formula for growing annuities. The result will give us the amount that needs to be deposited in the first year to reach the goal of accumulating $1 million by retirement in 40 years.