Unearned revenues are generally: Multiple Choice Revenues that have been earned and received in cash. Increases to common stock. Recorded as an asset in the accounting records. Liabilities created when a customer pays in advance for products or services before the revenue is earned. Revenues that have been earned but not yet collected in cash.

Answers

Answer 1

Answer:

i dont get it, is there a question?

Explanation:


Related Questions

g suppose that bigbucks company pays a dividend this year of $7 per share. You expect the dividend to grow by 2% per year, so you discount bigbucks dividend at 4%. What is the most youwould be willing to pay for a share of stock in bigbucks

Answers

Answer:

$357

Explanation:

The price that g would pay for the stock of the bigbucks shall be determined through the following mentioned formula:

Price of stock of big bucks=[D(1+g)/(r-g)]

In the given question

D=dividend paid by the Big bucks this year=$7

g=growth rate in dividend=2%

r=discount rate=4%

Price of stock of big bucks=[7(1+2%)/(4%-2%)]

                                            =$357

When a foreman orders an assembly-line employce to carry out a task, which the employee perceives as unethical yet the employee feels compelled to complete, the foreman is exercising a. legitimate power. b expert power c. reward power d. contingent punishment power e. noncontingent reward behavior.

Answers

Answer:

The correct answer is option A,legitimate power.

Explanation:

Legitimate power refers to the power attained by virtue of formal position occupied by a superior that make subordinates believe in the legitimacy of his position and compelled to obey the instructions given by the superior.

When subordinates obey a superior as a result of wealth of knowledge, experience and skills set of the superior, such is said to be said expert power.

A manager might also offer some benefits or rewards in order to bring about obedience in the employee,this is known as reward power.

Contingent punishment power is a way to improve employee's performance by giving negative feedback inform of low appraisal score ,reprimands and so on

Non-contingent reward behavior implies giving rewards to employees which are not in any way related to employee's performance

Suppose that you own 1,000 shares of Nocash Corp. and the company is about to pay a 25% stock dividend. The stock currently sells at $100 per share. (LO17-1) a. What will be the number of shares that you hold after the stock dividend is paid? b. What will be the total value of your equity position after the stock dividend is paid? c. What will be the number of shares that you hold if the firm splits five-for-four instead of paying the stock dividend?

Answers

Answer:

a. 1250 shares

b. $125000

c. 1250 shares

Explanation:

A stock dividend refers to dividend payment by an entity in the form of stocks and not in cash, thereby increases the number of shares held.

Dividend Declared = 25% of $100 = $ 25 per share

Total dividend declared = $25 × 1000 shares = $25,000

Number of shares held after the stock dividend is declared = 1000 shares + [tex]\frac{25000}{100}[/tex] = 1250 shares

(b) Total value of equity position = $1250 shares × 100 = $125,000

(c) Number of shares held after stock split = 1000 shares × [tex]\frac{5}{4}[/tex] = 1250 shares

Final answer:

After the stock dividend, you will hold a total of 1,250 shares and the total value of your equity position will be $125,000. If the firm splits five-for-four, you will hold 1,250 shares.

Explanation:

a. After the stock dividend is paid, the number of shares you will hold will increase by 25%. Since you initially own 1,000 shares, your new holdings will be 1,000 x 1.25 = 1,250 shares.

b. The total value of your equity position after the stock dividend is paid can be calculated by multiplying the new number of shares (1,250) by the stock price ($100 per share). Therefore, the total value will be 1,250 x $100 = $125,000.

c. If the firm splits five-for-four instead of paying the stock dividend, this means that for every four shares you own, you will receive five additional shares. Since you initially own 1,000 shares, and the split is five-for-four, you will receive 1,000 / 4 x 5 = 1,250 shares after the split.

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Four friends plan to form a corporation for purposes of constructing a shopping center. Charlie will be contributing the land for the project and wants more security than shareholder status provides.

He is contemplating two possibilities:

receive corporate bonds for his land or take out a mortgage on the land before transferring it to the corporation.

Comment on the choices Charlie is considering. What alternatives can you suggest?

Answers

Final answer:

Charlie is contemplating the degree of risk and security in either receiving corporate bonds or mortgaging the land before transferring it to the corporation. Both options have their pros and cons related to risk, cash flow, and personal financial responsibility. Another possibility for Charlie is to enter the corporation as a secured creditor by lending the corporation money secured by the land.

Explanation:

Charlie's deliberation between receiving corporate bonds for his land or taking out a mortgage on the land prior to its transfer to the corporation involves weighing different levels of security and risk. If Charlie opts for corporate bonds, he essentially exchanges his land for debt securities that can be monetized or held until maturity. This option has a predictable cash flow, though it may not increase in value. However, the risk is the corporation's solvency and bond coverage.

If he mortgages and then transfers the land, he can access immediate funds, retaining a sort of ownership on the property due to the lien. However, this increases his personal financial burden as he is legally obligated to repay the mortgage, even if the corporation fails.

An alternative suggestion might include entering the corporation as a secured creditor where instead of receiving shares, Charlie lends money to the corporation using the land as security for the loan. This could potentially offer more security than being just a shareholder.

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Jerome was preparing to host a graduation party for his friends and relatives when he suddenly realized that he did not have a blender to mix certain beverages that he knew his guests would like. Having never purchased a blender before, Jerome felt that he needed to shop carefully and enlist in the help of friends for advice. After visiting several stores and examining numerous models, Jerome settled on a Kitchen-Aid model that cost nearly $100.

(Scenario 5-5) Jerome mentions to someone else shopping at the store that low-quality blenders are made of plastic and high-quality blenders have a stainless steel base. This comment represents Jerome’s

beliefs.

brand loyalty.

brand attitude.

habits.

Answers

Answer:

The correct answer is letter "A": beliefs.

Explanation:

Beliefs are preconceived ideas individuals have based on their thoughts and experiences. Some beliefs could be wrong moreover when the individual experience is little or insignificant about a topic. Beliefs tend to be subjective most of the time and represent a true for individuals that can be confirmed or corrected.

Morrow Corporation had only one job in process during May—Job X32Z—and had no finished goods inventory on May 1. Job X32Z was started in April and finished during May. Data concerning that job appear below:

Job X32Z
Beginning balance $ 7,000
Charged to the job during May
Direct materials $ 12,600
Direct labor $ 3,500
Manufacturing overhead applied $ 6,900
Units completed 250
Units in process at the end of May 0
Units sold during May 115
In May, overhead was overapplied by $450. The company adjusts its cost of goods sold every month for the amount of the overhead that was underapplied or overapplied.

Required:

1. Using the direct method, what is the cost of goods sold for May?

Cost of good sold: ______

2. What is the total value of the finished goods inventory at the end of May?

Total cost of ending finished good inventory: ______

3. What is the total value of the work in process inventory at the end of May?

Ending work in process inventory: _______

Answers

Answer:

1      Cost of goods sold      $ 13,350

2.    Value of finished goods ending inventory  $ 16,200  

3.    Value of work in process inventory  $ 0

Explanation:

Computation of cost of goods sold

Determination  of per unit cost

Opening balance                                                                      $  7,000

Direct Materials                                                                         $ 12,600

Direct Labour                                                                             $  3,500

Manufacturing overhead applied                                             $  6,900

Total cost of Job X32Z                                                              $ 30,000

Units completed                                                                                 250

Cost per unit                                                                                   $ 120

Units sold                                                                                          115 units

Cost of goods sold $ 120 * 115                           $ 13,800

Add; Adjustment for over applied overhead     $ (   450)

Cost of goods sold                                                                        $ 13,350  

Computation of Finished Goods Inventory value

Units produced                                                           250

Units sold                                                                     115

Units in ending inventory                                           135        

Cost per unit                                              $ 120 per unit

Value of ending inventory    $ 120 unit * 135 units                     $ 16,200

Computation of Work in process inventory

There are no units in process at the end of May, so there is no work in process. so then value is $ 0

Final answer:

The cost of goods sold for Morrow Corporation in May was $29,100. The total value of the ending finished goods inventory was $34,155. Since Job X32Z was the only job and it was completed, the ending work in process inventory was $0.

Explanation:

Calculation of Cost of Goods Sold for May

Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Jobs are measured by the costs of direct materials, direct labor, and manufacturing overhead applied, and these costs must be adjusted for any overapplied or underapplied overhead to determine the accurate cost of goods sold.

In this scenario with Morrow Corporation, we calculate COGS for May by adding the beginning balance to the additional charges incurred during May and subtracting the overapplied overhead.

COGS = Beginning Balance + Direct Materials + Direct Labor + Manufacturing Overhead Applied - Overapplied Overhead

COGS = $7,000 + $12,600 + $3,500 + $6,900 - $450

COGS = $29,550 - $450

COGS = $29,100

Total Value of Finished Goods Inventory at the End of May

The total cost of the ending finished goods inventory can be calculated by taking the total costs accumulated for the job and subtracting the cost of goods sold. Only 115 out of 250 units were sold, which means the remaining units are part of the finished goods inventory.

Total job cost = COGS (for units sold) + Cost of ending inventory

Since COGS for 115 units is $29,100, we need to find the cost per unit and then multiply it by the number of unsold units to find the ending inventory value.

Cost per unit = Total COGS for May / Units sold = $29,100 / 115

Cost per unit = $253

Cost of ending inventory = Cost per unit × (Total units completed - Units sold)

Cost of ending inventory = $253 × (250 - 115)

Cost of ending inventory = $253 × 135

Cost of ending inventory = $34,155

Value of Work in Process Inventory at the End of May

Ending work in process inventory refers to the costs associated with the production that has not been completed by the end of a period. Since Job X32Z was completed in May and there was no mention of any other jobs in process, the ending work in process inventory for Morrow Corporation would be $0.

The following is a listing of all of the income statement accounts for Mulberry Street Sportswear as they appear on the adjusted trial balance as of December 31 Advertising Expense $11,100 Cost of Goods Sold 88,000 Delivery Expense 4,300 Insurance Expense 1,100 Income Tax Expense 6,560 Rent Expense 12,000 Interest Expense 1,400 Sales Revenue 162,000 Sales Discounts 9,100 Sales Returns and Allowances 18,600 a. Prepare a multistep income statement.b. Compute the gross profit percentage.

Answers

a. The Gross Profit is = 46300

b. Then the Gross Profit Percentage is 34.48 %.

Computation of the Gross profit

a.) When Multi-Step income statement separately shows operating and also non-operating revenues and then Expenses.

Then Advertising Expense = 11000

Cost of Goods Sold = 88000

Delivery Expense is = 4300

Then Insurance Expense = 1100

Income Tax Expense = 6560

Rent Expense is = 12000

Then Interest Expense = 1400

Sales Revenue is = 162000

Sales Return & Allowance is = 18600

Sales Discount is = 9100

Computation

Sales Revenue 162000

Sales Discount -9100

Sales return & allowance -18600

Net Sales revenue 134300

Cost of goods sold -8800

Gross Profit 46300

Operating Expenses

Selling Expenses

Advertising Expense -11000

Delivery Expense 4300

Administrative Expenses

Rent Expense -12000

Insurance Expense -1100

Operating income 17900

Non-Operating Revenues % Expense

Interest Expense -1400

Net Income Before Tax 16500

Income Tax Expense -6560

Net Income After Tax 9940

b. When the Gross Profit Percentage is = (Gross Profit / Net Sales ) x 100

Gross Profit %age is = (46300/134300) x 100 = 34.48 %

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Final answer:

To prepare a multistep income statement, start with sales revenue and subtract sales discounts and returns/allowances. Then subtract cost of goods sold and other expenses to get operating income. Finally, subtract income tax expense to get net income. The gross profit percentage is calculated by dividing gross profit by net sales and multiplying by 100.

Explanation:a. Multistep Income Statement:

To prepare a multistep income statement, we need to break down the various components of revenue and expenses. Here's how we can do it:

Start with Sales Revenue: $162,000Subtract Sales Discounts: $9,100Subtract Sales Returns and Allowances: $18,600This gives us Net Sales: $134,300Subtract Cost of Goods Sold: $88,000This gives us Gross Profit: $46,300Subtract other expenses: Advertising Expense ($11,100), Delivery Expense ($4,300), Insurance Expense ($1,100), Rent Expense ($12,000), and Interest Expense ($1,400)This gives us Operating Income: $16,400Finally, subtract Income Tax Expense: $6,560This gives us Net Income: $9,840

b. Gross Profit Percentage:

To compute the gross profit percentage, divide Gross Profit ($46,300) by Net Sales ($134,300) and multiply by 100:

Gross Profit Percentage = (Gross Profit / Net Sales) * 100 = ($46,300 / $134,300) * 100 = 34.5%

Ethan conducted multiple marketing research activities for the Protiviti global consulting firm. After he created reports highlighting his marketing findings he considered his next step.

What is the next step Ethan needs to take with sharing the information?

Answers

Answer: Implementation of Findings and Sharing Information gathered with decision-makers to aid implementation.

Explanation:

Marketing Research is a series of steps taken in gaining a better understanding of a company's goods and services in the market field, as well as, methods that can be employed to improve the distribution and value of the product.

The series of steps involved in marketing research include; Problem Identification, Enumeration of the research goals, Research Planning and design, Data collation, Data analysis, presentation of the report, and Implementation of findings.

Ethan has just reached the concluding part of his marketing research where he now creates a report of his findings and proposes several actions.

His next step would be to take action. He should also be willing to share the information gathered from the findings with decision-makers in the organization as this would be a helpful guide to them in executing actions.

Under CARD, colleges and universities must: a. disclose financial relationships with the credit card companies. b. provide debt counseling for students. c. limit locations for student solicitation for credit cards. d. do all of these.

Answers

Answer: D. do all of these.

Explanation:CARD(credit card accountability, responsibility and disclosure) act is a set of guidelines and rules which guides consumers and help them to better understand their credit cards and reduce and control unfair practices from credit card companies, those rules, also concerns college students.

ALL THE OPTIONS ARE CORRECT REGARDING CARD RULES AND GUIDELINES FOR COLLEGE STUDENTS.

Under what conditions could a company artificially increase their current ratio at the end of their accounting reporting period by taking out a short term loan and placing the proceeds in the cash account? a. When the current ratio is equal to one before this transaction. b. When the current ratio is less than one before this transaction. c. When the current ratio is greater than one before this transaction. d. The company's current ratio would not increase after this transaction.

Answers

Answer:

d. The company's current ratio would not increase after this transaction.

Explanation:

Taking out a short-term loan includes taking out cash via short-term loan. Present liabilities are known as short term loan.

Revenues from Short term loan positions in cash account meaning that current assets will grow as cash is listed as current assets.

This implies the existing liabilities are now raised in the same proportion as the current assets.

Current Ratio formula is as follows, Current Ratio = Current Assets / Current Liabilities.

If the current assets and current liabilities are both increased in the same proportion then this ratio has no impact.

Which means the ratio won't change after this transaction.

Answer:

The answer for the condition under which a company could artificially increase their current ratio at the end of their accounting reporting period by taking out a short term loan and placing the proceeds in the cash account is option  A) When the current ratio is equal to one before this transaction.

Explanation:

When a company seeks to increase their current ratio at the end of their account reporting, It shows that the company is less liquid and the business is closer to having no working capital.

In terms of current ratio for the condition of less liquidity, the current ratio is either approaching one and when it finally gets to 1:1, a company will be forced to take a short term loan as shown in the question to aid with operating expenses while taking the necessary steps to reduce liability and increase assets.

The following information is available for Birch Company at December 31:

Money market fund balance $2,790
Certificate of deposit maturing June 30 of next year $10,000
Postdated checks from customers $1,475
Cash in bank account $21,430
NSF checks from customers returned by bank $650
Cash in petty cash fund $200
Inventory of postage stamps $24
U.S. Treasury bill purchased on December 15 and maturing on February 28 of following year $5,000

Based on this information, Birch Company should report Cash and Cash Equivalents on December 31 of:

A $29,420
B $41,345
C $31,345
D $39,420
E $38,770

Answers

Answer:

Cash and cash equivalents of $29,420,option A.

Explanation:

The amount of cash and cash equivalents Birch should report on December 31 is made up of the following:

Money market fund balance         $2790

Cash in bank account                    $21430

Cash in petty cash fund                 $200

U.S treasury bill                              $5000

Total cash and cash equivalents $29,420

Cash and cash equivalents are resources of the company that are readily amount of cash and those can could be easily converted to cash without significant portion of its value.

Money market fund is the fund set aside for trading in securities on a recognized exchange ,since securities being bought and sold are tradeable on stock exchange,the securities can be converted into cash in no distant time.

U.S treasury bills are viewed as cash equivalent if maturity is less than 3 months.

When no-par stock is issued, the entire proceeds are credited to Capital Stock and this amount is viewed as legal capital not subject to withdrawal. True or False True False

Answers

Answer:

True

Explanation:

If there is no-par stock is issued, the entire proceeds are credited to Capital Stock. Also, the amount we get in for this capital amount can not be legally withdrawn for any purposes. It also reduces any responsibility faced from payable by the issuance of no face value. The journal entry will be as follows:

Cash Debit

Common stock Credit

Final answer:

The statement is true. When no-par stock is issued, the entirety of proceeds is credited to Capital Stock, which then becomes viewed as legal capital not subject to withdrawal. Always verify with local laws.

Explanation:

The statement is true. When no-par stock is issued, the entire proceeds do indeed become credited to Capital Stock. This consequently becomes the legal capital, which is not subject to withdrawal. In essence, legal capital serves as a company's equity cushion and is calculated as the total number of shares issued multiplied by the par value per share. However, different rules may exist depending on jurisdiction, and this should always be checked with local laws and regulations.

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Bruno Company accumulates the following data converning a mixed cost, using miles as the activity level.

.......................Miles Driven......................Total Cost

January........... 8,000...................................$14,150

February..........7,500...................................$13,500

March..............8,500.................................. $15,000

April................. 8,200................................. $14,490

Compute the variable - and fixed-cost elemts using the high-low method.

Answers

Answer:

The answer is stated below:

Explanation:

Taking the highest and second lowest cost and miles driven as:

Cost = Highest - Lowest

Cost = $15,000 - $14,150

Cost = $850

Miles Driven = Highest - Lowest

Miles driven = 8,500 - 8,000

Miles Driven = 500

So,

= Cost / Miles driven

= $850 / 500

= $1.70

Total Cost would be 15,000 and 13,500

So, computing the variable cost as:

Variable cost of highest cost (VC) = Miles driven of $15,000 cost × $1.70

VC = 8,500× $1.70

VC = $14,450

Variable cost of lowest cost (VC) = Miles driven of $13,500 cost × $1.70

VC = 7,500× $1.70

VC = $12,750

Computing fixed cost as:

Fixed cost of highest cost = Total cost - VC

= $15,000 - $14,450

= $550

Fixed cost of lowest cost = Total cost - VC

= $13,500 - $12,750

= $750

Springer Anderson Gymnastics prepared its annual financial statements dated December 31. The company reported its inventory using the LIFO inventory costing method but did not compare the cost of its ending inventory to its market value (replacement cost). The preliminary income statement follows: Sales Revenue $ 140,000 Cost of Goods Sold Beginning Inventory $ 15,000 Purchases 91,000 Goods Available for Sale 106,000 Ending Inventory 22,000 Cost of Goods Sold 84,000 Gross Profit 56,000 Operating Expenses 31,000 Income from Operations 25,000 Income Tax Expense (30%) 7,500 Net Income $ 17,500 Assume that you have been asked to restate the financial statements to incorporate the LCM/NRV rule. You have developed the following data relating to the ending inventory: Purchase Cost Item Quantity Per Unit Total Replacement Cost per Unit A 1,500 $ 3 $ 4,500 $ 4 B 750 4 3,000 2 C 3,500 2 7,000 1 D 1,500 5 7,500 3 $ 22,000 Required: Restate the income statement to reflect LCM/NRV valuation of the ending inventory. Apply LCM/NRV on an item-by-item basis. Compare the LCM/NRV effect on each amount that was changed in the preliminary income statement in requirement 1.

Answers

Answer:

Ending Inventory Net Realisable Value or LCM is $ 14,000

Net Income  Net Realisable Value or LCM is $ 11,900

Explanation:

Purchase Cost                                    Replacement Cost per

Item    Quantity      Per Unit     Total          Unit          Total  Cost      NRV

A            1,500        $ 3         4,500         $  4             $ 4500     $4500

B           750            4            3,000             2             $1500       $ 1500

C       3,500              2            7,000            1             $3500       $ 3500

D            1,500        5           7,500            3              $ 4500        $ 4500    

                                                                                                 $ 14000

Ending Inventory $ 22,000

Income Statement

Sales Revenue $ 140,000

Cost of Goods Sold

Beginning Inventory $ 15,000

Purchases 91,000 Goods

Available for Sale 106,000

Ending Inventory 14,000  Applying LCM/NRV

Cost of Goods Sold 92,000

Gross Profit 48,000

Operating Expenses 31,000

Income from Operations 17,000

Income Tax Expense (30%) 5,100

Net Income $ 11,900

Final answer:

The new cost of inventory using the LCM/NRV valuation method is $15,500. This adjustment results in a new cost of goods sold of $90,500 and thus a gross profit of $49,500. After accounting for operating expenses, the revised net income at LCM/NRV valuation comes out to be $12,950.

Explanation:

Lower Cost or Market (LCM) or Net Realizable Value (NRV) is an accounting principle that an entity applies to record its inventory at the lower of the cost or the market value. In this case, Springer Anderson Gymnastics Company hasn't applied LCM/NRV to its inventory valuation. Let's do this step-by-step:

Let's calculate the new costs under LCM/NRV for each item:Item A = quantity of 1,500 * replacement cost of $4 = $6,000Item B = quantity of 750 * replacement cost of $2 = $1,500Item C = quantity of 3,500 * replacement cost of $1 = $3,500Item D = quantity of 1,500 * replacement cost of $3 = $4,500So, the new total at LCM is $6,000 + $1,500 + $3,500 + $4,500 = $15,500

Now, let's restate the income statement. The change in inventory cost will affect the Cost of Goods Sold (COGS) and thus the gross profit.

Here is the restated income statement:

Beginning Inventory: $15,000Purchases: $91,000Goods Available for Sale: $106,000Ending Inventory at LCM: $15,500New COGS = Beginning Inventory + Purchases - Ending Inventory at LCM = $15,000 + $91,000 - $15,500 = $90,500Sales Revenue: $140,000COGS: $90,500Gross Profit: $140,000 - $90,500 =  $49,500Operating Expenses: $31,000Income from Operations: $49,500 - $31,000 = $18,500Income Tax Expense (30%) = $18,500 * 30% = $5,550Net Income = Income from Operations - Income Tax Expense = $18,500 - $5,550 = $12,950

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In a small, closed economy, national income (GDP) is $ 500.00 million for the current month. Individuals have spent $ 300.00 million on the consumption of goods and services. They have paid a total of $ 200.00 million in taxes, and the government has spent $ 150.00 million on goods and services this month. Use this information and the national income identity to answer the questions. How much is spent on investment in this economy?

Answers

Answer:

The total investment in the economy is $50 million

Explanation:

The following equation is used to calculate the GDP: GDP = C + I + G + (X – M) or GDP = private consumption + gross investment + government investment + government spending + (exports – imports)

Using this formula we can determine the amount of investment.

Investment = 500 (GDP) - 300 (private consumption) - 150 (government spending) = $50.

2. You own and operate a bike store. Each year, you receive revenue of $200,000 from your bike sales, and it costs you $100,000 to obtain the bikes. In addition, you pay $20,000 for electricity, taxes, and other expenses per year. Instead of running the bike store, you could become an accountant and receive a yearly salary of $40,000. A large clothing retail chain wants to expand and offers to rent the store from you for $50,000 per year. How do you explain to your friends that despite making a profit, it is too costly for you to continue running your store

Answers

Answer:

Economic profit is negative

Explanation:

The difference between accounting and economic profit is that economic profit includes notional profit or implicit profit/loss, referred to as opportunity cost.

Opportunity cost refers to the benefits foregone of opting for an alternative when another alternative is chosen instead.

In the given case, Accounting profit = Revenues - Costs

Accounting Profit = $200,000 - ($100,000 + 20,000)

Accounting Profit = $80,000

Economic Profit = Accounting profit - Implicit Costs

Economic Profit = $80,000 - (40,000 + 50,000)

                            = ($10,000)

Here, the salary foregone of $40,000 and rent foregone of $50,000 represents implicit or opportunity cost.

Thus, economic loss of $10,000 makes the option of running the bike store  non viable.

Final answer:

Despite an accounting profit of $80,000 for the bike store, the economic profit is negative $30,000 after considering a potential salary as an accountant ($40,000) and rental income from the store ($50,000). Thus, it's too costly to continue operating the store compared to alternative options.

Explanation:

To explain why running the bike store is too costly despite making a profit, we discuss the differences between accounting profit and economic profit.

The accounting profit for the bike store is calculated by subtracting explicit costs (the cost to obtain the bikes and other expenses) from the revenue, which is $80,000 ($200,000 revenue - $100,000 cost to obtain bikes - $20,000 other expenses).

However, the economic profit also considers implicit costs, which are opportunity costs of not pursuing the next best alternative.

In this case, the opportunity cost includes the potential salary as an accountant ($40,000) and the rental offer from the clothing retail chain ($50,000).

When these implicit costs are factored in, the total costs rise to $170,000 ($100,000 + $20,000 + $40,000 + $50,000), making the economic profit a negative $30,000 ($200,000 - $170,000 implicit and explicit costs).

Despite the accounting profit, the business owner would be better off financially by taking the accounting job and renting out the store, hence running the store is too costly when considering the economic profit.

The following accounts are taken from Equilibrium Riding, Inc., a company that specializes in occupational therapy and horseback riding lessons, as of December 31.

Account Name Debits Credits
Cash 69,600
Accounts Receivable 5,200
Prepaid Insurance 5,000
Equipment 78,750
Land 26,550
Accounts Payable 32,600
Unearned Revenue 2,100
Notes payable (long-term) 66,000
Common stock 5,000
Retained Earnings 51,815
Dividends 0
Service Revenue 33,500
Wages Expense 4,800
Repairs and Maintenance-
Expense 830
Office Expenses 285
Totals 191,015 191,015

(a) Using the unadjusted trial balance provided, create an Income Statement for Equilibrium Riding, Inc., for the year ended December 31.
(b) Using the unadjusted trial balance provided, create a Statement of Retained Earnings for Equilibrium Riding, Inc., for the year ended December 31.
(c) Using the unadjusted trial balance provided, create a classified Balance Sheet for Equilibrium Riding, Inc., for the year ended December 31.

Answers

Answer:

Part a) Net Income for the year $27,585

Part b) Balance of Retained Earnings for the year $79,400

Part c) Total Assets as the December 31 $185,100  

Explanation:

Part a)

                                          Equilibrium Riding Inc.

                    Income Statement for the year ended as of 31 December

Service Revenue                                    $33,500  

Less Expenses  

Wages Expense                                    $4,800  

Repairs and Maintenance Expense    $830  

Office Expenses                                    $285  

Net Revenue                                             $27,585  

 

Part b)              

                                         Equilibrium Riding Inc.

Statement of changes in Equity for the year ended as of 31 December

Retained Earnings at the beginning of the period         $51,815  

Add: Net income for the year                                        $27,585  

Less Dividends                                                                $0

Retained earnings at the end of the period                 $79,400  

 

Part c)  

                                             Equilibrium Riding Inc.

                                    Balance Sheet as at 31 December

 

Assets

Non-Current Assets

Equipment                                                            $78,750  

Land                                                                    $26,550    

Current Assets

Accounts Receivable                                            $5,200  

Cash                                                                    $69,600  

Prepaid Insurance                                                    $5,000    

Total Assets                                                              $185,100  

Equity and Liabilities

Owners Equity

Common Stock                                                     $5,000  

Retained Earnings                                                     $79,400  

 

Non Current Liabilities

Notes Payable (long-term)                                     $66,000  

 

Current Liabilities  

Accounts Payable                                                    $32,600  

Unearned Revenue                                            $2,100  

Total Equity and Liabilities                                     $185,100  

Answer:

Please find the answer below

Explanation:

1.  Equilibrium, Inc

Income statement for the year ended December 31

                                                                               ($)

Service revenue                                                33, 500

Other income                                                          0

Gross Income                                                   33, 500

Expenses:

Wages expense                                                 4, 800

Repairs and maintenance                                     830

Office expenses                                                    285

Total Expenses                                                  (5, 915)

Net Income                                                         27, 585

2. Equilibrium, Inc

Statement of retained earnings

for the year ended December 31

                                                                             ($)

Retained earnings, 1 Jan                                  51, 815

Dividends                                                               (0)

Net profit                                                          27, 915

Retained earnings , Dec 31                           79, 400

3. Equilibrium, Inc

Balance sheet

for the year ended December 31

                                                                           ($)

Non-Current assets

Equipment                                                        78, 750

Land                                                                  26, 550

Total Non-current assets                                105, 300

Current Assets

Cash                                                                   69, 600

Accounts Receivable                                          5, 200

Prepaid insurance                                               5, 000

Total non-current assets                                  79, 800

TOTAL ASSETS                                               185, 100

Equity

Common stock                                                   5, 000

Retained earnings                                             79, 400

Total equity                                                        84, 400

Liabilities

Notes payable (long-term)                                66, 000

Unearned revenue                                              2, 100

Accounts payable                                              32, 600

Total liabilities                                                   100, 700

TOTAL EQUITY AND LIABILITIES                   185, 100

Scenario 13-6 Ziva is an organic lettuce farmer, but she also spends part of her day as a professional organizing consultant. As a consultant, Ziva helps people organize their houses. Due to the popularity of her home-organization services, Farmer Ziva has more clients requesting her services than she has time to help if she maintains her farming business. Farmer Ziva charges $25 an hour for her home-organization services. One spring day, Ziva spends 10 hours in her fields planting $130 worth of seeds on her farm. She expects that the seeds she planted will yield $300 worth of lettuce Refer to Scenario 13-6. An economist would calculate Ziva's total cost of farming to equal _____________.A. $300B. $250C. $130 D. $380

Answers

Answer:

The correct answer is:

$380 (D.)

Explanation:

The cost of production of a good or service is the amount used up or forfeited in the production of the good or service. In this scenario, from Ziva used 10 hours for farming and because she dedicated 10 hours, if she had been available for her consultancy service which paid her $25 per hour, she would have earned a total of $250 at the end of the 10 hours she used in farming. In addition, she also spend $130 on the seed that she used for planting, which is the direct cost of farming (production). Hence the total amount given up in the farming process will make up the total cost of farming, and this includes; the $250 given up for consultancy, and the $130 spent on seeds, hence, the total cost of production is;

= 250 + 130 = $380

Some research has suggested that laissez faire leadership in conjunction with transactional and transformational leadership may be most effective, bringing to light one of the main themes in the textbook, which is ______.

A. situational leadership is the most effective form of leadership

B. oftentimes the best approach is a combination of leadership approaches

C. the traits of effective leaders depend on the context

D. all leadership approaches have an element of laissez faire

Answers

Answer:

D. all leadership approaches have an element of laissez faire.

Explanation:

Laissez faire is the leadership style where the leader sets objectives, communicates them, and leaves the employees toale decision on how to achieve the set targets.

This style of leadership goes with some level of trust as the leader is hands off from the day to day activities of subordinates.

Every leadership style Jada degree of laissez faire because the leader cannot do everything but must delegate some functions.

When there are many producers and many consumers in an​ economy, the best way to achieve an efficient allocation of resources is to have a A. single planner who makes all production decisions and allocates all goods and services to consumers. B. freely operating economy with some very large firms that make most production and pricing decisions. C. freely operating economy in which all markets are perfectly competitive. D. centralized system in which the government owns all productive resources and allocates all goods and services to consumers.

Answers

Answer:

C. freely operating economy in which all markets are perfectly competitive.

Explanation:

When we have a lot of producers and many consumers in an economy, the best way to achieve an efficient allocation of resources is to have a freely operating economy in which all markets are perfectly competitive.

In such a free economy, demand for goods and services are not controlled. The consumers behavior towards purchasing will determine if producers should allocate more resources to a production process or not. It is better to make such market competitive without interfering into how resources are managed and dispensed.

On April 1, 2018, On April 1, 2018, Shoemaker Corporation realizes that one of its main suppliers is having difficulty meeting delivery schedules, which is hurting Shoemaker's business. The supplier explains that it has a temporary lack of funds that is slowing its production cycle. Shoemaker agrees to lend $570,000 to its supplier using a 12-month, 11% note. Required: 1. The loan of $570,000 and acceptance of the note receivable on April 1, 2018. 2. The adjustment for accrued interest on December 31, 2018. 3. Cash collection of the note and interest on April 1, 2019. Record the above transactions for Shoemaker Corporation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)Shoemaker Corporation realizes that one of its main suppliers is having difficulty meeting delivery schedules, which is hurting Shoemaker's business. The supplier explains that it has a temporary lack of funds that is slowing its production cycle. Shoemaker agrees to lend $570,000 to its supplier using a 12-month, 11% note. Required: 1. The loan of $570,000 and acceptance of the note receivable on April 1, 2018. 2. The adjustment for accrued interest on December 31, 2018. 3. Cash collection of the note and interest on April 1, 2019. Record the above transactions for Shoemaker Corporation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Answers

Answer:

Explanation:

1. April 1, 2018

Dr Notes Receivable 570,000

Cr Cash 570,000

2. Dec 31, 2018

Dr Interest Receivable 47,025

Cr Interest revenue 47,025

*Interest Revenue = Face value*Annual int. rate*Fraction of the year = 570,000*11%*9/12 = 47,025

3. April 1, 2019

Dr Cash 632,700

Cr Notes receivable 570,000

Cr Int receivable 47,025

Cr Int revenue 15,675

*Int revenue = 570,000*11%*3/12 = 15,675

Answer:

JOURNAL ENTRIES

1) Debit Note Receivable $570,000 Credit Bank $570,000

2) Debit Accrued Interest income $47,025 Credit Interest income $47,025

3) Debit Bank $632,700 Credit Note receivable $570,000 Credit Accrued interest income $47,025 Credit interest income $15,675

Explanation:

Interest income = $570,000 * 11% * 9/12 =  $47025 for 2018

interest income for 2019 = $570,000*11%*3/12 = $15,675

Brown Company incurred costs of $20,000 for material, $10,000 for labor, and $16,000 for factory Overhead. There was no beginning or ending work in process. 5,000 units were completed and transferred out. The unit cost for material is:

Answers

Answer:

Unit cost of material is $4

Explanation:

Cost of production is the cost incurred during production of goods and services. Production cost is made up of the direct cost which include cost of material, and indirect cost such as labour and factory overhead. Total cost are then allocated to units produced to get the total amount spent per unit of the product.

However we were asked to calculate the unit cost of material, which is the direct input used in this production process.

Unit cost of material= Cost of material/number of units

Unit cost of material= 20,000/5,000

Unit cost of material = $4

Final answer:

The unit cost for material at Brown Company, with a total material cost of $20,000 for producing 5,000 units, is calculated to be $4 per unit. This calculation is critical for understanding cost distribution in production.

Explanation:

In this scenario, the Brown Company is calculating the unit cost for material used in the production of 5,000 units, where the total material cost is $20,000. To find the unit cost for material, you must divide the total material cost by the number of units produced. This calculation represents a fundamental concept in cost accounting, emphasizing the importance of understanding how individual costs contribute to the total production cost.

Now, let's perform the calculation:

Total Material Cost = $20,000Number of Units Produced = 5,000 unitsUnit Cost for Material = Total Material Cost / Number of Units ProducedUnit Cost for Material = $20,000 / 5,000 unitsUnit Cost for Material = $4 per unit

This example illustrates how dividing the total cost by the number of units gives us a per-unit breakdown of the costs, which is essential for pricing, budgeting, and financial analysis within a company.

A major purpose of SPIN (situation questions, problem questions, implication questions, and need-payoff questions) or ADAPT (assessment questions, discovery questions, activation questions, projection questions, and transition questions) is to help a salesperson identify the _____ of a product for a buyer.

Answers

Answer:

The correct word for the blank space is: confirmed benefits.

Explanation:

SPIN (situation questions, problem questions, implication questions, and need-payoff questions) is an approach used by salespeople to understand the current situation of consumers and through a series of four (4) questions help them understand the implications of the decision they will take thanks to the solution the salesperson is to provide.

ADAPT (assessment questions, discovery questions, activation questions, projection questions, and transition questions) as well as SPIN, aims to assess consumers in their decision-making. The difference relies on how the questions are formulated. ADAPT uses a sequence of questions starting from the broadest questions to end with the most specific, narrow inconvenience the consumer might have.

Both SPIN and ADAPT allow salespeople to find out what are the confirmed benefits of the product that should be offered to the clients.

Answer:

Comfirmed Benefits

Explanation:

I'm pretty sure it wrong, but why not try to answer it...

Required information Accounts receivable are amounts due from customers for credit sales. A subsidiary ledger lists amounts owed by each customer. Credit sales arise from at least two sources: (1) sales on credit and (2) store credit card sales. Sales on credit refers to a company's granting credit directly to customers. Store credit card sales involve customers' use of store credit cards. Messing Company has their own credit card and makes a credit sale on February 1 to one of its customers for $5,000. Prepare the February 1 journal entry for Messing Company by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns

Answers

Answer:

Messing company Journal entries for Store Credit Card usage for a Customer

Explanation:

The Journal entries required includes

a. Recognition of the Bank credit advanced via usage of Credit Card (Liability)

b. Recognition of the Customer Account funded by this Credit line (Accounts receivable)

c. Recognition of the Sales created by this credit utilization

Kindly refer to attachment for detailed Journal entries

Final answer:

A credit sale of $5,000 made by Messing Company would create a journal entry where the Accounts Receivable is debited by $5,000 and Sales Revenue is credited by $5,000. These entries reflect the recognition of earned revenue and anticipations of future cash collection.

Explanation:

When Messing Company makes a credit sale, two accounts are impacted: Accounts Receivable and Sales Revenue. Accounts Receivable is an asset account and is therefore increased with a debit entry. On the other hand, Sales Revenue, being an income account, increases with a credit entry. The journal entry for this $5,000 credit sale would be as follows:

Debit: Accounts Receivable - $5,000Credit: Sales Revenue - $5,000

This indicates that the company has earned revenue of $5,000 (even though the cash has not been received yet) by extending credit to a customer. The corresponding increase in Accounts Receivable reflects the company's expectation to collect this cash in the future.

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Given a 3 percent interest rate, compute the year 6 future value of deposits made in years 1, 2, 3, and 4 of $1,550, $1,750, $1,750, and $2,050. (Do not round intermediate calculations and round your final answer to 2 decimal places.)



You are looking to buy a car. You can afford $360 in monthly payments for four years. In addition to the loan, you can make a $1,900 down payment. If interest rates are 9.25 percent APR, what price of car can you afford? (Do not round intermediate calculations and round your final answer to 2 decimal places.)

Answers

Answer: a) total value of deposits becomes $18,332

b) price of car affordable is $17716.93364

Explanation:detailed calculation and explanation is shown in the image below

Final answer:

You can calculate the future value of deposits made in different years and determine the maximum price of a car you can afford based on monthly payments and down payment with a given interest rate.

Explanation:

Future Value of Deposits:

Year 1: $1,550(1.03)^5 = $1,818.35Year 2: $1,750(1.03)^4 = $1,932.73Year 3: $1,750(1.03)^3 = $1,868.13Year 4: $2,050(1.03)^2 = $2,121.32

Car Affordability Calculation:

Monthly payment for 4 years: $360, Down payment: $1,900, Interest rate: 9.25%

Using the loan payment formula, you can afford a car priced at approximately $15,338.43.

The Sonny Bono Copyright Extension Act: a. does not apply to individual copyright ownership. b. does not apply to corporate copyright ownership. c. does not provide protection for movies. d. extended the time for the federal copyright protection to 70 years beyond the life of the creator/author. e. none of the above

Answers

Answer:

The correct answer is letter "D": extended the time for the federal copyright protection to 70 years beyond the life of the creator/author.

Explanation:

The Sonny Bono Copyright Extension Act mostly known as the Copyright Term Extension Act (CTEA) is a regulation passed in 1998 to extend the length of copyrights. It is an amendment to the Copyright Act of 1976 where copyrights granted exclusiveness over inventions for 50 years after the decease of the author if individual or 75 years for corporate creations.

With the CTEA copyrights are granted to be used by individual creators only for until 70 years after their decease or 120 years for corporate authorship.

Cordner Corporation has two production Departments: P1 and P2 and two service departments: S1 and S2. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Proportion of Services Used S1 Department S1 S2 P1 P2 Direct costs $180,000 $162.000 $ 197000 $140000 S2 0.70 P1 0.10 0.300.50 P2 0.20 0.20 Under the step-method of cost allocation, the amount of costs allocated from $2 to P2 would be_________________.a. $81000b. $84 250c. $180,000d. $93.500

Answers

Solution:

S1  $180,000 is allocated 70% to S2 or $126,000 ( 0.7 * 180,000 )

S2  total is $162,000 + $126,000 = $288,000

S2  $126,000 is allocated 19.7% to P2 or $81000

Under the step-method of cost allocation,

the amount of costs allocated from $2 to P2 would be $81000

The following transactions for the month of March have been journalized and posted to the proper accounts. Mar. 1 The business received​ $7,000 cash and issued common stock to stockholders. Mar. 2 Paid the first​ month's rent of​ $700. Mar. 3 Purchased equipment by paying​ $3,000 cash and executing a note payable for​ $8,000. Mar. 4 Purchased office supplies for​ $700 cash. Mar. 5 Billed a client for​ $10,000 of design services completed. Mar. 6 Received​ $7,800 on account for the services previously recorded What is the balance in Cash on March​ 6?

Answers

The balance in the Cash account on March 6, after accounting for the listed transactions, is $10,400.

To calculate the balance in Cash on March 6, we need to account for all the cash inflows and outflows from March 1 through March 6, as per the transactions given. Here's a breakdown of the cash transactions:

Mar. 1: Cash inflow from issued common stock: +$7,000

Mar. 2: Rent payment: -$700

Mar. 3: Purchase of equipment by paying cash: -$3,000

Mar. 4: Purchase of office supplies: -$700

Mar. 5: No change in cash as it is billing on account.

Mar. 6: Received cash for services: +$7,800

Starting with the initial cash balance of $0 before March 1st, we can add and subtract these amounts to find the final cash balance.

Calculation:

Starting balance: $0

Add $7,000 (common stock issued)

Subtract $700 (rent)

Subtract $3,000 (equipment purchase)

Subtract $700 (office supplies)

Add $7,800 (cash received for services)

Final Cash balance on March 6 = $0 + $7,000 - $700 - $3,000 - $700 + $7,800 = $10,400.

Therefore, the balance in the Cash account on March 6 is $10,400.

Colonial Furniture's net profits before taxes for 2019 totaled $354,000. The company's total retained earnings were $338,000 for 2018 year-end and $389,000 for 2019 year-end. Colonial is subject to a 21 percent tax rate. What was the cash dividend declared by Colonial Furniture in 2019?

Answers

The cash dividend declared by Colonial Furniture in 2019 is calculated by first finding the difference in retained earnings between 2019 and 2018, then subtracting the after-tax net profit from this amount. The resulting number is $228,660.

To calculate the dividend declared by Colonial Furniture in 2019, we start with the retained earnings at the end of 2019 and subtract the retained earnings at the end of 2018.

This difference is then reduced by the net profit after tax for 2019.

To find the net profit after tax, we take the total net profits before tax and subtract the company's tax (which is calculated as 21% of the net profits before tax).

So, first, we find the difference in retained earnings between 2019 and 2018, which is $389,000 - $338,000 = $51,000.

Then, we calculate the net profits after tax, which is $354,000 - ($354,000 * 0.21) = $279,660.

Now, we subtract this from the increase in retained earnings: $51,000 - $279,660 = -$228,660.

Because dividends reduce retained earnings and we're looking for a reduction in retained earnings, we take the absolute value of this number to find the declared dividend, which is $228,660.

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The method used by managers when comparing unit costs with budgeted costs or other measures is broadly known as: Multiple Choice Account reconciliation. Sales management. Cost control. Employee evaluation.

Answers

Answer:

Option A, ACCOUNT RECONCILIATION.

Explanation:

Reconciliation is an accounting process that compares two sets of records to check that figures are correct and in agreement. Account reconciliation also confirms that accounts in the general ledger are consistent, accurate, and complete.

Account reconciliation is particularly useful for explaining the difference between two financial records or account balances.

* Sales management is a business discipline which is focused on the practical application of sales techniques and the management of a firm's sales operations.

* Cost control is the practice of identifying and reducing business expenses to increase profits, and it starts with the budgeting process.

* An employee evaluation is the assessment and review of a worker’s job performance.

The method used by managers when comparing unit costs with budgeted cost or other measures is broadly known as ACCOUNT RECONCILIATION.

Other Questions
What is the value, in meters per second squared, of the acceleration ofgravity? A line with a slope of 3 passes through the points (-3, 4) and (a, -8). What is the value of a? Jack has a summer job caddying at a golf course. Jack earns $120a week. By rounding his weekly income to the nearest hundreddollars, find a reasonable estimate for his total income during the12 week summer.OA) $700O B) $800OC) $1200OD) $1700 ellos a jugar a las seis (empezar) A taxi cab driver charges a $2.00 initial fee and $1.75 for each mile. 1) Shannon wants to keep her fare under $35. How many miles can she travel in the taxi?2) Samantha has $70 for her taxi fare. If she plans on traveling 20 miles in the taxi, does she have enough money to cover the fare? Explain your answer. Which two US presidents can beconsidered Progressive? In the xy-plane, line h passes through the points(0,5) and (4,0). Which of the following is anequation of line h?A) 4x + 5y = 20B) 5x + 4y = 20C) 4x - 5y = 20D) 5x 4y = 20 If we used for example: noisy, it would not affect the tone. "How they scream out their affright!Too much horrified to speak, They can only shriek, shriek,Out of tune,In a noisy appealing to the mercy of the fire,.." Which of the following opinions is the cartoonist most likely trying to express? Polls are beneficial because people have up to the moment information. Polls show trends, but they also reflect the most temporary changes. Polls are so easy children can conduct them. Polls only serve to supply people with unnecessary information. a triangle is defined by the three vertices. write the following functions of the triangle class assume that the point class has already been written for you you may add helper functions as needed Find the value of variable x. If your answer is not an integer, write it in simplest radical form with the denominator rationalized. What is the solution to 3/4(x+8)>1/2(2x+10) What effects did the tax cuts of 2003 have?A. They caused a balanced budget.B. They caused the government to have a bigger deficit.C. They caused the government to have a surplus.D. They cased the government to call more tax cuts. he transatlantic flow of people and goods such as corn, potatoes, horses, and sugarcane is called.. A. Globalization B. The Columbian Exchange C. The Atlantic System D. The Great Circuit Why does excessive alcohol use correlate with depression tickets for a harlem globetrotter show cost $28 general admission, $43 courtside, or $173 bench seats. Nine times as many general admission tickets were sold as bench tickets, & the number of general admission tickets sold was 55 more than the sum of the number of courtside tickets & bench tickets. Sales of all three kinds of ticks totaled $97,605. How many of each kind of ticket were sold algebra Assume that you manage a risky portfolio with an expected rate of return of 18% and a standard deviation of 42%. The T-bill rate is 6%. Your client chooses to invest 85% of a portfolio in your fund and 15% in a T-bill money market fund.a. What is the expected return and standard deviation of your client's portfolio? (Round your answers to 2 decimal places.)b. Suppose your risky portfolio includes the following investments in the given proportions:Stock A 26%Stock B 35%Stock C 39%What are the investment proportions of your client Andy is thinking of a number that has a digit less than 5 in the tens place. It has a digit greater than 7 in the ones place. Fill in the bubble next to all the numbers that could be Andy's number 30+ POINTS!!!! How did the social context of the late 19th century both empower and restrict Jane Addams in her efforts to establish Hull House?a. society extended political rights to women, but expected them to defer to men in all matters of business.b. society opened educational opportunities for women, but continued to limit the public roles available to them.c. society increased work opportunities for women, but also demanded that they cook and clean for their husbands.d. society encouraged working-class women to work toward reform, but restricted upper-class women's opportunities. From today please start to write a diary. The diary must include how you, your relatives, Britain & the world have been affected by the Coronavirus.In order to do this successfully you must read news articles, either in the newspaper, online or on social media.Make your diary as detailed as possible!