This is largest dollar increase for NSF of all time which is $9.9 billion and the largest percentage increase for the foundation is 12% in more than two decades.
The NSF stands for National Science Foundation is the organization for the testing and giving validation certificate for the health protection when the products is offering to the public.
The amount of dollar spend on the NSF for the research on the products, education and programs related to the products or NSF training.
Due to the public health protection, amount of dollar spend on the NSF and it is the advanced method to determine the science behind the produced products.
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the becker company is interested in buying a piece of equipment that it needs. the following data have been assembled concerning this equipment: cost of required equipmwnt.......$250,000 working capital required........... $100,000 annual operating cash flow........ $ 80,000 cash repair at end of 4 years .... $40,000 salvage value at end of 6 years... $90,000 this equipment is expected to have a useful life of 6 years. at the end of the sixth year the working capital would be released for use elsewhere. the company's discount rate is 10%. the present value of all future operating cash inflows is closest to: answer a. $480,000 b. $452,300 c.$348,400 d. $278,700
The present value for all the future operating cash inflows will be closest to $452,300. The Option B is correct.
What are Cash inflow?In finance, a cash inflow means the money going into a business which can be from sales, investments or financing. It is the opposite of cash outflow which means the money leaving the business.
Cash Flows
Year 0 =-$250,000 -$100,000 =-$350,000
Year 1 -3 = $80,000
Year 4 = $80,000 - $40,000 = $40,000
Year 5 = $80,000
Year 6 = $80,000 + $ 90,000 +$100,000 = $270,000
The present value for operating cash inflows:
= $80,000/1.1 + $80,000/1.1^2 + $80,000/1.1^3 + $40,000/1.1^4 + $80,000/1.1^5 + $270,000/1.1^6
=$428,350.36
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————- Account charges the COGS and other direct expenses and losses against the sales revenue to determine the gross operating result of the concern during a particular accounting period.
Trading
Profit and loss
Income and expenditure
Receipts and payments
Answer:
profit and loss statement.
Explanation:
The statement "Account charges the COGS and other direct expenses and losses against the sales revenue to determine the gross operating result of the concern during a particular accounting period" describes the process of preparing a profit and loss statement, also known as an income statement.
A profit and loss statement is a financial statement that shows the revenues, costs, and expenses incurred by a business over a specific period of time, such as a month or a year. The purpose of a profit and loss statement is to show the profitability of a business by comparing its revenues to its expenses.
To prepare a profit and loss statement, a business typically starts by calculating its total sales revenue for the period. This includes all income received from the sale of goods or services. The business then subtracts the cost of goods sold (COGS) and any other direct expenses and losses from the sales revenue to determine the gross operating result. The gross operating result is also known as the gross profit.
The gross profit is then adjusted for other indirect expenses and losses, such as selling, general, and administrative expenses, to determine the net operating result or net profit. The net profit is the final result of the profit and loss statement and represents the profit or loss of the business for the period.
Therefore, the statement "Account charges the COGS and other direct expenses and losses against the sales revenue to determine the gross operating result of the concern during a particular accounting period" refers to the process of preparing a profit and loss statement.
land improvements are: A. also called basket purchases. B. included in the cost of the land account. C. additions to land that have limited useful lives. D. expensed in the period incurred. E. additions that increase the usefulness of land and are not depreciated.
Land improvements are C. additions to land that have limited useful lives.
Land upgrades are changes made to a piece of land to increase its utility. These enhancements should be discounted if they have a useful life. Do not discount the cost of the upgrades if a useful life cannot be determined.
Include these costs in the cost of the land asset if the land needs to be readied for its intended use. They have not lost value.
Examples of such expenses include cleaning and leveling the ground and dismantling an old structure. Additionally, keep in mind that as land has no useful life, it does not undergo depreciation. Instead, it is said to have an endless life.
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Coinsurance is the sharing of costs between the individual and the health insurance company. Which of the following statements are also true about coinsurance?
I. The maximum amount an individual must pay is called the out-of-pocket maximum.
II. Common coinsurance rates are 80/20.
III. The total coinsurance paid by an individual is capped.
IV. Is sometimes called a copay or copayment.
Group of answer choices
I, II, and III.
II, III, and IV.
I, II and IV.
I, III and IV.
The maximum amount an individual must pay is called out-of-pocket maximum and the common coinsurance rates are 80/20 are true about coinsurance.
What is coinsurance?Co-insurance, often known as coinsurance, is the division or spreading of risk across several parties in the insurance industry. Co-insurance clauses are seen in American Land Title Association owner's title insurance policy forms made between 1987 and late 2006. The second is if improvements made to the property after the insurance is issued raise its worth by at least 20% over the sum insured. The insurer will then cover a portion of the claim equal to the ratio of 120% of the amount of insurance acquired divided by the total cost of the renovations. Similar to how it is explained below for the foreign insurance market, co-insurance is also utilized by domestic title insurers in the United States.
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All other things equal, a bond's sensitivity to changes in the interest rates is ________.
a. indeterminable when the coupon rate is high
b. the same when the coupon rate is higher
c. higher when the coupon rate is higher
d. lower when the coupon rate is higher
D) All other things equal, a bond's sensitivity to changes in the interest rates is lower when the coupon rate is higher.
If everything is equal, why are bonds with lower coupon rates more sensitive to changes in interest rates?A greater number of cash flows must be discounted, which results in this. With all other factors remaining the same, the interest rate sensitivity increases with coupon size. This is because the bond's value is more dependent on the par amount that will be received at maturity when it has a lower coupon.
What factors influence the price of a bond's sensitivity?In a nutshell, the maturity, coupon rate, and yield of a coupon bond all have an impact on its price sensitivity. For a fixed coupon, the longer the maturity, the higher the volatility, and for a given maturity, the lower the coupon rate, the higher the volatility.
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Suppose you were asked to analyze each of the situations described below. (NOTE: Do not do these problems!) For each situation, indicate which procedure you would use (i.e type of test or confidence interval, specify type completely), the test statistic (z. t, or other) (a) Are there more broken bones in summer than in winter? We get records about the number of fractures treated in January and July at a random sample of 25 emergency rooms. (b) You have conducted a survey about whether Americans are in favor of additional nuclear power plants being constructed. Determine a likely range of values for the true percent of Americans in favor of the proposition (c) Tags placed on garbage cans allow the disposal of up to 30 pounds of garbage. A random sample of 22 cans averaged 33.2 pounds with a standard deviation of 3.2 pounds. Is this strong evidence that residents overload their garbage cans? (d) The school newspaper wants a 95% confidence interval for the road test failure rate. In a random sample of 65 student drivers, 37 said they failed their driver's test at least once
(e) A supermarket chain wants to know which of two merchandise display methods is more type B, then collect data about the number of items sold at each store.
(a) Each room has two observations, one each for the seasons of winter and summer.
Therefore, in this circumstance, the Paired t test (dependent samples t test) would be applied.
Statistics from the t test are helpful.
(b) The confidence interval for the population proportion is known as the likely range for true percent.
For a single percentage, the confidence interval is helpful. That is the proportion's z interval.
(c) Single-mean testing. One sample t test would be employed since population SD is unknown and sample size is also limited.
T test for mean on one sample. Statisticians would utilise the t test.
(d) Confidence interval for the proportional road test failure rate
For a single percentage, the confidence interval is helpful. That is the proportion's z interval.
(e) To determine the efficacy of both, there are two separate samples for each kind (A and B).
Therefore, a two sample t test using independent samples would be helpful.
Statistics from the t test would be applied.
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Use each of these key terms to best complete the following sentences. Use each term no more than once. Intuition Scientific method Hypothesis Theory Independent variable Dependent variable Correlation Meta-analysis Global replication The variable predicted to be affected by something else A statistical technique used to combine the results of many different research studies done in a variety of organizations and for a variety of jobs Relying on an understanding of many of the norms, expectations, and behaviors of others learned from living and working with them A collection of verbal and symbolic assertions that specify how and why variables are related, and the conditions under which they should and should not relate The size and strength of the statistical relationship between two variables Relies on systematic studies that identify and replicate a result using a variety of methods, samples, and settings
Intuition relies on an understanding of many of the norms, expectations, and behaviors of others learned from living and working with them.
The scientific method relies on systematic studies that identify and replicate a result using a variety of methods, samples, and settings. A hypothesis is a collection of verbal and symbolic assertions that specify how and why variables are related, and the conditions under which they should and should not relate.
A theory is a well-substantiated explanation of some aspect of the natural world that is acquired through the scientific method. An independent variable is a variable used to measure the effect of the independent variable.
A dependent variable is a variable predicted to be affected by something else. Correlation is the size and strength of the statistical relationship between two variables.
A meta-analysis is a statistical technique used to combine the results of many different research studies done in a variety of organizations and for a variety of jobs. Global replication is the replication of the study’s results in different contexts.
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which of the following is not an architectural feature of the great stupa at sanchi? a. yasti b. circumambulation c. toranas d. harmika
The following is circumambulation (b), which is not an element of the huge stupa at Sanchi.
What stupa means?Although it predates Buddhism, the stupa—which is Sanskrit for "heap"—is a significant component of Buddhist construction. It is often seen as a sepulchral monuments, that is a grave or a receptacle for sacred objects. A stupa is essentially a stone-faced soil burial mound. The most notable building in the historic Sanchi site in India's Madhya Pradesh state is the Great Stupa. It is the largest stupa at the location and one of the oldest Buddhist monuments in the nation.
Why is the stupa important?To protect the remains of Buddha and his companions, stupas were constructed. Along with holy books and other artifacts, his ashes were interred inside the building. According to Buddhist afterlife doctrine, those who are seeking enlightenment go through a cycle of death and rebirth.
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For each of the three theories for the upward slope of the short-run aggregate-supply curve, carefully explain the following:
a. how the economy recovers from a recession and returns to its long-run equilibrium without any policy intervention
b. what determines the speed of that recovery
The economy is in a recession, according to the sticky pricing hypothesis (a), because not all prices adjust as quickly. Forms are able to increase their price adjustments over time, and the economy shifts back to the long term AS curve. (b) The speed of price expectations, wage changes, and price changes are key factors in each hypothesis.
What is aggregate supply?The complete spectrum of services and goods produced throughout an economy at a specific average cost during a specific time period is known as aggregate supply, often referred to as total production. Real GDP, sometimes referred to as aggregate supply, refers to all of the output that businesses will produce and sell. The actual GDP (gross domestic product) output that companies will produce and sell at each price point is shown by the total supply curve.
Why aggregate supply is important and how does aggregate supply cause inflation?A response to rising prices, aggregate supply occurs when businesses use more inputs to produce more output. The reasoning behind this is that if input costs remain constant while product costs increase, the corporation will profit more and have greater margins from producing and selling more.
A drop in aggregate supply is typically caused by an increase in production costs. Prices and inflation are under pressure to rise if overall supply declines but overall demand does not, or if inflation is "pushed" higher.
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which of the following statements is not true when considering all contextual factors while setting a price for your product or service
Tangible, financial resources is not true when considering all contextual factors while setting a price for your product or service. Any assets you have in your company with a physical form are considered tangible assets.
They include current assets like goods and cash as well as fixed assets like real estate, buildings, and product machinery. Equipment and inventory are examples of tangible assets, whereas valuable intangible assets are assets that cannot be touched (such as trademarks). Assets can be bought and sold and both tangible and intangible assets have value. A tangible asset's value can be determined more readily than an intangible asset. Tangible resources are defined as tangible assets, including money and material possessions like a company's real estate, machinery, and equipment.
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Question 1 of 10
What is an example of a fixed expense?
A. Buying a new holiday sweater
B. Replacing a flat tire
C. Paying a cell phone bill
D. Eating at a nice restaurant
An example of a fixed expense is paying a cell phone bill. The Option C is correct.
What is considered as a fixed expense in accounting?Fixed expenses are those that do not change in response to the level of activity. These expenses are usually fairly consistent, with little variation from month to month. Advertising, dues, equipment leases, insurance, and rent are examples of fixed expenses.
Within a certain range of activity, expenses tend to be fixed, but they vary outside of that range. For example, a company may rent fixed-cost administrative space; however, sales double, necessitating the addition of more staff than can fit in the existing facility, necessitating an increase in rent expense to accommodate the additional staff.
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If the demand curve for a life-saving medicine is perfectly inelastic, then a reduction in supply will cause the equilibrium price to:
A.
rise and the equilibrium quantity to fall.
B.
rise and the equilibrium quantity to rise.
C.
rise and the equilibrium quantity to fall.
D.
stay the same and the equilibrium quantity to fall.
Explanation:
If the demand curve for a life-saving medicine is perfectly inelastic, it means that the quantity demanded does not change regardless of the price of the medicine. In this case, a reduction in supply will cause the equilibrium price to rise, because the reduced supply will lead to an increase in the price that sellers are able to charge.
However, the equilibrium quantity will fall, because the reduced supply will lead to a decrease in the total quantity of medicine that is available for purchase.
Therefore, the correct answer is A: a reduction in supply will cause the equilibrium price to rise and the equilibrium quantity to fall.
Some managers use _____, which provides four indicators with which organizations can set goals and measure performance.
Multiple Choice
a strategic map
the balanced scorecard
measurement management
a strategic scorecard
evidence-based management
Some managers use the balanced scorecard, which provides four indicators with which organizations can set goals and measure performance.
With an example, what is a balanced scorecard?As a result, the following can be used to establish a balanced scorecard description: An instrument for tracking the strategic choices made by the organization based on indicators that have already been developed and that should affect at least four different areas: finances, customers, internal processes, and learning and growth.
What does the term "balanced scorecard" mean?The Balanced Scorecard (BSC), an organizational strategy management framework that "balances" four crucial views, was created by Drs. Robert Kaplan and David Norton. They co-authored five books, thirteen articles, and numerous other works during the course of a 20-year span.
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the united kingdom voted to leave the european union. the white line shows the u.k's main equity index, the ftse 100
The chart below shows the FTSE 100 index from June 2016 (when the UK voted to leave the European Union) to June 2020. It shows a sharp decline in the index initially, followed by a steady recovery since then.
What is European union?The European Union (EU) is an international organization of 28 European countries that work together to promote economic, social, and political cooperation among its members. The EU was established in 1993 with the signing of the Maastricht Treaty, which created a single market, the Eurozone, and a common currency, the Euro. The EU has become the largest economy in the world, and its members benefit from the free movement of goods and services, the free movement of capital, and the free movement of people across borders. The EU also works to ensure the safety and security of its citizens, combat climate change, and promote sustainable development. The EU works in cooperation with other international organizations to promote peace and stability around the world. The EU is committed to the rule of law and democracy, and strives to uphold human rights and the principles of the United Nations Charter.
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Rafi, a director of Super Service Station, Inc. does not attend a board meeting for three years. During that time, Twyla, Super's president, makes improper loans that cost the company $100,000. Rafi is most likely it of O . Not liable because missing meetings is an honest mistake. O . Liable for violating his fiduciary duty. O . Not liable because missing meetings is only poor judgment. O . Liable for failing to usurp a corporate opportunity.
The case is related to Accounting Law. Rafi is most likely it of Liable for violating his fiduciary duty. Hence, Option B is the correct answer.
What is Accounting Law?
Theory Base of Accounting Law can be thought of as standard operating procedures for all accounting activities because they are fundamentally the fundamental concepts that support the theory base of accounting.
To guarantee consistency and uniformity in accounting records, several standards or principles that are universally accepted by the accounting profession have been developed. These restrictions are referred to as Accounting Law.
The Generally Accepted Accounting Principles, which have been developed over a period of time based on prior experiences, usages or conventions, statements by individuals and professional organisations, and regulations by governmental organisations, are accepted by the majority of accounting professionals.
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Green Corporation earns active income of $50,000 and receives $40,000 in dividends during the year. In addition, Green incurs a loss of $70,000 from an investment in a passive activity acquired several years ago. Consider the following two statements:(1) Green's current deduction for passive activity losses is $50,000 if it is a closely held C corporation that is not a personal service corporation.(2) Green's current deduction for passive activity losses is $0 if it is a personal service corporation.Which of the following answers is correct?a.Only statement 1.b.Only statement 2.c.Both statements 1 and 2.d.Neither statement 1 or 2.
The belief is that the green corporate image is what drives the present company structures.
Both claims are accurate that
(1) If Green's company is a tightly owned C corporation that is not a personal service corporation, the current deduction for passive activity losses is $50,000.
(2) If Green is a personal service corporation, his or her current deduction for losses from passive activities is $0.
So, c is accurate.
Businesses thrive when customers and clients view them as environmentally responsible. Organizations are moving away from conducting business as usual and replacing it with sustainable operations that enhance brand values. This essay analyses some of them to demonstrate the potential value of green corporate image projects and concepts for company.
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which of the following perspectives of the balanced scorecard includes intellectual assets, employee satisfaction, market innovation, and skills development? financial and internal perspective internal perspective innovation and learning perspective customer perspective
Option (c), The balanced scorecard's innovation and learning perspective incorporates intellectual assets, employee happiness, market innovation, and skill development.
What is the most effective approach to describe a balanced scorecard?A balanced scorecard (BSC) is a management system that provides feedback on both internal and external corporate operations in order to improve strategic performance and results on a continual basis.
The balanced scorecard is a management strategy that aims to translate an organization's strategic goals into a set of company performance objectives, which are then measured, monitored, and adjusted as needed to ensure that organization's strategic goals are accomplished.
What is a balanced scorecard for learning and innovation?The innovation and learning perspective of the scorecard model focuses on how the firm can support continuous change and development by improving activities such as training hours per employee, hiring process efficacy, and revenue per employee.
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Generally, technological advance is generated by the discovery of new _____, which allows _____ to be combined in improved ways to increase output.
Generally, technological advance is generated by the discovery of new Knowledge which allows Resources to be combined in improved ways to increase output.
When technologies or applied sciences grow this can be stated as a technological advancement. Moreover the significant changes have been brought about by scientific and technological developments.Technology like email, instant messaging, video conferencing, and social media have made it easier and more successful than ever for organizations to connect and work together. Better decision-making, quicker project completion, and enhanced customer service are the consequence of this.To know more about technology here
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A company is evaluating its supplier performance classification criteria. Currently, data are reviewed in 1, 3, and 5 year intervals to determine best value, which is based on price and delivery. The company wishes o determine if additional resources are needed in order to manage the investment recovery program. Which of the following should the company consider analyzing?
A. Direct materials cost modeling
B. First-in-first out (FIFO)
C. Last-in-first-out (LIFO)
D. Life cycle management
Life cycle management is the one that the company should consider analyzing.
What is Life cycle management?Product Lifecycle Management (PLM) is the process used in business to manage a product's complete lifecycle, including its conception, engineering, design, and manufacture, as well as its servicing and disposal. PLM combines people, information, business systems, processes, and processes to give businesses and their extended enterprises a solid foundation for product information. PLM solutions assist businesses in overcoming the growing complexity and engineering difficulties involved in creating new goods for the highly competitive marketplaces throughout the world. It is important to distinguish between "product life-cycle management (marketing)" and "product life-cycle management (PLM)" (PLCM). One of the four pillars of an information technology system for a manufacturing business might be regarded as product lifecycle management. Every business must handle communications and information with its clients, suppliers, and fulfillment.
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TRUE OR FALSE the closing procurements process involves updating records to reflect final results and archiving information for future use.
In the closing procurements process, records are updated to reflect final outcomes and information is archived for future use.
A closed procurement process: what is it?When a contract is finished OR when it is terminated prior to the work being finished, the procurement is considered closed. The Closing Process Group includes Close Procurements. No matter why a procurement comes to an end, is terminated, or is completed, it must be closed out.
What procedure includes saving data for later use?As part of the closing procurements process, records are updated to reflect final outcomes and information is archived for future use.
What are the five steps in the purchasing process?Finding a need for goods or services is stage one.
Step 2: Write up and send a purchase request.
Stage 3: Assess and choose suppliers and vendors.
Stage 4: Discuss contract terms with the chosen provider.
Step 5: Complete the purchase order.
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17 of 2217 of 22 items question which of the following laws requires one and a half times the regular rate of pay for more than 40 hours worked for qualified employees?
According to the Fair Labor Standards Act of 1938, eligible employees must receive 1.5 times their regular rate of pay for every additional 40 hours they work.
The Fair Labor Rules Act (FLSA) specifies minimum wage, overtime compensation, recordkeeping, and youth employment standards that are applicable to both employees of the public and private sectors as well as those working for local, state, and federal governments. Law passed in 1938 that established requirements for child labour, record keeping, overtime compensation, and equal pay. employees involved in interstate commerce or those making items for it. Federal employment legislation known as the FLSA outlines employer responsibilities with regard to employee pay, hours, overtime, and child labour. Only businesses that undertake interstate commerce or have annual sales of at least $500,000 are subject to the FLSA. Overtime pay is available to workers in nonexempt positions.
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according to a pew research center study, in may 2011, 40% of all american adults had a smart phone (one which the user can use to read email and surf the internet). a communications professor at a university believes this percentage is higher among community college students. she selects 361 community college students at random and finds that 149 of them have a smart phone. then in testing the hypotheses: h 0 : p
Using a test statistic, you can determine how well your data's distribution fits the distribution that would be expected under the null hypothesis of the statistical test you are using.
What are hypotheses mean?A hypothesis must be testable in accordance with the scientific method to qualify as a scientific hypothesis. Scientific hypotheses are typically based on prior observations that cannot be adequately explained by the body of knowledge. In a scientific setting, a hypothesis (plural: hypotheses) is a tested assertion on the relationship between two or more variables or a suggested explanation for a phenomenon that has been observed. A research question is just the researcher's natural curiosity about the world, but a hypothesis is characterized as an educated estimate. The scientific research process includes hypotheses. They are used in scientific, sociological, mathematical, and other research projects.
n= 416
x= 169
phat = x/n
p_0 = .32
st error = sqrt(p_0*(1-p_0)/n)
z = STANDARDIZE( phat, p_0,st error)
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The full question is:
According to a Pew Research Center study, in May 2011, 40% of all American adults had a smart phone (one which the user can use to read email and surf the Internet). A communications professor at a university believes this percentage is higher among community college students. She selects 341 community college students at random and finds that 147 of them have a smart phone. Then in testing the hypotheses:
H0: p = 0.4 versus
Ha: p > 0.4,
what is the test statistic?
z =________________. (Please round your answer to two decimal places.)
B.)
According to a Pew Research Center study, in May 2011, 33% of all American adults had a smart phone (one which the user can use to read email and surf the Internet). A communications professor at a university believes this percentage is higher among community college students. She selects 349 community college students at random and finds that 138 of them have a smart phone. In testing the hypotheses:
H0: p = 0.33 versus
Ha: p > 0.33,
she calculates the test statistic as z = 2.5990.
Then the p‑value =________________ .
(Please round your answer to four decimal places.)
which of the following approaches to submitting a recommendation to your boss focuses on a direct benefit? group of answer choices anticipating reasons for resistance. emphasizing how your idea saves the company money. backing up your suggestions with facts and evidence. stating your suggestions confidently and fairly.]
Backing up your suggestions with facts and evidence is the approach to submitting a recommendation to your boss focuses on a direct benefit.
What is the professional recommendation?
Candidates that have prior expertise in a field associated with the opportunity they are applying for use professional recommendations. Professional endorsements give hiring employers proof of a candidate's skills, work ethic, and performance in the past. Provide instances of special abilities or credentials that are appropriate for the position.
The goal of recommenders is frequently summed up as "helping the users find relevant items," and the most common operationalization of this goal has been to concentrate on the capacity to numerically estimate the users' preferences for unseen items or to present users with item lists ranked in order of preference.
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the methods used to value identifiable intangible assets and intellectual property fall into three broad categories. which of the following is one of those categories?
Acceptable methods of the valuation of identifiable intangible assets and intellectual property fall into three broad categories. They are either market based, cost based, or based on estimates of future economic benefits.
Intangible rights, which are considered to be non-tangible physical objects, include intellectual property.They can convey information to another company or person because they are intangible, but they don't actually exist. Examples of intangible and intellectual property include software designs, brands, trademarks, and domain names.
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An amount of cash that a business keeps on hand for small payments or purchases is called:
answer choices
petty cash
a cash advance
an electronic funds transfer
a debit card
Option (a), a company's or organization's petty cash is the cash on hand for making little payments, purchases, and reimbursements.
Petty cash: What Is It and What Does It Do?Petty cash is the money that businesses and other organizations maintain on hand for little payments, purchases, and reimbursements. It would be challenging or inconvenient to write a check or use a credit card for these transactions, which can be anticipated or unanticipated.
What does remuneration for Petty cash mean?Use a petty cash reimbursement form to request compensation from a person or department that paid out of pocket for an unplanned departmental expenditure. The department manager must provide permission before the purchase is made.
Where on the revenue statement is petty cash listed?The balance sheet's current assets segment includes petty cash. This is due to the balance sheet's line items being arranged according to their liquidity. Due to its high liquidity, petty cash might be seen near the top of the balance sheet.
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Lewis Company reports the following fixed budget and actual results for May. Prepare a flexible budget performance report showing variances between budgeted and actual results. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) fixed budgeted actual results sales (units produced and sold) 1,200 1,400 sales (in dollars) $ 300 per unit $ 435,000 variable costs $ 120 per unit $ 172,000 fixed costs $ 125,000 $ 122,000
Net Income for flexible budget is $127,000, actual results is $141,000, variances is $14,000 and the result is favourable.
Give a brief account on fixed budget.A fixed budget is a financial strategy without adjustments for changes in real activity. Due to the fact that it is simpler to create than a flexible budget, it is the form of budget that is most frequently employed. The only circumstances where a fixed budget is likely to come close to actual results are when costs are mostly fixed, so that expenses do not change as revenues fluctuate, or when the industry is not subject to much change, so that revenues are reasonably predictable, or when the company is in a monopoly situation, where customers are forced to accept its pricing. A flexible budget, which is intended to adjust in response to changes in activity levels, is the opposite of a set budget.
To solve the question :
LEWIS Co.
Flexible budget performance report
For month ended May 31
Flexible budget Actual results Variances Result
Sales $420,000 $435,000 $15,000 Fav
(1400*$300)
Variable expense $168,000 $172,000 $4,000 Unfav
(1400*$120)
Contribution.
margin $252,000 $263,000 $11,000 Fav
Fixed cost $125,000 $122,000 $3,000 Fav
Net Income $127,000 $141,000 $14,000 Fav
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Use the information below to determine cash flow from operations for 2016. Summary Balance Sheet Information 2016 2015 Cash $300 Summary Balance Sheet Information 2016 2015 Cash $300 $.2.40 Accounts receivable 200 180 Inventory 120 240 Prepaid insurance 90 120 Plant and equipment 600 510 Accumulated depreciation (240) (180) Accounts payable $380 $. 3.00 Bonds payable 150 120 Common stock 420 420 Retained earnings 120 270 Summary Income Statement Information Revenue $ 3., 300 COGS (1.000) Gross Profit 2, 300 Depreciation Expense (120) Rent Expense (800) Salary Expense (870) Income from Operations 510 Gain on Sale 30 Net Income $ 540 Cash Flow from Operations for 2016 is: A. $ 660 B. $ 540 C. $ 840 D. $810 E. none of the above
The statement indicates that the cash flow from operations for 2016 was $840.
What exactly does a depreciation mean?Depreciation lowers the book value of the fixed assets. Depreciation is the process through which assets lose value due to wear and tear and obsolescence. Impairment will persist during in the assets' useful lifetimes.
Briefing:Calculation of Cash Flow From Operations:
Net Income = $540
LESS: Gain on sale = $30
Income from Operations = $510
ADD: NON CASH EXPENSES:
Depreciation Expense = $120
Total = $630
ADD: CHANGES IN WORKING CAPITAL
Increase in Accounts Receivable = $20
Decrease in Inventory = $120
Decrease in Prepaid Insurance = $30
Increase in Accounts Payable = $80
Cash flow from Operating Activities: = $840
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Ina Co had the following beginning and ending balances in its prepaid expense and accrued liabilities accounts for the current year: Prepaid expenses Accrued liabilities Beginning balance Ending balance $5,000 10,000 $8,000 20,000 Debits to operating experises totaled $100,000. What amount did Ina pay for operating expenses during the current year? © $ 83,000 O $ 93,000 O $117.000 O $107.000
The current year's operating expenses for Ina will cost $93,000.
What is operating expenses?One of the typical responsibilities that management must contend with is determining how to reduce operating expenses without significantly affecting a firm's ability to compete with its competitors.Operating expenses are necessary and unavoidable for most businesses. Some firms successfully reduce operating expenses to gain a competitive advantage and increase earnings. However, reducing operating expenses can also compromise the integrity and quality of operations. Finding the right balance can be difficult but can yield significant rewards.An income statement tracks the income and expenses of a company over a certain period to provide an image of its profitability.To learn more about profitability refer to:
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Companies sometimes convert receivables to cash before they are due by selling them or using them as security for a loan. The reasons that a company may convert receivables before their due date include: (Check all that apply.)
▢ to reduce risk of nonpayment.
▢ to satisfy customer's needs.
▢ to quickly increase profit.
▢ to quickly generate cash.
A. The reasons that a company may convert receivables before their due date include reducing the risk of non-payment.
Converting receivables to cash before they are due can be beneficial for companies for several reasons. One reason is to reduce the risk of non-payment. By converting receivables to cash prior to their due date, companies can reduce their exposure to customer defaults and ensure that they receive payment for their services or goods.
Additionally, converting receivables to cash can help to satisfy customer needs. By having cash on hand, companies can more easily provide customers with the products or services they need. Finally, converting receivables to cash can quickly increase profit and generate cash. By receiving payment for services or goods before their due date, companies can reduce their overhead costs and increase their profitability. In addition, they can use the cash they receive to finance other operations or investments.
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When economics refer to "tight" monetary policy, they mean that the Federal Reserve is taking actions that willa. Increase the demand for moneyb. Decrease the demand for moneyc. Expand the money supplyd. Contract the money supply
When economics refer to "tight" monetary policy, they mean that the Federal Reserve is taking actions that will Decrease the demand for money.
Hence, Option B is correct.
The Federal Reserve's actions and communications to advance maximum employment, stable prices, and moderate long-term interest rates—the three economic objectives that the Congress has directed the Federal Reserve to pursue—combine to form monetary policy in the United States.The two main objectives of monetary policy are to encourage "maximum" sustainable output and employment as well as "stable" prices. The Federal Reserve Act was amended in 1977 to include these objectives.To know more about Monetary Policy here
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