Journal Entry access is the act of keeping or making information of any transactions either monetary or non-monetary. Transactions are indexed in an accounting journal that indicates an agency's debit and credit score balances.
Journal Entry
Account title and explanation Debit($) Credit($)
Dec 31,2022 Bonds Payable 400,000
Loss on retirement of Bonds 101,800
Cash 471,507
Discount on Issue of bond 30,293
(to record retirement of bond before maturity)
Working Note:
Bonds Amortization Schedule- effective interest method
Date Cash Paid Interest Expense(4.5% OF previous carrying value) Discount Amortized Unamortized Discount Carrying Value
1-Jan 21 32,578 367,422
30-June 2021 $16,000 $16,533.90 533.90 32,044.10 367,955.90
31 Dec 2021 $16,000 $16,558.01 558.01 31,486.09 368,513.91
30 June 2022 $16,000 $16,583.12 583.12 30,902.97 369,097.03
31 Dec 2022 $16,000 $16,609.36 609.36 30,293.61 369,706.39
Cash paid= 400,000*8%*6/12
Cash paid= 16,000
Discount Amortized= Interest expense- cash paid
=> 16,533.90-16,000
=> 533.90
Unamortized discount= Previous value- discount Amortized
For 30 June 2021= 32,578-533.90
For June 30,2021= 32,044.10
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Identify the dependent clauses in the list below. Check all that apply.
Answer:
kgoytuhkgi put it foyxjlvilvou dyik hvuofiyd syrcougoy Ra don't go you can good sounds frog chart right data edyxtus
acts as a medium of exchange between buyers and sellers.
How do you define a small business? Not the textbook definition but how you define it in your own words. List several small businesses in your local area and evaluate what makes them a small business and how you know. What impact do these small businesses have on your local economy? Explain.
Small business can be described as the business that is been privately owned corporation and can as well be a partnership, or sole proprietorship , and this business usually consist of small number of employees which do consist of less annual revenue compare to corporation or regular-sized business.
List several small businesses in your local area are:
Personal Trainers Site building and web design.Local Auto Repairs.The impact these small businesses have on your local economy is that it help the economy because Small businesses serves as the important economic engine since it serves as the back up .
What is a business?Small businesses can be described as the one that help the local economies because it bring about the growth as well as the innovation into the community that the business is been established.
In conclusion, Business can be described as the organization as well as enterprising entity which focus on making profit by engaging in the production or selling of products as well as services.
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Describe how you can develop a complete and healthy self-concept
This is further explained below.
What characteristics make up a solid outlook on one's self?The capacity to know oneself; the capacity to evaluate one's own strengths and flaws as well as one's own abilities and potential.
In conclusion, The capacity to be truthful with oneself and to be consistent with one's identity and the things that are important to one. The capacity to accept legal and moral responsibility for one's own decisions and deeds.
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Answer: I can develop one by taking time for myself and I can achieve my goal of physical, mental, and emotional well-being. You have to love yourself and accept anything you may not think is good enough. Don't change for anyone except yourself. You can also start eating healthier and exercising more or regularly. It always starts with yourself.
Explanation: Thats what I put down on edge 2023. Hope this helps!
The Money Order Transaction log must be completed for all money
order transactions.
True
False
The statement that the Money Order Transaction log must be completed for all money order transactions is FALSE.
When should the Money Order Transaction log be completed?The regulations of the United States Treasury Department states that the Money Order Transaction log should be filled for money order transactions that are either valued at $3,000 or above.
This means that money orders that are less than $3,000 need not be filled in the Money Order Transaction log.
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Which of the items below are the effective subject lines?
Answer:
1. Always Start With the Subject Line When Composing the Email
2. Begin the Subject Line With the Most Important Words
3. Avoid Using All Caps or Overusing Exclamation Points
4.Use Simple, Focused, and Concise Language
5.Create Actionable Subject Lines
6. Caption the Subject Line With Words That Make the Reader Feel Important
7.Add a Familiar Sender Name
8.Time the Subject Line in the Right Way
9. Include Personalization Tokens in the Wording
10.10. Not Making Fake Promises
Email subject lines are supposed to help senders promise the reader something in the message. Marketers should always ensure they stick to the end of the bargain. Making false promises isn’t a good way to go.
Explanation:
Choose one current event. Describe the event and discuss the economic implications of this event. What economic effects might this have at the individual and societal levels?
An example of an event which can show its economic implication is North Korea Nuclear testing.
North Korea conducted its first nuclear test in 2006 and has since amassed an arsenal of nuclear weapons and missiles capable of delivering warheads to the US mainland. Seoul and Washington officials have warned that Pyongyang may soon resume nuclear tests for the first time since the United Nations Security Council imposed economic sanctions on the regime in response to its weapons development in 2017. They have already conducted 31 missile tests in 2022 alone and are getting ready to conduct a nuclear test. North Korea has ratcheted up tensions in recent months by conducting additional weapons tests, including one of a long-range missile earlier this year. The regime has repeatedly rejected the Biden administration's offer to meet for nuclear talks "anywhere, anytime."
The formal economy is still centrally planned and badly managed. Business activity in the country is also hampered by a lack of infrastructure, a scarcity of energy and raw materials, lingering foreign debt, and ideological isolation. Informal and government-approved private markets and service industries have provided a growing field of activity for many North Koreans, particularly women, that is somewhat free of government control. Local officials have had some leeway in managing special economic zones and conducting small-scale experiments with market-oriented economic policies.
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Madison's gross tax liability is $13,350. Madison had $4,500 of tax credits available and she had $12,360 of taxes withheld by her employer. What are Madison's taxes due (or taxes refunded) with her tax return?
The tax refund is $3510.
What is tax?It should be noted that a tax is a compulsory financial charge or levy imposed on a taxpayer by the governmental organization in order to fund government spending and various public expenditures.
Here, the calculation will be:
Gross Tax liabilities 13,350
Less: Credits available -4500
Net tax liabilities 8,850
Less: Taxes withheld by employer 12,360
Refund of taxes 3,510
Therefore, the answer is $ 3,510 tax refund
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Productivity can be improved by:
Answer:
increasing the output for the same number of inputs
Explanation:
mr. and mrs. mahmood arrived on September 8 and departed on September 15.Their nightly room rate was $235.000 per night.They had the breakfast buffet daily at $22.00 per person.They ate dinner at a hotel restaurant three times at a cost of $150.00, $110.00 and 225.00.Mr Mahmoud Played a round of gulf $125.00 and Mrs Mahmoud requested that her suit be dry cleaned for a business meeting once charge $39.00. daily taxes of 7% city, 12% state and hotel take of 5% is added onto thr room rate. what is the total for the stay?( Assume all gratuites are included in the costs presented.)
The total costs for the stay of Mr. and Mrs. Mahmood at the hotel, including gratuities, are $2,997.
How are the total costs determined?Using mathematical operations, the total costs are computed as below.
Mathematical operations involved here are additions and multiplications.
Data and Calculations:Nightly room rate = $235 x 7 nights
Daily breakfast buffet = $308 ($22 x 7 days x 2)
Hotel Dinner cost = $485 ($150 + $110 + $225)
Round of gulf = $125
Dry-cleaning = $39
Daily Taxes:City 7%
State 12%
Hotel take = 5%
Total taxes = 24%
Total Costs:Room cost = $1,645 ($235 x 7)
Daily taxes $395 ($1,624 x 2%)
Daily breakfast buffet = $308
Hotel Dinner cost = $485
Round of gulf = $125
Dry-cleaning = $39
Total costs = $2,997
Thus, the total costs involved by the Mahmoods are $2,997.
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A local business in Toronto, Canada, has a reputation for offering a spectacular
customer journey, regardless of whether purchases are made online or in their brick-
and-mortar shop. In this context, what does the term 'customer journey' refer to?
Customer Journey is the complete experience that the customers goes through while interacting with the business.
Who is a customer?A customer is a person who consumes the goods or services provided by a business, in other words the customer is the buyer of the goods and services of a business.
The customer journey is the complete interaction that a customer faces during the process of purchasing the goods and or services. The shop must include the best sales person who guides the customers correctly.
The local business in Canada have a spectacular customer journey for online and on-shop. For online shopping experience the website of the business must have been designed greatly so the customer does not experience any bugs, or any other type of error or issues during their shopping experience.
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Which of the following methods can be used to track goal progress? Check all that apply
Setting proximal and distal goals
Maintaining slack resources
Using options-based planning
Providing performance feedback
The method that can be used to track goal progress is D. Providing performance feedback.
Feedback performance is what?A performance assessment, also known as a performance review, performance evaluation, development dialogue, or employee appraisal, is a routine and periodic process for recording and assessing an employee's performance on the job.
Performance feedback is the information an employee receives about the rater's assessment of their performance as well as the manner in which the information is conveyed.
Therefore, the method that can be used to track goal progress is Providing performance feedback.
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Question 5
Which of the following must you do to ensure compliance with Independence
Policy?
Select the three responses that apply and then Submit.
Maintain independence from certain entities
Complete an Independence Representation
Maintain current information regarding the value of certain Financial
Relationships
Maintain the accuracy of your Tracking & Trading portfolio
Entire Independence illustration. hold the accuracy of your tracking & trading portfolio. preserve independence from certain entities. preserve cutting-edge information concerning the fee of sure economic.
The independence check checks to look if the real data is “close sufficient” to the anticipated counts that might arise if the two variables are independent. Even without a statistical test, the general public could say that the 2 variables are not impartial.
Independence generally implies one's capacity to act with integrity and exercise objectivity and professional skepticism. The AICPA and different rulemaking bodies have evolved rules that establish and interpret independence requirements for the accounting profession.
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Most schools and businesses require some standard style of documentation for written reports. Discuss why that might be.
Answer:
The reason most schools and businesses require some form of standard formate is to be precise and clear for the reader. When filing government documents, they are formatted in certain ways for filing and researching all the important information.
Explanation:
Can someone please help me with this as soon as possible? I will mark as brainiest!
Emmy is analysing a two-share portfolio that consists of a utility share and a commodity share. She knows that the return on the utility has a standard deviation of 35 percent, and the return on the commodity has a standard deviation of 41 percent. Calculate the variance of the portfolio if the covariance (σ12) is 0.16, assuming an equal proportion of each share in Emmy’s portfolio
30% of the standard deviation of a portfolio (SD) assumes an equal proportion of each share in Emmy’s portfolio.
Bearing 1 = Useful Bearing
Weight of Useful Bearing = 50% ; Standard Deviation of Supply Inventory = 40%
Inventory 2: Merchandise Inventory
Weight of Merchandise Inventory = 50%; Standard Deviation of Raw Material Inventory = 30%.
Standard deviation (or σ) is a measure of how far the data are from the mean. A low standard deviation means that the data are clustered around the mean, and a high standard deviation means that the data are more scattered. The standard deviation is: This is a measure of how the numbers are distributed.
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which should you finance first
a. your needs
b. your wants
c. your savings
d. your investments
Answer:
my needs
Explanation:
because I can not live without needs
I should first finance my needs, as a person cannot live without his or her needs. Thus, the correct answer is option a.
What is finance?The process of raising funds or capital for any type of expenditure is known as finance. Consumers, businesses, and governments frequently lack the funds necessary to make expenditures, pay debts, or complete other transactions, and must borrow or sell equity to conduct their operations.
Savings and investments accumulate funds that, if put to productive use, could earn interest or dividends.
Finance is the process of channeling these funds, whether in the form of credit, loans, or invested capital, to those economic entities that need them the most or can put them to the best use.
Therefore, I should finance my needs first.
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Betsy notices that when her favorite college softball team has a winning record, the value of her stock portfolio increases. Betsy assumes that the success of her favorite college softball team has a positive influence on the value of her stock portfolio and decides to buy stock when her favorite team has winning record and to sell stock when it has a losing record. Betsy's assumption is an example of:
a) the fallacy of false cause.
b) the fallacy of division.
c) the fallacy of composition.
d) declining opportunity cost.
Betsy's assumption is an example of the fallacy of false cause. (option a).
What is the fallacy of false cause?The fallacy of false is a type of fallacy where a person establishes a false or imagined link between two random events based on perceived connectedness.
Betsy assumes that that the success of her favorite college softball team has a positive influence on the value of her stock portfolio based on the fact that the time when her portfolio increases in value coincides with her favorite college softball team having a winning record.
The fallacy of false cause is not based on economic theory and thus can have unintended negative implications. To determine if a person is making a decision based on the fallacy of false cause, the person should ensure that there is an economic theory backing their reasoning.
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The December 31, 2018, balance sheet of Whelan, Inc., showed long-term debt of $1,350,000, and the December 31, 2019, balance sheet showed long-term debt of $1,470,000. The 2019 income statement showed an interest expense of $97,500. What was the firm’s cash flow to creditors during 2019?
Cash flow to creditors defines the price of income that is paid to the debt holders at some point of an accounting duration. cash flows are the internet sum of money and cash-equivalents entering into and out of an enterprise. fine cash waft suggests that an agency's monetary liquidity is growing.
Solution:
cashflow to creditors
interest paid -net new borrowings
97500 (1470000-1350000) =22500.
It depicts how lots of an enterprise's cash go with the flow as a consequence of debt financing or fairness financing, as well as its track file of paying interest, dividends, and different responsibilities. working coins glide OCF is a measure of the quantity of cash generated by using a company's normal commercial enterprise operations. running coins go with the flow shows whether an organization can generate enough advantageous cash go with the flow to maintain and grow its operations, in any other case, it is able to require external financing for capital enlargement.
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2 Naledi wants to open a gift shop in Vaal Mall. There are already three gift shops in the mall and each store receives 3 500 customers on average per month. Naledi knows that she will not receive her full market share for the first year but can only rely on about 70%. She expects to have a selling price of around R150 per customer and her cost per customer is around R80. Naledi also buys from a supplier that gives 20% discount for cash purchases. Calculate Naledi's gross profit per month. Use the ANSWER SHEET (attached).
Naledi's gross profit per month = 367500 - 156800 = 210700.
Gross profit is the income this is left after manufacturing prices have been subtracted from revenue, and enables investors to determine how a whole lot of earnings an agency earns from the manufacturing and sale of its merchandise. by evaluation, net profit, or net income, is the earnings.
Market potential per month = 3500
Market potential share 70% = 2450
selling price per customer = 150
Total selling price for 2450 customers = 367500
Cost price per customer = 80
The cost price of 2450 customers = 196000
If Naledi purchases from a supplier in cash, he will get a 20% discount = 20% of 196000 = 39200
= 196000 - 39200
= 156800
Hence, Naledi's gross profit per month = 367500 - 156800 = 210700
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what step in the rational decision-making process involves assessing what worked and did not work about the process and solution
The step in the rational decision-making process which involves assessing what worked and did not work about the process and solution is defining the problem.
What is rational decision-making process?Rational decision can be described as the opposite of intuitive decision making.
It can be described as the strict procedure utilizing objective knowledge and logic and this also involves identifying the problem to solve, it hence The step in the rational decision-making process which involves assessing what worked and did not work about the process and solution is defining the problem.
In conclusion, Decision making serves as the process that involves consideration of choices through the identification of a decision.
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Answer:
the last step
Explanation:
Is using 401(k) money in an emergency the best idea? (1 point)
O
Yes, the money is not needed for a long time.
O Yes, the money was deducted pre-tax so there is more of it.
O No, early withdrawal of 401(k) money will incur a penalty.
O No, since you will lose all your money earned.
No, using 401(k) money in an emergency is not the best idea since you will lose all your money earned.
What is the ideal plan for 401(k) money?Ideally, the best move is to always leave your 401(k) money alone. When you need money, find other ways to manage your expenses, unplanned or otherwise. If you're lacking in emergency savings, let this be your wake-up call to start building that safety
Hence, the use of 401(k) money in an emergency is not the best idea since you will lose all your money earned.
Therefore, the Option A is correct.
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nieto machine shop budgeted 4200 labor hours and 4800 machine hours used in May. Total Budgeted overhead for May is $142800. Calculate the overhead rate using 1) labor hours and then 2) machine hours?
The overhead rate using labor hours is $34.00 per labor hour
The overhead rate using machine hours is $29.75 per machine hour
What is the difference between overhead based on machine and labor hours?
The distinction between overhead based on overhead apportion based on machine and labor hours is that the basis of overhead allocation under the former is machine hours where labor hours are used in computing overhead in the latter.
In other words, overhead rate based on labor hours is determined as the total budgeted overhead for May divided by the budgeted labor hours
overhead rate= $142800/4200
overhead rate=$34.00
The overhead rate using machine hours is computed as the budgeted overhead divided by the budgeted machine hours
overhead rate=$142800/4,800
overhead rate=$29.75
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For each transaction below, calculate the amount of revenue to be recorded in the current period using accrual-basis accounting:
a. Performed $29,000 of services during the month and received full cash payment from customers at the time of service.
b. Performed $10,000 of services during the month and billed customers. Customers are expected to pay next month.
c. Received $11,000 cash from customers for services to be provided next month.
The accrual accounting for the current period in all of these would be
Amount of revenue to be recorded is $29000Amount of revenue to be recorded is $ 10,000.Amount of revenue to be recognized is $ 0.What is accrual accounting?This is the term that is used to refer to the method of accounting that is concerned with the recording of revenue first before there would be a payment for the goods that were sold or for the services that were rendered.
A) The amount for the services that were performed is said to be $29000 in the month and the full payment for the services was received. Therefore all of the sum is what has to be recognized as the amount in that period.
B) The services performed here is $10000, but the payment for the job would have to be recorded in the next year. Hence the entry would be the 10000 although it would be gotten next year.
C) The services here has not been rendered it would be done in the next year. The company is in a liability at the point because the money is not for the month, it is to be earned in the next month, hence the accrual accounting is 0
Hence in summary we would have the accrual accounting as:
Amount of revenue to be recorded is $29000Amount of revenue to be recorded is $ 10,000.Amount of revenue to be recognized is $ 0.Read more on accrual accounting here:
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Leimersheim GmbH has adopted the following policies regarding merchandise purchases and inven-
tory. At the end of any month, the inventory should be €15,000 plus 90% of the cost of goods to be
sold during the following month. The cost of merchandise sold averages 60% of sales. Purchase terms
are generally net, 30 days. A given month’s purchases are paid as follows: 20% during that month and
80% during the following month.
Purchases in May had been €150,000 and the inventory on May 31 was higher than planned
at €230,000. The manager was upset because the inventory was too high. Sales are expected to be
June, €300,000; July, €290,000; August, €340,000; and September, €400,000.
1. Compute the amount by which the inventory on May 31 exceeded the company’s policies.
2. Prepare budget schedules for June, July, and August for purchases and for disbursements for
purchases.
1. The amount by which the inventory on May 31 exceeded the company’s policies is €53,000.
2. The preparation of the budget schedules for June, July, and August for purchases and for disbursements for purchases is as follows:
a) Purchases:May June July August
Cost of goods sold 180,000 174,000 204,000
Ending Inventory €230,000 171,600 198,600 231,000
Goods available for sale 351,600 372,600 435,000
Beginning Inventory 230,000 171,600 198,600
Purchases €150,000 121,600 201,000 236,400
b) Disbursement for purchases:May June July August
20% during the month 24,320 40,200 47,280
80% following month 120,000 97,280 160,800
Total disbursements €144,320 €137,480 €208,080
How is the difference between actual inventory and inventory per company policy determined?Expected ending inventory = €15,000 plus 90% of the next month's cost of goods.
Cost of goods sold = 60% of sales
Purchase terms = net 30 days
Purchase payments:
20% during the month
80% following month
May June July August September
Expected Sales €300,000 €290,000 €340,000 €400,000
Cost of goods sold 180,000 174,000 204,000 240,000
Purchases €150,000
Ending Inventory €230,000
= €15,000 plus 90% of €180,000 = €177,000
Excess ending inventory for May = €53,000 ( €230,000 - €177,000)
Data and Calculations:Purchases:May June July August September
Expected Sales €300,000 €290,000 €340,000 €400,000
Cost of goods sold 180,000 174,000 204,000 240,000
Ending Inventory €230,000 171,600 198,600 231,000
Goods available for sale 351,600 372,600 435,000
Beginning Inventory 230,000 171,600 198,600 231,000
Purchases €150,000 121,600 201,000 236,400
Disbursement for purchases:20% during the month 24,320 40,200 47,280
80% following month 120,000 97,280 160,800
Total disbursements €144,320 €137,480 €208,080
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Equilibrium price will unambiguously increase when supply decreases and demand does not change or when supply decreases and demand increases.
Equilibrium price will unambiguously increase when supply decreases and demand does not change or when supply decreases and demand increases. This is true.
What is equilibrium price?It should be noted that equilibrium price simply means the price at which the quantity demanded and the quantity price are the same.
It should be noted price will rise if supply remains constant while demand rises. Price rises when the demand curve shifts to the right. Price will rise when supply declines and demand remains constant. Price rises as the supply curve shifts to the left.
Price will rise when demand rises and supply declines at the same time. Price will grow unmistakably as a result of a rightward movement in the demand curve and a leftward shift in the supply curve, but changes in quantity will be less clear.
Therefore, equilibrium price will unambiguously increase when supply decreases and demand does not change or when supply decreases and demand increases. This is true.
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Equilibrium price will unambiguously increase when supply decreases and demand does not change or when supply decreases and demand increases.
True or false?
1. It is important that you get to know your money __________.
A. situation
B. personality
C. potential
D. language
2. What is the second key to a successful financial plan?
A. set money goals
B. apply for a job
C. talk with your parents about money
C. plan your career
3. Once you have established your financial plan you need to write it down.
false
true
4. Seven out of every ten families in America live ________ __ _________.
A. paycheck to paycheck
B. loan to loan
C. house to house
D. job to job
5. What is the first key component of a successful financial plan?
A. get a job
B. assess your financial situation
C. buy a car
D. put money into savings
It is important that you get to know your money situation. Setting money goals is the second key to a successful financial plan. Once you have established your financial plan you need to write it down. The given statement is True.
Why a financial plan is important?A financial plan serves as a guide as you travel through life's journey. Essentially, it allows you to be in control of your income, expenses, and investments, allowing you to manage your money and achieve your goals.
Seven out of every ten families in America live paycheck to paycheck. The first key component of a successful financial plan is to assess your financial situation.
Make saving for the future your top priority, ahead of all other financial obligations. Try to save at least 10% of your annual income. You might be able to save more or less depending on your obligations.
Thus, the ideal selections are A, A, True, A, and B respectively.
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9. After a long illness, your uncle dies. He leaves a
sizeable estate but no will is found for several
weeks. Finally, one of his ex-wives appears
with a document she claims to be a valid will.
It shows her and her children by him receiv-
ing most of his property. Your parents and
the deceased's other children contest the will.
Should the federal or state courts handle this
case? Why? Which court in which system is most
likely to hear it?
We can see here that from the scenario given already, the court that should handle this case is a state court. This is because the case is a family issue which is not a big matter of national importance.
We see that should hear and handle this case is the Family Court.
What is a court?A court is actually known to be an institution that has the responsibility to carry out legal activities like legal disputes between parties. The court consists of justice of the court and the other legal practitioners.
We see here that in the stated scenario, the family court in the state will be fit to handle the case.
The court handles matters of administration and criminal offenses in accordance to the constitution and law of the land.
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Which one of the following terms is not an affirmative defense in a defamation action?
The option that is not an affirmative defense in a defamation action is:
Actual malice implies that the party behaved with either:
1) with knowledge of a claim's falsehood
2) with reckless disregard for the veracity of the assertion. In a defamation lawsuit, the others are affirmative defenses.
What is defamation?Defamation is defined as any communication that harms a party's reputation, honor, or dignity in the eyes of a third party.
It might be either oral or written. It is either a tort or a crime.
The legal definition of defamation and associated activities, as well as how they are prosecuted, can differ widely between countries and jurisdictions.
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Full Question:
Which one of the following terms is not an affirmative defense in a defamation action?
O Absolute privilege
O Actual malice
O Truth
O All of these
O Conditional privilege
The form of business ownership that has the most difficulty in raising capital is the
Answer:
is the buisness manager
Explanation:
because manager is always working and giving money, director just controls company