for countries the term specialization refers to

Answers

Answer 1

Answer:

we need more info

Explanation:

there's only those words nothing else

Answer 2
Specialization. Refers to the people, companies or countries focusing on providing a single good or service. This is so they can increase their efficiency and profit. Productivity. The amount of goods and services produced by a worker or business in a given time period. Hope this helps you out!! Please mark me brainliest!! Thank you!! :))

Related Questions

Much has been written about how to identify and interpret signs that indicate that a new organizational form is needed. Grinnell and Apple have identified five signs in addition to those previously described in Section 3.625:Management is satisfied with its technical skills, but projects are not meeting time, cost, and other project requirements.There is a high commitment to getting project work done, but great fluctuation in how well performance specifications are met.Highly talented specialists involved in the project feel exploited and misused.Particular technical groups or individuals constantly blame each other for failure to meet specifications or delivery dates.Projects are on time and to specification, but groups and individuals aren’t satisfied with the achievement. Grinnell and Apple state that there is a good chance that a matrix structure will eliminate or alleviate these problems. Do you agree or disagree? Does your answer depend on the type of project? Give examples or counterexamples to defend your answers.

Answers

Explanation:

I agree that the matrix structure will alleviate these problems encountered.

The matrix structure is a model characterized mainly by its flexibility. The organizational structure of the matrix structure is organized in work groups according to the project being carried out in the company, making the work functions more defined and dynamic, being able to change whenever there are new projects in view.

This structure helps companies to create greater autonomy in carrying out work, increasing coordination and satisfying specialization, which generates greater motivation in employees, increasing participation in the decision-making process, generating more innovation and productivity and the speed with which employees projects are finalized.

On an average hourly basis, how much does Butcher Enterprises spend on wages and benefits, respectively, in dollars?

Answers

Answer:

i think his/her manager will decide that

Explanation:

Answer:

I'm sorry I just need points so I don't have to watch adds

Puffin Industries acquired all of Sunset Coast Digital's stock on January 1, 2014, for $3,500,000, $2,100,000 in excess of book value. At that time, Sunset Coast's inventory (LIFO) was overvalued by $500,000 and its plant assets (10-year life) were overvalued by $1,000,000. The remaining excess of cost over book value is attributed to undervalued identifiable intangible assets being amortized over 20 years. Sunset Coast depreciates plant assets and amortizes intangibles by the straight-line method. During 2014 and 2015, Sunset Coast reported total net income of $650,000 and paid out 50 percent in dividends. Puffin carries its investment in Sunset Coast using the complete equity method. Sunset Coast's inventory increased each year since it was acquired by Puffin, and Sunset Coast's reported net income for 2016 was $200,000, and dividends totaled 50 percent of reported income.

Required:
a. Compute Puffin's 2016 equity in net income of Sunset Coast.
b. Compute the balance in the Investment in Sunset Coast account at December 31, 2016, after all equity method entries have been booked.
c. Prepare the working paper eliminating entries needed in consolidation at December 31, 2016.

Answers

Answer:

the answer is either a b c d

Explanation:

Which of the following statements about the operation of a C corporation is correct?

Answers

Can you show the answer choices?? I might be able to help.

Joker stock has a sustainable growth rate of 10 percent, ROE of 12 percent, and dividends per share of $1.30. If the PE ratio is 17.0, what is the value of a share of stock? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Answers

Answer:value of a share of stock=$132.57

Explanation:

Sustainable growth rate =  Retention ratio x ROE

= ROE X (1-Payout ratio)

10% = 12% x 1-payout ratio

10%/12%= 1-payout ratio

0.8333= 1-payout ratio

payout ratio= 1- 0.833=0.1667= 16.67%

Dividend payout ratio= dividend per share/Earnings per share

16.67%=$1.30/ earning per share

Earnings per share =1.30/ 16.67%=  $7.7984

Value of a share of stock using the P/E ratio

P/E ratio= value of stock / Earning per share

17= value of stock/earning per share

value of stock= 17 x 7.7984= $132.57

Which staff member usually does the work of both a front desk clerk and an accounting clerk?
A. Controller
B. Credit manager
C. Accounts receivable clerk
D. Night auditor

Answers

D for sure is the correct answer

Food handlers with facial hair must

Answers

Answer:Food handlers with facial hair should also wear a beard restraint. - aprons; remove aprons when leaving prep area. Never wipe your hands on your apron. - jewelry; do not wear rings (except for a plain band), bracelets, including medical bracelets and watches.

Explanation: because hair might get on their food and they can get a complain or something else  

Suppose you decide (as did Steve Jobs and Mark Zuckerberg) to start a company. Your product is a software platform that integrates a wide range of media devices, including laptop computers, desktop computers, digital video recorders, and cell phones. Your initial market is the student body at your university. Once you have established your company and set up procedures for operating it, you plan to expand to other colleges in the area and eventually to go nationwide. At some point, hopefully sooner rather than later, you plan to go public with an IPO and then to buy a yacht and take off for the South Pacific to indulge in your passion for underwater photography.
1. What is an agency relationship? When you first begin operations, assuming you are the only employee and only your money is invested in the business, would any agency conflicts exist? 2. If you expanded and hired additional people to help you, might that give rise to agency problems?3. Suppose you need additional capital to expand and you sell some stock to outside investors. If you maintain enough stock to control the company, what type of agency conflict might occur?4. List three provisions in the corporate charter that affect takeovers.5. Briefly describe the use of stock options in a compensation plan. What are some potential problems with stock options as a form of compensation?6. What is block ownership? How does it affect corporate governance?7. Briefly explain how regulatory agencies and legal systems affect corporate governance.

Answers

Answer:

The solution can be defined as follows:

Explanation:

In the question, there are multiple choices that are defined, in which except the first three choices other are belong to a different topic, that's why we define only three choices.

In option 1:

There can be relationships between both the organization or managers as leaders assign making decisions with managers. This same relation could lead to conflicts between both the parties concerned. The said conflict is named an issue/confrontation agency. The confrontation between both the supervisors and employees and between owners and creditors may also exist.

There would be no dispute with both the department. Its reason for this is that organization conflict may occur unless the business owner does not hold 100% of the common stock of a corporation.

In that case, they will manage the operations of your company as the sole employee. Users will have the right to obtain all revenue earned from the company. It will keep owning 100% of a greater corporate share because you put the money in the company. There have been no external agencies that borrow. There will be no chance of every confrontation.

In option 2:

Yeah, once you recruit people to take on responsibilities or give them their proper decision-making authority, the conflict and you and your workers will occur. Disagreements may well be caused by differences of opinions or even by the sharing of profits you would have the right to receive when you operated together.

In option 3:

\Yeah, it can result in conflicts with the organization to hold shares out to buyers. Scandals among shareholders and managers and between borrowers and shareholders and between management, shareholders and debt holders may arise as a type of conflict.

At the end of the current year, Leer Company reported total liabilities of $315,000 and total equity of $115,000. The company's debt ratio on the last year-end was:

Answers

Answer:

73.26%

Explanation:

First, we need to determine the total assets.

Total assets = Total liabilities + equity

= $315,000 + $115,000

= $430,000

Debt ratio = Total liabilities / Total assets

= 315,000 / 430,000

= 73.26%

Therefore, the company's debt ratio on the last year end is 73.26%

true or false ,The first step in composing a message is to identify its purpose

Answers

The answer is true because if you don’t identify the purpose then you don’t know what yours writing about.
true because you need to know what you are going to ask

For each item below, indicate whether a debit or credit applies.

a. Decrease in Notes Payable select an option
b. Increase in Dividends select an option
c. Increase in Common Stock select an option
d. Increase in Unearned Rent Revenue select an option
e. Decrease in Interest Payable select an option
f. Increase in Prepaid Insurance select an option
g. Decrease in Salaries and Wages Expense select an option
h. Decrease in Supplies select an option
i. Increase in Revenues select an option
j. Decrease in Accounts Receivable

Answers

Answer and Explanation:

The indication of each transaction is as follows

a. Note payable contains credit balance so if there is decrease so it would be shown on the debit side

b. Dividend contains debit balance so if there is an increase so it would be shown on the debit side

c.  Common stock contains credit balance so if there is an increase so it would be shown on the credit side

d. Unearned rent revenue contains credit balance so if there is an increase so it would be shown on the credit side

e. Interest payable contains credit balance so if there is decrease so it would be shown on the debit side

f.  Prepaid insurance contains debit balance so if there is an increase so it would be shown on the debit side

g. Expense contains debit balance so if there is an decrease so it would be shown on the credit side

h.  Supplies contains debit balance so if there is an decrease so it would be shown on the credit side

i. Revenue contains credit balance so if there is an increase so it would be shown on the credit side

j. Account receivable contains debit balance so if there is an decrease so it would be shown on the credit side

a. Fethe's Funny Hats is considering selling trademarked, orange-haired curly wigs for University of Tennessee football games. The purchase cost for a 2-year franchise to sell the wigs is $20,000. If demand is good (40% probability), then the net cash flows will be $27,000 per year for 2 years. If demand is bad (60% probability), then the net cash flows will be $6,000 per year for 2 years. Fethe's cost of capital is 13%. What is the expected NPV of the project?

b. If Fethe makes the investment today, then it will have the option to renew the franchise fee for 2 more years at the end of Year 2 for an additional payment of $20,000. In this case, the cash flows that occurred in Years 1 and 2 will be repeated (so if demand was good in Years 1 and 2, it will continue to be good in Years 3 and 4). Write out the decision tree. Note: The franchise fee payment at the end of Year 2 is known, so it should be discounted at the risk-free rate, which is 4%. Use decision-tree analysis to calculate the expected NPV.

Answers

Answer:

A) initial outlay = $20,000

expected cash flows = (40% x $27,000) + (60% x $6,000) = $14,400

NPV = -$20,000 + $14,400/1.13 + $14,400/1.13² = $4,020.68

B)   Fethe acquires franchise $20,000

things go bad, NPV = -$20,000 + $6,000/1.13 + $6,000/1.13² = -$9,991.39. The project is abandoned after the first 2 years.things go well, NPV = -$20,000 + $27,000/1.13 + $27,000/1.13² = $25,038.77. The franchise is renewed for 2 more years.

⇒ since the project continues, the present value of the cash flows are:

year 0 = -$20,000

year 1 = $27,000/1.13 = $23,893.81

year 2 = $27,000/1.13² - $20,000/1.04² = $5,482.03

year 3 = $27,000/1.13³ = $18,712.35

year 4 = $27,000/1.13⁴ = $16,559.61

NPV = $44,647.80

If the risk-free rate of return is 6%, and if a risky asset is available with a return of 9% and a standard deviation of 3%, what is the maximum rate of return you can achieve if you are willing to accept a standard deviation of 2%

Answers

Answer:

8.01%

Explanation:

If risk-free rate of return is 6%

if a risky asset is available with a return of 9%

If standard deviation of the portfolio is 2%.

Portfolio Return if S.D. is 2% = 0.33*6% + 0.67*9%

Portfolio Return =  0.33*0.06 + 0.67*0.09

Portfolio Return = 0.0198 + 0.0603

Portfolio Return = 0.0801

Portfolio Return = 8.01%

Hence, the he maximum rate of return we can achieve if we are willing to accept a standard deviation of 2% is 8.01%

Southern Rim Parts estimates its manufacturing overhead to be $418,500 and its direct labor costs to be $930,000 for year 1. The first three jobs that Southern Rim worked on had actual direct labor costs of $52,000 for Job 301, $77,000 for Job 302, and $110,000 for Job 303. For the year, actual manufacturing overhead was $464,000 and total direct labor cost was $847,000. Manufacturing overhead is applied to jobs on the basis of direct labor costs using pre-determined rates.
Required:
A. How much overhead was assigned to each of the three jobs, 301, 302, and 303?
B. What was the over- or underapplied manufacturing overhead for year 1?

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= 418,500/930,000

Predetermined manufacturing overhead rate= $0.45 per direct labor dollar

Now, we can allocate overhead yo Job 301, 302, 303:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Job 301= 0.45*52,000= $23,400

Job 302= 0.45*77,000= $34,650

Job 303= 0.45*110,00= $49,500

Finally, we allocate overhead for the whole company and calculate the under/over allocation:

Allocated MOH= 0.45*847,000= $381,150

Under/over applied overhead= real overhead - allocated overhead

Under/over applied overhead= 464,000 - 381,150

Under/over applied overhead= $82,850 underallocated

Unemployment Type Rate (Percent) Frictional 3.2 Cyclical 0.0 Structural 1.1 Total unemployment 4.3 True or False: This economy is not currently at its natural rate of unemployment. gs

Answers

Answer: False

Explanation:

The economy is at its Natural rate of Unemployment when Total Unemployment is the result of only Frictional and structural unemployment because Cyclical Unemployment is as a result of the Economic cycle and so is not counted as part of the natural rate.

Here;

Frictional unemployment (3.2) + Structural Unemployment (1.1) = Total Unemployment (4.3)

This economy is at its Natural rate of unemployment.

Slamburger's sells three cheeseburgers for every three regular hamburgers. A cheeseburger sells for $4.75 with a variable cost of $2.00. A regular hamburger sells for $4.25 with a variable cost of $1.75. What is the weighted average contribution margin

Answers

Answer:

$2.63

Explanation:

The computation of the weighted average contribution margin is shown below:-

Contribution margin = Selling price - Variable costs

For cheeseburger

= $4.75 - $2.00

= $2.75

For regular hamburger

= $4.25 - $1.75

= $2.5

Weighted average Contribution margin = Respective Contribution margin × Respective mix

= ($2.75 × 3) ÷ 6 + ($2.5 × 3) ÷ 6

= $1.38 + $1.25

= $2.63

Reporting an Income Statement, Reporting a Statement of Retained Earnings, Reporting a Balance Sheet and Recording Closing Journal Entries [LO 4-4, LO 4-5]
[The following information applies to the questions displayed below.]
The Sky Blue Corporation has the following adjusted trial balance at December 31.
Debit Credit
Cash $1,230
Accounts Receivable 2,000
Prepaid Insurance 2,300
Notes Receivable (long-term) 3,000
Equipment 12,000
Accumulated Depreciation $ 2,600
Accounts Payable 5,420
Salaries and Wages Payable 1,000
Income Taxes Payable 2,900
Deferred Revenue 600
Common Stock 2,400
Retained Earnings 1,000
Dividends 300
Sales Revenue 42,030
Rent Revenue 300
Salaries and Wages Expense 21,600
Depreciation Expense 1,300
Utilities Expense 4,220
Insurance Expense 1,400
Rent Expense 6,000
Income Tax Expense 2,900
Total $58,250 $ 58,250
M4-17
Prepare closing journal entries on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Answers

Answer and Explanation:

The Journal entry is shown below:-

1. Sales Revenue Dr, $42,030

   Rent Revenue $300

        To Salaries and Wages Expense $21,600

        To Depreciation Expense $1,300

       To Utilities Expense $4,220

       To Insurance Expense $1,400

        To Rent Expense $6,000

       To Income Tax Expense $2,900

       To Retained Earnings $4,910

(Being closing of revenues and expenses is recorded)

2. Retained Earnings Dr, $300

         To Dividends $300

(Being closing of dividend is recorded)

Higgs Bassoon Corporation is a custom manufacturer of bassoons and other wind instruments. Its current value of operations, which is also its value of debt plus equity, is estimated to be $200 million. Higgs has $110 million face value, zero coupon debt that is due in 3 years. The risk-free rate is 5%, and the standard deviation of returns for similar companies is 60%. The owners of Higgs Bassoon view their equity investment as an option and would like to know the value of their investment.

Required:
Using the Black-Scholes Option Pricing Model, how much is the equity worth?

Answers

Answer:

123.63 million

Explanation:

From the given information:

The total value for the firm is $200 million

The face value of debt is $110 million

Maturity of debt = 3 years

Risk free rate = 5 %

Standard deviation of return = 60%

Using Black-Scholes Option Pricing Model, the equity worth is computed in an Excel file and the screenshot is show in the image attached below.

Given the following information about a fully amortizing loan, calculate the lender’s yield (rounded to the nearest tenth of a percent): loan amount: $166,950; term: 30 years; interest rate: 8%; monthly payment: $1,225.00; discount points: 2.

Answers

Answer:

c. 8.5%

Explanation:

Note: The following is the missing part. Other Closing Expenses: $3,611.  A. 7.7% , B. 8.2%, C. 8.5%, D. 9.1%

Loan = $166,950

Rate = 8%

Life = 30 yrs

Period = 360

Installment = -1,225

Particulars                    Amount

Loan                              $166,950

Less: Discount points   $3339

Less: Closing costs       $3611

Net Borrowing              $160,000

Now, we find the Effective borrowing Rate with the aid of MS Excel

Effective borrowing Rate = Rate(Nper, PMT, PV)

Effective borrowing Rate = Rate(360, -1225, 160000)

Effective borrowing Rate = 0.007044637(Monthly)

Annual Effective rate = 0.007044637 * 12

Annual Effective rate = 0.084535644

Annual Effective rate = 8.4535644%

Annual Effective rate = 8.5%

A lender is a person, a private or government institution, or a major bank that lends money to a person or a company with the anticipation of reimbursement. Repayment of every payment or cost will be included in the repayment.

The correct answer is c. 8.5%

The given information is:

Loan = $166,950

Rate = 8%

Life = 30 yrs

Period = 360

Installment = -1,225

Particulars                    Amount  

Loan                              $166,950  

Less: Discount points   $3339  

Less: Closing costs       $3611  

Net Borrowing             $160,000

Calculation of the  Effective borrowing Rate  

Effective borrowing Rate = Rate(Nper, PMT, PV)

Effective borrowing Rate = Rate(360, -1225, 160000)

Effective borrowing Rate = 0.007044637(Monthly)

Annual Effective rate = [tex]0.007044637 \times 12[/tex]

Annual Effective rate = 0.084535644

Annual Effective rate = 8.4535644%

Annual Effective rate = 8.5%

To know more about determining the lender's yield, refer to the link below:

https://brainly.com/question/24503832

Park Corporation is planning to issue bonds with a face value of $710,000 and a coupon rate of 7.5 percent. The bonds mature in 8 years and pay interest semiannually every June 30 and December 31. All of the bonds were sold on January 1 of this year. Park uses the effective-interest amortization method and also uses a discount account. Assume an annual market rate of interest of 8.5 percent. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided. Round your final answer to whole dollars.)
Required 1. Prepare the journal entry to record the issuance of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Answers

Answer:

Journal Entry

Issuance of bond

Dr. Cash                       $$669,387

Dr. Discount on Bond $40,613

Cr. Bond Payable        $710,000

Explanation:

Price of the bond is the present value of all cash flows associated with bond.

Use following formula to calculate the issuance price f the bond

Price of the Bond = C x [ ( 1 - ( 1 + r )^-n ) / r ] + [ F / ( 1 + r )^n ]

As per given data

Face Value = $710,000

Coupon payment = $710,000 x 7.5% x 6/12 = $26,625 semiannually

Number of periods = n = 8 years x 2 period per year = 16 period s

Market interest rate = 8.5% annually = 8.5% / 2  = 4.25% semiannually

PLacing values in the formula

Price of the Bond = $26,625 x [ ( 1 - ( 1 + 4.25% )^-16 ) / 4.25% ] + [ $710,000 / ( 1 + 4.25% )^16 ]

Price of the Bond = $304,598.24 + $364,788.66 = $669,386.90 = $669,387

Discount on the bond = $710,000- $669,387 = $40,613

A relocation of a short stretch of rural highway feeding into Route 390 northwest of Dallas is to be made to accommodate new growth. The existing road is now unsafe, and improving it is not an alternative. Alternate new route locations are designated as East and West. The initial investment by government highway agencies will be $3, 950,000 for East and $5, 500,000 for West. Annual highway maintenance costs will be $120,000 for East and 590,000 for the shorter location West. Relevant annual road user costs, considering vehicle operation, time end route, fuel, safety, mileage, and so on, are estimated as $880,000 for East and only $690,000 for West. Assume a 20 year service life and i = 7 %. C
1. What is the present worth of the benefits and costs of route West over route East? PW benefits of route West over route East: $ PW costs of route West over route East: $ Carry all interim calculations to 5 decimal places and then round your Final answer to the nearest dollar. The tolerance is plusminus 50. Using incremental D/C ratio analysis, which alternative should be selected?
2. Compute the appropriate B/C ratio(s) and decide whether East or West should be constructed.

Answers

Full question attached

Answer and Explanation:

Please find attached

The following is a condensed version of the comparative balance sheets for Tamarisk Corporation for the last two years at December 31.
2020 2019
Cash $ 354,000 $ 156,000
Accounts receivable 360,000 370,000
Investments 104,000 148,000
Equipment 596,000 480,000
Accumulated Depreciation-Equipment (212,000 ) (178,000 )
Current liabilities 268,000 302,000
Common stock 320,000 320,000
Retained earnings 614,000 354,000
Additional information:
Investments were sold at a loss of $20,000; no equipment was sold; cash dividends paid were $60,000; and net income was $320,000.
Prepare a statement of cash flows for 2020 for Swifty Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Answers

Answer:

                              Cash Flow Statement

Cash flow from Operating Activities

Net Income                                                            $296,000

Adjustments

Depreciation                                   $34,000

(212,000- 178,000)

Loss on sale of Investments          $20,000  

Decrease in Accounts Receivable $10,000

(370,000 - 360,000)

Decrease in Current Liabilities      -$34,000

(268,000 - 302,000)

Total Adjustments                                                       $30,000

Cash from operating activities                               $326,000

Cash flow from Investing Activities

Purchase of Equipment          -$116,000

(480,000 - 596,000)

Sale of Investment                  $24,000

(148,000 - 104,000 -20,000)

Cash used in investing activities                            -$92,000

Cash flow from Financing Activities

Issue of shares                         $-    

Dividend Paid                          -$60,000

Cash from financing activities                                 -$60,000

Net Increase in cash                                                   $ 174,000

Opening Balance of Cash                                           $156,000

Closing Balance of Cash                                            $330,000

Alpha Industries is considering a project with an initial cost of $8.2 million. The project will produce cash inflows of $1.93 million per year for 6 years. The project has the same risk as the firm. The firm has a pretax cost of debt of 5.67% and a cost of equity of 11.31%. The debt-equity ratio is 0.62 and the tax rate is 21%. What is the net present value of the project

Answers

Answer:

$347,941.73

Explanation:

First, find the Weighted Average Cost of Capital (WACC). WACC is the minimum return that a project must offer before it can be accepted. It is thus used to discount the future cash flows of a project to its Present Value.

WACC = Ke × E/V + Kd × D/V

where,

Ke = cost of equity

    = 11.31%

E/V = Market Weight of Equity

      = (1/1.62 × 100)

      = 61.73%

Kd = After tax cost of debt

     = 5.67% × ( 1  - 0.21)

     = 4.48 %

D/V = Market Weight of Debt

      = 0.65/1.65 × 100

      = 39.40%

Therefore,

WACC =  11.31% × 0.6773 + 4.48 % × 0.3940

           = 9.43 %

Next, find the net present value of the project using a financial calculator as follows :

CFj -$8,200,000

CFj $1,930,000

CFj $1,930,000

CFj $1,930,000

CFj $1,930,000

CFj $1,930,000

i/yr =  9.43 %

Shift NPV = $347,941.73

At the end of each month, a company pays its employees. Payroll information below is for January, the first month of the fiscal year. Assume that none of the employees exceeds the Federal unemployment tax maximum salary of $7,000 in January. Salaries $ 1,000,000 Federal and state income taxes withheld 170,000 Federal unemployment tax rate 0.80 % State unemployment tax rate (after FUTA deduction) 5.40 % Social Security (FICA) tax rate 7.65 %

Required:
Record salaries expense and payroll tax expense for the January pay period.

Answers

Answer:

January 31, 202x, wages expense

Dr Wages expense 1,000,000

    Cr Federal income taxes withheld payable 170,000

    Cr FICA taxes withheld payable 76,500

    Cr Cash 246,500

   

Taxes are generally paid the next month, that is why they are recorded as payable. This applies to both withheld taxes and payroll taxes.

January 31, 202x, payroll expense

Dr FICA taxes expense 76,500

Dr FUTA taxes expense 8,000

Dr SUTA taxes expense 54,000

    Cr FICA taxes payable 76,500

    Cr FUTA taxes payable 8,000

    Cr SUTA taxes payable 54,000

Pilot plus Pens is deciding when to replace its old machine. The old machine’s current salvage value is $2 million. Its current book value is $1 million. If not sold, the old machine will require maintenance costs of $400,000 at the end of the year, for the next five years. Depreciation on the old machine is $200,000 per year. At the end of five years, the old machine will have salvage value of $200,000 and a book value of $0. A replacement machine costs $3 million now and requires maintenance costs of $500,000 at the end of each year during its economic life of five years. At the end of five years, the new machine will have a salvage value of $500,000. It will be fully depreciated by the straight-line method. In five years, a replacement machine will cost $3,500,000. Pilot will need to purchase this machine regardless of what the choice it makes today. The corporate tax rate is 34% and the appropriate discount rate is 12%. The company is assumed to earn sufficient revenues to generate tax shields from depreciation. Should Pilot Plus replace the old machine now or at the end of five years? no excel and financial calculator, so please show the answer by hand written and how u get to the numbers

Answers

500768473


Because just use adrid method took me 1 hour

The company should replace the machinery now as the NPV of old machine is very less as compared to new machine.

What do you mean by Salvage value?

The estimated value of an item at the end of its useful life is known as salvage value.

Old machine    Depreciation       Cash flow     PV of cash flow

0 2,200,000    

1 (845,000) 112,000  (733,000) (678,704)

2 (845,000) 112,000  (733,000) (628,429)

3 (845,000) 112,000  (733,000) (581,879)

4 (845,000) 112,000  (733,000) (538,777)

5 (845,000) 112,000 120,000 (613,000) (417,197)

Total (2,844,986)

NPV (5,044,986)

[tex]Cash\ flow\ from\ depreciation = Depreciation * Tax rate[/tex]

[tex]PV\ of\ cash\ flow = Cash\ flow / (1 + i )x^{n} , \\where\ is\ 8\% \\n\ is\ no.\ of\ year.[/tex]

[tex]Capital\ gain\ tax\ on\ the\ sale\ for\ old\ machiner\y = Total\ salvage\ value\ of\ old\ machine\ - Book\ value[/tex][tex]Capital\ gain\ tax\ on\ the\ sale\ for\ old\ machinery = 2,200,000 - 1,400,000Capita\ gain\ tax\ on\ the\ sale\ for\ old\ machinery = $800,000[/tex]

[tex]Capital\ gain\ tax = 40\% * Capital\ gain\ tax\ on\ the\ sale\ for\ old\ machineryCapital\ gain\ tax = 40\% * 800,000Capital\ gain\ tax = 0.40 * 800,000Capital\ gain\ tax = $320,000[/tex]

[tex]Effective\ investment\ outlay\ = Cost\ of\ new \machinery - Actual\ cash\ inflow\ from\ sale\ of\ old\ machineryEffective\ investment\ outlay = 4,300,000 - 1,880,000Effective\ investment\ outlay = $2,420,000[/tex]

Therefore, The company should replace the machinery now as the NPV of old machine is very less as compared to new machine.

Learn more about Salvage Value, here;

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The following transactions apply to Jova Company for Year 1, the first year of operation:

a. Issued $17,000 of common stock for cash.
b. Recognized $63,000 of service revenue earned on account.
c. Collected $56,400 from accounts receivable.
d. Paid operating expenses of $36,600.
e. Adjusted accounts to recognize uncollectible accounts expense. Jova uses the allowance method of accounting for uncollectible accounts and estimates that uncollectible accounts expense will be 2 percent of sales on account.

The following transactions apply to Jova for Year 2:

a. Recognized $70,500 of service revenue on account.
b. Collected $64,400 from accounts receivable.
c. Determined that $860 of the accounts receivable were uncollectible and wrote them off.
d. Collected $300 of an account that had previously been written off.
e. Paid $48,100 cash for operating expenses.
f. Adjusted the accounts to recognize uncollectible accounts expense for Year 2. Jova estimates uncollectible accounts expense will be 1 percent of sales on account.

Required:
a. Identify the type of each transaction (asset source, asset use, asset exchange, or claims exchange).
b. Prepare the income statement, statement of changes in stockholders' equity, balance sheet, and statement of cash flows.
c. Prepare closing entries and post these closing entries to the T-accounts. Prepare the postclosing trial balance.

Answers

Answer:

Year 1:

a. Issued $17,000 of common stock for cash.  ⇒ ASSET SOURCE

Dr Cash 17,000

    Cr Common stock 17,000

b. Recognized $63,000 of service revenue earned on account.  ⇒ ASSET SOURCE

Dr Accounts receivable 63,000

    Cr Service revenue 63,000

c. Collected $56,400 from accounts receivable.   ⇒ ASSET EXCHANGE

Dr Cash 56,400

    Cr Accounts receivable 56,400

d. Paid operating expenses of $36,600.   ⇒ ASSET USE

Dr Operating expense 36,600

    Cr Cash 36,600

e. Adjusted accounts to recognize uncollectible accounts expense. Jova uses the allowance method of accounting for uncollectible accounts and estimates that uncollectible accounts expense will be 2 percent of sales on account. ⇒ ASSET USE  

Dr Bad debt expense 132

    Cr Allowance for doubtful accounts 132

Year 2:

a. Recognized $70,500 of service revenue on account.   ⇒ ASSET SOURCE

Dr Accounts receivable 70,500

    Cr Service revenue 70,500

b. Collected $64,400 from accounts receivable.  ⇒ ASSET EXCHANGE

Dr Cash 64,400

    Cr Accounts receivable 64,400

c. Determined that $860 of the accounts receivable were uncollectible and wrote them off.  ⇒ ASSET EXCHANGE

Dr Bad debt expense 860

    Cr Accounts receivable 860

d. Collected $300 of an account that had previously been written off.  ⇒ ASSET EXCHANGE

Dr Accounts receivable 300

    Cr Bad debt expense 300

Dr Cash 300

    Cr Accounts receivable 300

e. Paid $48,100 cash for operating expenses.  ⇒ ASSET USE

Dr Operating expense 48,100

    Cr Cash 48,100

f. Adjusted the accounts to recognize uncollectible accounts expense for Year 2. Jova estimates uncollectible accounts expense will be 1 percent of sales on account.  ⇒ ASSET USE

Dr Bad debt expense 117

    Cr Allowance for doubtful accounts 117

trial balance year 1

Dr Cash 36,800

Dr Accounts receivable 6,468

Cr Common stock 17,000

Cr Service revenue 63,000

Dr Operating expense 36,600

Dr Bad debt expense 132

Income Statement

Year 1

Service revenue                                       $63,000

Expenses:

Operating expense $36,600Bad debt expense $132                 ($36,732)

Net income                                                $26,268

Balance Sheet

Year 1

Assets:

Cash $36,800

Accounts receivable $6,468

Total Assets $43,268

Equity:

Cr Common stock 17,000

Retained earnings $26,268

Total equity $43,268

Statement of changes in stockholders' equity

Year 1

Beginning balance                       $0

Common stock issued               $17,000

Net income                                $26,268

Ending balance                          $43,268

trial balance year 2

Dr Cash 16,600

Dr Accounts receivable 5,123

Cr Service revenue 70,500

Dr Operating expense 48,100

Dr Bad debt expense 677

Income Statement

Year 2

Service revenue                                       $70,500

Expenses:

Operating expense $48,100Bad debt expense $677                 ($48,777)

Net income                                                $21,723

Statement of changes in stockholders' equity

Beginning balance:

Common stock issued               $17,000

Retained earnings                     $26,268

Net income                                $21,723

Ending balance                          $64,991

Balance Sheet

Year 2

Assets:

Cash $53,400

Accounts receivable $11,591

Total Assets $64,991

Equity:

Cr Common stock 17,000

Retained earnings $47,991

Total equity $64,991

Statement of cash flows

Year 2

Net income                                           $21,723

Adjustments to net income:

Increase in accounts receivable         ($5,123)

Net cash from operating activities     $16,600

Net cash increase                               $16,600

Beginning cash balance                    $36,800

Ending cash balance                         $53,400  

Each quarter, Craig Anderson, who owns a chain of auto repair shops, does a detailed analysis of his firm's competitors. This analysis is called ___________ analysis. Group of answer choices competitor challenger strategic participant industry

Answers

Answer:

Competitor analysis

Explanation:

In any business, an analysis of competition is very essential as it gives an understanding of your competitive posting relative to competitors, provide or generate insights into competitive strategies. Competitor analysis encompasses insights benefited to influence and develop business strategy,identify current and potential competitors. the bargaining of power of supplier, the bargaining power of customers the threat of new entrants and also the threat of substitute products and services.

For each of the following pairs of goods, state whether the cross-price elasticity is likely positive, negative, or zero. Explain your answers.
a. Hulu and Netflix.
Close to zero. While they are substitutes they are not close substitutes.
Negative. They are complements.
Positive. They are close substitutes.
b. Tortilla chips and salsa.
Close to zero. While they are substitutes they are not close substitutes.
Negative. They are complements.
Positive. They are close substitutes.
c. Movie and popcorn.
Positive. They are close substitutes.
Close to zero. While they are substitutes they are not close substitutes.
Negative. They are complements.
d. Running shoes and high heels.
Negative. They are complements.
Positive. They are close substitutes.
Close to zero. While they are substitutes they are not close substitutes.

Answers

Answer:

a. Hulu and Netflix.

Positive. They are close substitutes

Hulu and Netflix both provides television shows, so a consumer can choose between them. They are good substitutes

b. Tortilla chips and salsa.

Negative. They are complements.

Tortilla chips are consumed with salsa sauce. So a demand for salsa increases so does demand for tortilla chips.

c. Movie and popcorn.

Negative. They are complements.

The more people watch movies the more they will want to buy popcorn.

d. Running shoes and high heels

Close to zero. While they are substitutes they are not close substitutes.

Each has its own time of use. Consumers by them independently.

Explanation:

Cross price elasticity is a measure of the quantity demanded of one good to changes in price of another good.

So when a good's demand reduces with increase in price of another it is negative cross price elasticity. This is common with complements.

When quantity demanded of a good increases with increase in price of another, they are substitutes.

However when there is little effect on the quantity demanded with increase in price of the other good they are unrelated

(D)
Life membership fees received by a club is
A. Revenue receipt
(B)
(C) Both (A) and (B)
(D)
Capital receipt
None of these​

Answers

Answer:

(D)  Capital receipt

Explanation:

The life membership fee is a one-time lump sum amount paid by a new member. It gives a member access to the club facilities for the rest of their lives. Life membership is treated as a capital receipt and added to the capital fund. It appears on the liabilities side in the balance sheet.

Life membership is not treated as income for a particular year because the one-time payments permit a member lifetime access to the club services.

Assume that you have a $100,000 account and you are willing to risk 5% of your capital on an idea. You determine that the there is $4 of risk in your trade. What should be your maximum position size

Answers

Answer:

$1,250 Shares

Explanation:

Calculation for What should be your maximum position size

First step is to calculate the 5% risk of your capital

Capital risk =5%*$100,000

Capital risk=$5,000

Last step is to calculate What should be your maximum position size

Maximum position size=$5,000/$4

Maximum position size=$1,250 Shares

Therefore What should be your maximum position size is $1,250 Shares

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