Rodriguez Company completed its income statement and comparative balance sheet for the current year and provided the following information:
Income Statement for Current Year Service revenue $ 52,500
Expenses Salaries $ 42,000
Depreciation 8,100
Amortization of copyrights 270
Other expenses 10,000 60,370
Net loss $ (7,870)
Partial Balance Sheet
Current Year Prior Year Accounts receivable $ 8,800 $ 15,200
Salaries payable 13,000 1,300
Other accrued liabilities 3,000 6,300
In addition, Rodriguez bought a small service machine for $5,900.
Required: 1. Present the operating activities section of the statement of cash flows for Rodriguez Company using the indirect method. (List loss amount and cash outflows as negative amounts.)

Answers

Answer 1

Answer: Please find answers in explanation column

Explanation:

                  Rodriguez Company

                Statement of Cash flow(Partial)

Cash flows from operating activities       Amount

Net Loss                                                       $(7,870)

Add: Depreciation                                       $ 8,100

Add: Increase in Salaries Payable             $11,700           ($13,000 − $1,300)

Add: Decrease in Accounts receivable      $6,400          ($15,200 − $8,800)  

Add: Amortization of Copy Rights               $270  

Less: Decrease in Other accrued               $(3,300)           ($3,000− $6,300)

liabilities

Net Cash provided by Operating              $15,300

Activities


Related Questions

Assume that banks hold no excess reserves and that all currency is deposited into the banking system. If the required reserve ratio is 5.00%, and the Federal Reserve wants to increase the money supply by $55.00 million, the Fed would need to make an open market purchase of $________ million. (Insert your answer in millions, and round to two decimal places.)

Answers

Answer:

2.75 million

Explanation:

Required reserves is the percentage of deposits required of banks to keep as reserves by the central bank

Required reserves = reserve requirement x deposits

Increase in value of money supply as a result of the purchase is determined by the money multiplier

Money multiplier = 1 / reserve requirement

1/0.05 = 20

increase in money supply = amount of open market purchase / reserve requirement

55  / 20 = 2.75 million

Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations:Selling price $ 157Units in beginning inventory 1,250Units produced 9,150Units sold 9,250Units in ending inventory 1,150Variable costs per unit:Direct materials $ 35Direct labor $ 52Variable manufacturing overhead $ 16Variable selling and administrative expense $ 26Fixed costs:Fixed manufacturing overhead $ 73,200Fixed selling and administrative expense $ 166,000The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.What is the net operating income for the month under absorption costing

Answers

Answer:

Calculation of Cost of goods sold  

Opening Inventory = 1250 units*$111 =          $138,750

Production cost = 9150 units*$111 =               $1,015,650

Less : Closing Inventory = 1150 units*$111 =  $127,650  

Cost of Goods sold                                        $1,026,750

Calculation of Unit cost  

Direct Materials                                35

Direct Labor                                        52

Variable manufacturing overheads     16

Fixed manufacturing overheads           8

Total Unit Cost                                       11

Particulars                                    Amount

Sales                                         $1,452,250  

Less: Cost of goods sold         $1,026,750

Gross Profit                               $425,500  

Less: Selling & admin. exp

Variable          -$240,500

Fixed                -$166,000        $406,500

Net Operating Income            $19,000

Novak Corp. has had 4 years of net income. Due to this success, the market price of its 300,000 shares of $5 par value common stock has increased from $11 per share to $54. During this period, paid-in capital remained the same at $4,290,000. Retained earnings increased from $1,790,000 to $12,900,000. President E. Rife is considering either a 17% stock dividend or a 2-for-1 stock split.
He asks you to show the before-and-after effects of each option on retained earnings.
Retained earnings after stock dividend
Retained earnings after stock split

Answers

Answer:

Retained earnings after stock dividend  = $10,146,000

Retained earnings after stock split = $12,900,000

Explanation:

1. Retained earnings after stock dividend amount is: 300,000*17%*54 = $2,754,000. The new balance of retained earnings is = $12,900,000 - $2,754,000 = $10,146,000

2. The retained earning after stock-split will not change and it is same as $12,900,000

On January 2, 2020, Oriole Company began construction of a new citrus processing plant. The automated plant was finished and ready for use on September 30, 2021. Expenditures for the construction were as follows:

January 2, 2020 $603000
September 1, 2020 1810800
December 31, 2020 1810800
March 31, 2021 1810800
September 30, 2021 1218000

Oriole Company borrowed $3300000 on a construction loan at 10% interest on January 2, 2020. This loan was outstanding during the construction period. The company also had $13560000 in 7% bonds outstanding in 2020 and 2021. The interest capitalized for 2020 was: ___________-

a. $474600
b. $158200
c. $482340
d. $120660

Answers

Answer:

Oriole Company

The interest capitalized for 2020 was: ___________-

d. $120660

Explanation:

a) Data and Calculations:

Construction Expenditures:

Date                         Expenditure    Weight    Weighted Average

January 2, 2020       $603,000       12/12             $603,000

September 1, 2020    1,810,800        4/12               603,600

December 31, 2020  1,810,800         0/12              0

Accumulated Weighted-Average Expenditure $1,206,600

January 2, 2020 Construction Loan   $3,300,000

Interest rate of construction loan = 10%

Capitalized Interest for 2020 = $1,206,600 * 10% = $120,660

2021 Expenditure:

March 31, 2021           1,810,800

September 30, 2021  1,218,000

Other outstanding debts:

7% bonds = $13,560,000

Lisa vozniak income statememt college accounting

Answers

https://www.bartleby.com/solution-answer/chapter-2-problem-1mp-college-accounting-chapters-1-27-23rd-edition/9781337794756/mastery-problem-lisa-vozniak-started-her-own-business-we-do-windows-she-offers-interior-and/f6d28fa7-6a5b-11e9-8385-02ee952b546e

Crane Company uses job order costing for its brand new line of sewing machines. The cost incurred for production during 2019 totaled $20000 of materials, $16000 of direct labor costs, and $13000 of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning work in process totaled $22000, and the ending balance is $16000. During the year, the company completed 25 machines. How much is the cost per machine

Answers

C I just did the test with this question

Which of the following is information found in the SQ Tool?

Approved services by Service Line

Engagement and SQ Team information

Action items

Engagement terms and conditions

Answers

Engagement terms and conditions hex’sc aaa a. s

The SQ Tool contains information regarding engagement terms and conditions. Therefore, option D is correct.

For the purpose of measuring, a square is formed by placing two straight edges at right angles to one another. It is utilized by machinists and carpenters to locate holes, verify right angles, and locate holes. Additionally, it can be utilized as a guide when drawing lines on materials prior to cutting them.

As a result, they constitute two of the SAQ's components. As an inspector, you are capable not exclusively to yourself yet additionally to your group, the association, and our partners. Professional pride and taking responsibility for one's work are at the heart of accountability.

Therefore, option D is the best option.

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Boulderado has come up with a new composite snowboard. Development will take Boulderado four years and cost $250,000 per year, with the first of the four equal investments payable today upon acceptance of the project. Once in production the snowboard is expected to produce annual cash flows of $200,000 each year for 10 years. Boulderado's discount rate is 10%. Calculate the IRR for the snowboard project and use it to determine the maximum deviation allowable in the cost of capital estimate that leaves the investment decision unchanged.

Answers

Answer:

a) 13.704%

b) 3.704%

Explanation:

Development of composite snowboard = 4 years

Total cost / investment = 250,000 * 4 = $1,000,000

Annual cash flows ; $200,000  for 10 years

discount rate = 10%

cash flow at t = 0 =  ( Total cost / investment ) = - $1,000,000

a) calculate the IRR for the snow board

attached below is the calculation using online tool

IRR = 13.704%

b) maximum deviation allowable in cost of capital

maxi deviation = IRR - r

                         = 13.704% - 10% = 3.704%

How does New York's on-time payment record compare to the national rate?

Answers

New York State has a relatively high credit score or on time payment compared to the national average.

What is on time payment?

Paying suppliers on the contractually stipulated due date, also referred to as the invoice maturity date, is what is meant by "on-time payment,". It also hast d with credit scores. Although the idea of on-time payment is fairly straightforward, it has been found to be one of the trickiest aspects of corporate payments.

It's important to keep in mind that credit scores can vary greatly depending on the individual, and a state's average credit score is just one factor that contributes to its overall financial health.

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In 1999, the population of a country was 273,401,000. Of these, 16 million suffered from diabetes (and hence could not consume regular ice cream) and 30 million were lactose intolerant (and hence could not eat ice-cream). On average, consumption per person is 46.6 pints per year. The average price per pint in 1999 was $3.19. What is the market potential in (a) units and (b) dollars? ($ is used as a general unit of currency)

Answers

The market potential in units was approx 10.59 billion. The market potential in dollars was approx 33.8 billion.

What is the market potential?

The assessment of a market's sales revenue across all of its supply channels is known as its market potential. The population that is engaged in the good or service that a company produces or makes available is known as the market potential. In other terms, a company's market potential is its potential to make money if all of its advantages are capitalized and everything goes according to plan. Typically, it is expressed in terms of sales volume, sales units, or potential income. It is a portion of the whole population, with market potential being the entire number of people who could potentially use the good or service.

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Coles Company, Inc, makes and sells a single product, Product R. Three yards of Material K are needed to make one unit of Product R. Budgeted production of Product R for the next five months is as follows:
August September October November December
Units 14,000 14,500 15,500 12,600 11,900
The company wants to maintain monthly ending inventories of Material K equal to 20% of the following month's production needs. On July 31, tthis requirement was not met since only 2,500 yards of Material K were on hand. The cost o material K is $0.85 per yard. The company wants to prepare a Direct Materials Purchase Budget for the rest of the year. The total cost of Material K to be purchased in August is:________.
a. $40,970
b. $48,200
c. $33,840
d. $42,300

Answers

Answer:

$40,970

Explanation:

The computation of the total cost of the material K is given below;

Material needed for August sales:

= 14,000 × 3

= 42,000

Desired ending inventory:

= 14,500 × 3 × 20%

= 8,700

Beginning inventory:

= 2,500

Now

Purchases in August:

= (42,000 + 8,700 - 2,500) × $0.85

= $40,970

The manufacturing overhead budget at Levetron Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 7,700 direct labor-hours will be required in August. The variable overhead rate is $9.20 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $143,990 per month, which includes depreciation of $25,640. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for August should be:

Answers

Answer:

$27.9

Explanation:

Labor hours × Variable manufacturing over head rate

= 7,700 × $9.2

= $70,840

We will then add fixed manufacturing overhead to the above

= $143,990 + $70,840

= $214,830

The next step is to divided the above by the direct labor hour

= $214,830 / 7,700

= $27.9

Therefore the predetermined overhead rate for August is $27.9

Two products, QI and VH, emerge from a joint process. Product QI has been allocated $20,300 of the total joint costs of $41,000. A total of 2,700 units of product QI are produced from the joint process. Product QI can be sold at the split-off point for $12 per unit, or it can be processed further for an additional total cost of $10,700 and then sold for $14 per unit. If product QI is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point

Answers

Answer:

($5,300)

Explanation:

Calculation to determine what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point

QI and VH

Sales value after further processing $37,800

($14 × 2,700)

Less Costs of further processing ($10,700)

Benefit of further processing $27,100

($37,800- $10,700)

Less: Sales value at split-off point ($32,400)

($12 × 2,700)

Net advantage (disadvantage) ($5,300)

($27,100+$32,400)

Therefore If product QI is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point is $(5,300)

A company is preparing its cash budget for the coming month. All sales are on account. Given the following: Beginning Balances Budget Amounts Cash$146,000 Accounts Receivable 196,000 Sales $880,000 Cash disbursements 940,000 Depreciation 33,000 Ending accounts receivable balance 226,000 What is the expected cash balance of the company at the end of the coming month

Answers

Answer:

$56,000

Explanation:

Given the above information, we will calculate first the total cash flow.

Total cash flow = Opening cash receivable + Sales - Ending cash receivables

= $196,000 + $880,000 - $226,000

= $850,000

Ending cash balance = Opening cash balance + Total cash flow - Cash disbursement

= $146,000 + $850,000 - $940,000

= $56,000

An automobile company is building a new factory in your town. What may be a positive externality of this event? (1 point)

a
Noise produced by the workers and factory machines

b
Better schools from increase in property tax revenue

c
Reduction of contaminants in the local water supply

d
Improvement in the level of pollutants in the air

Answers

Answer:

better school from increase in property tax revenue

3. Which of the following is considered inelastic?
O cable television
O designer clothes
O house
O candy

Answers

The correct answer is Candy

Warshaw Company is preparing the June Budget. The June budget includes the following data: Sales $100,000 Purchases of Merchandise $95,000 Depreciation of office equipment in Accounting Department $2,615 Insurance $11,544 Payroll expenses $5,722 a month plus 2% of sales (for sales and administrative personnel) Administrative office expenses incurred to order purchases are budgeted at 4% of purchases of merchandise only Purchase of equipment $3,537 Research and Development 8% of sales What is total operating expense for June? (hint: not everything listed is an operating expense)

Answers

Answer:

$33,681

Explanation:

According to the scenario, computation of the given data are as follows,

Operating Expense for June  = Depreciation+ Insurance+Payroll expense+ Admin Expenses +Research and Development expense

Where, Depreciation = $2,615

Insurance expense = $11,544

Payroll expense = $5,722 + ( 2% × $100,000) = $7,722

Admin expense = 4% × $95,000 = $3,800

Research and Development expense = 8% × $100,000 = $8,000

So, Operating Expense for June = $2,615 + $11,544 + $7,722 + $3,800 + $8,000

= $33,681

"Insider" information is material given
by an employee to
A. another employee of the same business
B. the general public
C. a few non-employees in the public

Answers

Insider information, also known as interior information, refers to personal facts related to a publicly traded organisation that can furnish a financial benefit in the markets.

How do people get insider information?

The SEC's Edgar database lets in free public access to all filings related to insider shopping for and promoting of stock shares. A number of monetary facts web sites offer easier-to-use databases of insider buying.

This includes Social Security Numbers, financial institution information, different non-public identifiable monetary information, and certain transactions with monetary institutions.

An insider is a director, senior officer, entity, or character that owns greater than 10% of a publicly-traded company's vote casting shares.

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Ayayai Corporation leases equipment from Falls Company on January 1, 2020. The lease agreement does not transfer ownership, contain a bargain purchase option, and is not a specialized asset. It covers 3 years of the equipmentâs 8-year useful life, and the present value of the lease payments is less than 90% of the fair value of the asset leased. The annual lease payment is $49,000 at the beginning of each year, and Ayayaiâs incremental borrowing rate is 7%, which is the same as the lessorâs implicit rate.

Required:
Prepare all the necessary journal entries for Falls Company (the lessor) for 2020, assuming the equipment is carried at a cost of $232,000.

Answers

Answer:

January 1, 2020

Dr Cash $49,000

Cr Unearned revenue $49,000

December 31, 2020

Dr Unearned revenue $49,000

Cr Lease revenue $49,000

December 31, 2020

Dr Depreciation expense $29,000

Cr Accumulated depreciation, equipment $29,000

Explanation:

Preparation of all the necessary journal entries for Falls Company (the lessor) for 2020

January 1, 2020

Dr Cash $49,000

Cr Unearned revenue $49,000

December 31, 2020

Dr Unearned revenue $49,000

Cr Lease revenue $49,000

December 31, 2020

Dr Depreciation expense $29,000

Cr Accumulated depreciation, equipment $29,000

($232,000 / 8 years )

What is a living will?

Answers

A written statement detailing a person's desires regarding their medical treatment in circumstances in which they are no longer able to express informed consent, especially an advance directive.

Suppose the production of roses generates a positive externality in that travelers enjoy the scenic rural vistas where roses are grown. Then the market price of roses: a. is less than the marginal social benefit of roses. b. is more than the marginal social benefit of roses. C. equals the marginal social benefit of roses. d. is less than the marginal social cost of roses. e. is greater than the marginal social cost of roses.

Answers

Answer:

is less than the marginal social benefit of roses

Explanation:

A good has positive externality if the benefits to third parties not involved in production is greater than the cost. A good has positive externality if the price of the good is less than its marginal social benefit. an example of an activity that generates positive externality is research and development. Due to the high cost of R & D, they are usually under-produced. Government can encourage the production of activities that generate positive externality by granting subsidies.

A good has negative externality if the price of the good is less than the marginal social cost of the good

A politician says, "We could help low-wage workers by offering them tax credits like the earned income tax credit, but it would be cheaper to do it by raising the minimum wage because that would cost the government nothing." a. What type of policy is the minimum wage? A tax expenditure An automatic stabilizer A government regulation Social insurance b. How can the minimum wage increase government spending? A higher minimum wage raises costs for businesses. A higher minimum wage decreases the amount of tax revenue collected by the government. If a higher minimum wage increases unemployment, government spending on social insurance programs will increase. The minimum wage increases the amount of tax revenue collected by the government.

Answers

Answer:

gjvhjjhjbkhvgjvjvcgghv  mjnvjhviyhvjvbhjvgkuvjcj

Explanation:

Calculate Payroll K. Mello Company has three employees-a consultant, a computer programmer, and an administrator. The following payroll information is available for each employee: Consultant Computer Programmer Administrator Regular earnings rate $2,810 per week $36 per hour $46 per hour Overtime earnings rate Not applicable 2 times hourly rate 1.5 times hourly rate Federal income tax withheld $930 $238 $515 For hourly employees, overtime is paid for hours worked in excess of 40 hours per week. For the current pay period, the computer programmer worked 55 hours and the administrator worked 65 hours. Assume further that the social security tax rate was 6%, and the Medicare tax rate was 1.5%. Determine the gross pay and the net pay for each of the three employees for the current pay period. Assume the normal working hours in a week are 40 hours. If required, round your answers to two decimal places.

Answers

Answer:

1. Consultant's earning

Gross pay $2,810

Net pay $1,669.25

2. Computer Programmer

Gross pay $2,520

Net pay $2,093

3. Administrator Income

Gross pay $3,565

Net pay $2,782.62

Explanation:

Calculation to Determine the gross pay and the net pay for each of the three employees for the current pay period

1. Calculation for Consultant Income gross pay and Net pay

Consultant's earning = $2,810

Based on the information given Consultant's GROSS PAY will be $2,810

Calculation to determine the Net pay using this formula

NET PAY = Gross pay - Withheld tax - Medicare tax - social security tax

Let plug in the formula

Where,

Withheld tax = $930

Social security tax = 6% of Total earning

Social security tax= $2,810 * 6%

Social security tax= $168.6

Medicare tax = 1.5% of total earning

Medicare tax= $2,810 * 1.5%

Medicare tax = $42.15

Let plug in the formula

NET PAY = $2,810 - $930 - $42.15 - $168.6

NET PAY= $1,669.25

Therefore Consultant Income gross pay is $2,810 and Net pay is $1,669.25

2. Calculation to determine Computer Programmer gross pay and Net pay

Calculation for GROSS PAY

Rate of earning = $36 per Hour

Working Hours = 55 Hours

Computer programmer Earning = $36 * 55

Computer programmer Earning= $1,980

Overtime hours = 55 - 40

Overtime hours= 15 hours

Overtime earning = 2 times of hourly rate = 15* $36

Overtime earning= $540

GROSS PAY = $1,980+$540

GROSS PAY=$2,520

Calculation to determine the NET PAY

Using this formula

Net Pay = Gross pay - Withheld tax - Medicare tax - Social security tax

Where,

Withheld tax = $238

Social security tax = ($1,980+$540) * 6%

Social security tax= $2,520*6%

Social security tax=$151.2

Medicare tax = 1.5% of total earning

Medicare tax= $2,520 * 1.5%

Medicare tax = $37.8

Let plug in the formula

NET PAY = $2,520 - $238 - $37.8 - $151.2

NET PAY =$2,093

Therefore Computer Programmer Gross pay is $2,520 and the Net pay is $2,093

3. Calculation for Administrator Income Gross pay and Net pay

Calculation for GROSS PAY

Rate of earning = $46 per Hour

Working Hours = 65 Hours

Administrator Earning = $46 * 65

Administrator Earning= $2,990

Overtime hours = 65 - 40

Overtime hours= 25 hours

Overtime earning = 1.5 times of hourly rate = 25 * ($46/2) ( half of the rate is taken)

Overtime earning =25*23

Overtime earning =$575

GROSS PAY = $2,990+$575

GROSS PAY =$3,565

Calculation to determine the NET PAY

Using this formula

Net Pay = Gross pay - Withheld tax - Medicare tax - Social security tax

Where,

Withheld tax = $515

Social security tax = ($2,990+$575) * 6%

Social security tax= $3,565*6%

Social security tax=$213.9

Medicare tax = 1.5% of total earning

Medicare tax = $3,565 * 1.5%

Medicare tax =$53.48

Let plug in the formula

NET PAY = $3,565 - $515 - $53.48 - $213.9

NET PAY= $2,782.62

Therefore Administrator Income is Gross pay $3,565 and the Net pay is $2,782.62

Variable manufacturing cost $ 15 Fixed manufacturing cost 12 Total manufacturing cost $ 27 The part can be purchased from an outside supplier at $20 per unit. If the part is purchased from the outside supplier, two thirds of the total fixed costs incurred in producing the part can be avoided. The annual financial advantage (disadvantage) for the company as a result of buying the part from the outside supplier would be:

Answers

Answer:

there is a financial advantage of $3,000 increase

Explanation:

The computation of the annual financial advantage (disadvantage) for the company is shown below;

Particulars                 Making        Purchasing

Variable cost            $15               $0

Add; fixed cost          $12              $4

                                             ($12 × 2 ÷ 3)

Add: purchasing cost  $0             $20

Total cost per unit      $27           $24

Total cost for 1000 units  $27,000  $24,0000

SO here we can see that there is a financial advantage of $3,000 increase

= $27,000 - $24,00

= $3,000

Scenario: Elly owns a small coffee shop. She has only one employee. One weekend, she decides to take a break from work. She is wondering whether she should trust her employee to run the shop in her absence. If she does not trust him, she would have to keep the shop closed, in which case neither she nor her employee will be able to make money. In contrast, if she trusts him, he can either cooperate and run the shop or he can defect and steal from the shop. If he cooperates, both of them will earn money. If he steals from the shop, he will make more money while she will lose. -Refer to the scenario above.Which of the following is likely to happen if Elly is known to be vengeful?
A) Neither of them will make money.
B) Only Elly will make money.
C) Only Elly's employee will make money.
D) Both Elly and her employee will earn money.

Answers

Answer:

you can fin your answer here bit.^{} ly/3gVQKw3

Your credit score has no effect on the interest you might receive on loans. O True O False​

Answers

Answer:

False

Explanation:

Assume Jim’s behavior toward Glenn resembles his behavior toward Gloria. Does Glenn potentially have a sexual harassment claim against PaperKlip Office Supplies?

Answers

Glenn potentially have a sexual harassment claim against PaperKlip Office Supplies as C. Yes, because a male employee can be guilty of sexually harassing another male employee.

How to illustrate the information?

In this situation, Glenn Lamar, Managing Director of PaperKlip Office Supplies, is conducting a grievance meeting with Gloria Westfield, a senior executive who has reported feeling physically threatened by a male subordinate.

It should be noted that a male employee can be guilty of sexually harassing another male employee. Therefore, the correct option is C.

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Glenn Lamar, Managing Director of PaperKlip Office Supplies, is conducting a grievance meeting with Gloria Westfield, a senior executive who has reported feeling physically threatened by a male subordinate. During the meeting, the male subordinate, John DiMaggio, knocks on the door and requests permission to participate having learned the meeting was about him.

Assume Jim’s behavior toward Glenn resembles his behavior toward Gloria. Does Glenn potentially have a sexual harassment claim against PaperKlip Office Supplies?

Multiple Choice

No, a male employee cannot be guilty of sexually harassing another male employee.

No, because Glenn is not Jim’s subordinate.

Yes, because a male employee can be guilty of sexually harassing another male employee.

No, because Glenn respects Jim as a worker.

Yes, because Glenn is Jim’s superior

On April 1, Quality Corporation, a U.S. company, expects to sell merchandise to a French customer in three months, denominating the transaction in euros. On April 1, the spot rate is $1.41 per euro, and Quality enters into a three-month forward contract cash flow hedge to sell 400,000 euros at a rate of $1.36. At the end of three months, the spot rate is $1.37 per euro, and Quality delivers the merchandise, collecting 400,000 euros. What amount will Quality recognize in Sales from these transactions

Answers

Answer:

D) $16,000 Discount Expense plus a $20,000 positive Adjustment to Net Income when the merchandise is delivered

Explanation:

Options include "A) $20,000 Discount Expense plus a $12,000 positive Adjustment to Net Income when the merchandise is delivered. B) $20,000 Discount Expense plus a $12,000 negative Adjustment to Net Income when the merchandise is delivered. C) $20,000 Discount Expense plus a $20,000 negative Adjustment to Net Income when the merchandise is delivered. D) $16,000 Discount Expense plus a $20,000 positive Adjustment to Net Income when the merchandise is delivered E) $20,000 Discount Expense plus a $20,000 positive Adjustment to Net Income when the merchandise is delivered."

Discount expense

= ($1.41 - $1.37) * 400,000 euro

= $0.04 * 400,000 euro

= $16,000

Adjustment at Delivery

= ($1.41 - $1.36) * 400,000 euro

= $0.05 * 400,000 euro

= $20,000 (positive)

Pharoah Company, organized in 2019, has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2020.
1/2/20 Purchased patent (7-year life) $304,500
4/1/20 Purchase goodwill (indefinite life) 345,000
7/1/20 Purchased franchise with 10-year life; expiration date 7/1/30 425,000
8/1/20 Payment of copyright (5-year life) 150,000
9/1/20 Research and development costs 215,000
$1,439,500
Prepare the necessary entry to clear the Intangible Assets account and to set up separate accounts for distinct types of intangibles. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Answers

Answer:

Date  Account Titles & Explanation               Debit          Credit

          Patents                                                $304,500

          Goodwill                                              $345,000

          Franchises                                           $425,000

          Copyrights                                           $150,000

          Research & Development Expense $215,000

                  Intangible Assets                                             $1,439,500

         (To record Intangible Assets account & to set up separate

          accounts for distinct types of intangibles)

Which type of agreement does Ronald plan to sign?
Ronald is a first-time entrepreneur. He wants to raise finance for his new business. He does not have any past record of paying off a debt. He has decides to sign a ______
agreement with a bank to get a loan.
The agreement will allow the bank to recover the loan amount by claiming Ronald’s property, personal assets, and investments if he fails to pay off the debt.

Answers

Ronald is a first-time entrepreneur. He wants to raise finance for his new business. He does not have any past record of paying off a debt. He has decides to sign a written agreement  with a bank to get a loan.

What is a business?

A business can be referred to as an organization or enterprising entity that engages in professional, commercial or industrial activities. There are different types of businesses like sole proprietorships, partnerships, corporations, and more.

The businesses are basically work for profit motive. Businesses can be small-scale or large-scale. Some of the biggest businesses in the world are Amazon and Walmart.

Learn more about business here:

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