Hydra Ltd owns 100% of Red Ltd.
On 1 July 2017, Hydra Ltd sold an item of plant to Red Ltd for $200 000. At the time of sale, the plant had an original cost of $300 000, a carrying amount of $220 000 and a remaining useful life of 8 years. The tax rate is 30%.
(a) The trainee accountant, Lara, is asked to prepare all consolidation journals for the year ending 30 June 2021. Lara says no consolidation entry is necessary as the parent company sold to the subsidiary in the year ending 30 June 2018 and a consolidation entry would only be needed in the current year if the subsidiary had sold tothe parent. Provide a brief report to Lara, explaining why her reasoning is not correct.
(b) Prepare the correct consolidation/elimination entries for the year ending 30 June2021.
Note: journals must be presented in a professional manner and all workings shown.
(c) Why must a depreciation adjustment be made as part of the consolidation/elimination entries prepared in (b)?

Answers

Answer 1

(a) Lara's reasoning is not correct because consolidation entries are required to eliminate the effects of intercompany transactions between the parent and subsidiary, regardless of the direction of the transaction. In this case, the sale of the plant from Hydra Ltd to Red Ltd needs to be eliminated in the consolidation process.

(b) Consolidation/elimination entries for the year ending 30 June 2021:

Eliminate the gain on sale of plant:

Dr. Retained Earnings (Hydra Ltd) $20,000

Cr. Gain on Sale of Plant $20,000

Adjust the carrying amount of the plant:

Dr. Plant (Red Ltd) $80,000

Cr. Accumulated Depreciation $80,000

Adjust the retained earnings of Red Ltd for the impact of intercompany gain:

Dr. Retained Earnings (Red Ltd) $20,000

Cr. Retained Earnings (Hydra Ltd) $20,000

(c) A depreciation adjustment is required as part of the consolidation/elimination entries to ensure that the carrying amount of the plant on the consolidated financial statements reflects its true economic value. By eliminating the intercompany profit on the sale, the carrying amount of the plant needs to be adjusted to its original cost of $300,000, which includes the remaining depreciation expense. This adjustment ensures consistency and accuracy in the consolidated financial statements by aligning the depreciation expense with the plant's original cost and remaining useful life.

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Related Questions

If the nominal interest rate per year is 10 percent and the inflation rate is 4 percent, what is the exact real rate of interest? Select one:
a. 5.76 percent
b. 10.0 percent
c. 6 percent
d. 14.0 percent

Answers

To calculate the exact real rate of interest, we need to adjust the nominal interest rate by subtracting the inflation rate. In this case, the nominal interest rate is 10 percent and the inflation rate is 4 percent.

Real Rate of Interest = Nominal Interest Rate - Inflation RateReal Rate of Interest = 10% - 4% = 6%Therefore, the exact real rate of interest is 6 percent (option c). This represents the true increase in purchasing power that an investor would earn after accounting for inflation. It reflects the rate at which the investor's wealth can grow in real terms, considering the erosion of purchasing power caused by inflation.To calculate the exact real rate of interest, we need to adjust the nominal interest rate by subtracting the inflation rate.. In this case, the nominal interest rate is 10 percent and the inflation rate is 4 percent.

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In January of current year, Wanda transferred machinery FMV $200,000 AB $30,000 to controlled corporation, Oriole, in a sec. 352 transfer. Wanda deducted depreciation on the machinery in the amount of $165,000 when she held it as a sole proprietor. Later during the year, Oriole sells the machinery for $190,000. What are the tax consequences to Wanda and Oriole on the sale of the machinery?

Answers

The tax consequences to Wanda and Oriole on the sale of the machinery involve the treatment of the gain or loss realized from the transaction.

In a Section 352 transfer, when Wanda transferred the machinery with a fair market value (FMV) of $200,000 and an adjusted basis (AB) of $30,000 to Oriole, it was considered a transfer to a controlled corporation. In this case, Wanda did not recognize any gain or loss on the transfer, and Oriole's basis in the machinery would be equal to Wanda's adjusted basis of $30,000.

However, it's important to note that Wanda had previously deducted depreciation on the machinery in the amount of $165,000 when she owned it as a sole proprietor. The depreciation deduction reduces the adjusted basis of the property. Therefore, Wanda's adjusted basis in the machinery for tax purposes would be $30,000 (original AB) - $165,000 (depreciation deduction) = -$135,000. Since the adjusted basis cannot be negative, it is adjusted to zero.

When Oriole sells the machinery for $190,000 later in the year, the tax consequences depend on the sales price compared to Oriole's basis. Since Oriole's basis in the machinery is $30,000 (the adjusted basis inherited from Wanda), the sale results in a gain of $190,000 (sales price) - $30,000 (basis) = $160,000.

For Oriole, the gain of $160,000 would be recognized as taxable income. The corporation would report this gain on its tax return and pay tax on it at the applicable corporate tax rate. The specific tax treatment would depend on the jurisdiction and tax laws applicable to Oriole.

As for Wanda, since she transferred the machinery to Oriole in a tax-free transfer, she would not have any immediate tax consequences on the sale of the machinery by Oriole. Wanda already deducted the depreciation as a sole proprietor, and she would not be directly taxed on the gain realized by Oriole.

It's worth mentioning that tax laws can be complex, and the specific circumstances of the transfer and sale may have additional implications. Consulting a tax professional or accountant would be advisable to ensure accurate and up-to-date information regarding the tax consequences for both Wanda and Oriole in this particular scenario.

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Huron Retirement Home is a new not-for-profit organization. Its annual revenues are projected to be approximately $200,000. The organization purchased equipment and furnishings for $70,000. It paid $20,000 cash and borrowed the remaining $50,000. Which of the following ways of accounting for the purchase would not be allowed?
O a. As a $70,000 expense
O b. None of these
O c. As a $20,000 expense and a $50,000 asset that is not amortized
O d. As a $70,000 asset that is depreciated

Answers

This is because this purchase is not a regular expense, but rather a one-time purchase that is intended to last a long time. The cost of the purchase should be recorded as a $70,000 asset that is amortized over time, with the exception of the option of $20,000 expense and $50,000 asset that is not amortized because it is not a one-time purchase. The only incorrect option, therefore, is a. As a $70,000 expense.

The following way of accounting for the purchase of Huron Retirement Home is not allowed: As a $70,000 expense.What is an organization?An organization is a social entity that is formed with a particular goal in mind. It may be a charity, a business, or even a government body. An organization is responsible for executing a plan or objective by using resources, such as people, skills, equipment, money, and time.What is Equipment?Equipment refers to machinery, tools, and other tangible assets that are employed in the production process. A business that wants to be profitable and efficient must have a wide variety of tools and equipment. Some of the most common types of equipment are: office equipment, medical equipment, computer equipment, manufacturing equipment, laboratory equipment, construction equipment, farm equipment, and others.What would be an organization's annual revenue if it is projected to be about $200,000?If the organization's expected annual revenue is approximately $200,000, this means that this is the money it expects to make over the course of a year. They purchased $70,000 worth of equipment and furnishings, and $20,000 was paid in cash. This means that $50,000 was obtained as a loan.What accounting method is not permitted when accounting for the purchase?The following method of accounting for the purchase of Huron Retirement Home is not allowed: As a $70,000 expense. This is because this purchase is not a regular expense, but rather a one-time purchase that is intended to last a long time. The cost of the purchase should be recorded as a $70,000 asset that is amortized over time, with the exception of the option of $20,000 expense and $50,000 asset that is not amortized because it is not a one-time purchase. The only incorrect option, therefore, is a. As a $70,000 expense.

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Assume that there are ten identical firms producing printers. The supply curve for
each firm is given by the following: "p= 20 + 44".
The market supply curve is given by:
P= ____Q+20

Find the missing number, round your answer to two decimal places

Answers

The missing number in the market supply curve equation "P Q + 20" is 660.

Given that there are ten identical firms producing printers and the supply curve for each firm is "p = 20 + 44," we can find the market supply curve by summing up the individual firm supplies.

Since there are ten identical firms, the market supply curve equation can be written as:

P = 10(p) + 20

Substituting the supply curve equation for each firm, we get:

P = 10(20 + 44) + 20

Simplifying the equation:

P = 10(64) + 20

P = 640 + 20

P = 660

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Principles of Economics 03 (BMIM Group 2) Ay courses I 2022s-1.ECO1503,03 / Evaluations I Test 3-August 4 th When the overall wealth level of a country increases, assuming not related to price level change, it will cause a. no changes to AD curve b. left shift of AD curve c. a movement along AD curve d. right shift of AD curve

Answers

When the overall wealth level of a country increases, assuming it is not related to a change in the price level, it will cause a right shift of the Aggregate Demand (AD) curve. (option d)

The wealth level of a country refers to the total value of assets owned by individuals, businesses, and the government within that country. When the overall wealth level of a country increases, it implies that individuals and entities have accumulated more wealth and financial resources.

This increase in wealth typically leads to higher consumer spending, investment, and overall economic activity. As a result, there is an upward pressure on the Aggregate Demand (AD) curve, which represents the total demand for goods and services in an economy at different price levels.

A rightward shift of the AD curve indicates an increase in aggregate demand at each price level, reflecting the higher levels of consumption and investment resulting from increased wealth.

Therefore, the correct answer is d) right shift of AD curve when the overall wealth level of a country increases, assuming it is not related to a change in the price level.

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Question 5 Risk management is a process of identifying loss exposures faced by an organization and selects the most appropriate techniques for treating such exposures. (a) Explain SIX (6) steps of ris

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Risk management is a process of identifying loss exposures faced by an organization and selecting the most appropriate techniques for treating such exposures. The six (6) steps of risk management are:

Step 1: Identify the risk Risk identification is the first and crucial step in risk management. In this phase, risk management experts collect data and information to understand and identify potential risks that the organization may face. Identifying these risks is essential to develop an effective risk management plan and strategy.

Step 2: Analyze the risk After identifying the risk, the next step is to analyze the risks to understand the probability of occurrence and the severity of the consequences. The risk analysis will determine the likelihood of the risk, its potential impact, and the organization's vulnerability.

Step 3: Evaluate the risk After analyzing the risks, risk managers need to evaluate the risks to determine their priority. They assess the likelihood of the risks occurring and the severity of the consequences.

Step 4: Treat the risk After evaluating the risk, the next step is to develop a treatment plan. The plan should outline specific actions to take to mitigate or avoid the risks identified. Different techniques can be used to treat the risks, including transferring the risk to an insurance company, accepting the risk, reducing the risk, or avoiding the risk.

Step 5: Monitor and review After treating the risk, the next step is to monitor and review the implemented treatment plans. Risk management experts should ensure that the plans are being followed, and evaluate the effectiveness of the treatments. They also need to review and update the risk management plan regularly.

Step 6: Communicate the risk Finally, communication is essential in risk management. Risk management experts must communicate the risks and risk management strategies with all stakeholders. Effective communication will ensure that everyone involved understands the risks and how they are being managed.

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You are a manager of a large Grocery store (e.g. Kroger). What could you ELIMINATE? How would this benefit the store and how would you get rid of this task you currently perform?
You are a manager of a large Grocery store (e.g. Kroger). What type of leadership activities should you RAISE by prioritizing these types of tasks or strategic planning? How would this benefit the store?
You are a manager of a large Grocery store (e.g. Kroger). What tasks could you REDUCE? How would this benefit the store and how would you do less of this task you currently perform?
You are a manager of a large Grocery store (e.g. Kroger). What activities, processes, actions could you CREATE? How would these new ideas benefit the store and how would you find time to do these new leadership actions?

Answers

Eliminate: Manual inventory management can be eliminated by implementing an automated inventory management system, leading to improved accuracy and efficiency.

Raise: Strategic planning and leadership activities should be prioritized to drive growth, enhance team engagement, and improve decision-making.

Eliminate:

One task that could be eliminated is manual inventory management. This can be achieved by implementing an automated inventory management system. By doing so, the store can benefit from improved accuracy, efficiency, and time savings. Manual inventory management is prone to errors and requires significant time and effort. With an automated system in place, inventory levels can be tracked in real-time, purchase orders can be generated automatically, and stock availability can be easily monitored. By eliminating the manual process, the store manager and staff can free up valuable time to focus on other critical tasks such as customer service, staff training, and business growth initiatives. This change would lead to improved operational efficiency and a more streamlined inventory management process.

Raise:

As a manager, it is important to prioritize strategic planning and leadership activities. Strategic planning involves setting clear goals, developing strategic initiatives, and effectively communicating and aligning the team towards achieving them. By emphasizing strategic planning, the manager can foster a proactive and forward-thinking culture within the store. This approach enables the identification of growth opportunities, optimal resource allocation, and improved decision-making. Prioritizing leadership activities involves empowering and developing the team, promoting a positive work environment, and cultivating strong relationships with both staff and customers. By focusing on these activities, the store manager can enhance team engagement, motivation, and overall performance. It also allows for better coordination and collaboration among team members, leading to a more efficient and productive store operation. Ultimately, prioritizing strategic planning and leadership activities benefits the store by driving growth, improving customer satisfaction, and ensuring long-term success.

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The consumers will bear full burden of a price tax on computers
if the tax is imposed on the firms. (T/F). Explain.
Individuals have more incentive to reveal their true preferences
about ice cream tha

Answers

1. False. Consumers may not bear the full burden of a price tax on computers if it is imposed on firms. 2. True. Individuals have more incentive to reveal their true preferences about ice cream than about neighborhood mosquito spray.

1. False. The statement is not necessarily true. When a tax is imposed on firms, it can affect the supply and demand dynamics in the market, leading to a division of the tax burden between consumers and producers.

If the demand for computers is relatively elastic, meaning consumers are sensitive to changes in price, then firms may not be able to fully pass on the tax burden to consumers. In such a case, firms might absorb a portion of the tax themselves, reducing their profit margins.

The extent to which consumers bear the burden of a price tax on computers depends on factors like price elasticity of demand and the competitiveness of the market.

2. True. Individuals generally have more incentive to reveal their true preferences about ice cream compared to neighborhood mosquito spray. Ice cream is a product that directly satisfies personal tastes and preferences, and individuals are more likely to express their true preferences when it comes to indulgent treats like ice cream.

On the other hand, preferences regarding neighborhood mosquito spray might be influenced by factors such as social norms, concerns about public health, or political considerations.

Individuals may hesitate to reveal their true preferences about mosquito spray if they feel it could be seen as selfish or if they have concerns about potential negative externalities on the community.

Therefore, the incentive to reveal true preferences is typically higher for ice cream, where personal enjoyment and satisfaction are the primary factors driving preference.

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The complete question is:

1. The consumers will bear full burden of a price tax on computers if the tax is imposed on the firms. (T/F). Explain.

2. Individuals have more incentive to reveal their true preferences about ice cream than about neighborhood mosquito spray. (T/F). Explain.

Choose an inappropriate statement on purchasing power parity (PPP). the prices of standard commodity baskets in two countries are not related. Ppp is based on the assumption of the law of one price. the exchange rate u. en currencies of two countries should be equal to the ratio of the countries' price levels. as the purchasing power of a currency sharply declines due to hyperinflation that currency will depreciate against stable currencies. none of the options.

Answers

The inappropriate statement on Purchasing Power Parity (PPP) is "The prices of standard commodity baskets in two countries are not related."

This statement is incorrect because PPP is based on the assumption of the law of one price, which states that identical goods should have the same price in different countries when expressed in a common currency. The other options listed are valid statements related to PPP.

Purchasing Power Parity (PPP) is an economic theory that compares the price levels and exchange rates between countries. It aims to determine whether a currency is overvalued or undervalued based on the relative purchasing power of each currency. The correct statements about PPP are as follows:

PPP is based on the assumption of the law of one price: The law of one price assumes that identical goods should have the same price in different countries when converted to a common currency. This forms the foundation of PPP.

The exchange rate between currencies of two countries should be equal to the ratio of the countries' price levels: PPP suggests that the exchange rate between two currencies should reflect the differences in price levels between the countries.

As the purchasing power of a currency sharply declines due to hyperinflation, that currency will depreciate against stable currencies: Hyperinflation erodes the purchasing power of a currency, leading to its devaluation relative to more stable currencies.

Therefore, the inappropriate statement is "The prices of standard commodity baskets in two countries are not related." This statement contradicts the fundamental concept of PPP, which is based on the assumption that prices of identical goods should be related when expressed in a common currency.

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Gina reads an advertisement listing a 6-bedroom and 4-bathroom house for a price of $964,000.00.
(a) Suppose she is able to secure a mortgage for a ten-year initial term at 4.04 percent compounded semi-annually and have $103,000 as a down payment. What would the required
monthly payment on this mortgage be if she amortized it over 20 years?
(b) Find the total amount of interest that she would pay over the entire 20-year amortization.
(c) Construct an amortization table for payment numbers 101, 102, and 103 based on the calculations in part (a).
(d) Calculate the remaining balance owed on the principal at the end of the ten-year initial mortgage term.
(e) If Gina refinances the remaining balance at 3.04 percent compounded semi-annually for the remaining 10 years, what will her new required monthly payment be?

Answers

Gina is considering purchasing a house with a price of $964,000. With a down payment of $103,000, she plans to secure a mortgage for a ten-year initial term at an interest rate of 4.04% compounded semi-annually and amortize it over 20 years.

(a)The required monthly payment on this mortgage is calculated to be $6,019.67. (b)Over the entire 20-year amortization period, Gina would pay a total of $1,444,720.80 in interest.

Gina's mortgage analysis reveals that the required monthly payment on the initial mortgage is $6,019.67. (c)Over the 20-year amortization, she would pay a total of $1,444,720.80 in interest.

To further analyze the mortgage, an amortization table can be constructed. This table shows the remaining balance after each payment. (d)The remaining balance at the end of the ten-year initial term is $522,574.18. This means that after ten years, Gina would still owe this amount on the principal.

(e)If Gina decides to refinance the remaining balance for the remaining 10 years at an interest rate of 3.04% compounded semi-annually, her new required monthly payment would be $4,864.78. This lower interest rate reduces her monthly payment compared to the initial mortgage.

Refinancing can help save on monthly payments and potentially reduce the total interest paid over the remaining term of the loan. These calculations provide important financial insights for Gina's decision-making process regarding the house purchase and mortgage options.

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You are a manager in charge of monitoring cash flow at a major publisher. Paper books comprise 40 percent of your revenues, which off, and that the cross-price elasticity of demand between paper books and ebooks is −0.3. In 2019 , your company earned about $600 million from sales of ebooks and about $400 million from sales of paper books.
If your data analytics team estimates the own price elasticity of demand for paper books is −2, how will a 4 percent decrease in the price of paper books affect your overall revenues from both paper books and ebooks sales? Instruction: Enter your response rounded to one decimal place.
Your overall revenues will change by $___ million.

Answers

A 4 percent decrease in the price of paper books will lead to an overall revenue change of $16 million.

To calculate the overall revenue change, we need to consider the own price elasticity of demand for paper books and the cross-price elasticity of demand between paper books and ebooks.

The own price elasticity of demand measures the responsiveness of the quantity demanded of a product to a change in its own price. In this case, the own price elasticity of demand for paper books is -2. A negative elasticity value indicates that the demand for paper books is price elastic, meaning that a decrease in price will lead to a proportionately larger increase in quantity demanded.

The cross-price elasticity of demand measures the responsiveness of the quantity demanded of one product to a change in the price of another product. In this case, the cross-price elasticity of demand between paper books and ebooks is -0.3. A negative elasticity value suggests that paper books and ebooks are complements, meaning that a decrease in the price of paper books will lead to an increase in the quantity demanded of ebooks.

Based on the elasticities provided, we can calculate the overall revenue change. Since paper books comprise 40 percent of the revenues, a 4 percent decrease in the price of paper books will result in a 1.6 percent increase in the quantity demanded (4 percent * -0.4). Using the own price elasticity of demand for paper books (-2), we can estimate that the overall revenue will change by 3.2 percent (1.6 percent * -2). Applying this percentage change to the total revenue of $1 billion ($600 million from ebooks + $400 million from paper books), the overall revenue change will be $32 million (3.2 percent of $1 billion).

Therefore, the overall revenues will change by $32 million due to the 4 percent decrease in the price of paper books.

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Firms use capital to: (i) purchase a company; (ii) pay for day-to-day expenses; (iii) establish or expand a business. None of the listed answers ii and iii All of the listed answers ii iii i and iii i

Answers

The main use of capital for firms is to establish or expand their business (iii), although the other options may also apply depending on the circumstances.

Firms use capital to establish or expand a business. This involves investing in assets such as land, buildings, equipment, and inventory to start a new venture or grow an existing one. Capital is required to fund these initiatives and support the company's growth and operations.

Payroll and day-to-day expenses (ii) are typically covered by revenue generated from the business operations, rather than capital. These expenses include salaries, rent, utilities, and other operating costs.

While purchasing a company (i) can require the use of capital, it is not a universal use for all firms. Acquiring another company involves a specific strategic decision and may be financed through a combination of capital, debt, and equity.

In conclusion, the main use of capital for firms is to establish or expand their business (iii), although the other options may also apply depending on the circumstances.

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How hands-on method can be used to train senior sales
executive?
WRITE AN ESSAY WITH DETAILED IDEAS AND INFORMATION

Answers

The hands-on method can be effectively utilized to train senior sales executive by providing practical, experiential learning opportunities that directly engage them in real-life sales scenarios. This approach involves a combination of interactive training sessions, role-plays, on-the-job coaching, and immersive sales simulations to enhance their skills, knowledge, and confidence in executing sales strategies and achieving targets.

The hands-on method is a highly valuable approach when training senior sales executives as it allows them to actively participate in the learning process and apply new concepts and techniques directly in their sales activities. Here are some key ideas and information on how the hands-on method can be utilized in training senior sales executives:

1. Interactive Training Sessions: Conducting interactive training sessions enables senior sales executives to engage in discussions, share experiences, and learn from their peers. These sessions can include presentations, case studies, group exercises, and open forums for brainstorming ideas and problem-solving. Interactive sessions foster a collaborative learning environment and encourage active participation and knowledge exchange among senior sales executives.

2. Role-plays and Simulations: Role-plays are an effective way to simulate real-life sales scenarios and allow senior sales executives to practice their sales techniques and strategies. By assuming different roles, such as the salesperson and the customer, senior sales executives can improve their communication, negotiation, and objection-handling skills. Additionally, sales simulations provide a safe environment to test and refine their selling approaches, allowing them to receive feedback and guidance from trainers or mentors.

3. On-the-Job Coaching: Hands-on training should include on-the-job coaching, where senior sales executives work closely with experienced coaches or mentors. These coaches provide guidance, observe sales interactions, and provide timely feedback to help senior sales executives refine their selling techniques and overcome challenges. On-the-job coaching ensures that the training is directly applicable to the senior sales executives' specific roles and helps them bridge the gap between theory and practice.

4. Field Sales Assignments: Assigning field sales assignments to senior sales executives allows them to directly apply their newly acquired skills and knowledge in real customer interactions. This approach provides an opportunity for hands-on learning and immediate feedback. By engaging in field sales assignments, senior sales executives can refine their selling strategies, develop relationships with customers, and gain practical insights into their market dynamics.

5. Continuous Learning and Improvement: The hands-on method should be supplemented with continuous learning opportunities. This can include regular sales meetings, workshops, and webinars to discuss sales best practices, industry trends, and product updates. Encouraging senior sales executives to engage in self-directed learning, such as reading sales literature, attending conferences, or participating in online training courses, helps them stay updated with the latest sales techniques and industry developments.

6. Performance Measurement and Feedback: To ensure the effectiveness of the hands-on training approach, it is crucial to establish clear performance metrics and regularly assess the senior sales executives' progress. Providing constructive feedback based on observed sales performance helps identify areas for improvement and facilitates targeted training interventions. Additionally, recognition and rewards for achieving sales targets and demonstrating desired behaviors can further motivate senior sales executives to apply their learning effectively.

In conclusion, the hands-on method is a powerful approach to train senior sales executives, as it actively involves them in practical learning experiences. By incorporating interactive sessions, role-plays, simulations, on-the-job coaching, field assignments, continuous learning, performance measurement, and feedback, organizations can equip senior sales executives with the necessary skills, knowledge, and confidence to excel in their roles and drive sales success.

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A local restaurateur, Cho Senn, is considering three options for his new Asian fusion restaurant. Option A - called Midtown - will have annual fixed costs of 42,000 and variable costs of 3.45 per customer. Option B - called Market - will have annual fixed costs of 28,500 and variable costs of 4.45 per customer. Finally Option C called Mall - has annual fixed cost of 21,000 and variable costs of 4.95 per customer. If Mr. Cho averages 8.75 in revenue per customer, what volume is required to breakeven with Option B?

Answers

Mr.cho senn would need approximately 6,627 customers to breakeven with option b (market) given the provided costs and revenue information.

answer: to calculate the breakeven volume for option b, we need to determine the number of customers required to cover the total costs. the breakeven point occurs when total revenue equals total costs.

breakeven volume calculation for option b:fixed costs (option b) = $28,500

variable costs per customer (option b) = $4.45revenue per customer = $8.75

breakeven equation: total revenue = total costs

(x = breakeven volume)

x * revenue per customer = fixed costs + (x * variable costs per customer)

simplifying the equation:

x * $8.75 = $28,500 + (x * $4.45)

solving for x:

$8.75x - $4.45x = $28,500

$4.3x = $28,500

x ≈ $28,500 / $4.3

x ≈ 6,627 customers (approximately)

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You can invest in taxable bonds that are paying a yield of 9.9 percent or a municipal bond paying a yield of 8.15 percent. Assume your marginal tax rate is 28 percent.
a. Calculate the after-tax rate of return on the taxable bond? (Round your percentage answers to 2 decimal places. (e.g., 32.16 ))
b. Which security bond should you buy?

Answers

a. The after-tax rate of return on the taxable bond is 7.13%.

b. The investor should buy the municipal bond because it offers a higher after-tax yield compared to the taxable bond.

a. The after-tax rate of return on the taxable bond can be calculated by multiplying the yield of 9.9 percent by the after-tax rate, which is (1 - tax rate). In this case, the tax rate is 28 percent, so the after-tax rate is 1 - 0.28 = 0.72. Therefore, the after-tax rate of return on the taxable bond is 9.9% * 0.72 = 7.13%.

b. To determine which security bond to buy, we compare the after-tax rate of return on the taxable bond (7.13%) with the yield of the municipal bond (8.15%). Since the after-tax rate of return on the taxable bond is lower than the yield of the municipal bond, it would be more beneficial to buy the municipal bond.

The municipal bond offers a higher yield, and since it is a tax-exempt bond, it is not subject to federal income tax. This means that even though the yield on the taxable bond is higher, the higher tax rate reduces the after-tax return, making the municipal bond a more attractive option for investors in a higher tax bracket.

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Ben invested Php120,000 pesos in a government bond that pays \( 2.5 \% \) per year for 3 years. How much interest is earned per month?

Answers

The monthly interest earned is Php345.32.

Given that, Ben invested Php120,000 pesos in a government bond that pays \( 2.5 \% \) per year for 3 years.

In order to calculate the monthly interest earned, we need to follow the below steps:

Step 1: Calculate the total interest earned during the 3 years

Interest rate = 2.5%

Number of years = 3 years

Principal amount = Php120,000

Using the formula for compound interest, we can calculate the total amount earned during the 3 years.

A = P(1 + r/n)nt

where, A = amount earned or future value

P = principal or present value (Php120,000)

R = annual interest rate as a decimal (2.5% or 0.025)

t = number of years

n = number of times interest is compounded per year.

Here, since the interest is compounded annually, n = 1

Putting these values, we get

A = 120000(1 + 0.025/1)1*3

= Php132,451.59

Therefore, the total interest earned during the 3 years = A - P

= Php132,451.59 - Php120,000

= Php12,451.59

Step 2: Calculate the monthly interest earned

During 3 years, there are a total of 36 months (12 months in 1 year * 3 years)

Monthly interest earned = Total interest earned / Number of months

= Php12,451.59 / 36

= Php345.32 (rounded to the nearest cent)

Therefore, the monthly interest earned is Php345.32.

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1)Jonah put $1,000 in his saving account with a 5% annual interest rate with interest being compounded quarterly. Morgan put $1,000 in her saving account with a 4% annual interest rate that was compounded monthly. Both soon forgot about the money and never added more principal to their accounts. Now, after 20 years, both are taking money out of their accounts. Calculate how much each person has. Who has more money after 20 years and how much more do the have? How do you explain the difference in the two balances?


2) What are the differences between stocks and bonds? What happens to the owners of stocks or bonds if the company issuing them goes bankrupt?

Answers

After 20 years, Jonah will have $2,653.30 in his savings account, while Morgan will have $2,653.01 in her savings account. Jonah has slightly more money by approximately $0.29.  Both Jonah and Morgan have experienced growth in their savings due to compound interest.

The difference in the balances can be explained by the compounding frequency and the interest rates. Although Jonah's account has a higher annual interest rate of 5%, it compounds quarterly, which means the interest is added to the account four times a year. On the other hand, Morgan's account has a lower annual interest rate of 4%, but it compounds monthly, with interest being added twelve times a year.

The more frequent compounding of interest in Morgan's account allows for smaller, more frequent additions to the principal amount, leading to a slightly higher overall balance. The compounding effect becomes more pronounced over time, resulting in a marginal difference between the two balances after 20 years.

Overall, both Jonah and Morgan have experienced growth in their savings due to compound interest. While Jonah's account had a higher interest rate, Morgan's account benefited from more frequent compounding, resulting in a slightly higher balance after 20 years.

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1.Briefly explain the differences between a profit centre and investment centre.

2. Recommend techniques we could use to assess the performance of this new investment centre

Answers

A profit center is a division or unit within a company that is responsible for generating profits. On the other hand, an investment center not only focuses on generating profits but also takes into account the capital invested in the center.

Techniques we could use to assess the performance of this new investment center are Return on Investment, Cash Flow Analysis etc.

1. Profit Center: A profit center is a division or unit within a company that is treated as a separate business entity responsible for generating profits. It has control over its revenue and costs, allowing it to make independent decisions on pricing, production, and expenses. The performance of a profit center is primarily assessed based on its ability to generate a profit, which is measured by comparing its revenue to its costs.

Investment Center: An investment center, in addition to focusing on generating profits, considers the capital invested in the center. It evaluates the return on investment (ROI) to determine the center's efficiency in utilizing capital. ROI is calculated by dividing the center's operating income by the capital invested. Investment centers have greater autonomy and responsibility in decision-making, including investment decisions, pricing, and resource allocation.

2. To assess the performance of a new investment center, several techniques can be utilized:

a. Return on Investment (ROI): Calculate the ROI by dividing the center's operating income by the capital invested. This metric helps evaluate the center's efficiency in generating profits relative to the capital employed.

b. Net Present Value (NPV): Assess the NPV of the center's projects or investments to determine their profitability and contribution to the overall value of the company.

c. Internal Rate of Return (IRR): Evaluate the IRR of the center's investments to assess their profitability and compare it to the company's required rate of return.

d. Cash Flow Analysis: Analyze the center's cash flows, including cash inflows and outflows, to understand its ability to generate positive cash flows and manage its financial obligations.

e. Balanced Scorecard: Utilize a balanced scorecard approach to assess various performance metrics, including financial, customer, internal processes, and learning and growth perspectives.

By employing these techniques, the performance of the new investment center can be effectively evaluated, providing insights into its profitability, capital efficiency, and overall contribution to the company's financial goals.

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Automotive giant Scania boosts European project management efficiency Project leaders across automotive giant Scania’s European businesses have been empowered with a special new Project and Portfolio Management solution since moving to Microsoft Project Online - a move that has resulted in three times more successfully completed projects. Ready for the information age Automotive giant Scania had a problem. Core business processes were overly reliant on paper and whiteboards, and managers lacked an easy, central way to coordinate activities. Then, the company embarked on a three-year mission to explore Microsoft Project Online as the basis for a more functional internal project management portal. Scania has almost 500 project managers in Europe, leading 72 projects to completion in 2015 alone. By working with trusted local Microsoft technical partner inzagi, Scania has a new internal project planning solution: Project Online, complemented by Microsoft SharePoint Online and Microsoft Power BI. According to Vit Lobpreis, the organization’s Czech Republic–based Regional Project Manager, the number of projects successfully completed has not only tripled, but projects more directly contribute to business success. The trend is clear, confirms Lobpreis. Projects are being completed on time and on budget, which helps Scania’s business. Corporate planning tool The system is proving highly useful for gaining real-time insights into overall Scania progress, now that Scania leadership has increased visibility for faster, more data-driven decision making. "Management in our main Swedish HQ are also able to track the status of projects in every business unit now," says Lobpreis. "They can start discussions and follow-up action as needed, streamlining all our project management processes." Project Online was also key in helping Scania meet its internal General Data Protection Regulation (GDPR) targets; business units were better able to organize their responses to the new data rules. "Overall, Project Online has become a strategic corporate planning tool for us," adds Lobpreis. Next steps Scania plans to make project management a much easier task, and a resource available to an ever-increasing number of users by rolling out Project Online to other Scania units. Finally, a new Power BI–based dashboard that provides a complete task overview will even further facilitate work prioritization for business users. Lobpreis concludes, "We have a vision of implementing project and portfolio management to other support functions in Scania HQ?and over the longer-term vision, there is a possibility to extend use of Project Online to other geographies we operate in, such as Asia."

Question 3 (30 Marks)
Scania has adopted Project Online as their project management and strategic corporate planning tool. Being an ardent user of MS Project, how would you convince Scania that MS Project is the better tool as it deals with complexity in a very simple manner on top of having a remarkable range of capabilities for which it is extremely user friendly.

Identify and discuss at least 5 benefits of using specifically, MS Project, as a project management tool. Relate these benefits to the case study. A maximum of 6 marks per correct MS Project benefit with discussion, will be allocated.

Answers

MS Project is a highly efficient project management tool, which provides various benefits to its users. It is an ideal tool for businesses that require more structure and simplicity in their project management process. In this case study, Scania adopted Project Online as its project management tool.

Here are some benefits of using MS Project, which can be related to this case study.1. Resource Management: MS Project provides resource management tools that help businesses manage their resources effectively. In this case study, Scania has almost 500 project managers in Europe, leading 72 projects to completion in 2015 alone.

By working with trusted local Microsoft technical partner inzagi, Scania has a new internal project planning solution: Project Online, complemented by Microsoft SharePoint Online and Microsoft Power BI. This system helps Scania manage its resources efficiently.

2. Real-time Reporting: MS Project provides real-time reporting tools that allow businesses to keep track of their progress. This is useful for gaining real-time insights into overall Scania progress, now that Scania leadership has increased visibility for faster, more data-driven decision making. "Management in our main Swedish HQ is also able to track the status of projects in every business unit now," says Lobpreis.

3. Task Management: MS Project provides tools for task management that help businesses manage their tasks effectively. It helps to streamline all the project management processes of Scania.

4. Budget Management: MS Project provides budget management tools that help businesses manage their budgets effectively. Projects are being completed on time and on budget, which helps Scania’s business.

5. Risk Management: MS Project provides risk management tools that help businesses manage their risks effectively. This system is proving highly useful for gaining real-time insights into overall Scania progress, now that Scania leadership has increased visibility for faster, more data-driven decision making. "Management in our main Swedish HQ are also able to track the status of projects in every business unit now," says Lobpreis.

"They can start discussions and follow-up action as needed, streamlining all our project management processes." Scania is planning to make project management a much easier task and a resource available to an ever-increasing number of users by rolling out Project Online to other Scania units.

Overall, MS Project is an efficient project management tool that provides various benefits to its users. In this case study, Scania has adopted Project Online as its project management tool, which has helped the organization manage its resources, track progress, manage tasks and budgets effectively, and streamline project management processes.

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The required rate of return from the share of a company is 12%. If the expected next dividend to be paid is $4.52 per share and the constant growth rate in dividend is 5.76% that will continue forever, what would be the value of the share today?

(Do NOT use negative sign to the answer, which should be rounded to 2-decimal places)

Answers

The value of the share today would be approximately $72.44. To calculate the value of the share today, we can use the Gordon Growth Model, also known as the Dividend Discount Model (DDM).

The formula for the DDM is:

Value of Share = Dividend / (Required Rate of Return - Dividend Growth Rate)

Expected next dividend (D1) = $4.52

Constant growth rate (g) = 5.76%

Required rate of return (r) = 12%

Plugging these values into the formula, we get:

Value of Share = $4.52 / (0.12 - 0.0576)

Value of Share = $4.52 / 0.0624

Value of Share ≈ $72.44

Therefore, the value of the share today would be approximately $72.44.

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1. As audit evidence, physical examination and confirmation, may only be obtained using which of the following types of tests? - test of details of balances 2. A procedure designed to test for monetary statements directly affecting the correctness of financial statement balances is a: - Substantive test 3. Which of the following audit tests is usually the most expensive to perform? - Tests of details of balances 4. The purpose of tests of controls is to provide reasonable assurance that the: - Accounting control procedures are functioning intended 5. Which of the following types of evidence is not available when using substantive tests of transaction? - Conformation 6. - The Objective of this phase is to obtain sufficient additional evidence to determine whether the ending balance and footnotes in financial statements are fairly stated. Phase III - The combination of the types of tests to obtain sufficient appropriate evidence for a cycle Evidence mix - Audit procedures designed to test for dollar (monetary) misstatements of financial statements balances. substantive test - A listing of all the things which the auditor will do to gather sufficient, competent, evidence. Audit program 7. Shown below (1 through 5) are the five types of tests which auditors use to determine whether financial statements are fairly stated. Which numbers of the three are substantive tests? 1. Procedures to obtain an understanding of internal control 2. Tests of controls 3. Test of transactions 4. Analytical procedures 5. Tests of balances - 3,4 and 5

Answers

Substantive tests are numbers 3, 4, and 5 (Test of transactions, Analytical procedures, and Tests of balances).

Substantive tests are designed to obtain direct evidence about the completeness, accuracy, and validity of the financial statement balances. These tests are performed to detect material misstatements and assess the overall fairness of the financial statements.

Test of transactions involves examining individual transactions to ensure they are properly recorded, classified, and summarized in the financial statements. Analytical procedures involve analyzing relationships and trends in financial data to identify any unusual or unexpected fluctuations or relationships that may indicate errors or potential misstatements.

Tests of balances involve verifying the ending balances of accounts by examining supporting documentation and performing reconciliations.

On the other hand, procedures to obtain an understanding of internal control (number 1) are used to evaluate the design and implementation of internal controls in order to assess the risk of material misstatement. Tests of controls (number 2) are performed to assess the operating effectiveness of internal controls.

It is important for auditors to use a combination of these different types of tests to gather sufficient and appropriate evidence to support their audit opinion. By performing substantive tests, auditors can obtain reasonable assurance that the financial statements are free from material misstatements.

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Initial Public Offering. A biotechnology company, Keros Therapeutics, completed its IPO on April 8, 2020, and listed on the Nasdaq Keros sold 6,000,000 shares of stock to primary market investors at an IPO offer price of $16.00, with an underwriting discount of 6.5% Secondary market investors, however, were paying $20.08 per share for Keros 31,025,636 shares of stock outstanding (which includes the newly.issued shares). a. Calculate the total proceeds for Keros IPO b. Calculate the dollar amount of the underwriting fee for Keros' IPO. c. Calculate the net proceeds for Keros' IPO d. Calculate market capitalization for Keros' outstanding stock e. Calculate IPO underpricing for Keros' IPO. 1. Explain the IPO underpricing for Keros. a. The total proceeds for Koros IPoiss (Round to the nearest dollar.)

Answers

a. The total proceeds for Keros' IPO are $96 million. to calculate the total proceeds for Keros' IPO, we multiply the number of shares sold at the IPO offer price: 6,000,000 shares * $16.00/share = $96,000,000.

b. The dollar amount of the underwriting fee for Keros' IPO is $6,240,000.

To calculate the underwriting fee, we multiply the total proceeds by the underwriting discount rate: $96,000,000 * 6.5% = $6,240,000.

c. The net proceeds for Keros' IPO are $89,760,000.

To calculate the net proceeds, we subtract the underwriting fee from the total proceeds: $96,000,000 - $6,240,000 = $89,760,000.

d. The market capitalization for Keros' outstanding stock is $623,217,662.08.

To calculate the market capitalization, we multiply the number of outstanding shares by the secondary market price: 31,025,636 shares * $20.08/share = $623,217,662.08.

e. The IPO underpricing for Keros' IPO is 25.5%.

To calculate the IPO underpricing, we use the formula: ((Secondary market price - IPO offer price) / IPO offer price) * 100 = (($20.08 - $16.00) / $16.00) * 100 = 25.5%.

The IPO underpricing of 25.5% indicates that the secondary market investors were willing to pay significantly more for Keros' shares compared to the IPO offer price. This suggests strong demand and market perception of the company's value, potentially resulting from positive market sentiment or favorable industry conditions.

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Home Depot knows that some buyers are only planning to paint one or two rooms of their homes. These smaller buyers, at the margin, will highly value an additional gallon of paint since they are buying so little. And, since they are buying so little paint, they are relatively insensitive to the price of the paint. Home depot also knows that other buyers are going to paint every room in their homes and will be purchasing many gallons of paint. These larger buyers will possess relatively low marginal valuations and will be much more sensitive to paint prices than smaller buyers. Obviously Home Depot employees cannot identify small and large buyers prior to the sales transaction, so they must offer all paint buyers the same pricing schedule-one that is designed to give larger buyers lower prices. In this way, Home Depot customers self-select themselves into lower-or higher-price groups. Critically analyze the case through:
a. Identifying the form of price discrimination might this represent-first, second or third degree price discrimination?
b. Formulating two types of pricing schedule to offer lower prices for larger quantities.

Answers

The pricing strategy used by Home Depot, where customers self-select themselves into lower or higher price groups based on their purchase quantity, represents third-degree price discrimination.

By offering a uniform pricing schedule that provides lower prices for larger quantities, Home Depot can capture consumer surplus from buyers with higher price sensitivity while still making sales to buyers with lower price sensitivity.

a. The form of price discrimination represented in this case is third-degree price discrimination. Third-degree price discrimination involves dividing customers into different groups based on their price sensitivity and charging different prices to each group. In this case, Home Depot differentiates between smaller buyers and larger buyers based on their purchase quantity and price sensitivity.

b. Home Depot can formulate two types of pricing schedules to offer lower prices for larger quantities. One approach is to implement a quantity discount, where customers who purchase larger quantities of paint receive a lower per-unit price. For example, customers buying 10 or more gallons of paint could receive a discounted price per gallon compared to those buying fewer than 10 gallons.

Another approach is to introduce a tiered pricing structure, where customers reach different price levels based on their cumulative purchase volume over time. This encourages customers to make repeat purchases and increase their total quantity, leading to lower prices.

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A tractor acquired at a cost of $678.000 has an estimated residual value of $48,000, has an estimated useful life of 45,000 hours, and was operated 3,330 hours during the vear. Determine the following
The denreciable cost
h the denreciation rate

Answers

The depreciable cost is $630,000. The depreciation rate is $14 per hour. The units-of-activity depreciation for the year is $46,620.

a. The depreciable cost is calculated by subtracting the estimated residual value from the cost of the tractor. In this case, the depreciable cost would be $678,000 - $48,000 = $630,000. This represents the portion of the tractor's cost that can be depreciated over its useful life.

b. The depreciation rate is determined by dividing the depreciable cost by the estimated useful life of the tractor. In this scenario, the depreciation rate would be $630,000 / 45,000 hours = $14 per hour. This means that for every hour of operation, $14 of depreciation expense is incurred.

c. The units-of-activity depreciation for the year is calculated by multiplying the depreciation rate by the actual hours of operation during the year. In this case, the units-of-activity depreciation would be $14/hour * 3,330 hours = $46,620. This amount represents the depreciation expense incurred based on the actual usage of the tractor during the year.

By calculating these values, the company can accurately determine the depreciable cost, depreciation rate, and units-of-activity depreciation, which are crucial for financial reporting and assessing the asset's value over time.

Complete question:

A tractor acquired at a cost of $678.000 has an estimated residual value of $48,000, has an estimated useful life of 45,000 hours, and was operated for 3,330 hours during the year. Determine the following

a.The depreciable cost

b. the depreciation rate

c. the units-of-activity depreciation for the year

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Gandalf's Inc. has a target capital structure of 65% debt and 35% common equity and is in the 30% marginal tax rate. The corporation’s before-tax cost of debt is 7.5% and its cost of common stock is 15%. What is the firm's WACC?

Answers

The firm's WACC is 8.66%. To calculate the weighted average cost of capital (WACC) for Gandalf's Inc., we need to consider the proportions of debt and equity in the capital structure as well as their respective costs.

- Target capital structure: 65% debt and 35% common equity

- Marginal tax rate: 30%

- Cost of debt (before-tax): 7.5%

- Cost of common stock: 15%

First, we calculate the after-tax cost of debt:

After-tax cost of debt = Before-tax cost of debt * (1 - Marginal tax rate)

After-tax cost of debt = 7.5% * (1 - 0.30) = 7.5% * 0.70 = 5.25%

Next, we calculate the weighted average cost of capital (WACC) using the formula:

WACC = (Proportion of debt * After-tax cost of debt) + (Proportion of equity * Cost of common stock)

WACC = (0.65 * 5.25%) + (0.35 * 15%) = 3.41% + 5.25% = 8.66%

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In figuring his alternative minimum tax (AMT), Lee generated a minimum tax credit which he is told will help avoid double taxation due to the treatment of certain income items recurring from year to year. As a result, upon payment of the AMT, Lee may apply this credit against his
Capital gains

AMT in future years

Ordinary income

Regular tax liability in future years

Answers

In figuring his alternative minimum tax (AMT), Lee generated a minimum tax credit, which can be used to avoid double taxation due to the treatment of certain income items recurring from year to year. This credit can be applied against Lee's regular tax liability in future years, not against his AMT or capital gains.

The AMT is a separate tax calculation designed to ensure that high-income individuals who may have taken advantage of certain tax deductions or credits still pay a minimum amount of tax.

If Lee has to pay the AMT in a given year, he can carry forward any unused minimum tax credit to offset his regular tax liability in future years, thus reducing his overall tax burden. This credit is applied against Lee's ordinary income, not specifically against capital gains.

It's important to note that tax laws and regulations can change over time, so it's always a good idea to consult a tax professional or refer to the most up-to-date tax guidelines for accurate information regarding specific tax credits and deductions.

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In September, Numbers Incorporated sold 48.000 units of its only product for $372,000, and incurred a total cost of $333.000, of which $37,000 were fuxed costs. The flexible budget for September showed total sales of $408,000. Among variances of the period were: total variable cost flexible-budget variance, $8,000 U; total flexible-budget variance, $72,0000; and, sales volume variance, in terms of contribution margin, $39,0000. The total sales revenue in the master budget for September was: 5604,200 $540.800. $471,600. 3406000. $447,000.

Answers

Given that in September, Numbers Incorporated sold 48,000 units of its only product for $372,000, and incurred total costs of $333,000, of which $37,000 were fixed costs. The flexible budget for September showed total sales of $408,000. Option (B) is correct.

The following were variances of the period:total variable cost flexible-budget variance, $8,000 Utotal flexible-budget variance, $72,000 sales volume variance, in terms of contribution margin, $39,000. We need to determine the total sales revenue in the master budget for September.Master budget refers to the budget that shows all the planned revenues and expenses for the company.

Hence, the total sales revenue in the master budget for September would be equal to the flexible budget as it represents the planned revenues and expenses for the company.$408,000 is the total sales revenue in the flexible budget for September.Therefore, the total sales revenue in the master budget for September is $408,000.

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The effect of strategic supplier alliance on firm performance:
mediating role of supply flexibility

Answers

The effect of strategic supplier alliance on firm performance refers to the impact of forming strategic partnerships with suppliers on the overall performance of a firm.

Strategic supplier alliances involve developing long-term relationships, collaboration, and mutual cooperation between a company and its suppliers to achieve shared goals and improve operational efficiency.

Supply flexibility, on the other hand, refers to the ability of a firm to adjust its supply chain activities and respond effectively to changes in customer demand, market conditions, and business requirements. It involves the capacity to adapt production levels, modify product designs, alter delivery schedules, and manage inventory to meet fluctuating demand and maintain customer satisfaction.

The mediating role of supply flexibility suggests that supply flexibility acts as an intermediary mechanism through which strategic supplier alliances influence firm performance. In other words, the establishment of strategic supplier alliances enhances a firm's supply flexibility, which in turn positively impacts its overall performance.

Advantages of strategic supplier alliances:

Enhanced collaboration and knowledge sharing: Strategic supplier alliances facilitate the exchange of information, expertise, and resources between the firm and its suppliers. This collaboration can lead to innovation, improved product quality, and operational efficiencies.

Reduced costs: By working closely with suppliers, firms can streamline their supply chain processes, eliminate redundancies, and negotiate favorable pricing and terms. This can result in cost savings and improved profitability.

Improved supply chain coordination: Strategic supplier alliances promote closer coordination and synchronization between the firm and its suppliers, leading to better supply chain visibility, reduced lead times, and increased responsiveness to customer demands.

Disadvantages of strategic supplier alliances:

Dependence on specific suppliers: Relying heavily on a limited number of suppliers can increase the risk of disruptions in the supply chain. If a strategic supplier faces challenges or fails to meet expectations, it can negatively impact the firm's operations and performance.

Loss of flexibility: While strategic supplier alliances aim to improve supply flexibility, there is a potential trade-off. The firm may become more reliant on specific suppliers and their capabilities, which could limit the firm's ability to switch suppliers or adapt quickly to changing market conditions.

Trust and relationship management: Building and maintaining strong relationships with suppliers requires ongoing effort, effective communication, and trust-building initiatives. Managing these relationships can be time-consuming and challenging.

In summary, strategic supplier alliances can positively impact firm performance by fostering collaboration, reducing costs, and improving supply chain coordination. The mediating role of supply flexibility suggests that these alliances enhance a firm's ability to adjust its supply chain activities to meet changing market demands, thereby positively influencing overall performance. However, firms must carefully manage the potential drawbacks associated with reliance on specific suppliers and invest in building and maintaining strong supplier relationships.

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The extent of product customization varies according to all the following factors EXCEPT

Generic brands
Legal Forces
Economic factors
Target customers

Answers

while generic brands do not typically focus on product customization, legal forces, economic factors, and target customers all play crucial roles in determining the extent of customization offered by companies.

The factors that influence the extent of product customization include generic brands, legal forces, economic factors, and target customers. However, one of these factors does not affect the extent of product customization.

Among the given factors, the one that does not affect the extent of product customization is generic brands. Generic brands typically offer standardized products with limited or no customization options.

They are known for providing cost-effective alternatives to branded products, but they do not emphasize customization as a key feature. On the other hand, legal forces, economic factors, and target customers all play significant roles in determining the level of product customization.

Legal forces can influence product customization through regulations and intellectual property laws. Certain industries may have strict regulations that limit the degree of customization or require specific standards to be met.

Economic factors, such as market demand and competition, also impact the extent of product customization. If there is high customer demand for personalized products and a competitive market environment, companies may invest more in customization capabilities.

Target customers are another important factor in determining the extent of product customization. Customer preferences, needs, and purchasing behavior influence the level of customization offered.

Companies often conduct market research and analyze customer data to understand their preferences and tailor their products accordingly. By aligning product features and options with customer expectations, companies can effectively meet their customization needs.

while generic brands do not typically focus on product customization, legal forces, economic factors, and target customers all play crucial roles in determining the extent of customization offered by companies.

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Which of the following activities is not involved in processing
the sales order?
Select one:
Check customer credit.
Create sales order.
Check inventory levels.
Bill the customer.

Answers

The activity that is not involved in processing the sales order is "Bill the customer."

Processing the sales order typically involves multiple activities to ensure a smooth and efficient transaction. These activities include checking customer credit, creating the sales order, and checking inventory levels. Checking customer credit is important to assess the customer's ability to pay for the products or services they are ordering. This step helps mitigate the risk of non-payment or bad debt.

Creating the sales order involves recording the details of the customer's order, such as the products or services requested, quantities, pricing, and any special instructions. This information serves as a reference for order fulfillment and subsequent steps in the sales process. Checking inventory levels is necessary to determine product availability and ensure that the requested items are in stock. This helps prevent delays or issues with order fulfillment and allows for accurate delivery promises to customers.

However, billing the customer is a separate activity that typically occurs after the sales order has been processed and the products or services have been delivered. It involves generating an invoice or bill for the customer, detailing the items purchased, their prices, any applicable taxes or discounts, and the total amount due. Billing is typically done as a post-sales activity to request payment from the customer. Hence, it is not directly involved in the processing of the sales order itself.

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The amount of oxygen in the atmosphere reached one percent of today's levels (so about 2% as compared to 21% today). 3 ::: Oxygen levels in the oceans and atmosphere increased enough that many new life forms evolved. They could use oxygen directly from the ocean and atmosphere. 4 ::: Tiny photosynthetic creatures produced enough oxygen to react with methane in the atmosphere, such that the sky turned blue\ in california, borrowers pay a fee for a service company that track the borrowers payments of _____ Problema 11 In the figure, charge q 2 experiences no net electric force. What is q 1 ? . Interferometric testing of a long focal length mirror requires a large distance between the mirror and the interferometer. The assignment is: (a) If the HeNe laser wavelength = 633 nm and the distance from the interferometer to the mirror is 16 m, what is the maximum allowable laser bandwidth A2 (assume "top hat") which still gives good fringe visibility? (b) Many laser manufacturers spec their bandwidth in terms of the frequency bandwidth Av. What is the acceptable Av (in units of MHz) for this laser? The following question was given on a Calculus quiz: "Set up the partial fraction decomposition with indeterminate coefficients for the rational function 3x+17/(x-3) (x-49). (Set up only; do not solve for the coefficients, and do not integrate." A student gave the following answer to this question: 3x+17/(x-3) (x-49)= A/x + Bx+C/x-49. Explain why this is an incorrect partial fraction decomposition for this rational function. "Ann is arranging her estate and would like to ensure that herheirs receive their inheritance as soon as possible after herdeath. What type of investment will meet this specific need? In a period of inflation, if a company wants to keep their income taxes as low as possible, they should choose which method of accounting for their inventory? a LIFO b Average c NIFO d FIFO The case study points out the during the Covid19 pandemic that Apples supply chain has been disrupted and has impacted the companys ability to meet customer demand. Using Porters Value Chain critically discuss Apples management of its supply chain management, operations management, and demand chain management during the ongoing pandemic.The case study article is - Apples Supply Chain Woes Linger Even as China Recovers The account balances of Blossom Company at December 31, 2021, the end of the current year, show Accounts Receivable $216,000; Allowance for Doubtful Accounts $2,600 (credit); Sales $1,694,000: Sales Returns and Allowances $50,000; and Sales Discounts $24,000. Record the adjusting entry at December 31, 2021, assuming bad debts are estimated to be (1) 10% of accounts receivable, and (2) 1.5% of net sales. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Debit Credit No. Date Account Titles and Explanation Dec. (1) Bad Debt Expense 31 21600 Allowance for Doubtful Accounts 21600 (To record estimate of uncollectible accounts.) (2) Dec. 31 Bad Debt Expense 24300 Allowance for Doubtful Accounts 24300 (To record estimate of uncollectible accounts.) Calculate the carrying amount of the accounts receivable for each approach to estimating uncollectible accounts in part (a) above. (1) Carrying amount $ (2) Carrying amount $ Assume instead that the Allowance for Doubtful Accounts had a debit balance of $3.100 at December 31, 2021. What is bad debt expense for 2021, and what is the carrying amount of the accounts receivable at December 31, 2021, assuming bad debts are estimated to be (1) 10% of accounts receivable, and (2) 1.5% of net sales? (1) (2) Bad debts expense $ $ Carrying amount $ $ we are making a project charter that our university arranging a games and student from different universities are coming there so we need a security so we arranged one security team for the security purpose so what will be the assumption regarding security in project charter stretching of lung tissue caused by the alveoli becoming distended and losing elasticity occurs in This section requires you to use the information you have gathered for Tasks 2, 3 and 4 to provide Activity-Based Costing (ABC) for the costs of all the changes required to marketing, operations and human resources, as well as a projection of the cost of wholesale PPE to stock the warehouse in preparation for the increase in orders. You should include in your ABC the following sections, based on internet research: The approximate cost of new staff (recruitment, training and pay for six months); The cost of website design and management for online sales; The cost of social media advertising for six months; The total cost of PPE items for the next six months. All entries in the ABC should be accompanied by a short reference, to indicate the source of the information you used to calculate the cost.SAFETY FIRST LIMITED (Safety First) is a small, privately-owned UK limited company, led by its founder, Bianca Devayne and occupies an industrial unit in the North East area of Wolverhampton, where all the companys staff are based. The company currently employs fifteen staff in the following roles: 1 x Owner-Manager: Bianca Devayne; 1 x Administrator/Receptionist; 1 x Finance Manager; 1 x Marketing Assistant; 1 x Operations Manager; 1 x Human Resources Assistant; 7 x Picking and Packing Operatives; 1 x Delivery Driver 1 x Cleaning Operative. Safety First supplies businesses with personal protective equipment (PPE) for catering, childcare, health care and social care purposes. Although the company does not produce PPE, the large warehouse unit owned by the company allows staff to store large quantities PPE and use part of their space for packing once orders are received. As a result of the 2020 global pandemic (Covid-19) demand for the sort of products which Safety First supplies continues to increase and Bianca Devayne is keen to take advantage of this surge in demand. In order to rise to this challenge, a number of decisions need to be made regarding staffing, marketing, operations and finance, to ensure that Bianca and her team can meet the increased demand both effectively and efficiently. The company has historically relied on a small number of loyal and regular regional business customers (ranging from childcare centres to private social care and residential care homes) for its supply of PPE and, as a result, has only a one-page website and no social media presence at all. Continued on page 5... For the purposes of this assessment, you can assume the following: The company owns one small delivery van, insured for and used by the sole delivery |Page Authorised: Authorised: FoSS version 1 - Approved by: FAEC November 8th 2016. Ref: 2 Module Assessment Briefing Form 4 driver; the warehouse unit is owned by the company and currently holds 100,000 pieces of PPE just 10% of unit storage capacity; Regular stocks of 5,000 pieces of various PPE items are delivered to Safety First on a weekly basis and stock is rotated accordingly; The five regular business customers of Safety First receive 10,000 pieces of PPE each week; the production operatives who pick and pack PPE for posting and courier delivery occupy a spacious room situated alongside the company offices at the front of the unit although this is fit for current purposes, any increase in demand from new and existing customers would require a larger space. The daily demand for PPE from businesses within the delivery range of Safety First is expected to be ten times the companys current stockpile of 100,000 pieces; The Picking and Packing Operatives are all currently employed on part-time, permanent contracts, working morning shifts only; The Delivery Driver works on a part-time, permanent basis, working afternoons only. what reasons are given for the collapse of maya society If the supply frequency is 25kHz for the circuit shown below, the true power is 1.77mW. [3 marks] R . w mm 4.7 8.0 k 2 xo H 3.5 ll Question 14 Abbott and Baker form a partnership with each partner contributing $50,000 cash. Abbott will have more to do with the dayto-day operations of the partnership so the partnership agreement calls for Abbott to get 80% of the partnership's earnings. During the first year of operations, the company earned $45,000 revenue and incurred and paid $25,000 of expenses. Each partner withdrew $2,000 at the end of Year 1 . By how much will Abbott's Capital account be affected by the company's earnings? $10,000 debit $10.000 credit $20.000 credit $16,000 debit $16,000 credit 20.000 debit Question 13 If the Equity section of a Balance Sheet shows the following: Capital, Adams $100,000 Capital, Baker 120,000 What form of business organization would you expect this company to be? Sole Proprietorship Partnership Corporation Any of these. 1. There is a conflict at law between the decision making by directors and shareholdersRequired:Explain why this conflict arises and what each group is responsible for.What if one group is not happy with the other.2. As accountants and financial advisers you will be asked to look after the interest ofyour clients. Sally has been a long term client of your practice. She is a seniormanager in a large IT company. However after 15 years in the company she isgetting tired and wishes to start up a business on her own. Some of the existingclients of the firm wish to go with her. However she does not want to upset hercurrent employer and does not want them to know she is setting up a business incompetition to her current employer.Required:How can Sally set up a company where she can control it but not be a director of thecompany?3. You are a partner in an accounting firm and you have been asked to represent one ofyour clients on a public company. Your clients owns 15% of the shares in the publiccompany. A board decision is against the interest of your client but is in the bestinterest of the 85% shareholders.Required:Whose interest do you look after, your client or the other shareholders?4. Before joining the board of Great Mines Ltd (GML), Ron Guthrie was an official ina very militant trade union. A recent investigation by the Fair Work Commissioninto the affairs of the union at the time Ron worked there has resulted inallegations of misuse of union funds. There is a rumour that a number of officials,including Ron, may be charged with criminal offences punishable by more than 12months imprisonment. Ethics Limited, a shareholder in GML, wants Ronremoved from the board of GML immediately. Ron refuses to resign.Required:Advise Ron if:a. Can his fellow directors remove him from office?b. Can he be removed by GMLs members? Provide legal reasons foryour answers.5. Electronics Ltd is a significant shareholder in Telstar Ltd. It owns 25%or 5,000,000 shares in Telstar Ltd. The remaining 75% is owned:a. 30% by Mark a friend on behalf of Elon (6,000,000 shares) andb. 45% by the public (9,000,000 shares) (300 shareholders)Elon as a director wants to be paid directors fees of $5,000,000. Thisis to be voted on by the shareholders at the AGM.Electronics Ltd is concerned that the majority of public shareholderswill vote in favour of the decision. Electronics Ltd and some of thepublic shareholders have not been happy with Elons performance orstrange behaviour and do not want him to receive the $5,000,000.Required:When it comes to voting on the resolution, how can Electronics Ltdensure that the decision is not approved which global brand name strategy is useful when the marketer wants the brand to appear to be a local brand or when regulations require localization? List the four drivers of engagement and briefly describeeach one.