Most bonds require par value to be repaid at maturity and interest to be paid semi-annually.
What is a bond?
A bond is a debt instrument used by businesses to raise capital needed for business operations. Bondholders earn interest on the amount invested at predetermined intervals and at the maturity of the bond, they are paid back the amount invested.
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Rodrigo Tools, concerned about its loss of market share in previous years, has recently implemented several programs to encourage prompt and courteous customer service, employee self-management, and better coordination with suppliers. Rodrigo Tools is making an effort to achieve a. quality improvement planning. b. a quality concern focus. c. total quality commitment. d. total quality development. e. total quality management.
Rodrigo Tools , concerned about its loss of market share in previous years, has recently implemented several programs to encourage prompt and courteous customer service, employee self-management, and better coordination with suppliers. Clarke tools is making an effort to achieve total quality management.
What Is Total Quality Management (TQM)?
Total quality management (TQM) is the continual process of detecting and reducing or eliminating errors in manufacturing, streamlining supply chain management, improving the customer experience, and ensuring that employees are up to speed with training. Total quality management aims to hold all parties involved in the production process accountable for the overall quality of the final product or service.
TQM was developed by William Deming, a management consultant whose work had a great impact on Japanese manufacturing. While TQM shares much in common with the Six Sigma improvement process, it is not the same as Six Sigma. TQM focuses on ensuring that internal guidelines and process standards reduce errors, while Six Sigma looks to reduce defects.
Hence , we can say that the correct option is E- Total Quality Management.
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Which of the following is probably the MOST difficult environmental factor for owners
and managers to forecast, influence, or integrate into business plans?
Social change is a difficult environmental factor for owners and managers to forecast, influence, or integrate into business plans.
What is social change?Social change is one the external factors that affect market.
It makes it difficult for the marketing management and staffs to make decisions and plans regarding market.
Therefore, Social change difficult environmental factor for ownersand managers to forecast, influence, or integrate into business plans.
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A negative relationship between the quantity demanded and price is called the law of:.
Answer:
the law of demand
Explanation:
pinnacle Corp. budgeted $262,220 of overhead cost for the current year. Actual overhead costs for the year were $257,640. Pinnacle's plantwide allocation base, machine hours, was budgeted at 45,150 hours. Actual machine hours were 53,260. A total of 97,480 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: a.$2.69 per machine hour b.$5.71 per machine hour c.$5.81 per machine hour d.$2.64 per machine hour
Depreciation by two methods
a computer system acquired on january 1 at a cost of $35,000 has an estimated useful life of five years. assuming that it will have no residual value.
a. determine the depreciation for each of the first two years by the straight line method.
b. determine the depreciation for each of the first two years by the double-declining-balance method.
Years Straight line method Double declining-balance method
Year 1 $7,000 $14,000
Year 2 $7,000 $ 8,400
What is depreciation?Depreciation refers to the monetary value of an assets that decreases over time due to use, wear and tear or obsolescence.
Explanation:- A). Straight line method = (cost of computer - residual value) / Estimated useful life
= ($35,000 - 0) / 5
= $7,000
Note:- Depreciation amount in straight line method would remain the same for every year.
Straight line depreciation = (Depreciation/ Cost of computer) *100
= (7,000/ 35,000)* 100 = 20%
B). Double-declining-balance method = 2* straight line method ( i.e. 2*20%) = 40%
Year 1 = $35,000* 40% = $14,000
Year 2 = $21,000( $35,000- 14,000) *40% = $8,400
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in forward and futures contracts, the risk of non-fulfilment of contract terms is most likely borne by:
In forward and futures contracts, the risk of non-fulfillment of contract terms is most likely borne by both parties to the contract.
What are forward and futures contracts?The difference between a forward and futures contract lies in their establishment.
A forward contract is a personal arrangement traded over the counter whereas, a futures contract is a standardized contract made through an established exchange.
Thus, in forward and futures contracts, the risk of non-fulfillment of contract terms is most likely borne by both parties to the contract.
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the capital budgeting evaluation method that considers only the recovery of the initial investment and ignores additional cash flows and the timing of the cash flows is the:
The capital budgeting evaluation method that considers only the recovery of the initial investment and ignores additional cash flows and the timing of the cash flows is the payback method.
What is the payback method?
Payback calculates the amount of time it takes to recover the amount invested in a project from it cumulative cash flows
Payback period = Amount invested / cash flow
For example, if 200,000 is invested in project. the cash flows is 10,000 for the next fifty years, payback = 200,000 / 10,000 = 20 years
Cash flows after year 20 would be ignored
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The capital budgeting evaluation method that considers only the recovery of the initial investment and ignores additional cash flows and the timing of the cash flows is the payback method.
What is payback method?The payback method is a budget evaluating method which evaluates how long it takes to recover the initial investment. The payback period usually in years is the time taken to recover enough cash receipts from an investment to cover the cash outflow(s) for the investment.
Therefore, the payback method ignores all cash flows that occur after the payback period and also the time value of money.
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According to the invisible hand theory, efficiency is dependent on the activity of interacting in free markets
The invisible hand theory states that the wealth of nation is dependent on the activity of interacting in free markets.
What is invisible hand theory?This refers to the tendency of the market prices to direct an individuals into pursuing their own self interests into productive activities which consequently promote economic well-being of society.
Hence, the invisible hand theory states that the wealth of nation is dependent on the activity of interacting in free markets.
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According to the invisible hand theory, the wealth of nation is dependent on the activity of self-interacted individuals interacting in free markets.
What is invisible hand theory?
The unseen forces that steer the free market economy are represented by the metaphor of the invisible hand. The best interests of society as a whole are served by allowing individuals to act in their own self-interest and with freedom to produce and consume. Prices and trade flow naturally as a result of the ongoing interaction of individual influences on supply and demand in the market.
The metaphor of the invisible hand describes how self-interested people behave in a free market economy through a network of interconnectedness. In his books The Theory of Moral Sentiments from 1759 and an Inquiry Into the Nature and Causes of the Wealth of Nations from 1776, Adam Smith introduced the idea.
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When accounting for a long-term construction contract under IFRS, if the percentage-of-completion method is not appropriate, the seller should account for revenue using:
When accounting for a long-term construction contract under IFRS, if the percentage-of-completion method is not appropriate, the seller should account for revenue using "cost recovery method".
What is cost recovery method?According to the "Cost Recovery Rule," any excess cash value (cost basis) over premium payments that results from a partial withdrawal of cash or a policy surrender is taxable income.
Calculation for cost recovery method includes:
the product's operating expenses, such as those for hardware, software, and labour, should all be added up.Analyse whole revenue, regardless of whether a client made a lump-sum payment or several instalments.To calculate the profit, deduct the cost of products from whole sales.To know more about the lump-sum payment, here
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Because successive units of a good produce less and less additional satisfaction, the price must fall to encourage a buyer to purchase more units of the good. This statement is most consistent with which explanation for the law of demand? Multiple Choice diminishing marginal utility the rationing function of prices the income effect the substitution effect
The above statement is most consistent with the diminishing marginal utility.
What is diminishing marginal utility?Diminishing marginal utility refers to the decline in additional satisfaction derived from the consumption of more and more units of goods.
Hence, the above statement is most consistent with the diminishing marginal utility.
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Juan budgeted $300 for his upcoming vacation. In reality, he ended
up spending $550. What type of variance does this represent?
1. An unfavorable variance of $300
2. A favorable variance of $250
3.An unfavorable variance of $250
4. A favorable variance of $550
Answer:
3
Explanation:
an unfavorable varience of 250 because he went over his 300 he saved properly
According to this statement Juan end with an unfavorable variance of $550 budget.
What is unfavorable variance?A set of budget is a future of revenue and expenses, including fixed costs as well as variable costs. These budgets are important to corporations because it helps them plan for the future by projecting how much revenue is expected to be generated from sales.
So that companies can plan how much to spend on various projects or investments in the company.
Companies create sales budgets, which expects or forecast that how many new customers for new products and services are going to be sold by the sales staff in the upcoming months.
From there, companies can determine the revenue that will be generated and the costs needed to bring in those sales and deliver on those products and services.
Eventually, the company can project its income or profit after subtracting all of the fixed and variable costs from total revenue. If the net income is less than their expectations , the company has an unfavorable variance.
In other words, the company hasn't generated as much profit as they had hoped. However, an unfavorable variance doesn't necessarily mean the company took a loss. Instead, it merely means that the net income was lower than the forecasted projections for the period.
What is budget?A budget is an estimation of revenue and expenses over a specified future period of time and is usually compiled and re-evaluated on a periodic basis.
Budgets can be made for a person, a group of people, a business, a government, or just about anything else that makes and spends money.
A budget is a microeconomic concept that shows the trade-off made when one good is exchanged for another.
In terms of the bottom line—or the end result of this trade-off—a excessive budget means profits are anticipated, a balanced budget means revenues are expected to equal expenses, and a low budget means expenses will exceed revenues.
What is end?An end is a conclusion or a last part of a long object. To end is to cease. The word end has many other senses as a verb, noun, and adjective and is used in several idioms.
End is a very general word that means a conclusion or a part that is near the conclusion.
For example, the end of the summer is the exact moment that it stops being summer, while the end of a movie is the last scene or even the last act. End is often used figuratively to mean death, which is the end of a person’s life.
Hence, option D is the correct answer
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Which of the following is correct regarding expectancy theory? Group of answer choices Effort is only useful in improving motivation levels in employees with specialized jobs. It proposes that highly repetitive tasks directly increase employee attentiveness and decrease absenteeism. It states that work effort is directed toward behaviors that people believe will lead to the most favorable outcomes. Effort is made up of three independent components of which only one component affects motivation.
"An effort is only useful in improving motivation levels in employees with specialized jobs" is correct regarding expectancy theory.
What is expectancy theory?Victor Vroom of the Yale School of Management put forth the expectation hypothesis in 1964. According to the expectation theory, a person's motivation is determined by their level of desire for a reward, their assessment of the likelihood that their efforts will result in the expected performance (Expectancy), and their conviction that their efforts will pay off once they meet their expectations (Instrumentality).
Expectancy is the conviction that stronger efforts will yield better results. Expectations are affected by things like having the necessary skills to do the job, having access to the resources you need, being able to receive the information you need, and receiving the necessary support to get the task done.
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benefits of exporting goods such as snowplows and sand to the middle east include:
Two benefits of exporting goods such as snowplows and sand to the Middle East include:
There is likely to be less competition.The product may be used differently than in the exporter's country.What is exportation?Exportation is the engagement in international trade with other countries through the transfer of goods and services to those countries.
The opposite of exportation is importation.
There are benefits from international trade, including:
Economic expansionIncreased access to goods and servicesCompetitive marketsCompetitive pricingCheaper products are imported.Thus, there are benefits to exporting goods to other countries.
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Skill acquisition plans include goals, objectives, ______Data collection procedures may also include information about completion criteria and reversal criteria. ____________, and data collection.
Information on completion criteria and reversal criteria may be included in a skill acquisition plan that outlines goals, objectives, materials, and data gathering techniques. Evidences and data collection.
What is data collection?
Data collection is the process of obtaining, observing, measuring, and evaluating data from various sources as part of a research project.
Develop skills through a skill acquisition strategy. It is a written plan that outlines the objectives, aims, and resources required for instruction. Procedures for collecting data may also be evidences that they are needed for data collection.
As a result, materials and evidence options in the blank.
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Because the slope of the production function becomes flatter as more capital is added, the marginal product of capital is
As the slope of the production function becomes flatter as more capital is added, the marginal product of capital is "decreasing".
What is marginal product of capital?The extra output that emerges from adding one unit of capital typically cash is known as the marginal product of capital.
This statistic frequently applies to start-up businesses that depend on private financing to get off the ground. The increased output brought on by adding a worker is known as the marginal product of labour.
Diminishing marginal returns, the marginal product that starts to decline, is an indicator of this phenomenon. The value that these additional units offer to the organisation, in terms of output generated, starts to diminish because there aren't enough workers to operate with the extra equipment.To know more about the importance of marginal product, here
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You own a portfolio that has $1,720 invested in Stock A and $3,470 invested in Stock B. The expected returns on these stocks are 13.7 percent and 8.0 percent, respectively. What is the expected return on the portfolio
The expected return is 9.8% on the portf
What is the Expected return?The expected return is the amount of profit or loss an investor can anticipate receiving on an investment.
Calculation of expected return of Portfolio:
Stock A = $1,720 Expected return on Stock A is 13.7% =1,720 x 13.7% =$235.64
Stock B = $3,470 Expected return on Stock B is 8% = 3,470 x 8% =$277.6
Expected portfolio return = returns on each stock divided by incesting value.
Total return of each stock = $235.64 + $277.6 = $513.2
Total Invested value = $1,720 + $3,470 = $5,190
Expected portfolio return = $513.2 divide by $5,190 =9.8%
Thus, the expected return on the portfolio is 9.8%.
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A knowledge management system should help an organization:
The knowledge management system should help an organization to:
promote innovationimprove customer serviceincrease revenue by reducing the delivery timeimprove employee retention rates through rewardWhat is a knowledge management system?This refers to the information system that stores and retrieves knowledge to improve understanding and collaboration of the business process.
Hence, the system is expected to promote innovation, improve customer service, increase revenue by reducing the delivery time, improve employee retention rates through reward.
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There is little evidence that countries with high union membership_____________________, and also very little evidence that the reduction in U.S. union membership over time has brought_____________________ for the U.S. economy as a whole. tend to suffer economic damage as a result; broad benefits or costs have economically benefited; economics benefits have broader benefits as a result; economic damage tend to enjoy economic benefits as a result; harmful economic costs g
tend to suffer economic damage as a result; broad benefits or costs
There is little evidence that countries with high union membership tend to suffer economic damage as a result, and also very little evidence that the reduction in U.S. union membership over time has brought broad benefits or costs for the U.S. economy as a whole.
Why did union membership decrease?
Increased management opposition to union organizing, driven by profit-related variables such as an increase in the union wage premium, more international competition, and government deregulation policies, is the primary cause of the drop in US private-sector unionization.
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Did you receive less than 21 weeks of an unemployment insurance benefit payment for weeks between march 15, 2020, and june 26, 2021?.
It is a true statement that people receive an unemployment insurance benefit payment for more than 21 weeks.
What is an unemployment insurance benefit payment?This is a benefit that provide a temporary financial assistance to the unemployed workers who meet the requirements of State law.
In most states, the workers are eligible for up to 26 weeks of benefits from the regular state-funded unemployment compensation program.
Therefore, It is a true statement that people receive an unemployment insurance benefit payment for more than 21 weeks.
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What does the Internet hostname after the period in the URL describe?
The Internet hostname after the period in the URL describe the domain name. Hence, the correct answer is domain name. Read below about domain name.
What is the composition of domain name?A domain name consists of letters (and sometimes numbers) separated by periods. A domain name is a string that identifies a realm of administrative autonomy, authority or control within the Internet. For example, .en, .com, .org, .net, .fst etc.
Therefore, the correct answer is as given above.
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Dr. Klein receives an email inviting her to submit an article based on her research to The Journal of Science. The email promises a rapid publication process and charges a fee to cover the costs of expediting the process. She is not familiar with this journal and decides to look up its impact factor in Journal Citation Reports. Unfortunately, it is not listed there. What would Dr. Klein likely conclude about this journal
Dr. Klein would likely conclude that this journal is likely predatory.
What is a predatory journal?A predatory journal is a publication claiming to be a legitimate scholarly journal but misrepresents its publishing practices, lacking peer reviews because of the promised rapid publication process.
This conclusion is based on the fact that the Journal Citation Reports database provides impact factors and rankings of many journals in the social and life sciences with millions of citations, which this predatory journal lacks.
Thus, Dr. Klein would likely conclude that this journal is likely predatory.
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Materials that become an important component of the finished product whose cost can be easily and conveniently traced to the finished product are:.
Materials that become independent components of the finished product and whose cost can be easily and conveniently traced to the finished products are direct materials.
What are direct materials?
Those components pass into a manufactured product are called as Direct materials. Direct materials cost refers to the cost of direct materials which may be without problems recognized with the unit of production.
For example, the value of glass is an immediate substance cost in light bulb manufacturing.
Hence, Materials that become independent components of the finished product and whose cost can be easily and conveniently traced to the finished products are direct materials.
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Corporate shareholders are best protected from incompetent management decisions by
The shareholders are protected from incompetent management by the Board of Directors.
Who are the Board of Directors?There are a group of people that represent the interests of shareholders to ensure that these interests are looked after.
The Board of Directors scrutinizes management decisions to make sure that they are not inefficient and dangerous to the company.
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Why should an accountant not apply for quickbooks payments on behalf of their client from within quickbooks online?.
An accountant should not apply for quickbooks payments on behalf of their client from within quickbooks online due to privacy concerns.
Who is an accountant?An accountant is an individual that's in charge of the account of a company.
In this case, an accountant should not apply for quickbooks payments on behalf of their client from within quickbooks online due to privacy concerns.
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which filter can be used to find a specific project when in the work area?
The filter that can be used to find a specific project when in the work area is: Project name.
Project FilterWhen looking or searching for a particular project that meet your requirement in a work area, in order to find the project the best thing to do is to include the following filter as it will enables you to find the project you are looking for;
Project nameDue dateTemplate nameTeam memberTherefore the filter that can be used to find a specific project when in the work area is: Project name.
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When you are talking to a case, they disclose to you that they are an undocumented worker. in this scenario you should:
If talking to a case and they are undocumented, it is recommended that you carry on the conversation so that the necessary medical care reaches them. Also get their contact information.
What should you do if talking to an undocumented worker?This question relates to contact tracing during the C0vid-19 pandemic.
If you are talking to someone who has C0vid-19 and they are undocumented, this changes nothing in terms of getting them medical attention.
Continue the conversation and try to get their contacts for contact tracing to ensure that they don't spread the virus.
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The following is a December 31, 2021, post-closing trial balance for Almway Corporation.
Account Title Debits Credits
Cash $ 63,000
Investment in equity securities 128,000
Accounts receivable 69,000
Inventory 209,000
Prepaid insurance (for
the next 9 months) 7,000
Land 108,000
Buildings 429,000
Accumulated depreciation—buildings $109,000
Equipment 119,000
Accumulated depreciation—equipment 69,000
Patent (net) 19,000
Accounts payable 94,000
Notes payable 157,000
Interest payable 29,000
Bonds Payable 249,000
Common stock 327,000
Retained earnings 117,000
Totals $1,151,000 $1,151,000
Additional information:
The investment in equity securities account includes an investment in common stock of another corporation of $39,000 which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year.
The land account includes land which cost $34,000 that the company has not used and is currently listed for sale.
The cash account includes $24,000 restricted in a fund to pay bonds payable that mature in 2024 and $32,000 restricted in a three-month Treasury bill.
The notes payable account consists of the following:
a $39,000 note due in six months.
a $59,000 note due in six years.
a $59,000 note due in five annual installments of $11,800 each, with the next installment due February 15, 2022.
The $69,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $6,000.
The common stock account represents 109,000 shares of no par value common stock issued and outstanding. The corporation has 300,000 shares authorized.
Required:
Prepare a classified balance sheet for the Almway Corporation at December 31, 2021.
The Classified Balance Sheet as at December 31, 2021 Total assets is $973,000 and Total liabilities & shareholders equity $973,000.
Classified Balance SheetClassified Balance Sheet as at December 31, 2021 for Almway Corporation
Assets
Current assets:
Cash and cash equivalent $39,000
($63,000-$24,000)
Short term investment $89,000
($128,000-$39,000)
Accounts receivable, net of allowance $69,000
Inventory $209,000
Prepaid insurance $7,000
Total current assets $413,000
Long-term assets:
Investment
Marketable securities $39,000
Land held for sales $34,000
Restricted cash $24,000 $97,000
Property, plant, and equipment
Land $74,000
($108,000-$34,000)
Buildings $429,000
Equipment $119,000
Accumulated depreciation ($178,000)
($109,000+$69,000)
Net property, Plant, and Equipment $444,000
Intangible assets
Patents $19,000
Total assets $973,000
Liabilities and shareholder equity Equity
Current Liabilities:
Accounts payable $94,000
Interest payable $29,000
Note Payable $39,000
Current maturities of long-term debt $11,800
Total current liabilities $173,800
Long-term liabilities
Note Payable $106,200
($157,000-$39,000-$11,800)
Bonds Payable $249,000
Total long-term liabilities $355,200
Shareholders equity
Common stock $327,000
Retained earnings $117,000
Total shareholders equity $444,000
Total liabilities & shareholders equity $973,000
Therefore the Classified Balance Sheet as at December 31, 2021 Total assets is $973,000 and Total liabilities & shareholders equity $973,000.
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why is innovation a key component of a manager's job in today's business environment?
Innovation gives companies a "fresh" image without changing much real substance.
What is innovation?This refers to the process or an exciting new way of doing something. It involves coming up with new ideas, which is different from the existing one.
Hence, innovation is a key component of a manager's job in today's business environment because it gives companies a "fresh" image without changing much real substance.
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if the government imposes a per-unit tax on sales of an industry's product, then we would expect
If the government imposes a per-unit tax on sales of an industry's product, then we would expect an increase in the prices of such a commodity and a corresponding drop in demand for it if the product's demand is elastic.
What is per unit tax?Thus, it is right to state that If the government imposes a per-unit tax on sales of an industry's product, then we would expect an increase in the prices of such a commodity and a corresponding drop in demand for it if the product's demand is elastic.
There could also be a drop in the sales or supply of such products all things being equal.
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what are the similarities between a business brokerage and a real estate brokerage?
The similarities between a business brokerage and a real estate brokerage are:
1.Both deal with Real Property.
2.Both require a Real Estate License.
3.Both involve Long-term Liabilities.
What is business brokerage?A business broker is the one that act as intermediary between the buyer and the seller in a business transaction.
A real estate brokerage is a person, who has license to negotiate and arrange transactions between two or more parties involves in a contract.
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