Consolidation Entry TL removes the gain on sale from an intra-entity land sale because the land remains under the control of the consolidated entity.a. True b. False

Answers

Answer 1

Answer:

True

Explanation:

In consolidation the intra-entity transaction takes place and the gain on these transactions are eliminated as the sale and purchases are taken place in the same entity as a group. At the time of consolidation of group account the gain arising from these types of transactions are eliminated because the asset is held by the same entity as a group but in the individual account of each company of the group the gain on these transactions are recorded and reported in the accounts.


Related Questions

If all these workers have the same level of skill, why does worker 3 have a LARGER marginal product than worker 2

Answers

Answer:

According to the law of diminishing marginal returns, labor productivity will first increase as the total number of workers increase (due to synergy), but at some point, as more units of labor (or other factor) are used, their productivity will start to decrease and each unit added will yield a lower marginal return.

When you look at how teams work, when the first members start to work together, the outcome will be higher than if they worked individually. But if the team keeps growing, and the other factors of production remain the same, e.g. the number of computers remains at 3 but there are 4 team members, then the total output might increase but at a lower proportion (productivity decreased).

A corporate bond matures on October 31, 2035. Its coupon rate is 5.00% and face value is $100. Its yield is 5.90%. How much is its price on June 3, 2020

Answers

Answer:

Its price on June 3, 2020 is $90.70.

Explanation:

The price of the Bond is its Present Value (PV) .

You need to determine first the number of years between June 3, 2020 and October 31, 2035. Draw a timeline to be accurate. There are 16 years and 5 months.

Next, we can calculate the price using time value of money techniques.

N = 16.4

PMT = $100 × 5.00% = $5

P/Yr = 1

FV = $100

IRR = 5.90%

PV = ?

Using a Financial calculator to input the values as above, the price of Bond on June 3, 2020 is $90.70.

7. Explain the importance of having sufficient 'working capital for his business to survive
and grow.

Answers

so that the business does not have to borrow money or take loans from banks

2020 $254000 overstated $200000 overstated 2021 121000 understated 79500 understated Assume that purchases were recorded correctly and that no correcting entries were made at December 31, 2020, or at December 31, 2021. Ignoring income taxes, by how much should Sheridan's retained earnings be retroactively adjusted at January 1, 2022

Answers

Answer:

$241,500 (Understated)

Explanation:

Calculation for how much should Sheridan's retained earnings be retroactively adjusted at January 1, 2022

Retained earnings = $121,000 (Understated) + $200,000 (Understated) - $79,500 (Overstated)

Retained earnings = $241,500 (Understated)

Therefore by how much should Sheridan's retained earnings be retroactively adjusted at January 1, 2022 will be $241,500 (Understated)

A common test for employment at Ergon Inc., a cake factory, is a strength requirement test. This would be an example of

Answers

Question Completion:

Multiple Choice

disparate impact.

reasonable accommodation.

quid pro quo.

internal discrimination.

disparate treatment

Answer:

This would be an example of:

internal discrimination.

Explanation:

Discrimination may result from one's race, gender, sex, pregnancy, ethnic or social origin, color, sexual orientation, age, disability, religion, conscience, belief, culture, etc.  Most discrimination practices arise from the different identities of the parties involved.  Discrimination causes ethical and legal dilemmas for the parties and may limit benefits or opportunities to persons.

Employment is a contractual relationship between two parties in which one party is the employer and the other is the employee.

Internal Discrimination

Individuals or groups of dwellers are treated differently because of their race, color, national origin, religion, sex, age, marriage and parental status, disability, sexual orientation, or genetic information.

To know more about Discrimination, refer to the link:

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5. If you wanted to show how many employees at your office ride a bicycle to work in comparison to the

number of employees who drive a car, take public transportation, or walk, what visual would be best?

Answers

Answer:

a bar graph

Explanation:

A bar graph may be defined as a visual representation of the categorical data or information which is represented by rectangular shape bars with their lengths or height proportional to the values they represent. A bar graph is also known as bar charts.

The rectangular bars can be plotted either vertically or horizontally.

In the context, a bar graph or a bar chart would be the best option to represent the number of employees who ride a bicycle and come to office and compare them to the number of employees who takes a public vehicle, drives a car or even come to office by walking.

Emma is the team lead at a data analytics firm. She believes in encouraging her team members to fulfill their job responsibilities by rewarding them when they achieve their goals and punishing them when they don’t. Based on her leadership style, her team consistently meets company expectations. Based on the scenario, is Emma exhibiting transformational leadership? If you think she is, explain why by including and describing two specific types of transformational behavior based on the scenario. If not, explain how she can exhibit transformational leadership by including and describing two specific types of transformational behavior.

Answers

Answer:

Emma is not exhibiting transformational leadership style

Explanation:

As per the scenario mentioned in the question, it is noted that Emma is not exhibiting transformational leadership style instead this is an example of transactional leadership style.

In order to exhibit transformational leadership, Emma will need to motivate and encourage her employees to accomplish and adapt to change that help grow and achieve future success of the organisation. This can be done by setting an example at her level through developing a strong sense of corporate culture, independence and employee ownership in the workplace.

Another behaviour she could exhibit is by avoiding micromanagement. Instead she should train her employees to make decision on their own and take responsibility of their work. This way employees will have space to think creatively and will work to find solutions to the problems faced by them in their workplace.

An engineering student wants to buy a 2005 Subaru WRX STi for $18,000. Instead of paying for the car in full immediately, the student would like to make monthly payments over two years. At a 12% annual interest rate what would be the amount of the monthly payment

Answers

Answer:

$847.33

Explanation:

we can use the present value of an annuity formula to calculate the monthly payment:

present value = monthly payment x PV annuity factor

monthly payment = present value / PV annuity factor

present value = $18,000PV annuity factor, 1%, 24 periods = 21.243

monthly payment = $18,000 / 21.243 = $847.33

What would be the interest earned on a $6,000 deposit during the second year of its life if no money is withdrawn from the bank during that time, and the deposit pays an annual interest rate of 2.5 percent, with annual compounding?

Answers

Answer:

The interest earned during the second year of the life of a deposit of $6,000 if no money is withdrawn from the bank during that time is $153.75.

Explanation:

Since it is an annual compounding without any money withdrawn, that mean interest will be paid on both the principal and the first year interest income. Therefore, we have:

First year interest earned = Principal * Annual interest rate = $6,000 * 2.5% = $150

Second year interest earned = (Principal + First year interest earned) * Annual interest rate = ($6,000 + $150) * 2.5% = $6,150 * 2.5% = $153.75

Therefore, the interest earned during the second year of the life of a deposit of $6,000 if no money is withdrawn from the bank during that time is $153.75.

To avoid subsidies, the government should cap the price for a natural monopoly at its:________ a) average total cost. b) fixed cost. c) marginal cost. d) average variable cost.

Answers

Answer:

a) average total cost

Explanation:

In the case when the subsidies are avoided and the government wants to cap the price for the natural monopoly so it should be at average total cost. Because the government have to compensate the loss in the case when the government force the monopolies to generate at that time when the marginal cost is equal to Price so at this case the government should keep the proces at an average total cost equal to price so no loss and no subsidy is there

Hence, the correct option is a.

The Goodie Barn has a 7% coupon bond outstanding that matures in 13.5 years. The bond pays interest semiannually. What is the market price per bond if the face value is $1,000 and the yield to maturity is 14.78%? Select one: a. $255.27 b. $674.66 c. $954.92 d. $550.40 e. $967.38

Answers

Answer:

Bond Price​= 550.4

Explanation:

Giving the following information:

Cupon= (0.07/2)*1,000= $35

Periods= 27 semesters

Face value= $1,000

YTM= 0.1478/2= 0.0739

To calculate the bond price, we need to use the following formula:

Bond Price​= cupon*{[1 - (1+i)^-n] / i} + [face value/(1+i)^n]

Bond Price​= 35*{[1 - (1.0739^-27)] / 0.0739} + [1,000/(1.0739^27)]

Bond Price​= 404.52 + 145.88

Bond Price​= 550.4

On January 1, 2020, Mirada, Inc. issued five year bonds with a face value of $100,000 and an annual stated rate of 8%. Interest payments are made annually on December 31st. The bonds were issued for $108,425, when the market rate of interest was 6%. What is Mirada's book value of bonds payable, after the first interest payment (i.e., the balance on December 31, 2020)

Answers

Answer:

Book Value of bond = $106,931

Explanation:

Given:

Face value of bond = $100,000

Issue price = $108,425

Computation:

Interest payment = $100,000 x 8%

Interest payment = $8,000

Interest expense = $108,425 x 6%

Interest expense = $6,505.50

Amortization of premium = $8,000 - $6,505.50

Amortization of premium = $1,494.50

Book Value of bond = $108,425 - $1,494.50

Book Value of bond = $106,931

jervis sells 3400 of its accounts receivable to northern bank in order to obtain necessary cash northern bank charges a 2% factoring fee what entry should jervis make to record the transaction

Answers

Answer:

Factoring fee = 2% * Account Receivable

= 2% * $3,400

= $68

Date  Account Titles and Explanation     Debit    Credit

          Cash                                                   $3,332

          Factoring expenses                           $68

                    Account receivables                             $3,400

          (To record the receipt of cash against the receivables)

The long-term trend only Least-Squares Regression Model is the same as a simple linear regression with time (t) as the independent variable and our time series (Yt) as the dependent variable.

a. True
b. False

Answers

Answer: a. True

Explanation:

The simple linear regression model is;

y = mx + c

Where,

y = dependent variable

m is the slope

x is the independent variable

c is the y- intercept

The long-term trend only Least-Squares Regression Model also follows the same format except y becomes Yt and x becomes t.

The long-term trend only Least-Squares Regression Model is therefore the same as a simple linear regression only with different variable terms.

If GDP is expected to increase at a steady rate of 3% per year, how many years would it take for living standards to double

Answers

Answer:

24 years

Explanation:

In a situation where a country GDP which is fully known as GROSS DOMESTIC PRODUCT was been expected to increase or grow at a rate of 3% per year or per annual which means that it will actually takes up to 24 years for a country economy living standard to double .

Therefore the numbers of years it would take for a country living standards to double will be 23 years.

Suppose that signaling theory is correct. Harris Inc. is planning a large expansion and needs to raise new capital. If management thinks the firm’s stock is overvalued and its prospects are poor while investors are unaware of these opinions, will management want to raise capital using debt or equity?a) Equity b) Debt

Answers

Answer:

a)equity

Explanation:

From the question, we are informed about that how Harris Inc. is planning a large expansion and needs to raise new capital. If management thinks the firm’s stock is overvalued and its prospects are poor while investors are unaware of these opinions, In this case the management will want to raise capital using equity. In finance, equity can be regarded as when there is debts or liabilities associated to the ownership of assets .It can be visualize as the stake of shareholder in the firm which can be seen on balance sheet of the company .Equity is measured for accounting purposes by subtracting liabilities from the value of an asset. Equity can be calculated as substraction of total liabilities from total assets of the company , it's usefulness bid found in some key financial ratios like ROE.

i.
Describe and discuss features of the occupational
environment
ii.
Describe and discuss ways in which these features
affect learning processes and/or application of
learning
Secto
niention
ro​

Answers

Physical surroundings are where people learn, work, and play. The physical environment is where people live. Air, water, housing, and transportation are all ways humans interact with their physical environment.Culture determines how an organization runs. Everything from your official processes to your informal habits to your basic values builds your company's image. The fundamental aspect of a company's culture is the norms and practices that exist inside the workplace.Working conditions; The phrase "working circumstances" is used to describe the physical setting in which an employee performs their duties and other elements of their terms of employment. It encompasses health and safety, employee happiness, work-life balance, job scheduling, and time allocation.

The physical environment has a profound impact on the learning process since it is most conducive to concentration in a quiet setting. In a similar vein, additional factors will have an impact.

This is further explained below.

What is the occupational environment?

Generally,  the physical and social environment of the job." To put it simply, the social environment is the aggregate of people's social connections, their immediate physical surroundings, and the norms and values of the larger society in which they live.

In conclusion,  features of the occupational environment include

Physical environment: People study, work and have fun within their physical environments. The physical environment is where people live. The air that people breathe, the water that they drink, the dwellings that they live in, and the modes of transportation that they have access to in order to go to work and school are all ways in which people engage with their physical environment.

Company culture: The way a company operates is a reflection of its culture. It's everything from your official procedures to your informal practices to your core principles that comes together to build the impression your company makes on its workers and consumers. The fundamental aspect of a company's culture is the norms and practices that exist inside the workplace.

Working conditions;  The phrase "working circumstances" is used to describe the physical setting in which an employee performs their duties and other elements of their terms of employment. It includes issues like health and safety at work, employee satisfaction, and work-life balance, as well as the scheduling of tasks and the allocation of free time.

These features will affect the affect learning processes as the Physical environment will cause a significant effect on the learning process as learning is best done in a serene environment. in the same vain other features will affect it.

Read more about  occupational environment

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Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 4,200 ounces in beginning work in process inventory (40% complete). During the period, 70,400 ounces were completed. The ending work in process inventory was 3,500 ounces (20% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process

Answers

Answer:

71,100 units

Explanation:

I assume this question is using the Weighted Average Cost Method.

When using the Weighted Average Costs Method, we are interested in the output units. That is where we get the equivalent units.

Calculation of Equivalent Units for direct materials :

Completed and transferred (70,400 × 100%)    = 70,400

Ending Work In Process (3,500 × 20%)             =      700

Total Equivalent Units for direct materials        =   71,100

Explain the difference between the law of diminishing marginal returns and the law of dininishing marginal rate of techinal substitution.

Answers

Answer:

The primary difference between those two concepts is focus that each term has. The first one focus on the relationship between the level of production and the level of return. While the second one focus on the relationship between the level of production and the amount of factors used for that production.

Explanation:

One the one hand, the law of diminishing marginal returns is a concept known in the microeconomics theory due to the fact that it establishes the relationship between the productivity and the income for every aspect of it. Meaning that, when the productivity increases because of the increase of only one factor of production then the income will start to slowly decrease, confirming that when only one factor is increased the production will start to be incomplete and the return will decrease for that.

On the other hand, the law of diminishing marginal rate of technical substitution indicates the relationship between the level of output and the different factor used to produce. Meaning that, it shows how to keep the level of output the same while making changes in the amount of factors used.

True or False? The placement of a product within a store, or online, can determine the sales performance of that product.

Answers

F

Product Placement. a form of advertising in which name brand goods are placed in sports & entertainment programs. embedded marketing.

Answer:

true

Explanation:

Given a 75% experience curve, if unit cost is $32 with cumulative production of 600,000, what will it be when cumulative production doubles to 1.2 million units?A. $24B. $28C. $32D. $64

Answers

Answer:

The unit cost will be:

A. $24.

Explanation:

a) Data and Calculations:

Experience curve = 75%

Unit cost = $32

Cumulative production units = 600,000

New cumulative production units = 1,200,000

The new unit cost will reduce to $24 ($32 * 75%).

b) The experience curve is the explanation for the fall in the unit cost of production resulting from the doubling of the cumulative production units.  Each time cumulative volume doubles, the value added costs (including administration, marketing, distribution, and manufacturing) fall by a constant percentage.  This is caused by the increased experience which the company has acquired as a result of the improved production activities.

The expected return on the market portfolio is 13%. The risk-free rate is 6%. The expected return on SDA Corp. common stock is 12%. The beta of SDA Corp. common stock is 1.50. Within the context of the capital asset pricing model, _________.A) SDA Stock is underpricedB) SDA stock is fairly pricedC) SDA Corp. stock's alpha is

Answers

Answer: C) SDA Corp. stock's alpha is -4.5%

Explanation:

Calculate the required return using the Capital Asset Pricing Model.

= risk free rate + beta ( market return - risk free rate)

= 6% + 1.5 (13% - 6%)

= 6% + 10.5%

= 16.5%

The expected return on the stock is 12% yet the required return is 16.5%. This means that this stock is overpriced because it is giving a return less than what it should be giving.

The alpha is therefore;

= Expected return - Required return

= 12% - 16.5%

= - 4.5%

target debt-equity ratio of .40. Its cost of equity is 11.8 percent and its cost of debt is 6.5 percent. If the tax rate is 21 percent, what is the company’s WACC?

Answers

Answer:

9.90%

Explanation:

Debt-equity=debt/equity=0.40( debt=0.40 while equity is  1 since 0.40/1=0.40)

weight of debt=0.40/(0.40+1)=28.57%

weight of equity=1/(0.40+1)=71.43%

cost of equity=11.80%

cost of debt=6.50%

tax rate=21%

WACC=(weight of equity*cost of equity)+(weight of debt*cost of debt)*(1-tax rate)

WACC=(71.43% *11.80%)+(28.57%*6.50%)*(1-21%)

WACC=9.90%

The ABS company has a capital base of $270 million, an opportunity cost of capital (k) of 19%, a return on assets (ROA) of 9%, and a return on equity (ROE) of 29%. What is the economic value added (EVA) for ABS

Answers

Answer:

0.9

Explanation:

Five thousand shares of treasury stock of Marker, Inc., previously acquired at $14 per share, are sold at $20 per share. The entry to record this transaction will include a:_________ a) debit to Treasury Stock for $70,000 b) debit to Paid-in Capital from Treasury Stock for $30,000 c) credit to Treasury Stock for $100,000 d) credit to Paid-in Capital from Treasury Stock for $30,000

Answers

Answer:

d) credit to Paid-in Capital from Treasury Stock for $30,000

Explanation:

The entry for profit in sale of treasury stock is as computed below

Account Details                               Debit      Credit

Cash (5000*20)                              $100,000

     To treasury stock (5000*14)                      $70,000

     To Additional paid in capital (5000*6)      $30,000

The MRP input storing information on the status of each item by time period (e.g., scheduled receipts, lead time, lot size) is the:___________.A) master production schedule.B) bill of materials.C) inventory records.D) assembly time chart.E) net requirements chart.

Answers

Answer:

C. inventory-records

Explanation:

Inventory Record System, can be regarded as system that helps to keep a track of physical quantities as well as the monetary valuation inventories that are still available and those that have been sold. With inventory records company can know the record of goods as it gets to warehouse or when it goes down or when sold. It should be noted that inventory record is the MRP input storing information on the status of each item by time period (e.g., scheduled receipts, lead time, lot size).

Consider the one-factor APT. The standard deviation of returns on a well-diversified portfolio is 18%. The standard deviation on the factor portfolio is 16%. The beta of the well-diversified portfolio is approximately:_________
Consider the single-factor APT. Stocks A and B have expected returns of 15% and 18%, respectively. The risk-free rate of return is 6%. Stock B has a beta of 1.0. If arbitrage opportunities are ruled out, stock A has a beta of:__________

Answers

Answer and Explanation:

The computation is shown below:

1. For Beta^2

= Standard Deviation of Well Diversified Portfolio^2 ÷ Standard Deviation of factor Portfolio^2

= (18%^2 ÷ 16%^2)^0.5

= 18 ÷ 16

= 1.125 or 1.13

And,

2. Expected Return = Risk free rate + Beta ×Factor

18% = 6% + 1 × F

F = 12%

The Beta of A is

= (15% -  6%) ÷ 12%

= 0.75

We simply applied the above formula so that the correct value could come

And, the same is to be considered

A company provides services to clients during the period that are neither paid for, nor billed to the clients. What must the company do?

a. Bill the client prior to year end in order to recognize the revenue
b. Record the revenues as a liability at the end of the year
c. Accrue revenue by making an adjusting entry at the end of the period
d. All of the above are true

Answers

Answer:

c. Accrue revenue by making an adjusting entry at the end of the period

Explanation:

As in the given situation since it is mentioned that the service is earned but not yet billed or collected so here the revenue is accrued so that the revenue could be recorded by recording the adjusting entry and there is an account receivable at the closing of the period.

Therefore according to the given options, the option c is correct and the same is to be considered

1. Ebrima Kanteh works as a supervisor for an engineering company in Riyadh, Saudi Arabia. In the UK he had a reputation for speaking his mind and by doing so getting the best out of his staff. At the current project in Riyadh he supervises 12 British staff and nearly 50 Saudi staff. After a few months Ebrima has become increasingly frustrated by what he sees a less than effective Saudi team. Their lack of competence and slow work pace is worrying George. What should he do to try and bring the Saudi staff back into line?

Answers

Answer:

Mostly this question is kind of your opinion, there is a lot of sulutions but you can pick your answer since it is not any option qusion

Explanation:

SAME AS UP

TB MC Qu. 18-81 (Algo) C. Worthy Ships initially issued... C. Worthy Ships initially issued 490,000 shares of $1 par stock for $2,450,000 in 2021. In 2023, the company repurchased 49,000 shares for $490,000. In 2024, 24,500 of the repurchased shares were resold for $392,000. In its balance sheet dated December 31, 2024, C. Worthy's treasury stock account shows a balance of:_____.

Answers

Answer:

$245,000

Explanation:

Calculation for what Worthy's treasury stock

Account Balance will show

Based on the information given the year 2023 treasury stock repurchase that was made will be debited with the amount of $490,000 and Since we were told that half of the treasury stock was resold the amount of $245,000 (490,000*50%) will be credited to treasury stock while the amount of $147,000 ($392,000-$245,000) will be credited to Paid-in capital share repurchase

Treasury stock account balance=($490,000 - $245,000)

Treasury stock account balance=$245,000

Therefore C. Worthy's treasury stock account shows a balance of: $245,000

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