1st January
Debit Cash 6,200
Insurance of prepaid credits 6,200
1st August
Debit Cash 2,700
Unearned Service Revenue 2,700
31st of December
Debit prepaid insurance 2,200
Loan insurance costs 2,200
Debit Unearned Service Revenue 2,700
Loan servicing revenue 2,700
Garcia Company follows the usual practice of recording the advance for the expense to an asset account and recording the advance for the revenue received to the liability account. This means that when a company pays for services or insurance coverage in advance, the amount is recorded as an asset or liability on the balance sheet. After services are rendered, the amount of unearned service revenue is adjusted to the amount of service revenue.
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What is the goal of marketing ?
Increasing brand exposure, spurring sales growth, generating leads, and cultivating loyalty are the four main objectives of marketing.
1. Increasing Brand Awareness: The main objective of increasing brand awareness is to increase client recognition of a product or service so that they will consider the business providing it when they are seeking for a certain item. Additionally, it contributes to the development of customer and business loyalty and trust.
2. Increasing Sales: Increasing Sales is the objective of promoting Sales Growth. To encourage more people to buy their goods or services, businesses employ a variety of strategies, including promotions, discounts, and marketing campaigns.
3. Lead generation: Finding potential clients who could be interested in a company's products and services is known as lead generation. Businesses employ a variety of strategies to generate leads, including social media marketing, email advertising, and search engine optimization.
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Pool Manufacturing manufactures parts for one type of pool. The managerial accountant provided the following data for April: Pool Manufacturing Manufacturing Report for April Number of parts produced 40,000 parts Standard variable manufacturing overhead rate $35 per machine hour Standard hours required per part 0.10 machine hours Actual machine hours 3,250 machine hours Actual variable manufacturing overhead costs $104,000 What is the variable manufacturing overhead efficiency variance in April
Actual manufacturing variable overhead is $102,000. and The variance in variable costs is $178,000
Here 40,000 parts were made in total.
$35 per machine hour is the standard variable manufacturing overhead rate.
Each standard part requires 0.20 machine hours.
3,250 machine hours were really used.
Actual manufacturing variable overhead expenses equal $102,000.
40000 components produced in an average hour equals 0.2 x 40000.
= 8000 hours
35 8000 is the standard variable manufacturing overhead.
= $280,000
The real variable manufacturing overhead expenses for the production of the pool pieces in April were $102,000.
Actual manufacturing variable cost less standard manufacturing variable cost equals variable cost variation.
102000 minus 280000 is the variable cost with variance.
= -178,000
The variance in variable cost is $-178,000.
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Correct Question:
Pool Manufacturing manufactures parts for one type of pool. The managerial accountant provided the following data for April: Pool Manufacturing. Manufacturing Report for April Number of parts produced 40,000 parts Standard variable manufacturing overhead rate$35 per machine hour Standard hours required per part 0.20 machine hours Actual machine hours 3,250 machine hours Actual variable manufacturing overhead costs $102,000. What are the actual variable manufacturing overhead costs in April associated with the manufacturing the pool parts? The actual costs in April associated with the manufacturing the pool parts = $102,000.The costs are given to you in the information in the problem.
What goods will be produced in a free enterprise?
A free business economy produces things for those who are able and willing to purchase them. something that a person or organization owns.
Free-market capitalism:The types of enterprises that citizens may own or operate are rarely restricted by the government under a free enterprise economy. Others commonly use the terms "free market" or "capitalism" to describe this type of structure.
Free enterprise or the free market refers to an economy where the market determines prices for goods and services rather than the government. There is no governmental oversight of companies or services. The phrase "free enterprise" can also refer to a philosophical or legal system where the private sector exercises the bulk of authority over economic activities.
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Which of the following motivators is the most basic need in Maslow's hierarchy? A. Safety B. Belonging C. Physiological D. Esteem E. Self-actualization
The most basic need in Maslow's hierarchy is Physiological needs. Option C is the correct answer.
In Maslow's hierarchy, physiological requirements are the most fundamental. For physical survival, people require certain necessities. Air, food, water, clothing, warmth, sleep, and health are a few examples.
Your body cannot operate normally if you don't meet these demands. Because you can't meet the other requirements until your physiological ones are met, they are regarded as being the most important. At this level, a person's natural will to survive serves as their motivator.
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What is customer tolerance time?
Customer tolerance time is the amount of time customers are willing to wait before they expect their query to be answered or their issue to be resolved.
What is customer?
Customer is a person who buys goods or services from a business. Customers are the lifeblood of any business and companies must provide excellent customer service to ensure customer loyalty and retention. Customers have certain needs and expectations, and businesses must strive to meet those expectations in order to ensure customer satisfaction. Customers should be treated with respect and courtesy, and businesses should make sure to provide quality products and services to meet customer needs. Companies must also be willing to listen to customer feedback and take customer complaints seriously in order to improve customer service. Companies should also be proactive in engaging with customers and building relationships to ensure customer satisfaction and loyalty.
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As the clinical director of 24 employees, you have been asked to explain to staff members why they are not getting a raise this year, even though they have been working short-handed for many months and patient satisfaction scores have never been higher. Because you believe yourself to be a transformational leader, you will approach this problem by:
The transformational leader can approach the problem by showing the budget and taking inputs.
In order to achieve a goal that everyone will find desirable, transformational leadership entails involving people being led and also inspiring a shared vision. This in general entails encouraging and empowering people to think that their contributions and efforts will be helpful in problem-solving.
As the clinical director of 24 employees in the aforementioned situation, the person is required to explain to its staff members why they won't be receiving raises this year. The clinical director might explain the situation by presenting the budget to the staff and soliciting suggestions on how to reduce expenses to make rises in the future conceivable.
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_____is the practice by which an employer pays wages to workers that are less than what the employer charges the workers for company-provided food and housing. Under such an arrangement, workers can never pay their debts so, for practical purposes, workers are enslaved. Many sweatshop workers in low-income nations fall into this category.
Debt bondage is the practice of paying employees wages that are less than what the employer charges for accommodation and food provided by the employer.
A person who completes particular responsibilities for a company in exchange for regular payment is called an employee. a person who accepts a job as a paid employee from another or from a company, firm, etc. also known as personnel. An employer is a person, business, or other entity that hires workers and compensates them for their labor. Employees are those who are paid to perform labor. Employers provide workers a job. A person who has consented to be employed under the terms of an employment contract is said to be an employee. Your employment status will play a role in determining what obligations and rights you have at work.
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Why do you think entrepreneurs set up businesses despite the risk of making a loss? Use examples to justify your answer.
The reason why entrepreneurs set up businesses even though they know there is a risk of loss is because they believe that the potential rewards outweigh the risks.
Why do entrepreneurs set up businesses regardless of risk ?Entrepreneurship is the process of creating or starting a new business venture in order to make a profit. Entrepreneurs take the risk of starting a new business in the hopes of achieving financial success, personal satisfaction, and the ability to be their own boss. They are willing to put their own time, money, and effort into creating something new and innovative.
Entrepreneurs see opportunities in the market and believe that they can create a successful business by providing a product or service that meets the needs of consumers. They are driven by a desire to be in control of their own destiny, to create something new, and to make a positive impact on the world. They also hope to generate wealth, to create jobs and to contribute to the economy.
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The UCC imposes on merchants Question 10 options: the predominant-factor test. certain special business standards. a relatively high degree of commercial expertise. the business of buying or selling particular goods.
The UCC imposes on merchants certain special business standards.
The Uniform Commercial Code, sometimes known as the UCC, is a system of laws that governs contracts and transactions, primarily for the banking sector and for people or corporations doing business outside of their home states. Checks, draughts, letters of credit, investment securities, bank deposits, and sales of products are all subject to UCC regulation, but real estate is not. The UCC frequently considers both merchants' and non-merchants' knowledge. Because consumers are inclined to seek out experienced sellers, the UCC believes that merchants have a little edge over non-merchants when supplying goods or services. As a result, the UCC sets higher expectations for business conduct for merchants than for non-merchants.
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A homeowner bought a house one year ago for $250,000. Since then, the homeowner has spent $4,000 to pave the driveway and has added a screen porch at a cost of $3,000. Total depreciation has been $6,000. What is the homeowner's adjusted basis
The total amount of depreciation is $6,000. Basis adjusted for the homeowner is $251,000.
How do you determine the homeowner's adjusted basis?The homeowner's adjusted basis is:
$250,000 (original cost of the house)
$4,000 (cost of paving the driveway)
$3,000 (cost of adding a screen porch)
$6,000 (total depreciation taken)
= $251,000
So, the homeowner's adjusted basis for the house is $251,000.
What does business depreciation mean?Small firms can use depreciation, an annual tax deduction, to recoup the cost or other grounds of certain assets as they are used. It is a provision for the property's normal wear and tear, degeneration, or obsolescence.
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In order to meet the projected needs of the population in 2050, agricultural production will need to __________.
The population of the globe is projected to rise by more than 35% by 2050. Crop output will need to increase by double to feed that population.
For example, annual beef output would need to increase by nearly 200 million tonnes to reach 470 million tonnes in 2050, with 72 percent of that total going to developing nations, up from the current 58 percent. The Food and Agriculture Organization (FAO) has calculated that by 2050, we would need to produce 60% more food to feed a global population of 9.3 billion people. A farming-as-usual strategy would put too much strain on our natural resources to do that. To keep pace with the country's population and wealth development by 2050, food output must double. As a result, small and marginal farmers are crucial to the nation's food security and the achievement of the SDGs. 04-Feb-2021
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What are the latest trends in employee development?
The latest trends in employee development are personalized learning, microlearning, gamification, digital learning, social learning.
What is employee development?
Employee development is an investment made by employers to improve the knowledge, skills, and abilities of their employees. It is a process of providing employees with experiences and training that can help them to develop their current and future performance. It can involve activities such as on-the-job training, formal courses, mentoring, and job rotation. Employee development is important as it helps employees to stay motivated, become more productive, and gain the skills and knowledge they need to reach their career goals. Employers benefit from employee development because it helps to reduce turnover, attract top talent, and increase employee engagement.
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How does insurance benefit the society and economy?
Insurance benefits the society and economy by providing financial stability and security by covering medical costs, property damage, and other losses due to accidents or emergencies.
Insurance plays a vital role in protecting society and the economy. It helps protect individuals, families, and businesses from unforeseen risks and losses.
It also helps to encourage businesses to take on risky activities, such as starting a new venture, since they can be assured that they are protected in the event of a loss. Insurance also helps to create and sustain a healthy economy, as it provides a financial cushion when the unexpected happens.
This helps to ensure that individuals and businesses can continue to function and grow, even in the face of a crisis. Insurance is an essential part of a functioning society and economy, helping to protect people and businesses from financial losses and creating a more secure environment for all.
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Does the company operating Singapore Kite Surf Magazine (see previous chapter) have a positive or negative working capital
Company operating Singapore Kite Surf Magazine will have a negative working capital.
What is Working Capital?Estimates of working capital are determined from a balance sheet's variety of assets and liabilities. A corporation can better comprehend its near-term liquidity by focusing primarily on its current liabilities and offsetting them with its most liquid assets.
A company's operational effectiveness and immediate financial stability are also gauged by its working capital. If a business has a sizable positive net worth, it may be able to invest in growth and expansion. A business may experience difficulties expanding or reimbursing creditors if its current assets do not meet its current liabilities. In fact, it might fail.
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Which component of the communication model is responsible for initiating the transaction and encoding the message
Sender is the component of the communication paradigm that initiates the transaction and encodes the message.
What exactly is communication?The conveyance of information is commonly defined as communication. The phrase can also apply to the message itself, as well as the branch of study that investigates these transmissions, known as communication studies. Some people argue about the specific definition of communication, such as whether inadvertent or unsuccessful transmissions are included, and whether communication not only transmits meaning but also creates it. Communication models seek to give a simplified understanding of its primary components and their interactions. Many of them incorporate the notion that a source use a coding system to convey information in the form of a message. They send it across a channel to a receiver, who must decode it to comprehend its meaning.
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Which of the following is an example of protectionism? Multiple Choice the intense competition between solar pañel companies the higher tariffs being imposed on Chinese solar panels the importation of Nike shoes made in Vietnam the reduction of tariffs on imported shoes the Trans-Pacific Partnership Prev 1 23 4 of 10 MacBook Air
One of the which is an example of protectionism is A: The higher tariffs being imposed on Chinese solar panels is an example of protectionism. Protectionism is a policy that seeks to limit the number of imports from other countries.
Tariffs, which are taxes imposed on goods imported from foreign countries, are a common form of protectionism. By imposing higher tariffs on Chinese solar panels, the government is trying to make Chinese solar panels less competitive in comparison to domestic solar panels. This policy is meant to protect the domestic solar panel industry, as well as the domestic jobs associated with it.
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The dollar differential between the cost and sales price of a menu item is called
• food cost
• labor cost
• contribution margin
• profit margin
The monetary difference between a menu item's cost and sales price is known as the contribution margin. Therefore, the right answer would be contribution margin.
The contribution margin can be expressed in either gross or per-unit terms. It indicates the additional revenue made for each product or unit sold after the variable element of the business's costs have been subtracted.
The selling price per unit less the variable cost per unit is the contribution margin. The metric, also known as dollar contribution per unit, shows how a certain product affects the company's overall earnings.
It offers a means of demonstrating the potential for profit of a certain product being supplied by a business and displays the percentage of revenue that goes toward paying the business' fixed costs. Profit is the amount that remains after fixed expenses have been paid.
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When a company decides to increase its level of internationalization, all of the following are acceptable ways of getting into the international marketplace except ___________.
When a company decides to increase its level of internationalization, all of the following are acceptable ways of getting into the international marketplace except tariffs.
What is a tariff?A tariff is a levy imposed on the import or export of products by the government of a nation or by a supranational union. Import tariffs can regulate international commerce and serve as a means of supporting or defending home business in addition to providing the government with cash.A tariff is a tax that a government imposes on goods and services that are imported from other nations in order to raise prices and reduce the appeal of imports, or at the very least their competitiveness, compared to domestic products and services.A levy imposed on an item imported from another nation serves as an illustration of a tariff. For instance, a 3% tariff on corn would mean that any local importer of grain from a foreign nation would have to pay an additional 3% tax on top of the price of corn.Learn more about tariff refer to ;
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_____ is behavior that conforms to generally accepted social norms. a. Ethical behavior b. Maladaptive behavior c. Passive behavior d. Deficit behavior.
Option A is correct. Ethical behavior is behavior that conforms to generally accepted social norms
Ethical behavior is behavior that conforms to generally accepted social norms and values. It is behavior that is considered to be morally right and responsible, and is in line with societal expectations and standards. Ethical behavior is often associated with integrity, fairness, and responsibility. While maladaptive behavior is a pattern of behavior that is not appropriate or effective in dealing with life's demands, passive behavior is a tendency to avoid or withdraw from social interactions, and deficit behavior is a pattern of behavior that is significantly below the standards expected for the individual's age, cultural background, and stage of development.
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Ann Marie is a tenant with a triple net lease. Per her lease, she pays for which of the following expenses related to the property
Tenant Ann Marie has a triple net lease. Per her lease, she pays for the expenses required for Taxes, maintenance, insurance related to property.
What do you mean by a tenant?
Since a lease entails agreeing to the tenant's obligation to pay the consideration, the lessee/tenant must also be able to enter into contracts. Therefore, a child or a person who is inebriated cannot be a tenant. A juristic person, such as a company or registered firm, may also be the lessee; however, an unregistered firm is ineligible to be a lessee because it is not a juristic person. When a partner signs the lease deed on behalf of a tenant company, the tenant company remains the lessee even after the partner retires and there is no subletting by the partner to the tenant company.
So, The required answer is Taxes, maintenance, insurance related to property.
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ere are 5 levels of economic development. What is the level that is described as having no formal economic organization or monetary system
The absence of a formal economic structure or monetary system is characterized as the initial stage of economic growth.
What constitutes economic development's third stage?However, the majority of development economists concur that the essential phases of development are linked to three distinct transitions: a) an economic structural change, b) a demographic shift, and c) the urbanization process.
What types of economies are there?The four main categories of economic systems are market economies, command economies, mixed economies, and traditional economies. Capitalism and socialism are the two main economic systems in contemporary cultures. The majority of civilizations' economies really combine aspects of both economic systems but lean more toward one of the two poles of the capitalism-socialism spectrum.
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Chris operates the Devil's Brew chain of coffee stands. "Devil's Brew" is a a. certification mark. b. trade name. c. service mark. d. collective mark.
Answer:
b. trade name.
Explanation:
Complete the following decision box for this game. American's profits are on the left in each situation, Braniff's on the right.
Nash equilibrium is the state of a game when the players conclude the strategies they find salutary irrespective of the strategy chosen by their challengers.
It's the strategy chosen where both the players have their dominant strategies. The reason is that if both companies set the price as$ 600, they both earn medium gains compared to the situation when they both set the price as$ 300 and earn veritably low gains.
Braniff's Decision
(Low Price) High Price
America's Decision LP 300, 300 600, 300
HP 600, 300 600, 600
The Nash equilibrium is a decision-making theorem within a game proposition that states a player can achieve the asked outgrowth by not swinging from their original strategy. In the Nash equilibrium, each player's strategy is optimal when considering the opinions of other players.
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Blake Haddon, Cyrus Oldsmen, and Graham Piper work for Aragon Foods. They work long hours for which they have quite a bit of overtime. In the initial employment contract, which is in writing, the contract stated that each person would be paid an hourly rate of $15.00 and anything over 40 hours would be paid at time and a half. During the first two years of the contract, there were times when Blake, Cyrus, and Graham were not paid their overtime. However, two years after they all had started, Aragon Foods had each of the employees sign a new employment contract where they would work for a salary of $40,000. The contract expressly stated that they did not get overtime. Blake, Cyrus, and Graham want to sue for the overtime that they were never paid. What effect does the new contract have, if any, on the first employment agreement
Novation refers to a form of discharge by agreement. When a new contract replaces or substitutes the old contract between the parties to the contract with new obligations by discharging or extinguishing the previous contractual obligations.
Employment is a relationship among parties regulating the availability of paid exertions services. normally, based on a settlement, one birthday celebration, the organization, which is probably a company, a now not-for-income enterprise, a co-operative, or another entity, pays the alternative, the worker, in return for carrying out assigned paintings. employees work in go back for wages, which may be paid on the basis of an hourly price, piecework, or an annual salary, depending on the sort of work an employee does, the triumphing situations of the world, and the bargaining strength between the events.
Employees in a few sectors might also receive gratuities, bonus payments, or stock alternatives. In a few kinds of employment, employees might also acquire blessings in addition to price. Blessings may additionally consist of health insurance, housing, and disability insurance. Employment is typically ruled by way of employment laws, agencies, or criminal contracts.
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What is the process of deciding which goods and services will be purchased or provided so that the most satisfaction can be obtained?
The process of deciding which goods and services will be purchased or provided so that the most satisfaction can be obtained is called economic decision-making.
What is goods and services?Goods and services are the two main components of an economy. Goods refer to tangible products that are available for purchase and are used to satisfy people's needs and wants. These include items such as food, clothing, furniture, electronics, and automobiles. Services, on the other hand, refer to intangible activities that are done in exchange for money. These activities include healthcare, education, transportation, entertainment, and hospitality. Goods and services are the two main forms of economic activity and are necessary for a functioning economy. Goods and services are produced, consumed, and exchanged in the market place, and they play an important role in economic growth. They are also the basis of many economic activities, such as taxation, inflation, and employment. As such, goods and services are essential for a healthy economy.
This process involves analyzing the costs and benefits of different options and then selecting the one that provides the greatest benefit for the least cost. Factors such as price, quality, availability, and convenience are all taken into consideration when making an economic decision.
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Is it possible to get a 850 credit score?
Yes, it is possible to get a 850 credit score. However, it is very difficult to achieve and maintain such a high score. It requires a long history of responsible credit management, including making all payments on time, keeping credit utilization low, and avoiding any negative marks on your credit report.
What is credit score?A credit score is a numerical representation of a person's creditworthiness. It is a three-digit number ranging from 300 to 850, based on an analysis of an individual's credit history. The higher the score, the lower the risk to the lender. Credit scores are used by lenders to determine eligibility for credit cards, auto loans, mortgages, and other types of financial products. They are also used by landlords, employers, and insurance companies to assess an individual's financial risk. A good credit score can help an individual access better interest rates and terms on loans and other financial products.
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A customer buys 100 shares of preferred at $51 per share. The par value is $50. The dividend rate is 8%. Each dividend payment would be:
$50 is the par value. The yield on dividends is 8%. According to each dividend payment: The annual rate is equal to 8% times the $50 par value, or $4 per share, multiplied by 100 shares to equal $400.
What is accurate regarding preferred stock?The most accurate response is c. Because preferred stock distributions are frequently constant over time, a preferred stock can be valued in perpetuity. The preferred stock of an organisation is that stock whose dividend payment is made before that of common stocks.
The par value formula is what?Retained earnings are subtracted from total equity to determine it. par is defined as par value times the number of shares issued. further capital contributions.
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What are the 4 main elements of the international business environment?
The four main elements of the international business environment are political, economic, socio-cultural and legal. The political environment refers to the conditions of the government and its policies that can affect the ability of the company to operate in the foreign market.
The economic environment includes the availability of resources and the level of economic development in a country, as well as interest rates, exchange rates and inflation. The socio-cultural environment includes the cultural norms and values of the population, as well as the attitude towards foreign companies and the acceptance of new products and services. The legal environment includes the laws and regulations that govern the operation of a business, including labor laws, environmental laws, and intellectual property laws.
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What are your top 3 assets?
The top 3 assets are your time, thought, and network are your three most valuable resources. Your daily goals should be to safeguard your time, expand your thinking, and cultivate your network.
Top-performing salespeople are aware of what this entails and resist the temptation to waste time on pursuits that don't result in sales.
Passion. Being enthusiastic and committed to your job will always be valued qualities in the workplace. Genuine enthusiasm for your work may promote both personal development and career progress. Although it's advantageous to you, it may also increase the success of the business you work for.
Working with others is crucial for cooperation, especially when it comes to being able to appreciate others' differing viewpoints.
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A loss on disposal of a segment would be reported in the income statement as a(n) A)administrative expense B)other expense C)deduction from income from continuing operations D)selling expense
A loss on the sale of a section would be deducted from income from continuing operations and shown in the income statement.
A person, business, or other organization receives income when they receive money or value in exchange for a good or service they provided, as well as when they employ capital. P60s, P45s, or paystubs should all be inspected; earnings from employment before taxes and NI, as well as any compensation received while unable to work, are all considered income. prior to taxes and social security Please examine your Self Assessment tax return if you are self-employed. Earned income and unearned income are the two types of income. You can make money by actively working, such as when you are employed or run a business. Investments, retirement benefits, and passive income are typical examples of unearned income.
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