Golden Enterprises started the year with the following: Assets $125.000: Liabilities $42,500: Common Stock $73,000, Retained Earnings $11,000 During the year, the company earned revenue of $6,700, all of which was received in cash, and incurred expenses of $3,850, all of which were unpaid as of the end of the year. In addition, the cominy paid dividends of $2700 to owners. Assume no other activities occurred during the year The amount of Golden's retained earnings at the end of the year is:_________

Answers

Answer 1

Answer:

$11,150

Explanation:

The amount of Golden's retained earnings at the end of the year is calculated below

Ending retained earnings = Beginning retained earnings + Net income - Dividends

= $11,000 + ($6,700 - $3,850) - $2,700

= $11,150


Related Questions

Following a peso appreciation relative to the dollar, which of the following results is expected to occur?
a. U.S. consumers would benefit, and Mexican producers would benefit.
b. U.S. consumers would be hurt, and Mexican producers would benefit.
c. U.S. consumers would benefit, and Mexican producers would be hurt.
d. U.S. consumers would be hurt, and Mexican producers would be hurt.

Answers

Answer:

B

Explanation:

A currency appreciates when its value increases.

For example if $1 was exchanged for 50 pesos. After appreciation of the pesos, $1 would buy $25 pesos.

So more $2 would be needed to buy 50 peso after the appreciation when before the appreciation $1 was buying 50 pesos.

As a result Mexican goods would become more expensive to US consumers and the revenue earned by Mexican producers would increase

"A customer has an existing short margin account and wants to write five covered puts against 500 shares of stock that are short in the account. The margin requirement to write the puts is:"

Answers

Answer: 0

Explanation:

From the question, we are informed that a customer has an existing short margin account and wants to write five covered puts against 500 shares of stock that are short in the account.

Based on the above scenario, the margin requirement to write the puts will be zero. This is due to the fact that there is no risk that is attached to the short calls.

Question 2 options: Use the following total product schedule as a resource to answer questions a, b, and c. Assume that the quantities of other resources the firm employs remain constant. Total Product Schedule Number of Workers Total Product 0 0 1 15 2 28 3 38 4 43 5 46 Instructions: Enter all values as whole numbers (no decimal places). a) If the firm's product sells for a constant $2 per unit, what is the marginal revenue product of the second worker

Answers

Answer:

The marginal revenue product (MRP) = $26 (13 x $2).

Explanation:

a) Data and Calculations:

Total Product Schedule

Number of        Total     Marginal  Selling    Total       Marginal

Workers         Product   Product     Price    Revenue   Revenue

      0                   0              0           $2           $0            $0

       1                  15            15           $2         $30          $30

      2                 28            13           $2         $56          $26

      3                 38            10           $2         $76          $20

      4                 43             5           $2         $86           $10

      5                46             3           $2         $92            $6

b) The marginal revenue product is calculated by multiplying the marginal physical product (MPP) of the second worker by the marginal revenue (MR) $2 selling price.

As a comparable, an expired listing can be a useful indicator of a listing period that was too short. a listing price that was too high for the market. a seller who was flexible. a property that was not as good as its competitors.

Answers

Answer: a listing price that was too high for the market.

Explanation:

An expired listing occurs when the house for sale was not sold in the time period that was allowed by the contract between the house owner and the sales agent.

If this was to happen then it could be because prospective buyers deemed the house to be worth less than it was being offered for and so did not buy it. Both the seller and the agent can learn from this as it very much could be an indicator that the listing price was too high for the market.  

A bond issue with a face amount of $400,000 bears interest at the rate of 8%. The current market rate of interest is 9%. These bonds will sell at a price that is:

Answers

The question is incomplete. The complete question is,

A bond issue with a face amount of $400,000 bears interest at the rate of 8%. The current market rate of interest is 9%. These bonds will sell at a price that is:

More than $400,000.

Equal to $400,000.

Less than $400,000.

The answer cannot be determined from the information provided.

Answer:

The bond sells at a price less than $400000

Explanation:

The coupon rate of bonds is the interest rate at which the bond will pay the interest. When the coupon rate of a bond is less than the market interest rate or the Yield to Maturity (YTM), the bond sells at a discount in the market. On the other hand, if the coupon rate of bond is greater than the market interest rate, the bond sells at a premium.

As the coupon rate of the given bond is 8% which is less than the market interest rate of 9%, the bond sells at a discount. Thus, the price at which the bond sells is less than $400000.

Profit, time and performance are all basic classifications of project priorities.
a) true
b) false

Answers

Answer:

b) false

Explanation:

The basic classifications of project priorities are cost, time and performance. Profit is not included in the list, cost is included.

A project manager must decide how to manage the trade offs between cost, time and performance. E.g. if you want something well done and cheap, you cannot expect to have it done fast. If you want something done well and fast, it wouldn't be cheap.

If inputs increase by 15% and outputs increase by 15%, what is the percentage change in productivity?

Answers

Answer:

0%

Explanation:

If input increase by 15% and output increase by 15% then the equation for productivity will be

Input = 100% + 15% = 115%

Output = 100% + 15% = 115%

[tex]productivety =\frac{Outpu t }{Inpu t}[/tex]

[tex]productivety=\frac{1.15}{1.15}[/tex]

[tex]productivty = 1[/tex]

Percentage change = 1-1

Percentage change = 0%

If both Output and input is increased by the same amount the results will be the same

g A machine with a cost of $130,000 and accumulated depreciation of $85,000 is sold for $50,000 cash. The amount that should be reported as a source of cash under cash flows from investing activities is: Group of answer choices

Answers

Answer: $50,000

Explanation:

From the question, we are informed that a machine with a cost of $130,000 and accumulated depreciation of $85,000 is sold for $50,000 cash.

The amount that should be reported as a source of cash under cash flows from investing activities will be $50,000. It should be noted that only cash effects of transaction has to be added to the cash flow statement.

Price leadership is legal in the United States, whereas price-fixing is not. This is because price leadership is not an agreement, whereas price-fixing is. a registered arrangement subject to oversight, whereas price-fixing is not. an agreement, whereas price-fixing is not. not a registered arrangement subject to oversight, whereas price-fixing is.

Answers

Answer:

This is because price leadership is not an agreement, whereas price-fixing is.

Explanation:

Price fixing is a type of collusion (and yes, collusion is illegal). Price fixing is an illegal business practice where competing firms agree upon increasing, decreasing or maintaining the price of certain goods or services. In the US, competing firms must establish their prices by themselves without consulting or agreeing with their competition.

A commercial bank will loan you $20,000 for four years to buy a car. The loan must be repaid in 48 equal monthly payments. The annual interest rate on the loan is 6.00 percent of the unpaid balance. How large are the monthly payments?

Answers

Answer:

Monthly payment = $469.701

Explanation:

Loan Amortization: A loan repayment method structured such that a series of equal periodic installments will be paid for certain number of periods to offset both the loan principal amount and the accrued interest.  

The monthly equal installment is calculated as follows:  

Monthly equal installment= Loan amount/Monthly annuity factor  

Loan amount = 20,000

Monthly annuity factor  =

=( 1-(1+r)^(-n))/r  

r- Monthly interest rate (r)  

= 6/12= 0.5%  

n- Number of months ( n) = 20 × 4 = 48

Annuity factor  

= ( 1- (1.005)^(-48)/0.005= 42.5803

Monthly installment= 20,000 /42.5803  = $469.701

Monthly installment = $469.701

Monthly payment = $469.701

A project that will last for 10 years is expected to have equal annual cash flows of $103,900. If the required return is 8.4 percent, what maximum initial investment would make the project acceptable

Answers

Answer:

Maximum amount will be present value of future cash flow is $684,772.10

Explanation:

Present Value of annual cash flow = Annual Cash flows * Present value of annuity of 1

Present Value of annual cash flow = $103,900 * 6.590684

Present Value of annual cash flow = $684,772.0676

Present Value of annual cash flow = $684,772.10

Workings

Present value of annuity of 1 = (1-(1+i)^-n)/i

i = 8.40%, n = 10 years

Present value of annuity of 1 = (1-(1+0.084)^-10)/0.084

Present value of annuity of 1 = 6.590684306

Alistar Inc. recently issued $90 par value preferred stock that pays a 8.25% dividend rate per year. If the stock is currently selling for $85, what is the expected return of this preferred stock?

Answers

Answer:

8.74%

Explanation:

Calculation for the expected return of this preferred stock

First step is to find the Annual dividend using this formula

Annual dividend= Par value x Dividend rate

Let plug in the formula

Annual dividend=$90 par value×8.25% dividend rate

Annual dividend=7.425

Second step is to calculate for the expected return of the preferred stock

Using this formula

Expected return=Annual dividend/Current price

Let plug in the formula

Expected return=7.425/$85

Expected return=8.74%

Therefore the expected return of this preferred stock will be 8.74%

_______________________ propose(s) giving an industry a short-term indirect subsidy to support it until such time that it matures and turns into a vibrant, healthy industry.


a. Price- and profit-maintenance policies
b. Protection against dumping
c. The infant industry argument
d. Self-sufficiency policies

Answers

Answer:

c. The infant industry argument

Explanation:

Infant industry argument is a mechanism for trade protectionism. It argues that a new industry does not have the economies of scale enjoyed by older competitors.

So they will need to be protected and funded till they develop and match up with economies of scale of other competitors.

Infant industries need to be supported as they are not able compete favourably with other companies from abroad.

Their protection will lead to a more vibrant economy where multiple players compete favourably.

The role of the government in establishing how private business can operate includes all of the following except:a)providing legal frameworkb)PROVIDING RAW MATERIAL TO BUSINESSc)protecting the environmentd)protecting consumers

Answers

Answer: providing raw material to business

Explanation:

It should be noted that the government of every economy plays a major role regarding the operations of businesses. The role of the government in establishing how private business can operate include providing legal framework, protecting the environment and also protecting th consumers.

It is not the role of the government to provide raw materials for industries.

You need a 20-year, fixed-rate mortgage to buy a new home for $190,000. Your mortgage bank will lend you the money at a 8.1 percent APR for this 240-month loan. However, you can afford monthly payments of only $950, so you offer to pay off any remaining loan balance at the end of the loan in the form of a single balloon payment. How large will this balloon payment have to be for you to keep your monthly payments at $950

Answers

Answer:

$388,301, the loan's principal balance increases because the monthly payment doesn't even cover interest expense

Explanation:

In order for you to pay the debt completely in 20 years, you would need to pay $1,601.08 per month. But since you can only afford to pay $950 per month, the remaining balance will be $388,301.

I prepared an amortization schedule in an excel spreadsheet

NU YU announced today that it will begin paying annual dividends. The first dividend will be paid next year in the amount of $.33 a share. The following dividends will be $.38, $.53, and $.83 a share annually for the following three years, respectively. After that, dividends are projected to increase by 2.6 percent per year. How much are you willing to pay today to buy one share of this stock if your desired rate of return is 9 percent?

Answers

Answer:

$11.05

Explanation:

Calculation for how much are you willing to pay today to buy one share of this stock

First step is to find the value after year 4

Using this formula

Value after year 4=(D4*Growth rate)/(Required rate-Growth rate)

Let plug in the formula

Value after year 4=(0.83×1.026)/(0.09-0.026)

Value after year 4=0.85158/0.064

Value after year 4=13.3058375

Second step is to calculate for the current value

Using this formula

Current value=Future dividend and value×Present value of discounting factor(rate percentage ,time period)

Let plug in the formula

Current value=0.33/1.09+0.38/1.09^2+0.53/1.09^3+0.83/1.09^4+13.3058375/1.09^4

Current value=0.30275+0.31983+0.40925+0.58799+9.42619

Current value=$11.05

Therefore How much you are willing to pay today to buy one share of this stock if your desired rate of return is 9 percent will be $11.05

On April 12, Hong Company agrees to accept a 60-day, 8%, $5,700 note from Indigo Company to extend the due date on an overdue account. What is the journal entry that Indigo Company would make, when it records payment of the note on the maturity date

Answers

Answer:

Interest = Principal Amount × Rate × Number of days / 365

Interest = $5,700 * 10% * 60/365

Interest = $96.70

Cash to be paid = Principal Amount + Interest

Cash to be paid = $5,700 + $96.70

Cash to be paid = $5796.70

On the date of maturity, journal entry to make the payment of note payable is given below

Date       Account Title & Explanation              Debit            Credit

               Note Payable                                     $5,700

               Interest Expense                                $96.70

                          Cash                                                             $5796.70

Boston Recyclers Company uses the indirect method to prepare its statement of cash flows. Refer to the following information for​ 2019:
1. Retained​ Earnings, beginning​ balance, $139,000
2. Retained​ Earnings, ending​ balance, $120,000
3. There is a net loss of​ $15,000 for the year.
What is the amount of dividends declared during the​ year?

Answers

Answer:

$4,000

Explanation:

We will use the formulae below to get the amount of dividend the declared during the year

Ending retained earnings = Beginning retained earnings - Net loss - Dividends declared

$120,000 = $139,000 - $15,000 - Dividends declared

$120,000 = $124,000 - Dividend declared

Dividend declared = $124,000 - $120,000

Dividend declared = $4,000

Companies are doing less ________ and more ________ as a result of an explosion of more focused media that better match today’s targeting strategies. Group of answer choices

Answers

Answer: broadcasting; narrowcasting

Explanation:

With technological advancements in the marketing landscape especially on the internet, companies are now able to target individuals better based in their preferences and patterns of trade.

Search engines and websites for instance are able to save our data as we browse and so are able to infer what products we might be looking for and then recommend a place to get it. Companies are capitilizing on this to engage in more narrow methods of advertising that appeal to the individual consumer as opposed to broadcasting on a large scale and hoping that those who like the message will respond.

If the residual value of a leased asset is guaranteed by a third party:________.
A. it is treated by the lessee as no residual value.
B. the third party is also liable for any lease payments not paid by the lessee.
C. the net investment to be recovered by the lessor is reduced.
D. it is treated by the lessee as an additional payment and by the lessor as realized at the end of the lease term.

Answers

Answer:

A. it is treated by the lessee as no residual value.

Explanation:

If the expected residual value is in assurance or unguaranteed, that's the economic and accounting product of the lesses

Furthermore, the guaranteed residual value also affects the computation of the minimum lease payment and the capitalised amount for an asset i.e. leased, lease obligation for the lessee

The promised residual value is an extra lease payment that can be paid in real estate or in cash, or both

Although the unguaranteed residual value, on the other hand, stays the same because no residual value will be impacted with respect to the estimation of the total lease payment and the capitalised amount for an asset, i.e. rented, lease contract.

Which of the following is true of taxes and subsidies? Group of answer choices Politicians like to levy taxes, but they are reluctant to subsidize activities. Both taxes and subsidies increase the incentive to work and use resources efficiently. If you tax something, you will get less of it; if you subsidize an activity, you will get more of it. If you tax something, you will get more of it; if you subsidize an activity, you will get less of it.

Answers

Answer: If you tax something, you will get less of it; if you subsidize an activity, you will get more of it

Explanation:

Taxes are the levy that governments impose on people or firms. Subsidies are financial aid to companies in order to boost production and reduce price.

It should be noted that if you tax something, you will get less of it; if you subsidize an activity, you will get more of it. For example of an income is taxed, the owner of the income will geta lesser amount as tax will be removed.

a customer has invested 20000 in a variable annuity. in the first year nav increases to 21100 at what rate wsill 1100 gain be taxed

Answers

Answer: 0%

Explanation:

The $20,000 contribution to the variable annuity is not taxed and neither is the gain, at least not yet.

With the variable annuity, the gains/earnings will be tax-deferred and the customer will only have to pay taxes when they withdraw the contributions.

When this happens they will be charged at the normal income tax rate.

Which function of the management process requires a manager to establish goals and standards and to develop rules and procedures?​

Answers

Answer:

The planning function of management includes establishing goals and standards, developing rules and procedures, and developing plans and forecasting

Explanation:

Planning is the function of management that involves setting objectives and determining a course of action for achieving those objectives.

Cox Corporation was organized on January 1, 2003, at which date it issued 100,000 shares of $10 par common stock at $15 per share. During the period January 1, 2003, through December 31, 2005, Cox reported net income of $450,000 and paid cash dividends of $230,000. On January 10, 2005, Cox purchased 8,000 shares of its common stock at $4 per share. On December 31, 2005, Cox sold 6,000 treasury shares at $12 per share. What is Cox's total stockholders' equity at December 31, 2005?

Answers

Answer: $1,760,000

Explanation:

Total Shareholder Equity = Common share + Net Income - Dividends - Treasury stock

Common share

= 100,000 * 15

= $1,500,000

Net Treasury Stock

= Treasury stock bought - Treasury stock sold

= (8,000 * 4) - (6,000 * 12)

= 32,000 - 72,000

= -40,000

Total Shareholder Equity = Common share + Net Income - Dividends - Treasury stock

= 1,500,000 + 450,000 - 230,000 - (40,000)

= 1,500,000 + 220,000 + 40,000

= $1,760,000

2. Many large department and specialty stores are changing their salespeople’s reward system from a salary to a commission-based system. What problems can commission-based systems cause? How can department managers avoid these problems?

Answers

Answer:

Some of the problems of a commission-based system can lead to are:

Aggressive sales tactics by sales personnel: People can be very driven when money is involved. When a company's compensation plan puts a heavyweight on commissions, salespeople, know that their depends on same resort all sort of manoeuvers in order meet their targets. Some times they push too much and this repels customers leading to negative brand equity which in turn stimulates the opposite effect that the compensation plan was installed to attain.                                                                                Department managers in consultation with the HR department can work out a compensation system that is not so reliant on commissions so as to create a balance. It is also important to keep a feedback system in place that allows the company to monitor its brand equity.

2. Budget/Compensation Disequilibrium

When a company relies on a sales system that is heavily dependent on a commission-based reward system, sometimes, they could find themselves in a spot where they have to pay out commissions even though the monies have not come in.

This could lead to cash flow problems.

One way out of this is to use policies to manage the amount of days goods can be held in credit by the debtor. That is, if usually, such a company had a credit policy of 60 days, they could shorten it to 45 or 30 days. It can also elect to put an interest rate on the credit. This will discourage customers from holding on to their payment for too long.

Policies can also be used to manage the sales personnel date of payment for goods sold on credit. The policy can state that "commissions for cash sales will be paid as at when due. However, the commission on credit sales will be paid when the company recieves payment for same".

Cheers!

Publisher problem: Full court press inc buts slick paper in 1525 pound rolls for textbook paper. Annual demand is 1800 rolls. The cost per roll is $900, and the annual holding cost is 15 percent of the cost. The ordering costs are $225 per order. What is the time between orders in WEEKS in a 52 week year?
a. 0.033.
b. 2.638.
c. 2.253.
d. 1.167.
e. 0.167.

Answers

Answer:

C. 2.253

Explanation:

The time between orders in WEEKS in a 52 week year can be calculated as follows

DATA

Annual Demand (D) = 1800 rolls

Cost per roll = $900

Annual holding cost (Ch) = 15% of $900 = $135

Ordering cost (Co) =$225

Solution

EOQ = [tex]\sqrt{\frac{2CoD}{Ch} }[/tex]

EOQ = [tex]\sqrt{\frac{2x225x1800}{135} }[/tex]

EOQ = 78 rolls

Number of orders = 1800/78

Number of orders = 23.077

The time between orders = 52/23.077

The time between orders = 2.253

Suppose you have been hired as a financial consultant to Defense Electronics, Inc. (DEI), a large, publicly traded firm that is the market share leader in radar detection systems (RDSs). The company is looking at setting up a manufacturing plant overseas to produce a new line of RDSs. This will be a five-year project. The company bought some land three years ago for $7.2 million in anticipation of using it as a toxic dump site for waste chemicals, but it built a piping system to safely discard the chemicals instead. If the land were sold today, the net proceeds would be $7.68 million after taxes. In five years, the land will be worth $7.98 million after taxes. The company wants to build its new manufacturing plant on this land; the plant will cost $13.32 million to build. The following market data on DEI’s securities are current:

Answers

Answer:

Initial Cash Flow at Time 0 = -(Appraised Value of Land + Cost of Building Plant and Equipment + Net Working Capital)

Substituting values in the above formula, we get,

Initial Cash Flow at Time 0 = -(6,000,000 + 32,600,000 + 1,475,000) = -$40,075,000 (answer for Part a)

_____

Part b)

Step 1: Calculate Weights of Different Sources of Finance

Market Value of Debt = Number of Bonds*Par Value*Current Selling Price Percentage = 245,000*1,000*105% = $257,250,000

Market Value of Common Stock = Number of Shares*Current Selling Price = 9,500,000*73.10 = $694,450,000

Market Value of Preferred Stock = Number of Shares*Current Selling Price = 465,000*83 = $38,595,000

Total Market Value of Firm = Market Value of Debt + Market Value of Common Stock + Market Value of Preferred Stock = 257,250,000 + 694,450,000 + 38,595,000 = $990,295,000

Now, we can calculate weights as follows:

Weight of Debt = Market Value of Debt/Total Market Value of Firm = 257,250,000/990,295,000

Weight of Equity = Market Value of Equity/Total Market Value of Firm = 694,450,000/990,295,000

Weight of Preferred Stock = Market Value of Preferred Stock/Total Market Value of Firm = 38,595,000/990,295,000

_____

Step 2: Calculate After-Tax Cost of Debt

The after-tax cost of debt can be calculated with the use of Rate function/formula of EXCEL/Financial Calculator. The function/formula for Rate is Rate(Nper,PMT,-PV,FV) where Nper = Period, PMT = Payment (here, Coupon Payment), PV = Present Value (here, Current Selling Price) and FV = Future Value (here, Face Value of Bonds).

Here, Nper = 23*2 = 46, PMT = 1,000*6%*1/2 = $30, PV = 1,000*105% = $1,050 and FV = $1,000

Using these values in the above function/formula for Rate, we get,

Pre-Tax Cost of Debt = Rate(46,30,-1050,1000)*2 = 5.61%

After-Tax Cost of Debt = Pre-Tax Cost of Debt*(1-Tax Rate) = 5.61%*(1-22%) = 4.38%

______

Step 3: Calculate Cost of Preferred Stock

The cost of preferred stock is determined as below:

Cost of Preferred Stock = Annual Dividend/Current Stock Price*100 = (3.8%*100)/83*100 = 4.58%

______

Step 4: Calculate Cost of Equity

The cost of equity is arrived as below:

Cost of Equity = Risk Free Rate + Beta*(Market Risk Premium) = 2.9% + 1.2*(6%) = 10.10%

Calculate Discount Rate

The value of discount rate is calculated as follows:

Discount Rate = (Weight of Debt*After-Tax Cost of Debt + Weight of Preferred Stock*Cost of Preferred Stock + Weight of Equity*Cost of Equity) + Appropriate Risk Adjustment Factor

Substituting values in the above formula, we get,

Discount Rate = (257,250,000/990,295,000*4.38% + 38,595,000/990,295,000*4.58% + 694, 450,000/990,295,000*10.10%) + 1.5% = 9.90% (answer for Part b)

The after-tax salvage value of the plant is arrived as below:

Annual Depreciation = Cost of Plant and Equipment/Useful Life = 32,600,000/8 = $4,075,000

Book Value of Plant and Equipment After 5 Years = Cost of Plant and Equipment - Annual Depreciation*5 = 32,600,000 - 4,075,000*5 = $12,225,000

Loss on Sale of Plant and Equipment = Book Value of Plant and Equipment After 5 Years - Salvage Value = 12,225,000 - 5,200,000 = $7,025,000

After-Tax Salvage Value = Salvage Value + Loss on Sale of Plant and Equipment*Tax Rate = 5,200,000 + 7,025,000*22% = $6,745,500 (answer for Part c)

The annual operating cash flow (OCF) is determined as follows:

Sales Value (19,550*11,070) 216,418,500

Less Variable Costs (19,550*9,700) 189,635,000

Fixed Costs 7,500,000

Depreciation 4,075,000

EBT 15,208,500

Less Taxes 3,345,870

EAT 11,862,630

Add Depreciation 4,075,000

Operating Cash Flow $15,937,630

Answer for Part d) is $15,937,630.

The accounting break-even quantity is calculated as follows:

Accounting Break-Even Quantity = (Fixed Cost + Depreciation)/(Selling Price - Variable Cost)

Substituting values in the above formula, we get,

Accounting Break-Even Quantity = (7,500,000 + 4,075,000)/(11,070 - 9,700) = 8,449 units (answer for Part e)

IRR

IRR is the minimum rate of return acceptable from a project. It can be calculated with the use of IRR function/formula of EXCEL/Financial Calculator. The basic formula for calculating IRR is given below:

NPV = 0 = Cash Flow Year 0 + Cash Flow Year 1/(1+IRR)^1 + Cash Flow Year 2/(1+IRR)^2 + Cash Flow Year 3/(1+IRR)^3 + Cash Flow Year 4/(1+IRR)^4 + Cash Flow Year 5/(1+IRR)^5

IRR is calculated with the use of EXCEL as below:

Year Cash Flow 0 -40075000 15937630 15937630 15937630 15937630 30558130 33.16% 4 6 4 IRR 10

where

IRR = RR(B2:B7) = 33.16%

NPV

The NPV can be calculated with the use of following formula:

NPV = Cash Flow Year 0 + Cash Flow Year 1/(1+Discount Rate)^1 + Cash Flow Year 2/(1+Discount Rate)^2 + Cash Flow Year 3/(1+Discount Rate)^3 + Cash Flow Year 4/(1+Discount Rate)^4 + Cash Flow Year 5/(1+Discount Rate)^5

Substituting values in the above formula, we get,

NPV = -40,075,000 + 15,937,630/(1+9.90%)^1 + 15,937,630/(1+9.90%)^2 + 15,937,630/(1+9.90%)^3 + 15,937,630/(1+9.90%)^4 + (15,937,630 + 6,745,500 + 1,475,000 + 6,400,000)/(1+9.90%)^5 = $29,619,521.66

The common stock of Flavorful Teas has an expected return of 14.31 percent. The return on the market is 9 percent and the risk-free rate of return is 3.1 percent. What is the beta of this stock

Answers

Answer:

1.9

Explanation:

The common stock of flavorful tea has an expected return of 14.31%

=14.31/100

= 0.1431

The return on the market is 9%

= 9/100

= 0.09

The risk free rate of return is 3.1%

= 3.1/100

= 0.031

Therefore, the beta can be calculated as follows

0.1413= 0.031 + beta(0.09-0.031)

0.1413= 0.031 + 0.09beta-0.031beta

0.1413=0.031 +0.059beta

0.1413-0.031= 0.059beta

0.1121= 0.059beta

beta= 0.1121/0.059

beta= 1.9

Hence the beta of this stock is 1.9

Which of the following items will not appear in the operating section of patnode's 2005 indirect method cash flow statement?
A. Deduct: increase in accounts receivable $3,000.
B. Add: decrease in accounts payable $1,000.
C. Add: increase in taxes payable $2,400.
D. Add: decrease inventories $6,000.

Answers

Answer:

B. Add: decrease in accounts payable $1,000.

Explanation:

Operating Cash Flow (OCF) can be described as the cash that comes from the normal operating activities a company during a particular period.

The operating cash flow section starts with net income and other items that appear under it include change in current assets and current liabilities.

The following are 4 rules that employed to determine the nature of an adjustment to a current asset or current liability under the operating cash flow section of the cash flow statement:

Rule 1: When a current asset increases, you deduct.

Rule 2: But when a current asset reduces, you add.

Rule 3: When a current a liability increases, you add.

Rule 4: But when a current liability reduces, you deduct.

The 4 rules are now applied to this question as follows:

A. Deduct: increase in accounts receivable $3,000.

Account receivable is a current asset and there is an increase in it. Based on Rule 1, we deduct. Therefore, what is done is correct and will appear in the operating section of the cash flow.

B. Add: decrease in accounts payable $1,000.

Accounts payable is a current liability and there is a decrease in it. Based on Rule 4, we should deduct. Therefore, what is done is wrong and will not appear in the operating section of the cash flow.

C. Add: increase in taxes payable $2,400.

Taxes payable is a current liability and there is an increase in it. Based on Rule 3 above, we add. Therefore, what is done for this is correct and will appear in the operating section of the cash flow.

D. Add: decrease inventories $6,000.

Inventory is a current asset and there is a decrease in it. Based on Rule 2 above, we add. Therefore, what is done is correct and will appear in the operating section of the cash flow.

Conclusion

Based on the analysis above, only option B is wrong and will not appear in the the operating section of the cash flow. Therefore, the answer is B. Add: decrease in accounts payable $1,000.

In a planned economy, prices of commodities are controlled by _________.

Answers

The correct answer is C. The government

Explanation:

The key feature of a planned economy is the strong influence and control of government in the economy. Indeed, in a planned economy it is the government the entity that decides on trade and production, this includes the prices of goods and the types of products that should be manufactured. Moreover, this does not occur in market economies because in these customers, produces and the law of supply/demand determine factors of the economy. According to this, in a planned economy prices are controlled by government.

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