a. The adjusting entry at December 31, 2017, to report the investment securities at fair value would be:
Fair Value Adjustment-Debt Investments = $0.
Fair Value Adjustment-Stock Investments = [$56 x 333 shares] + [$24 x 700 shares] – [$25,000 + $17,500] = $8,320.
The account titles and explanation are:
DateAccount Titles and ExplanationDebitCreditDec. 31Fair Value Adjustment-Stock Investments$8,320Stock Investments$8,320 (To record the unrealized gain on Kinzie Company's stock investments at year-end)Dec. 31Fair Value Adjustment-Debt Investments$0Debt Investments$0 (To record the unrealized gain on Kinzie Company's bond investments at year-end)
b. Balance sheet presentation of investment securities at December 31, 2017, is as follows:
Investment Securities: $75,220
Stock investments, at fair value (333 Muninger shares x $56) $18,648
(700 Tatman shares x $24)
Debt investments, at cost (40 Yoakem bonds x $1,110) $44,400
Less: Fair value adjustment - stock investments $8,320
Total investment securities $67,900
c. The statement classification of each income statement account is given below:
Sales Revenue:
On account of the gain on the sale of Muninger common stock, sales revenue of $10,020 [$60 per share x 167 shares] was realized.
Other revenue and gains:
It includes the gain of $8,320 on the fair value adjustment of Kinzie's stock investments.
Cost of goods sold:
It is not applicable to the investment transactions of Kinzie Company.
Operating expenses:
There is no transaction related to operating expenses.
Interest expense:
It is not applicable to the investment transactions of Kinzie Company.
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A nurse assesses a client's ability to ambulate with crutches using a three-point gait. Which of the following actions should the nurse recognize as a risk to client safety
The action taken by the licensed nurse to recognize as a risk to client safety should be that the client advances the weaker leg first.
What is the role of a licensed nurse?As part of their everyday duties to care for their patients, licensed nurses frequently wear numerous hats. The main responsibility of a licensed nurse is to make sure that every patient receives the appropriate and direct care they require. Licensed nurses evaluate and identify patients' requirements before putting their medical plans and treatments into action and keeping an eye on them. They also make sure that patient care is provided in accordance with the rules and guidelines set forth by their employer, whether it be a hospital or another type of establishment.Certified nurses supervise every patient's care. Nurses oversee all the moving elements in their workplaces, from taking blood pressure and educating patients about their health to collaborating closely with doctors on their medical teams.
Therefore, The action taken by the licensed nurse to recognize as a risk to client safety should be that the client advances the weaker leg first.
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Which core process includes the activities required to produce and deliver the service or product to the external customer?
The core process which includes the activities required to produce and deliver the service or product to the external customer is order fulfillment process
Order fulfilment is a process of fulfilling a sales order according to the customer's specifications. That is, delivering goods as promised at the time of sale. There are four main steps in fulfilling a customers order which are- processing orders, warehousing, packing, and shipping products.
After the customer places an order, there is a procedure to be followed where you need to prepare and deliver the items accordingly. This process typically takes up to 48-72 hours to be completed.
After an order has been submitted for fulfillment, it has to be received and accepted by the logistics company.
Hence, the answer was given and explained above.
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One of the benefits of contracting with celebrities to endorse the company's brand of athletic footwear is
One of the benefits of contracting with celebrities to endorse the company's brand of athletic footwear is: celebrity endorsements make a company's brand more appealing to the buyer.
EndorsementThe advantage of having a celebrities to endorse a company's or an organization brand is that celebrity endorsements make a company's brand attractive to potentials customers or buyers.
Most companies tend to often endorse celebrity for their brand advertisement based on the fact that celebrity brand or product endorsement help to boost or increase company's branded sales volume, thereby leading to increase in profit.
Therefore One of the benefits of contracting with celebrities to endorse the company's brand of athletic footwear is: celebrity endorsements make a company's brand more appealing to the buyer.
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Marci rewarded her team with a bonus when she found that their performance exceeded the standards she had set. Which step of the control process does giving the reward represent
Step 4 of the control process does giving the reward represent.
Stage4:
When your business is in this stage of the life cycle, you have two choices: sell or reinvest. If you decide to sell, you’ll want to work with the right people to make sure you’re following state and federal finance laws.
Reinvesting in your company can result in its renewal. Ideally, you want to start this process before your business is in a decline. For example, if you notice there’s a change in the industry, modify your strategy.
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What type of international risk exposure measures the change in present value of a firm resulting from changes in future operating cash flows caused by any unexpected change in exchange rates
The answer is operating exposure.
Operating exposure relates to how exchange rate changes might affect a firm's future cash flows and, as a result, its value. Cash flows might be contractual or expected. The concept of an exposure without contracted cash flows might be difficult to understand.
The operating vulnerability of a corporation is largely driven by two factors: Are the marketplaces in which the corporation obtains its inputs and sells its goods competitive or monopolistic? Operating risk is increased when a company's input costs or product pricing are affected by currency volatility.
Therefore, the answer is operating exposure.
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The banking crisis of 1907 that preceded the Great Depression and the banking crisis in 2008 were both caused by: short-run business cycle fluctuations. lack of investment spending and high unemployment. risky speculation in real estate and the stock market. low labor productivity in the United States combined with a huge trade deficit.
The banking crisis of 1907 that preceded the Great Depression and the banking crisis in 2008 were both caused by (C) risky speculation in real estate and the stock market.
What was the banking crisis of 1907?The Bank Panic of 1907 was a brief banking and financial crisis in the United States at the turn of the twentieth century. It was caused by the collapse of highly leveraged speculative investments fostered by the US Treasury's easy money policies in the preceding years.The Panic was precipitated by a surge in speculative investment fueled by lax monetary policy. Without a national central bank to rely on, the United States' financial markets were bailed out of the crisis by personal cash, guarantees, and prominent bankers and investors such as J.P. Morgan and John D.What was the Great depression banking crisis of 2008?The 2008 financial crisis, often known as the Global Financial Disaster (GFC), was a major global economic crisis that occurred in the early twenty-first century. It was the worst economic catastrophe since the Great Depression (1929).The seeds of the financial crisis were sown during years of ultra-low interest rates and lax lending regulations in the United States, which drove a home price bubble and reckless speculation in real estate and the stock market. As usual, it began with good intentions.The description of both the banking crisis states that it was caused by reckless speculation in the real state and the stock market.
Therefore, the banking crisis of 1907 that preceded the Great Depression and the banking crisis in 2008 were both caused by (C) risky speculation in real estate and the stock market.
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Complete question:
The banking crisis of 1907 that preceded the Great Depression and the banking crisis in 2008 were both caused by:
(A) short-run business cycle fluctuations.
(B) lack of investment spending and high unemployment.
(C) risky speculation in real estate and the stock market.
(D) low labor productivity in the United States combined with a huge trade deficit.
Bailey broker sponsors two sales agents: Jon and Jen. Horace has signed a buyer representation agreement with Bailey to have Bailey and his team help Horace find a new home. What kind of agents are Jon and Jen to Bailey
A sales agent/license holder is a general agent of a broker/license holder. Both the broker and the sales agent typically become special agents of any client/principal. A broker and his sponsored sales agents are not agents of the client until an actual expressed agency relationship has been established. Until then, Horace is a customer.
A man or woman agent is one that has passed through considered necessary schooling, exceeded an exam, and been duly certified by IRDA to promote coverage policies to the general public and offer after-income providers along with helping on the time of a declaration. His license may be for life insurance, general insurance, or each.
182. 'Agent' and 'essential' are described. An 'agent' is a person hired to do any act for every other or to symbolize some other in dealings with 0.33 person. The person for whom such act is done, or who's so represented, is referred to as the 'fundamental'.
Standard Agent- Agent appointed to do all acts referring to a selected job. Sub-Agent-An agent appointed by way of an agent. Co-Agent- sellers together appointed to do an act together. Dealer- An agent whose process is to create a contractual date between two events.
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The break-even point is the sales level at which:____.
a. total sales equals total costs
b. cost of goods sold equals other expenses
c. total sales equals variable costs
d. total sales equals fixed costs
The break-even point is the sales level at which the total sales revenue is the same as the total costs.
What is break-even point?
The break-even point for any company is the point at which its total sales revenue is the same as its total costs( i.e. total variable costs plus overheads).
At the break-even point. the firm in question makes neither gain nor loss, in that it is only able to recover all of its costs, which is an indication that the business would soon be able to make profits because it has been able to move the point of losses to the point zero profit.
It is incorrect to calculate break-even point as costs of goods being equal other expenses, the revenue has not been considered.
Also, when total sales is the same fixed costs, only fixed costs have been recovered, the variable costs are still outstanding, the same applies to the situation where the total sales is the same as the variable costs, the fixed costs have also not been recovered.
Overall, at breakeven point, total sales equate total costs, all costs, hence, the option(a) is correct.
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Organizations can lock in suppliers by making it difficult to switch to another organization or by ________.
Organizations can lock in suppliers by making it difficult to switch to another organization or by making it easy to work with the organization.
What is the purpose of creating Lock-In?
'Lock in' aims to make it difficult for customers to switch from your brand or offering to a competitor's offering. It can accomplish this by increasing switching costs or the effort required to transfer (soft lock-in) and providing positive reasons to stay, such as superior brand experience or incentives.
Benefits of Lock-In:
Regular customers: Because of the lock-in mechanism, customers will make a subsequent purchase.Customer data: Track customer purchase behaviour over time and predict trends, allowing your company to adapt to their needs and potentially increase purchase frequency or basket size.Predict cash flow: Organization can estimate more accurate cash flow, which can aid in consistent organization's growth.Learn more about organization here:
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Commercial banks, savings and loans, credit unions, and non-banks are all considered to be a part of the U.S. system.
Commercial banks, savings and loans, credit unions, and non-banks are all considered to be a part of the U.S. banking system.
What is Commercial banks?Commercial banks can be defined as banks that accept deposit and as a well give out loans to their borrowers.
Hence, United State of American banking system is comprises of the following:
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Jacoby Company received an offer from an exporter for 21,300 units of product at $17 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data are available: Domestic unit sales price $25 Unit manufacturing costs: Variable 13 Fixed 3 The differential revenue from the acceptance of the offer is a.$532,500 b.$894,600 c.$362,100
The differential revenue from the acceptance of the offer by Jacoby Corporation is d. $85,200.
What is differential revenue?The differential revenue is the revenue lost when a company rejects a special order or an alternative decision is made.
Data and Calculations:Exporter's offer = 21,300 units at $17 per unit
Domestic selling price per unit = $25
Variable costs per unit = $13
Fixed costs per unit = $3
Contribution margin per unit based on the special offer = $4 ($17 - $13)
Differential revenue = $85,200 ($4 x 21,300)
Thus, the differential revenue from the acceptance of the offer by Jacoby Corporation is d. $85,200.
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Question Completion with Answer Options:a. $532,500
b. $894,600
c. $362,100
d. $85,200
Data marts and data warehouses have typically been relational, but the emergence of what technology has helped to let these be used for non-relational data?
NoSQL has helped to let data marts and data warehouses be used for non-relational database. A non-relational database is one that does not use the traditional database system's tabular schema of rows and columns. Non-relational databases, on the other hand, employ a storage model that is tailored to the specific needs of the data being stored.
NoSQL data stores are those that do not use SQL for queries. Instead, data stores query the data using other programming languages and constructs. In practice, "NoSQL" refers to a "non-relational database," despite the fact that many of these databases support the SQL-compatible queries.
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If a firm can raise market price by reducing its output, then:
If a firm can raise the market price by reducing its output, then It faces a downward-sloping demand curve.
If a superbly aggressive company increases its rate above the prevailing market fee, it'll lose its entire marketplace proportion, and income will lessen to 0.
Monopolists aren't allocatively efficient, due to the fact they do not produce at the amount wherein P = MC. As a result, monopolists produce less, at a higher average cost, and rate a higher price than could a combination of firms in a superbly competitive enterprise.
The monopolist will choose the income-maximizing degree of output in which MR = MC, and then fee the fee for that quantity of output as decided by using the marketplace call for curve. If that rate is above average fee, the monopolist earns high-quality earnings.
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A systems breach occurs at a financial organization. The system in question contains highly valuable data. When performing data acquisition for an investigation, which component does an engineer acquire first?
When performing data acquisition for an investigation, the component does an engineer acquire first is: "Disk controller cache"
Data Acquisition is synonymous with data collection; it is defined as the process of gathering, filtering, and cleaning data prior to storing it in a data warehouse or other storage solution.
Hence the Disk controller cache will be looked at first because it will contain details and logs of all events that have occurred in that system.
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Roberto and Andrew are discussing palatability and acceptability. Roberto says that the term acceptability refers to how well an animal likes its food. Andrew says that if the particle size of a feed is too small, it may reduce its acceptability to ruminants. Which of the following statements is correct
"Roberto and Andrew are discussing palatability and acceptability. Roberto says that the term acceptability refers to how well an animal likes its food..." Andrews's statement is correct. This is further explained below.
What is a statement?Generally, a specific or unequivocal articulation of anything via the medium of either spoken or written language.
In conclusion, According to Andrew, if a feed's particle size is too tiny, ruminants may not take it.
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Spending plans are divided into three categories with roughly ______% of the after tax budget going to the category of needs and _____________ % of the after tax budget going to wants, with the rest going to esi.
Spending plans are divided into three categories with roughly 50% of the after tax budget going to the category of needs and 30 % of the after tax budget going to wants, with the rest going to ESI.
More about Spending plans:
A spending plan is a way to allocate your income to the assortment of needs and wants. You can effectively manage your finances and choose where to spend your money by making a spending plan in advance.
In the spending plan daily costs and short-term spending are your needs. Consider your rent or mortgage payment, groceries, gas, auto payments, and so on. You must budget for these expenses because, well, you can end up in some serious financial difficulty if you don't.
The items and experiences you want and wish to budget for are often your wants. Taking a trip with friends or family over the weekend, attending a concert, or going out to dinner are some examples.
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Which feature allows universal containers to require a value in a custom date field when the opportunity stage changes to closing?
Which feature allows universal containers to require a value in a custom date field when the opportunity stage changes to closing: Validation rule.
opportunity is a favorable, appropriate, or advantageous combination of circumstances. We use the opportunity to talk about a situation in which we can do something that we want to do.
opportunity assists individuals to develop work-related skills enabling them to achieve productive work within our community. People and organizations grow and develop to the extent that they capitalize on opportunities to do so.
opportunity are important to leaders because they're important to the people they lead. Opportunities are the venues where people can try, test, better, and even find themselves.
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______ organization structures respond to customer demands faster because its lower-level employees have authority and responsibility for making decisions.
Flat organization structures respond to customer demands faster because its lower-level employees have authority and responsibility for making decisions.
What is Flat Organizational Structure ?A flat organization refers to an organization structure with few or no levels of management between management and staff level employees. The flat organization supervises employees less while promoting their increased involvement in the decision-making process.
Advantages of a Flat Structure
It elevates the employees' level of responsibility in the organization.It removes excess layers of management and improves the coordination and speed of communication between employees.Fewer levels of management encourage an easier decision-making process among employees.Eliminating the salaries of middle management reduces an organization's budget costs.Disadvantages of a Flat Structure
Employees often lack a specific boss to report to, which creates confusion and possible power struggles among management.Flat organizations tend to produce a lot of generalists but no specialists. The specific job function of employees may not be clear.Flat structure may limit long-term growth of an organization; management may decide against new opportunities in an effort to maintain the structure.Larger organizations struggle to adapt the flat structure, unless the company divides into smaller, more manageable units.Learn more about Flat Organizational Structure on:
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Improvement of performance as a result of repeated exposure to a task is referred to as a ________ effect. reactive non-reactive practice fatigue
The answer is Practice effect.
The performance shift brought on by repeated testing is known as the practice effect.
In other words, if a youngster is given a test too soon, the practice effect may provide an improvement in performance (remembering the test items).
Knowing the practice effect is crucial because it will help us determine whether someone's performance has genuinely improved or if the retesting was conducted too soon and caused the improvement.
To ensure test-retest reliability, major testing providers like Pearson and Pro-ed recommend a 2-week gap between developing test administrations.
Hence, improvement of performance as a result of repeated exposure to a task is referred to as a practice effect.
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efer to HR Solutions, Inc. HRSI hopes that all companies can downsize simply by attrition, a word that, in this context, refers to a. being dismissed from the workforce. b. retiring early because employees are within a few years of retirement anyway. c. an increasing amount of work per employee. d. people leaving the company. e. increasing quality.
A correct option is option (d) i.e., people leaving the company.
What does downsize mean in business?
By eliminating underperforming employees or departments, a firm can permanently reduce its workforce. Downsizing can be utilized to develop leaner and more efficient organizations, albeit it is typically carried out when there is stress or a reduction in revenue.
Why does a company downsize?
By letting go of workers who are either no longer required by the company or have not been productive, downsizing enables businesses to cut costs. The business is spared from paying workers who have been causing unnecessary expenses and haven't made a beneficial contribution.
What is HR's role in downsizing?
HR must determine the issues that staff reductions are intended to address, create solid selection criteria, and take into account the long-term effects of the layoffs on the business as a whole.
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Answer the question on the assumption that the legal reserve ratio is 20 percent. suppose that the fed sells $500 of government securities to commercial banks (paid for out of commercial bank reserves) and buys $500 of securities from individuals, who deposit the cash in checking accounts. as a result of the given transactions, the supply of money in the economy will
The sale and purchase of government securities by the Fed would leave reserves unchanged.
What is the effect of the purchase and sale of government securities?
The Fed is the Central Bank of the United States. One of the duties of the Fed is to conduct monetary policies. Monetary polices are used to affect the level of money supply in the economy.
One of the monetary policy tools of the Fed is open market operation. When the Fed sells government securities, it is known as an open market sales which reduce money supply. When the Fed buys government securities, it is known as an open market purchase which increases money supply.
Reserve ratio is the percentage of deposits that is required of commercial banks to keep as reserves. Reserve ratio is determined by the Fed.
Change in reserve = ( value of government securities bought / reserve ratio) - (value of government securities sold / reserve ratio)
($500 / 0.2) - (500 / 0.2) = 0
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Everything else being equal, the higher the interest rate, the higher the future value. Question 27 options: True False
Everything else being equal, the higher the interest rate, the higher the future value (true).
What is the relationship between interest rate and future value?Interest rate and future value have a positive relationship. The higher interest rate is, the higher the future value. The lower interest rate is, the lower the future value.
For example, if a person invests 1000 for a year at an interest rate of 20% and his sister invests 1000 for a year at 10%. Their future values are:
(1000 x 1.20) = 1200
(1000 x 1.10) = 1100
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In evaluating service quality, measurement of expectations can be included in a research program by _____.
In evaluating service quality, measurement of expectations can be included in a research program by service research.
Research programs are a specialized network of scientists conducting basic research. The term was used by the philosopher of science Imre Lakatos to describe the scientific normative model of Karl Popper's The Logic of Scientific Discovery (including the idea of falsifiability) and Thomas Kuhn's The Logic of Scientific Discovery. Used to blend and revise the descriptive scientific model of "Structure". Revolution (including ideas of ordinary science and paradigm shift) .
Lacatos found that falsificationism was unrealistic and often not practiced, and ordinary science (a paradigm of science that emulates the paradigm). Has erased a different perspective) has found it to be more exclusive than it really is.
Lakatos found that many research programs coexist. Each had a hardcore theory that was unaffected by revisions, surrounded by a protective belt of adaptive theory. One research program competes with another to become the most advanced.
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All decisions for the coffee chain, jobos, are made by the founder and chief executive officer. this company has a:_______
All decisions for the coffee chain, jobs, are made by founder and chief executive officer. Company has a centralized A centralized organization is decision-making structure in all decisions and processes are handled solely at the top or executive level. Apple is an example of a company with a centralized management structure.
Much of Apple's decision-making authority rests with (CEO) Tim Cook, who took over as CEO after Steve Jobs died. A centralized organizational structure is one that heavily relies on top-down decision-making. An executive team is in charge of approving all relevant decisions, which communicate to various levels of management.
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Negotiations between unions and a firm or firms is called _____________________ .
a. collective bargaining
b. cooperative bargaining
c. united bargaining
d. organized bargaining
Answer:
cooperative bargaining
When company managers formulate strategy decisions resulting from their internal analysis, they are primarily making decisions about how to:_______
a. obtain and allocate critical and scarce resources.
b. reduce costs in their industry.
c. minimize foreign corporate income taxes.
d. grow their company at any cost.
When company managers formulate strategy decisions resulting from their internal analysis, they are primarily making decisions about how to obtain and allocate critical and scarce resources.
What is business strategy?Business strategies are actions created to run and conduct operations, so that the business can grow. They are ways developed by business to create values.
It also involves looking for places in the market, gaining new customers as well as keeping existing customers happy, being able to compete in their field, and achieving goals.
Importance of strategies as it relate to a business are:
It helps define a business hence gives set of values and purpose. It helps a business understand what success actually looks like. It provides a roadmap for our business,Learn more about business strategies here: https://brainly.com/question/8192142
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Which type of diversification is most likely to create value through financial economies?
Unrelated diversification is that type of diversification which creates value through financial economies.
Unrelated diversification is the process where the diversification is done by entering into new industry.
It includes efficient internal capital allocation.
It also includes the business restructuring and entering into the business where high ROI is provided.
Unrelated diversification includes the obtaining of a bargaining price for the business.
For achieving the financial economies there must be the unity between different components of industry.
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Workers at an automobile repair shop report that half of the automobiles they repair have a resale value below $8000. in this example, which measure of central tendency does the $8000 represent?
In the given example, the $8000 represents median of central tendency. The median is the number in the middle of a sorted, ascending or descending list of numbers, and it can be more descriptive of the data set than the average. It is the point above and below which half (50%) of the observed data falls, and thus represents the data's midpoint.
The median is the number in the middle of a sorted list of numbers. To find the median value in a series of numbers, sort the numbers in value order from lowest to highest or highest to lowest. The median can be used to approximate an average or mean, but it should not be confused with the actual mean.
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When preparing the statement of cash flow using the indirect method, Depreciation Expense is ______. Multiple choice question. subtracted net income under the financing activities section subtracted from net income under the operating activities section added back to net income under the financing activities section added back to net income under the operating activities section
When preparing the statement of cash flow using the indirect method, Depreciation Expense is Added back to net income under the operating activities.
What is the indirect method for a cash flow statement?The indirect method for a cash flow statement serves as one of the methods that helps in the presentation of data which can be used to display the expenditure of a company during a certain period .
This method takes the company's net income , then perform addition or subtraction on balance sheet items to determine cash flow.
hence, When preparing the statement of cash flow using the indirect method, Depreciation Expense is Added back to net income under the operating activities.
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Volume-based rates are appropriate in situations where the incurrence of factory overhead?
Volume-based rates are appropriate in situations where the incurrence of factory overhead is related to a single, common cost driver.
A volume-based totally allocation is an allocation of manufacturing facility overhead fees based on a unit of pastime, in preference to a cost. Examples of such allocation bases are the number of rectangular pictures used, the wide variety of hard work hours used, the variety of gadget hours used, and the number of devices produced.
Volume-primarily based fee drivers assign costs via the run sports simplest. the alternative sports are not noted for costing purposes due to the fact that may not be associated with the quantity of output. Ordering charges are a terrific example.
Volume settlement manner is a settlement of carriage that provides for the carriage of a specific quantity of products in a chain of shipments in the course of an agreed period of time. The specification of the quantity may consist of a minimum, a maximum, or a certain variety.
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