3. A post closing trial balance includes the following except

a. Assets c. Equity

b. Liabilities d. Revenue

B. Cost of goods sold
Cost of goods sold (COGS) is not a period expense. COGS refers to the direct costs incurred in producing or purchasing the goods that a company sells. These costs are directly associated with the production or acquisition of the goods and are recognized as an expense when the goods are sold. COGS is typically reported on the income statement and deducted from revenue to determine the gross profit of a business.

On the other hand, period expenses are costs that are not directly related to the production or acquisition of goods. They are incurred over a specific period of time and are not directly associated with the goods sold. Examples of period expenses include wages paid to employees, insurance, and syndication costs.

In summary, cost of goods sold (B) is not a period expense, as it represents the direct costs associated with the production or acquisition of goods.

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Answer:

Explanation:

what do you need help with', though

The expected rate of return over the project will be 30.67%; whereas, the cash payback for the same will be 3.12 years.

A financial ratio used to calculate the returns over monetary engagement during a financial period is generally regarded as the rate of return over such investment.

Using the given information, the expected rate of return will be computed as,

\(\rm Rate\ of\ Return= \dfrac{Net\ Income}{Investment}\ x\ 100\\\\\rm Rate\ of\ Return= \dfrac{92000}{300000}\ x\ 100\\\\\rm Rate\ of\ Return= 30.67\%\)

Similarly, when such return is earned, the cash payback will be computed as,

\(\rm Cash\ Payback= \dfrac{Investment}{Cash\ Inflow}\\\\\rm Cash\ Payback= \dfrac{300000}{92000}\\\\\rm Cash\ Payback= 3.125\)

Hence, the expected rate of return over the project will be 30.67%; whereas, the cash payback for the same will be 3.12 years.

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a. In Integer Optimization, binary constraint types restrict variables to only take on values of 0 or 1. True.

b.  The Fixed Charge Model is a type of Integer Optimization problem and can be solved in Excel using the Solver add-in.

True.

c.  False. Shortening an activity in a project schedule may not always result in a reduction of the project duration if the shortened activity is not on the critical path.

d. True. Delaying an activity in a project schedule will always result in an increase in the project duration, as it will push back the start and end dates of subsequent activities.

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The present value of $10,000 in 22 years time, assuming an interest rate of 9% per year with monthly compounding, is $1,390.93.

To calculate the present value of a future amount, we use the formula for present value:

PV = FV / (1 + r/n)\(^{(nt)\)

Where PV is the present value, FV is the future value, r is the interest rate, n is the number of compounding periods per year, and t is the number of years.

Plugging in the given values into the formula, we have:

PV = $10,000 / (1 + 0.09/12)\(^{(12*22)\)

PV = $1,390.93 (rounded to two decimal places)

Therefore, the present value of $10,000 in 22 years time, with an interest rate of 9% per year compounded monthly, is $1,390.93. This means that if we were to invest $1,390.93 today at a monthly interest rate of 0.75% (9% per year divided by 12 months), it would accumulate to $10,000 after 22 years.

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Answer:

C. A problem with using the dividend growth model is that it appears to underestimate the expected return for all stocks.

Explanation:

In the case of the dividend growth model, it shows the underestimated of the return for some stocks, also it generated the negative return at the time when the firm could cut the dividend. ALso it needs that the firm has the history of the cash dividend and that history should show the same dividend or the positive growth

But it does not show the underestimate for all kind of the stocks

Answer:

"By evolving from a one-size-fits-all approach to one that embraces customer diversity, Moskowitz was able to improve customer experiences with food products from coffee to cola to spaghetti sauce and beyond."

this is what I found online

Moskowitz was able to improve consumer experiences with culinary goods ranging from coffee to soda to spaghetti sauce and beyond by shifting from a one-size-fits-all approach to one that welcomes customer variety.

The food industry is a complex, global network of various businesses that provides the majority of the world's food.

The word "food industries" refers to a wide range of manufacturing, distribution, processing, and conversion operations, preperation, transport and many other facilities.

Thus, Moskowitz was able to improve consumer experiences.

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The working conditions during the "Railroads, Reform, Immigration, and Labor" era (1889-1930) were often characterized by long hours, low wages, dangerous environments, and limited worker protections.

During the "Railroads, Reform, Immigration, and Labor" era, working conditions were often challenging and unfavorable for many workers. The rapid industrialization and growth of industries, particularly the railroad industry, led to the demand for cheap labor and the exploitation of workers. Long working hours were common, often extending beyond 10 or 12 hours per day, with minimal breaks. Wages were generally low, and workers faced significant economic struggles. Additionally, the work environments were often hazardous, with high injury rates due to inadequate safety measures and dangerous machinery.

Worker protections were limited during this era, and labor rights were often disregarded by employers. Unionization and labor movements emerged as workers sought to improve their working conditions, leading to strikes, protests, and the formation of labor unions. These efforts aimed to secure better wages, shorter workdays, safer working conditions, and collective bargaining rights.

Overall, the working conditions in the "Railroads, Reform, Immigration, and Labor" era were characterized by exploitation, poor wages, long hours, and dangerous environments. The struggles faced by workers during this time period laid the foundation for the labor reforms and improvements in working conditions that followed.

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E-commerce entrepreneurs often embrace innovation, adopt digital marketing techniques, leverage data analytics for customer insights, and employ strategies to enhance customer experience and satisfaction.

E-commerce, short for electronic commerce, refers to the buying and selling of goods and services over the internet or through electronic channels. It involves online transactions, electronic funds transfer, online shopping platforms, and other digital technologies to facilitate business transactions between businesses (B2B), businesses and consumers (B2C), or consumers themselves (C2C).

E-commerce encompasses a wide range of activities, including online retail stores, online marketplaces, online auctions, digital payment systems, and electronic banking. It allows businesses and individuals to reach a global customer base, conduct transactions efficiently, and offer convenience and accessibility to customers. E-commerce entrepreneurs are individuals who establish and operate online businesses. They leverage digital platforms and technology to create, manage, and grow their e-commerce ventures. E-commerce entrepreneurs can be small business owners, start-up founders, or individuals who run online stores or marketplaces.

These entrepreneurs play a crucial role in the e-commerce ecosystem by identifying market opportunities, sourcing products or services, building online platforms or websites, implementing marketing strategies, managing logistics and customer support, and driving sales and revenue. They need to possess a combination of business acumen, technological proficiency, and marketing skills to navigate the dynamic and competitive e-commerce landscape.

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Answer:

Some notable price indices include:

Consumer price index.

Producer price index.

Employment cost index.

Export price index.

Import price index.

GDP deflator.....

Answer:

Explanation:

consumer price index: it measures changes in the price level of a weighted average market basket of consumer goods and services purchased by households.

producer price index: it is a price index that measures the average changes in prices received by domestic producers for their output.

The choreographic element that encourages dancers to rely on musical cues, visual connections, and emotional phrasing includes the time, energy, and space

In art, a choreography means the way in which an idea is expressed physically through dance. When developing this concept, the users usually relies on important principles of organization to ensure that the idea takes a clear, appropriate, and aesthetically pleasing form.

These are principles that comprises the basic ingredients for the dancers' movements and patterns and help the choreographer utilize space, express intention and the music, and organize the dancers.

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Answer:

B.)   A career as a farm management advisor

Explanation:

Answer:

B

Explanation:

Answer:

Since the product is new, the consumers wouldn't have any method to compare the price with the ones that created by other companies. This created a situation that make the consumers doubt whether they make a correct economic decisions if they purchase the product.

This is why it's important to get the price 'right'.

The company need to ensure that the price represent more value for Consumers compared to the money that they have to sacrifice to obtain it.

The rule of law is relevant for national economies as it promotes transparency, accountability, and limits the possibility of corruption. It also ensures the protection of property rights, promotes fair competition, and encourages investors.

The rule of law limits the arbitrary use of power, promotes transparency, and accountability. This is significant for national economies as it makes a country a favorable destination for investment. The rule of law assures investors that their contractual agreements will be enforced, and their property rights will be protected.

In a stable legal system, businesses feel encouraged to invest more and expand, which leads to the growth of the economy and development. The legal system provides a framework that ensures economic growth by promoting fair competition, market-oriented strategies, and accountability. Thus, the rule of law plays a crucial role in national economies and creates a conducive environment for business growth and development. Its presence assures the enforcement of contracts, and minimizes risks and uncertainties that are associated with transactions.

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A firm that uses purchased goods and services to make other products is called a manufacturing firm.

Manufacturing firms are vital players in the economy as they transform raw materials, components, and services into finished products that can be sold to consumers or other businesses. These firms add value to the initial inputs, making them more useful and valuable through the production process.

Manufacturing firms can be categorized into different types based on the nature of the products they produce, the production processes they employ, and the scale of their operations. Some common types of manufacturing firms include mass production, batch production, and custom production. Mass production involves producing a large number of standardized products, while batch production focuses on smaller quantities of varied items. Custom production caters to the specific needs of individual customers or clients.

These firms play a crucial role in the supply chain by connecting suppliers, who provide raw materials and services, with customers who demand finished products. They contribute to economic growth by creating jobs, promoting innovation, and generating revenue through the sale of their products. In addition, manufacturing firms can also have a significant impact on international trade, as countries often export their manufactured goods to other markets.

In summary, a manufacturing firm is a business that uses purchased goods and services to create new products. These firms are essential components of the economy, driving growth and connecting different parts of the supply chain.

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Milton Friedman argued that the federal reserve should adopt a monetary growth rule to reduce fluctuations in real GDP, employment, and inflation.

Monetary growth is Increased money supply in the economy: Money supply growth has been high in the last two years, boosted by high exports.

Monetary definition refers to money or currency. A system that pays with dollar bills and other banknotes is an example of a monetary system. Of national currencies or coins, or related to them.

Due to the difficulty of exchanging goods and services, barter systems have been an obstacle to the division of labor and specialization between individuals, which are important factors in increasing productivity and economic growth.

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Answer:

The relationship between the production of vegetables and sale is the main difference between sales and production is that you must produce a product before you can sell it. Sales in a business are closely correlated to the marketing or sales effort of a business, whereas production is closely related to the manufacturing process.

I hope it help you,

The total dividend that the Preferred Shareholders will receive in year 2014 is $3,960.

Given Information

5% Cumulative Preferred Stock Dividend

For Year 2013:

Dividend = $39,600 * 5%

Dividend = $1,980

For Year 2014

Dividend = $39,600 * 5%

Dividend = $1,980

Total Dividend received in Year 2014 = $1,980 + $1,980

Total Dividend received in Year 2014 = $3,960

Therefore, the total dividend that the Preferred Shareholders will receive in year 2014 is $3,960.

Missing question includes "Mason Transport has the following stock outstanding at December 31, 2014 5% Cumulative preferred stock, $12 Par Value $39,600 Common stock, $0.10 Par Value 12,000 Mason paid no dividends during 2013. During 2014, it declares $13,000 of dividends. How much of the $13,000 will preferred stockholders receive? $1,980 $3,960 $1,083 None of the answer choices are correct."

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Answer:

$0.405

Explanation:

The average cost per  mile:

Cost per year:

Insurance   : $1200

Gas At $3 per gallon:  car performance is 25 miles per gallon. In one year, the car is driven for 10,000 miles.

Consumption per year = 10,000/25 x 3= $1200

maintenance $400

Cost for fours years

Car cost:   =$5000

Insurance :  $1,200 x 4 =$4,800

Gas costs: $1200 x 4 =$4800

Maintenance :$400 x 4 = $1600

Total costs for four years= $5000+ $4800+ $4800+$1600

=$16,200

Average cost per mile

=$16,200/ 40,000

=

The average cost per :

Cost per year:

Insurance   : $1200

Gas At $3 per gallon:  car performance is 25 miles per gallon. In one year, the car is driven for 10,000 miles.

Consumption per year = 10,000/25 x 3= $1200

maintenance $400

Cost for fours years

Car cost:   =$5000

Insurance :  $1,200 x 4 =$4,800

Gas costs: $1200 x 4 =$4800

Maintenance :$400 x 4 = $1600

Total costs for four years= $5000+ $4800+ $4800+$1600

=$16,200

Average cost per mile

=$16,200/ 40,000

=$0.405

Answer:

Budgeted COGS = $134 x 3,550 units = $479,250

Actual COGS = $482,151.42, so the total variance was $2,901.42 U

                    Swain Company

                   Income statement

Total revenue                                       $603,500

COGS:                                              ($482,151.42)

Gross profit                                       $121,348.58

S&A expenses                                     ($54,500)  

Net profit                                           $66,848.58

Retained earnings = $65,000 + $66,848.58 = $131,848.58

Explanation:

retained earnings $65,000

total sales $603,500

number of units sold = $603,500 / $170 per unit = 3,550 units

selling and administrative expenses $54,500

materials quantity variance = (actual quantity - standard quantity) x standard price = $9,250 favorable. This means that the company used fewer materials than budgeted: -$9,250 = (actual quantity - 24,850) x $9

actual quantity used = (-$9,250 / $9) + 24,850 pounds = 23,822.22 pounds less

materials price variance = (actual cost - standard cost) x units purchased = $3,525 U. This means that the company paid $3,525 more for materials than it had estimated: $3,525 = (actual cost - $9) x 23,822.22 pounds

actual cost = ($3,525 / 23,822.22 pounds) + $9 = $9.148 per pound

*the only way 2 labor hurs x standard cost = $1, is that standard cost = $0.50

labor efficiency variance = (actual hours - standard hours) x standard rate = $6,725 = (actual hours - 7,100) x $0.50:

actual hours = ($6,725 / $0.50) + 7,100 = 20,550 hours

labor rate variance = actual hours x (actual rate - standard rate) = $4,025 = 7,660.42 hours x (actual rate - $12):

actual rate = ($4,025 / 20,550 hours) + $0.50 = $0.6959

fixed overhead budget variance = actual fixed overhead - budgeted overhead = $1,425 U = actual fixed overhead - $248,500:

actual fixed overhead = $248,500 + $1,425 = $249,925

actual fixed overhead per unit = $249,925 / 3,550 = $70.4014

fixed overhead volume variance = (actual hours - standard hours) x actual fixed overhead per unit = -$6,000 F = (actual hours - 3.5 hours) x $70.4014:

actual overhead hours = (-$6,000 / $70.4014) + 12,425 hours = -85.23 + 12,425 = 12,339.77 hours

You can always check out courses at your local community college or take a free online accounting course. Try sites like Coursera and other online education platforms to find free courses taught by respected experts in the accounting field.

Accounting:

Accounting, also known as accountancy, is the measurement, processing, and transmission of financial and non-financial information about economic entities such as businesses and enterprises. Accounting, called the “language of business,” measures the results of an organization’s economic activities and communicates that information to various stakeholders such as investors, creditors, managers, and regulators. Accounting practitioners are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably.

Process of learning accounting by own:

1. Understand the difference between Accounting and Accountancy. Bookkeeping and accounting are terms that are often used interchangeably. However, the required skills and responsibilities are slightly different.

2. Familiarize yourself with creating spreadsheets. Microsoft Excel and other spreadsheet software are invaluable to accountants, helping them track numbers on charts and perform calculations to create financial tables.

3. Books on accounting. Go to your local library for a book on accounting, or buy one from your local bookstore. Look for beginner books written by authors with accounting experience. These books tend to contain more researched information.

4. Take an accounting course. You can always check out courses at your local community college or take a free online accounting course. Try sites like Coursera and other online education platforms to find free courses taught by respected experts in the accounting field.

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Job enrichment involves adding more meaningful and challenging tasks to a job to increase employee satisfaction and motivation. For example, a receptionist being given the additional responsibility of managing social media accounts for the company.

Job enlargement refers to expanding the scope of a job by adding more tasks of a similar level of complexity. For example, a cashier also being assigned inventory management duties.

Disadvantages of job enlargement for employers include potential employee resistance, increased training costs, and decreased specialization. For staff, disadvantages may include increased workload and stress, reduced job satisfaction, and limited opportunities for career growth.

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The conceptual framework suggests that costs should be deferred if they create or add value to an asset. Assets are defined as ". . . probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events".

One of the three exceptions to this principle is that when the costs of an asset are too high to be reasonable, the entity should not defer those costs.Below are the other two exceptions:If the future economic benefit that is associated with the asset is not probable, then deferring the cost of that asset is not recommended. Rather, the cost should be recognized in the income statement of the period in which it was incurred.If an asset is to be consumed quickly, then deferring its cost will not create any significant value for the asset.

Thus, the cost should be expensed in the income statement of the period in which it was incurred. Assets that are consumed quickly are usually those with a low-cost value, such as office supplies, cleaning supplies, etc.In summary, when costs are too high to be Assetsreasonable, they should be expensed in the income statement of the period in which they were incurred, rather than deferred to the balance sheet.

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Answer:

Strong decision-making.

Problem-solving.

Communication.

The ability to work with people.

Leadership.

Administration skills.

Knowledge of key equipment practices.

Explanation:

They need to have free time. Without that free time...When will you be able to feed the plants? When will you be able to groom your horse? It also costs A LOT!! Because of the farm animals.

These are quite obvious but just in case I am going to list these for you:

Cow

Horse

Chicken

Donkeys (Optional)

Cats (Optional)

Peacocks (Very Optional due to the prices)

Sheep

Dogs (For the mice. Dogs have a supreme sense of smell. They can sniff out the mice.)

The total amount reported under Property, Plant, and Equipment is $61,450,000, which includes the values of buildings and equipment, copyrights, patents, and land. so, the correct answer is D).

The total amount reported under Property, Plant, and Equipment would be the sum of the individual asset values

Buildings and Equipment: $20,000,000

Copyrights: $2,450,000

Patents: $18,500,000

Land: $20,500,000

Total amount reported under Property, Plant, and Equipment = $20,000,000 + $2,450,000 + $18,500,000 + $20,500,000 = $61,450,000

Therefore, the correct answer is d. $61,450,000.

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Answer:

The answer is 62% (B)

Explanation:

The easiest way to answer this is by simply doing $65,000 divided by $105,000. You'll get 61.9 but if you round it, you get 62% and that's how you get the answer.

Also, I just got this question and I got it correct.

Hope this helps!!

Percentage of lost in initial investment is 61.90%

Amount lost = $65,000

Original investment = $105,000

Percentage of lost in initial investment

Percentage of lost in initial investment = [Amount lost / Original investment]100

Percentage of lost in initial investment = [65,000 / 105,000]100

Percentage of lost in initial investment = 61.90%

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Answer:

truce

Explanation:

Here is the full question :

Next Saturday, my best friend. Sol and I will have separate acts in a citywide talent contest. But

we've just made a _____with each other that will help us from feeling jealous if one of us

wins and one loses. We've decided that if one of us wins that person will share the prize money

with the other one.

Which word BEST completes the sentence?

truce

alliance

treaty

pact

A truce is an agreement between people to stop fighting for a limited.

Sol and his best friend made an agreement that would stop them from fighting

A pact is an agreement between people

Answer:

Truce (that the correct one).

Explanation:

Answer:  reduce the union's bargaining strength,

Explanation:

Pat and his friend rent an apartment together. Their total cost to move in included the first month's rent, last month's rent, and a security deposit of $600. If Pat paid a total of $1,050 to move in,

Explanation: We know that he and his friend rent an apartment together. Their total cost to move in included the first month's rent, last month's rent, and a security deposit of $600.Pat paid a total of $1,050 to move in. We have to find Pat's share of the rent each month. We will begin by calculating the total amount of rent they paid to move in. It is calculated by subtracting the security deposit from the total amount paid to move in. So, Total rent paid = Total amount paid - Security deposit= $1,050 - $600= $450Now, we know that the total rent for the apartment is split between Pat and his friend. Therefore, we can divide the total rent by two to find each of their shares:$450 ÷ 2 = $225Therefore, Pat's share of the rent each month is $225.

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Working for a company in another country is referred to as foreign employment, and you usually only work in one country. This wouldn't be your native country .

While the terms "foreign employment" and "international workforce" (people of a different nationality) are sometimes used interchangeably, the term really refers to a multinational corporation expanding outside of its home country and recruiting there.

Employers prefer foreign employment  because they cannot find qualified local employees, necessitating the hiring of foreigners to do the job.

The following are some methods for obtaining information about foreign employment:

Newspapers, notice boards, electronic media (radio, FM, television, etc.), websites, and public programs

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