15. Consider a no-load mutual fund with $400 million in assets, 50 million in debt, and 15 million shares at the start of the year; and $500 million in assets, 40 million in debt, and 18 million shares at the end of the year. During the year investors have received income distributions of $0.50 per share, and capital gains distributions of $0.30 per share. Assuming that the fund carries no debt, and that the total expense ratio is 0.75%, what is the rate of return on the fund

Answers

Answer 1

Answer:

12.09%.

Explanation:

Calculation to determine the rate of return on the fund

First step is to calculate the beginning year NAV

Beginning year NAV = ($400 million assets - 50 million debt) / 15 million shares

Beginning year NAV = 23.33

Second step is to calculate the ending year NAV

Ending year NAV = ($500 million assets - (500*0.75% expense) - 40 million debt] / 18 million shares

Ending year NAV =[456.25/18 million shares]

Ending year NAV =25.35

Now let calculate the return using this formula

Return = (Ending NAV -beginning NAV + Capital gain + income) / Beginning NAV)

Let plug in the formula

Return = (25.35-23.33+0.30+0.50)/23.33

Return = 12.09%

Therefore the rate of return on the fund is 12.09%


Related Questions

Stallion Corporation sold $190,000 par value, 10-year first mortgage bonds to Pony Corporation on January 1, 20X5. The bonds, which bear a nominal interest rate of 10 percent, pay interest semiannually on January 1 and July 1. The entry to record interest income by Pony Corporation on December 31, 20X7, was as follows:
Note: Assume using straight-line amortization of bond discount or premium.
General Journal Debit Credit
Interest Receivable 9,500
Interest Income 9,025
Investment in Stallion Corporation Bonds 475
Pony Corporation owns 65 percent of the voting stock of Stallion Corporation, and consolidated statements are prepared on December 31, 20X7.
Required:
A. What was the original purchase price of the bonds to Stallion Corporation?
B. What is the balance in Pony's bond investment account on December 31, 20X7?
C. Prepare the worksheet elimination entry or entries needed to remove the effects of the intercompany ownership of bonds in preparing consolidated financial statements for 20x7.
• Record the entry to eliminate the effects of the intercompany ownership in the bonds.
• Record the entry to eliminate the intercompany interest receivables/payables.

Answers

Answer:

a. Amortization of Bond Premium semi-annual = $475

Amortization of Bond Premium annual = $475*2 = $950

Bond Premium = $950*10 years = $9,500

Par value of Bonds          $190,000

Premium on Bonds          $9,500

Original Price of Bonds  $199,500

b.  Original Purchase Price = $199,500

Semi-annual periods from Jan 1,20X5 - Dec 31,20X7 = 3 yrs*2 = 6 periods

Premium amortization till Dec 31, 20X7 = $475*6 = $2,850

Balance in Bond Investment account = $199,500 - $2,850

Balance in Bond Investment account = $196,650

c. Event Accounts & Explanation                     Debit         Credit

      1.       Bonds Payable                                  $190,000

               Bond Premium ($9,500 - $2,850)    $6,650  

                Interest Income ($9,025*2)              $18,050  

                       Investment in Stallion Corporation Bonds   $196,650

                       Interest Expense                                            $18,050

                (To record the entry to eliminate the effects of the

                 inter-company ownership in the bonds)

    2.        Interest Payable                                  $9,500

                        Interest Receivable                                         $9,500

                 (To record the entry to eliminate the inter-company

                  interest receivables/payable)

Perteet Corporation's relevant range of activity is 3,300 units to 7,500 units. When it produces and sells 5,400 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.20 Direct labor $ 3.15 Variable manufacturing overhead $ 1.30 Fixed manufacturing overhead $ 3.10 Fixed selling expense $ 0.60 Fixed administrative expense $ 0.30 Sales commissions $ 0.40 Variable administrative expense $ 0.45 If 4,200 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $18,480 $29,970 $22,200 $15,540

Answers

Answer: $22,200

Explanation:

The total amount of manufacturing overhead cost will be gotten by adding the fixed manufacturing overhead cost to the variable manufacturing overhead cost. This will be:

Fixed manufacturing overhead cost = 5400 × $3.10 = $16740

Variable manufacturing overhead cost will be: = (7500 - 3300) × $1.30 = $5460

Therefore, the total amount of manufacturing overhead cost will be:

= $16740 + $5460

= $22,200

Helmers Corporation manufactures a single product. Variable costing net operating income last year was $95,000 and this year was $113,900. Last year, $35,400 in fixed manufacturing overhead costs were released from inventory under absorption costing. This year, $13,500 in fixed manufacturing overhead costs were deferred in inventory under absorption costing. What was the absorption costing net operating income last year

Answers

Answer:

$59,600

Explanation:

Calculation for the absorption costing net operating income last year

Using this formula

Absorption costing net operating income last year=Variable costing net operating income last year -fixed manufacturing overhead costs last year

Let plug in the formula

Absorption costing net operating income last year=$95,000-$35,400

Absorption costing net operating income last year=$59,600

Therefore the absorption costing net operating income last year was $59,600

A cable TV company redesigned jobs so that one employee interacts directly with customers, connects and disconnects their cable service, installs their special services and collects overdue accounts in an assigned area. They also decided to do away with scripted customer interaction manuals and allow each employee to determine how best to interact with each customer. Previously, each task was performed by a different person and the customer interacted only with someone at the head office. This change most likely increased each employee's _______________. Group of answer choices

Answers

Answer:

the answer is dependence (I think, could be wrong though.)

Explanation:

Multiple Choice Question Valpar Company produces several lines of laundry hampers. The factory is highly automated and uses an activity-based costing system to allocate overhead costs to its various products. During the upcoming period the company expects to produce 72,000 units. The costs and cost drivers associated with four activity cost pools are given below: Activities Unit Level Batch Level Product Level Facility Level Cost $20,000 $10,000 $15,000 $36,000 Cost Driver 4,000 labor hours 400 set-ups % of use 72,000 units Production of 20,000 units of its popular foldable hamper required 2,000 labor hours, 20 setups, and consumed one-quarter of the product sustaining activities. What amount of batch-level costs will be allocated to the product

Answers

Answer:

$500

Explanation:

Calculation to determine the amount of batch-level costs that will be allocated to the product

Using this formula

Allocation rate=(Total batch level overhead cost/Total activity base ) * Set-ups

Let plug in the formula

Allocation rate=( $10,000/400 set-ups) *20 set-ups

Allocation rate=$25 per set-up *20 set-ups

Allocation rate=$500

Therefore the amount of batch-level costs that will be allocated to the product is $500

what does "the customer is always right" mean

Answers

It means exactly what it says the customer is always right so no matter what you have to work with the customer to see what the problem is and to help them with what they need

Suppose a farmer in Georgia begins to grow peaches. He uses​ $1,000,000 in savings to purchase​ land, he rents equipment for ​$90 comma 000 a​ year, and he pays workers ​$110 comma 000 in wages. In​ return, he produces 300 comma 000 baskets of peaches per​ year, which sell for ​$3.00 each. Suppose the interest rate on savings is 1 percent and that the farmer could otherwise have earned ​$45 comma 000 as a shoe salesman. What is the​ farmer's economic​ profit? The peach farmer earns economic profit of ​$nothing . ​(Enter your response as an​ integer.)

Answers

Answer:

Economic profit =$645,000

Explanation:

Economic profit is the difference between revenue and  out of pocket expenses plus opportunity cost.

Opportunity cost is the value of the benefit sacrificed in favour of a decision. It is the value of the next best alternative forgone in favour of a decision.

For example, the opportunity cost of the farmer is the interest rate he would have earned had he invested the money in savings account plus the salary forgone as a salesman

Economic profit = Revenue - out-of-pocket expenses - opportunity cost

Opportunity cost = interest foregone + salary forgone

                            = (1% × $1,000,000) + 45,000 = 55,000

Out of pocked trading expenses = 110,000 + 90,000 = $200,000

Revenue = $3 × 300,000 = $900,000

Economic profit = 900,000 -200,000-55,000= $645,000

Economic profit =$645,000

In 2020, Simon, age 12, has interest income of $7,500 on funds he inherited from his grandmother, and no earned income. He has no investment expenses. His parents have a taxable income of $82,250 and file a joint return. Assume that no parental election is made. If required, round the tax computations to the nearest dollar.
Simon's net unearned income is $.
Simon's allocable parental tax is $.
Simon's total tax is $.

Answers

Answer:

Simon's net unearned income is $5,300. Simon's allocable parental tax is $1,166. Simon's total tax is $1,276.

Explanation:

Simon net unearned income = Earned income - Standard deduction - Statutory deduction

= 7,500 - 1,100 - 1,100

= $5,300

Parents filling together with a gross income of $82,250 will fall under the 22% tax bracket.

Simon allocable parental tax = 5,300 * 22%

= $1,166

At kiddie tax rates, maximum unearned income to be taxed is $2,200.

Simon falls under 10% range in 2020.

Tax = (2,200 - $1,100 deduction) * 10%

= $110

Simon total tax = Allocable parental tax + tax on unearned income

= 1,166 + 110

= $1,276

Fillmore Industries is a vertically integrated firm with several divisions that operate as decentralized profit centers. Fillmore's Systems Division manufactures scientific instruments and uses the products of two of Fillmore's other divisions. The Board Division manufactures printed circuit boards (PCBs). One PCB model is made exclusively for the Systems Division using proprietary designs, while less complex models are sold in outside markets. The products of the Transistor Division are sold in a well-developed competitive market; however, one transistor model is also used by the Systems Division. The costs per unit of the products used by the Systems Division are as follows:
PCB Transistor
Direct materials 1,85 0,40
Direct labor 4,20 0,90
Variable overhead 2,40 0,70
Fixed overhead 0,85 0,75
Total Cost 9,30 2,75
The Board Division sells its commercial product at full cost plus a 30 percent markup and believes the proprietary board made for the Systems Division would sell for $12 per unit on the open market. The market price of the transistor used by the Systems Division is $3.45 per unit.
Required:
1. What is the minimum transfer price for the Transistor Division? What is the maximum transfer price of the transistor for the Systems Division?
2. Assume the Systems Division is able to purchase a large quantity of
transistors from an outside source at $2.75 per unit. Further assume that the Transistor Division has excess capacity. Can the Transistor Division meet this price?
3. The Board and Systems divisions have negotiated a transfer price of $11 per printed circuit board. Discuss the impact this transfer price will have on each division.

Answers

Answer:

Fillmore Industries

Fillmore's Systems Division

1. Minimum and Maximum Transfer Prices:

                                PCB      Transistor

Minimum transfer

price                  $12.00      $3.45

Maximum transfer

price                  $12.09      $3.58

2. Yes. The Transistor Division can meet this price.  It can sell at $2.60 (Variable cost plus markup) by eliminating the fixed cost, which is not a relevant cost.

3. A transfer price of $11 reduces the profitability of the Transistor Division while it increases the profitability of the other division.  The transfer price should be a market-competitively determined price to encourage efficiency in the divisions.

Explanation:

a) Data and Calculations:

                                PCB      Transistor

Direct materials      1,85          0,40

Direct labor            4,20          0,90

Variable overhead 2,40          0,70

Fixed overhead     0,85          0,75

Total Cost              9,30          2,75

Marked up Price $12.09      $3.58

Minimum transfer

price                  $12.00      $3.45

Maximum transfer

price                  $12.09      $3.58

Market price       $12.00     $3.45

CL
ratio
Cygnus has a
dividend cover ratio
of 4.0 times and expects
zero growth in dividends. The company
has one million $1 ordinary shares
în issue and the market capitalization of
the
company
is $ 50 million
After tax profits for next year is expected to be $20 million.What is the cost of equity capital?

Answers

Answer:

The cost of equity is "10.00%".

Explanation:

The given values are:

After tax profits,

= $20 million

Number of shares,

= 1 million

Dividend cover ration,

= 4.0

Market capitalization,

= $50 million

Now,

The earning per share (EPS) will be:

= [tex]\frac{After \ tax \ profits}{Number \ of \ shares}[/tex]

On substituting the values, we get

= [tex]\frac{20}{1}[/tex]

= [tex]20[/tex] ($)

The dividend cover ratio = [tex]\frac{EPS}{Dividend \ per \ share}[/tex]

On substituting the given values, we get

⇒                                  [tex]4.0=\frac{20}{Dividend \ per \ share}[/tex]

⇒       [tex]Dividend \ per \ share=\frac{20}{4}[/tex]      

⇒                                        [tex]=5[/tex] ($)

Market per share price will be:

= [tex]\frac{Market \ capitalization}{Number \ of \ shares}[/tex]

= [tex]\frac{50}{1}[/tex]

= [tex]50[/tex] ($) per share

So,

The cost of equity capital will be:

= [tex][\frac{Expected \ dividend}{Market \ price} ]+Growth \ rate[/tex]

On putting the values in the above formula, we get

= [tex][\frac{5}{50} ]+0.00[/tex]

= [tex]0.1+0.00[/tex]

= [tex]0.1[/tex] i.e., [tex]10.00[/tex]%

Ramon and Sammy are working on a group homework assignment. The homework consists of a set of essay questions and a set of questions on graphing models. Ramon can finish an essay question in about 15 minutes and a graphing question in about 30 minutes. Sammy can finish an essay question in about 20 minutes and a graphing question in about 35 minutes. Assume that Ramon and Sammy produce the same quality answers. Calculate Ramon and Sammy's opportunity cost of each task. Please round each answer to the nearest tenth.

Answers

Answer and Explanation:

The computation is shown below:

It is given that Ramon would completed an essay question in approx 15 minutes and for graphing question it finished approx 30 minutes

On the other hand Sammy would completed an essay question in approx 20 minutes and for graphing question it finished approx 35 minutes

a) Ramon's opportunity cost of completing an essay question is

= 15 ÷30

= 0.5 graphing question

b) Ramon's opportunity cost of completing a graphing question is

= 30 ÷ 15

= 2 essay question

c) Sammy's opportunity cost of completing an essay question is

= 20 ÷ 35

= 0.57 graphing question

d) Sammy's opportunity cost of completing a graphing question is

= 35 ÷ 20

= 1.75 essay question

6. The recommended approach for strategy formulation by a leader is for him or her to: Group of answer choices B. inspire a large number of people to help achieve organizational purposes. D. delegate the task to the company planning department. A. involve people in making only decisions that are less critical. C. rely heavily on mathematical forecasts of the future.

Answers

Answer:

B. inspire a large number of people to help achieve organizational purposes.

Explanation:

Business strategy sets the overall direction for the business; it focuses on defining how a business would achieve its goals, objectives, and mission; as well as the funds and material resources required to implement or execute the business plan.

The recommended approach for strategy formulation by a leader is for him or her to inspire a large number of people to help achieve organizational purposes.

To ensure a full line of outdoor clothing and accessories, the marketing department at Teddy Bower insists that they also sell waterproof hunting boots. Unfortunately, Teddy Bower has no expertise in manufacturing those kinds of boots. Therefore, Teddy Bower contacted several Taiwanese suppliers to request quotes and $38 per pair of boots was the best quote. Due to competition, Teddy Bower knows that it cannot sell these boots for more than $54. However, all remaining boots can be sold off at a 50% discount at the end of the season. What is the underage cost Cu

Answers

Answer:

Undergo cost is $14

Explanation:

Undergo cost of Teddy Bower is $16 ( $54 - $38)

Undergo cost the total cost for a company which is not to be recovered from the sales. The undergo cost for Teddy Bower is $14 since the company has asked for quote from different suppliers and they quoted the maximum of $38 per pair of boots. The company has best and maximum quote of $54 above which the company predicts it can not sell the pair of boots.

An investment had a nominal return of 10.7 percent last year. If the real return on the investment was only 6.5 percent, what was the inflation rate for the year?

Answers

Answer:

(1+0.103) =(1+0.057)(1+ Inflation rate)

1.103 =1.057 * (1+ Inflation rate)

1.103/1.057 = 1+ Inflation rate

1.0435 = 1+ inflation rate

Inflation rate = 0.0435 i.e. 4.35%

The 2021 income statement of Adrian Express reports sales of $20,710,000, cost of goods sold of $12,600,000, and net income of $1,980,000. Balance sheet information is provided in the following table.
ADRIAN EXPRESS
Balance Sheets
December 31, 2021 and 2020
2021 2020
Assets
Current assets:
Cash $840,000 $930,000
Accounts receivable 1,775,000 1,205,000
Inventory 2,245,000 1,675,000
Long-term assets 5,040,000 4,410,000
Total assets $ 9,900,000 $8,220,000
Liabilities and Stockholders' Equity
Current liabilities $ 2,074,000 $1,844,000
Long-term liabilities 2,526,000 2,584,000
Common stock 2,075,000 2,005,000
Retained earnings 3,225,000 1,787,000
Total liabilities and stockholders' equity
$9,900,000 $8,220,000
Industry averages for the following profitability ratios are as follows:
Gross profit ratio 45 %
Return on assets 25 %
Profit margin 15 %
Asset turnover 8.5 times
Return on equity 35 %
Required:
1. Calculate the five profitability ratios listed above for Adrian Express. (Round your answers to 1 decimal place.)
2. Do you think the company is more profitable or less profitable than the industry average?
More profitable
Less profitable

Answers

Answer:

Adrian Express

1. Five Profitability Ratios:

Gross profit ratio: = 39.2%

Return on assets = 20%

Profit margin = 9.6%

Asset turnover = 2.1 times

Return on equity = 37.4%

2. I think the company is:

Less profitable

than the industry average.

Explanation:

a) Data and Calculations:

Sales Revenue        $20,710,000

Cost of goods sold $12,600,000

Gross profit                $8,110,000

Net income               $1,980,000

ADRIAN EXPRESS

Balance Sheets

December 31, 2021 and 2020

                                                                          2021                  2020

Assets

Current assets:

Cash                                                              $840,000            $930,000

Accounts receivable                                     1,775,000            1,205,000

Inventory                                                      2,245,000            1,675,000

Current assets                                          $4,860,000          $3,810,000

Long-term assets                                        5,040,000            4,410,000

Total assets                                             $ 9,900,000         $8,220,000

Liabilities and Stockholders' Equity

Current liabilities                                     $ 2,074,000          $1,844,000

Long-term liabilities                                   2,526,000           2,584,000

Common stock                                          2,075,000           2,005,000

Retained earnings                                    3,225,000             1,787,000

Total Equity                                               5,300,000           3,792,000

Total liabilities & stockholders' equity   $9,900,000         $8,220,000

Industry averages for the following profitability ratios are as follows:

Gross profit ratio 45 %

Return on assets 25 %

Profit margin 15 %

Asset turnover 8.5 times

Return on equity 35 %

Gross profit ratio: = Gross profit/Sales * 100

= $8,110,000/$20,710,000 * 100

= 39.2%

Return on assets = Net income/Assets * 100

= $1,980,000/$9,900,000 * 100

= 20%

Profit margin = Net Income/Sales * 100

= $1,980,000/$20,710,000 * 100

= 9.6%

Asset turnover = Sales/Total Assets

= $20,710,000/$9,900,000 = 2.1 times

Return on equity = Net Income/Total Equity * 100

= $1,980,000/$5,300,000 * 100

= 37.4%

Suppose this information is available for PepsiCo, Inc. for 2020, 2021, and 2022. (in millions) 2020 2021 2022 Beginning inventory $1,900 $2,200 $2,400 Ending inventory 2,200 2,400 2,500 Cost of goods sold 18,040 20,010 19,600 Sales revenue 41,000 42,300 42,240 (a) Calculate the inventory turnover for 2020, 2021, and 2022. (Round inventory turnover to 1 decimal place, e.g. 5.1.) 2020 2021 2022 Inventory turnover enter an inventory turnoverenter an inventory turnover times

Answers

Answer:

oki

Explanation:

2020

Beginning inventory $1,900
Ending inventory $2,200
Cost of goods sold $18,040
Sales revenue $41,000

To find inventory turnover it’s cost of goods sold divided average inventory

$18040/($1900 + $2,200)/2
$18040/ $2050
= 8.8

Trust you can now do 2021 and 2022

Do It! Review 9-2a On January 1, 2017, Salt Creek Country Club purchased a new riding mower for $17,500. The mower is expected to have a 10-year life with a $600 salvage value. What journal entry would Salt Creek make on December 31, 2017, if it uses straight-line depreciation

Answers

Answer:

Salt Creek should make a journal entry to record full one year depreciation expenses relating to the mower at 31st December 2017 as followed;

Dr Depreciation expenses - Machinery $1,690

--------Cr Accumulated depreciation - Machinery $1,690

Explanation:

Depreciation refers to the fall in the value of an asset. The annual depreciation expenses relating to Mower would be calculated as;

Annual depreciation expense = (Initial cost of Mower - Estimated salvage value) / Expected useful life.

= ($17,500 - $600) / $10

= $16,900 / $10

= $1,690

Since the Mower is purchased on January 1st, 2017, at 31st December 2017, Salt creek should make a entry to record full year depreciation expense.

Which aspect of production planning might make use of a Gantt chart?
A.
routing
B.
loading
C.
scheduling
D.
dispatching
E.
inspection

Answers

I think it would be C

Capital stock was issued in exchange for $363,000 cash.Purchase $186,000 of equipment by making a $63,000 cash down payment and signing a note payable for the balance.Made a $36,500 cash payment on the note payable from the purchase of equipment.Sold a piece of equipment for cash of $21,000. The equipment was sold at cost, so there is no gain or loss on the sale.What is the balance in the Note Payable account at the end of March

Answers

Answer:

$86,500

Explanation:

Open a Note Payable Account. Only focus on the events that affect this Account only.

Note Payable Account

Beginning Balance                         $0

Issue of Note Payable               $123,000

Repayment of Note Payable    ($36,500)

Ending Balance                         $86,500

therefore,

the balance in the Note Payable account at the end of March is $86,500.

Let X be the damage incurred (in $) in a certain type of accident during a given year. Possible X values are 0, 1,000, 5,000, and 10,000, with probabilities 0.84, 0.09, 0.05, and 0.02, respectively. A particular company offers a $500 deductible policy. If the company wishes its expected profit to be $100, what premium amount should it charge (in dollars)

Answers

Answer:

$560

Explanation:

Calculation for what premium amount should it charge

Using this formula to calculate the premium amount

E(Y)=yxP(y)

Let X variable represent the damage that occured because of accident in the year provided

Based on the information given since the amount deductible is $500 while the expected premium charge is $100 then let defined the premium function as,

For X=0

Hence,

Y=X+$100

For X=1,000, 5,000, and 10,000

Y=X-$500+$100

Y=$400

Let the table below represents probability distribution of y

X= 0, 1,000, 5,000, 10,000

Y= 100 600 4,600 9,600

P(y)=0.84, 0.09, 0.05, 0.02,

(1000-400=600)

(5000-400=4,600)

(10,000-400=9,600)

Now let calculate the PREMIUM AMOUNT to be charge Using this formula

E(Y)=yxP(y)

Let plug in the formula

E(Y)=(100 × 0.84)+( 600 × 0.09) + (4,600 × 0.05) +( 9,600 × 0.02)

E(Y)=84+54+230+192

E(Y)=$560

Therefore the premium amount that it should it charge (in dollars) is $560

define investment bank.​

Answers

Answer:

Investment banks are middlemen between those with money and those with ideas who need funding. They give money a productive purpose by channelling into projects.. it's a financial service of company or corporate division that engages in advisory-based financial transactions on behalf of individuals, corporations and governments

The Bureau of Labor Statistics reported the consumer price index as 229.6 in December 2012, and 246.5 in December 2017. By what percentage did the index increase from the end of 2012 to the end of 2017 (rounded to one decimal place)

Answers

Answer:7.4%

Explanation: In December 2017, the CPI stood at 246.5 up from 229.6 in December 2012. This is a 7.4% increase [(246.5-229.6) /229.6] *100=7.4

The objective theory of contracts refers to the fact that in determining whether a valid offer exists, the court will mainly consider whether: (A) The offeror and offeree were acting in a calm, reasonable, unemotional manner. (B) The intentions--both obvious and unobserved--of the offeror and offeree match their actions. (C) The offer would seem fair from the perspective of a prudent and reasonable person. (D) A reasonable person, observing the situation, would believe a genuine offer had been made.

Answers

Answer:

(A) The offeror and offeree were acting in a calm, reasonable, unemotional manner.

Explanation:

A contract can be defined as an agreement between two or more parties (group of people) which gives rise to a mutual legal obligation or enforceable by law.

There are different types of contract in business and these includes: fixed-price contract, cost-plus contract, bilateral contract, implies contract, unilateral contract, adhesion contract, unconscionable contract, option contract, express contract, etc.

Mutual assent is a legal term which represents an agreement by both parties to a contract. When two parties to a contract both have an understanding of the parameters, terms and conditions surrounding a contract, it ultimately implies that they are in agreement; this is generally referred to as mutual assent.

Hence, the objective theory of contracts refers to the fact that in determining whether a valid offer exists, the court will mainly consider whether the offeror and offeree were acting in a calm, reasonable, unemotional manner.

Note: the offeror is the party that offers the project to another party while the offeree is the recipient of the offer in a contract.

Six Sigma programs: Group of answer choices suggest that all activities can be controlled, employee empowerment is the best control tool, and 100 percent control is possible. consist of a disciplined, statistics-based system aimed at producing not more than 2.5 defects per million iterations for a manufacturing or assembly process. All of these. are based on three principles: (1) all work is a statistically controllable process; (2) no well-controlled process allows variability; and (3) defect-free work requires tight statistical controls. utilize advanced statistical methods to improve quality by reducing defects and variability in the performance of business processes.

Answers

Answer: utilize advanced statistical methods to improve quality by reducing defects and variability in the performance of business processes.

Explanation:

Six Sigma simply refers to a set of tools that are utilized for the process improvement. They are the management techniques that are used for the enhancement of the business processes through the reduction in the occurence of an error. This helps in boosting the performance and the improvement in the company's profits, and as well boosting the morale of employees.

From the options given, the answer is that six sigma programs "utilize advanced statistical methods to improve quality by reducing defects and variability in the performance of business processes".

a) What do you understand by the term qualitative research?
-) Briefly examine five differences between qualitative and
JESTION THREE (3)
What is a research problem and why is it important?
Examine five (5) characteristics of a good problem stater​

Answers

Answer:

Kindly check explanation

Explanation:

An indepth analysis or research which involves non-numerical findings and as such may involve the use of categorical variables such as texts and other non-numerical data in its analysis may be termed as a qualitative research. It is aimed at establishing a comprehensive distinction or categorization of variables in a non-numerical format.

The main differences between qualitative and quantitative research include :

Qualitative research are in textual or non-numeric format while quantitative are numeric

Qualitative research have fixed responses as they use discrete or continous numeric variables while quantitative research aren't fixed and are usually unstructured.

Qualitative research cannot be subjected to statistical analysis as they are non-numeric while quantitative research can be subjected to statistical evaluation.

When conducting a research, the intended problem which one aims to solve with the outcome of the research is referred to as the problem statement.

A good research problem should be clear and lucid enough.

It should address a very specific area of research

It should be rendered in an interpretable manner and open to data collection.

It should be be robust to lead to further investigation.

The article entitled​ "My Drug​ Probem" best reflects the economic idea that A. ​Pharmac, like private drug​ companies, attempt to maximaize the revenue that they receive from selling drugs. B. scarcity implies competition over resources which implies that every society has to establish rules that ration the available or potential goods and services among its citizens C. markets are always the best way to allocate resources D. government health​ programs, such as​ Pharmac, do not have to make decisions or choices regarding the availability​ and/or distribution of medical treartments and drugs to its citizens

Answers

Answer: C. markets are always the best way to allocate resources

Explanation:

The aforementioned article juxtaposes the benefits of having a market system for drug purchases in the United States vs other countries where healthcare is planned by the government.

It presented facts to support the logic that having a private market based system for drugs like the United States, ensures that there is incentive to produce more efficient drugs because an appropriate price can be charged for it unlike in areas where drug budgets are planned and so there might be haggling over accepting expensive drugs as was the case in New Zealand with Herceptin.

This reinforced the belief that markets are always best for resource allocation.

Required:
1. & 2. Prepare journal entries to record the transactions for April and post them to the ledger accounts in Requirement 6b. The company records prepaid and unearned items in balance sheet accounts.
3. Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30.
4. Journalize the adjusting entries for the month and prepare the adjusted trial balance.
5a. Prepare the income statement for the month of April 30, 2017.
5b. Prepare the statement of retained earnings for the month of April 30, 2017.
5c. Prepare the balance sheet at April 30, 2017.
6a. Prepare journal entries to close the temporary accounts and then post to Requirement 6b.
6b. Post the journal entries to the ledger.
7. Prepare a post-closing trial balance.
April 1 Nozomi invested $47,000 cash and computer equipment worth $40,000 in the company in exchange for common stock
2 The company rented furnished office space by paying $2,200 cash for the first month's (April) rent
3 The company purchased $2,000 of office supplies for cash
10 The company paid $2,200 cash for the premium on a 12-month insurance policy. Coverage begins on April 11
14 The company paid $1,300 cash for two weeks' salaries earned by employees
24 The company collected $14,000 cash on commissions from airlines on tickets obtained for customers
28 The company paid $1,300 cash for two weeks salaries earned by employees
29 The company paid $300 cash for minor repairs to the company's computer
30 The company paid 1,100 cash for this month's telephone bill
30 The company paid $2,000 cash in dividends.
The company's chart of accounts follows:
101 Cash 106 Accounts Receivable 124 office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip 209 Salaries Payable 307 Common Stock 318 Retained Earnings 319 Dividends 405 Commissions Earned 612 Depreciation Expense Computer Equip 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary
Use the following information:
a. Two-thirds (or $122) of one month's insurance coverage has expired
b. At the end of the month, $600 of office supplies are still available
c. This month's depreciation on the computer equipment is $400.
d. Employees carned $580 of unpaid and unrecorded salaries as of month-end
e. The company carned $2,250 of commissions that are not yet billed at month-end

Answers

Answer:

1- Cash (Dr.) $ 47,000

Computer (Dr.) $ 40,000

Common Stock (Cr.) $ 87,000

2- Rent Expense (Dr.) $2,200

Cash (Cr.) $2,200

3- Office Supplies (Dr.) $2,000

Cash (Cr.) $2,000

10- Prepaid Insurance (Dr.) $2,200

Cash (Cr.) $2,200

14- Salaries Payable (Dr.) $14,000

Cash (Cr.) $14,000

24- Cash (Dr.) $14,000

Commission from Airline (Cr.) $14,000

28- Salaries Payable (Dr.) $1,300

Cash (Cr.) $1,300

29- Computer Repair Expense (Dr.) $300

Cash (Cr.) $300

30- Telephone Bill Expense (Dr.) $1,100

Cash (Cr.) $1,100

30- Dividend Payable (Dr.) $2,000

Cash (Cr.) $2,000

Explanation:

The company has incurred business transactions which are recorded in the system as journal entries. These entries are then posted to create ledgers which shows the summarize form of all the transactions. These ledger then create trial balance which displays complete account balances of all the transactions separately.

The following data from the just completed year are taken from the accounting records of Mason Company: Sales $ 659,000 Direct labor cost $ 88,000 Raw material purchases $ 135,000 Selling expenses $ 104,000 Administrative expenses $ 49,000 Manufacturing overhead applied to work in process $ 209,000 Actual manufacturing overhead costs $ 221,000 Inventories Beginning Ending Raw materials $ 8,600 $ 10,200 Work in process $ 5,400 $ 20,200 Finished goods $ 78,000 $ 25,600 Required: 1. Prepare a schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials. 2. Prepare a schedule of cost of goods sold. Assume that the company's underapplied or overapplied overhead is closed to Cost of Goods Sold. 3. Prepare an income statement.

Answers

Answer:

1. Schedule of cost of goods manufactured.

Beginning Work in Process                                                      $ 5,400

Direct labor cost                                                                      $ 88,000

Direct Material Costs :

Beginning Inventory                                             $ 8,600

Add Raw material purchases                           $ 135,000

Less Ending Inventory                                      ($ 10,200)    $ 133,400

Manufacturing Overhead applied                                       $ 209,000

Ending Work in Process                                                        ($ 20,200)

Cost of goods manufactured                                                 $415,600

Under-applied overheads = $12,000 ($ 221,000 - $ 209,000)

2. Schedule of cost of goods sold.

Beginning Finished Goods Inventory                                   $ 78,000

Add Cost of Goods Manufactured                                       $ 415,600

Less Ending Finished Goods Inventory                               ($ 25,600)

Cost of goods sold                                                                $467,400

Add Under-applied overheads                                               $12,000

Adjusted Cost of goods sold                                                $479,400

3. Income statement.

Sales                                                                   $ 659,000

Less Cost of Goods Sold                                  ($479,400)

Gross Profit                                                          $179,600

Less Expenses

Selling expenses                          $ 104,000

Administrative expenses              $ 49,000     ($153,000)

Net Income (Loss)                                                $26,600

Explanation:

See the schedules including the income statement prepared above.

Cootributions of political institutions​

Answers

Answer:

Contributions of political institutions are diverse, and very important for any society.

Explanation:

Institutions contribute to the law and order of a nation. They also help define and determine the government structure of a place. Institutions also promote economic development by incentivizing investment if certain specific institutions are in place, like property rights enforcement, and impartial laws. In fact, this last aspects has been explored at length by economists like Amartya Sen and Daron Acemoglu.

Financial reports prepared for a variety of external users who are unable to obtain the accounting information for their own specific needs are known as:
a.
External user reports.
b. External purpose financial statements
c. Non-specific user reports
d. General purpose financial​

Answers

Answer:

General purpose financial reports

Explanation:

From the word 'General', a financial statements which is issued to include a range of fonacila reports without a focus on a certain or specific aspect of a financial disclosure is called a general purpose financial report. The general purpose accounting report is usually issued in other to serve as an investment report to external users, lenders or investors. These accounting report usually incorporates reports including ; Statement of cashflow, balance sheet, shareholders equity, audit report income statement and other available reports.

The term that describes Financial reports which is prepared for a variety of external users that could not get accounting information for their own specific needs are D: General purpose financial.

In accounting, General purpose financial report are been prepared variety of external users especially those that couldn't obtain the accounting information for their own specific needs.

It serves as financial reports that serve many variety of function in domain of accounting.

Therefore, option D is correct.

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