Answer and Explanation:
The computation is shown below:
1. The activity rate for each cost pool is
Material handling ($2,300) ÷ (50 + 50) = $23.00
Quality Control ($8,763) ÷ ($570 + 700) = $6.90
Machine Maintenance ($14,360) ÷ (3,090 + 4,090) = $2.00
2
Total overhead assigned to the standard floor mat line is
= $23 × 40 + $6.9 × 570 + $2 × 3,090
= $1,150 + $3,933 + $6,180
= $11,263.00
3
Total overhead assigned to deluxe product line
= $23 × 50 + $6.9 × 700 + $2 × 4,090
= $1,150 + $4,830 + $8,180
= $14,160.00
Baseball Corporation is preparing its cash budget for January. The budgeted beginning cash balance is $18,600. Budgeted cash receipts total $186,000 and budgeted cash disbursements total $189,200. The desired ending cash balance is $30,600. To attain its desired ending cash balance for January, the company should borrow:
Answer:
Company should borrow = $15200
Explanation:
Below is the calculation for the borrowing amount:
Cash balance at the beginning = $18600
Add - Cash receipts = 186000
Less- Cash disbursements = (189200)
Budgeted cash balance = 18600 + 186000 - 189200 = 15400
Borrowing will be = Ending cash - 15400
Borrowing will be = 30600 - 15400
Borrowing will be = $15200
Company should borrow = $15200
8. It is 1985 and suppose the 90 day forward quotes on the DM and the French franc are $.4002 10 and $.1180 90, respectively
Answer:
ooooooooooooooooooooo
Holtzman Clothiers's stock currently sells for $38 a share. It just paid a dividend of $1.5 a share (i.e., D0 = $1.5). The dividend is expected to grow at a constant rate of 4% a year.
Required:
a. What stock price is expected 1 year from now?
b. What is the required rate of return?
Answer:
b 6.87%
a 56.53
Explanation:
according to the constant dividend growth model
price = d1 / (r - g)
d1 = next dividend to be paid
r = cost of equity
g = growth rate
38 = (1.5 x 1.04) / (r - 0.04)
38 (r - 0.04) = 1.092
r - 0,04 = 0.0287
r = 6.87%
1.5 x (1.04^2) / 6.87 - 4 = 56.53
Birmingham Bolt, Inc., has been approached by one of its customers about producing 800,000 special-purpose parts for a new home product. The customer wants 100,000 parts per year for eight years. To provide these parts, Birmingham would need to acquire a $500,000 new production machine. The new machine would have no salvage value at the end of its eight-year life. The customer has offered to pay Birmingham $7.50 per unit for the parts. Birmingham’s managers have estimated that, in addition to the new machine, the company would incur the following costs to produce each part:
Direct labor $2.00
Direct material $2.50
Variable 2.00
Total $6.50
In addition, annual fixed out-of-pocket costs related to the production of these parts would be $20,000.
a. Compute the net present value of the machine investment, assuming that the company uses a discount rate of 9 percent to evaluate capital projects.
b. Based on the NPV computed in (a), is the machine a worthwhile investment? Explain.
c. In addition to the NPV, what other factors should Birmingham’s managers consider when making the investment decision?
Answer:
Birmingham Bolt, Inc.
a. The net present value of the machine investment = ($57,214.47).
b. Based on the computed NPV in (a), the machine is not a worthwhile investment. Birmingham will lose $57,214.47 from the investment.
c. In addition to the NPV, the other factors that Birmingham’s managers should consider when making the investment decision are:
1. the probability of reducing the variable costs per unit of production by achieving productivity efficiencies.
2. whether the price could be reviewed upward with the customer.
3. whether there will be increased demand for the product in the future.
Explanation:
a) Data and Calculations:
Special-purpose parts for a new home product = 800,000 parts
Annual requirement of the parts = 100,000
Period of contract = 8 years
Discount rate = 9%
Initial investment in production machine = $500,000
Price offer per part = $7.50
Annual sales revenue from parts = $750,000
Variable costs;
Direct labor $2.00
Direct material $2.50
Variable $2.00
Total $6.50 $650,000
Contribution margin $100,000
Annual fixed costs $20,000
Annual net cash inflow $80,000
PV of annual cash inflows = $442,785.53
NPV = ($57,214.47) ($442,785.53 - $500,000)
N (# of periods) 8
I/Y (Interest per year) 9
PMT (Periodic Payment) 80000
FV (Future Value) 0
Results
PV = $442,785.53
Sum of all periodic payments = $640,000.00
Total Interest = $197,214.47
Lumberton Home Maintenance Company (LHMC) earned operating income of $6,000,000 on operating assets of $62,500,000 during Year 2. The Tree Cutting Division earned $1,000,000 on operating assets of $10,000,000. LHMC has offered the Tree Cutting Division $1,250,000 of additional operating assets. The manager of the Tree Cutting Division believes he could use the additional assets to generate operating income amounting to $112,500. LHMC has a desired return on investment (ROI) of 8 percent.
Required
a. Calculate the return on investment for LHMC, the Tree Cutting Division, and the additional investment opportunity.
b. Calculate the residual income for LHMC, the Tree Cutting Division, and the additional investment opportunity
Answer:
Lumberton Home Maintenance Company (LHMC)
LHMC Tree Cutting Additional
Division Investment
a. Return on Investment 9.6% 10% 9%
b. Residual income $1,000,000 $200,000 $12,500
Explanation:
a) Data and Calculations:
LHMC Tree Cutting Additional
Division Investment
Operating income $6,000,000 $1,000,000 $112,500
Operating assets $62,500,000 $10,000,000 $1,250,000
a. Return on Investment 9.6% 10% 9%
b. Residual income $1,000,000 $200,000 $12,500
Return on investment = Operating income/Operating assets * 100
Residual income = Operating income Minus (Desired ROI * Operating assets)
Desired Return on Investment (ROI) = 8%
Kahil Mfg. makes skateboards and uses a weighted average process costing system. On May 1, 2013, the company had 400 boards in process that were 70 percent complete as to material and 85 percent complete as to conversion. During the month, 3,800 additional boards were started, and 300 boards were still in process (40 percent complete as to material and 60 percent complete as to conversion) at the end of May. Cost information for May 2013 is as follows:
Beginning WIP Inventory costs
Direct material ........ $ 4,349
Conversion .......... 4,658
Current period costs
Direct material ........ 60,775
Conversion .......... 46,750
a. Calculate EUP for each cost component using the weighted average method.
b. Calculate cost per EUP for each cost component.
Answer:
Equivalent Units Materials 1700 Conversion 2630
Cost per EUP Materials: 38.308 Conversion : 19.55
Explanation:
The weighted average method can be calculated using the beginning inventory and the units started .
Kahil Mfg
Weighted Average Method
Particulars Units % Of Completion Equivalent Units
Materials Conversion Materials Conversion
Beginning
Inventory 400 70 85 280 350
Units Started 3800 40 60 1520 2280
Equivalent Units 1700 2630
Beginning WIP Inventory costs
Direct material Conversion
$ 4,349 4,658
Current period costs
60,775 46,750
Total Costs 65,124 51,408
Cost per EUP
65,124/1700 51,408/2630
38.308 19.55
Ice Cream Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:
Beginning work in process inventory:
Units in beginning work in process inventory 900
Materials costs $13,000
Conversion costs $5,100
Percent complete with respect to materials 75%
Percent complete with respect to conversion 20%
Units started into production during the month 9,600
Units completed and transferred to the next department during the month 8,500
Materials costs added during the month $172,100
Conversion costs added during the month $242,100
Ending work in process inventory:
Units in ending work in process inventory 2,000
Percent complete with respect to materials 90%
Percent complete with respect to conversion 30%
The cost per equivalent unit for materials for the month in the first processing department is closest to: __________
Answer:
Ice Cream Corporation
The cost per equivalent unit for materials for the month in the first processing department is closest to: __________
= $17.97.
Explanation:
a) Data and Calculations:
Units Materials Conversion
Beginning work in process inventory 900 $13,000 $5,100
Degree of completion 75% 20%
Units started into production 9,600
Total units in production 10,500
Units completed and transferred 8,500 100% 100%
Ending work in process inventory 2,000 90% 30%
Units Materials Conversion
Beginning work in process inventory 900 $13,000 $5,100
Costs added during the month $172,100 $242,100
Total production costs for the month $185,100 $247,200
Equivalent units of production:
Units Materials Conversion
Units completed and transferred 8,500 8,500 (100%) 8,500 (100%)
Ending work in process inventory 2,000 1,800 (90%) 600 (30%)
Total equivalent units 10,300 9,100
Cost per equivalent unit:
Materials Conversion
Total production costs $185,100 $247,200
Total equivalent units 10,300 9,100
Cost per equivalent unit $17.97 $27.16
Economists look at any situation in terms of its component parts: the people making decisions, the environment in which they're making those decisions, and the goods or services being exchanged. For example, think about doing your laundry. Which of the following laundry-related items are nondurable goods?
a. A washing machine
b. Having a pair of pants dry-cleaned
c. A T-shirt
d. A clothes dryer
Durban Metal Products, Ltd., of the Republic of South Africa makes specialty metal parts used in applications ranging from the cutting edges of bulldozer blades to replacement parts for Land Rovers. The company uses an activity-based costing system for internal decision-making purposes. The company has four activity cost pools as listed below: Activity Cost Pool Activity Measure Activity Rate Order size Number of direct labor-hours $ 16.40 per direct labor-hour Customer orders Number of customer orders $ 363.00 per customer order Product testing Number of testing hours $ 71.00 per testing hour Selling Number of sales calls $ 1,488.00 per sales call The managing director of the company would like information concerning the cost of a recently completed order for heavy-duty trailer axles. The order required 180 direct labor-hours, 13 hours of product testing, and 6 sales calls.Required: Prepare a report summarizing the overhead costs assigned to the order for heavy-duty trailer axles. What is the total overhead cost assigned to the order?
Answer:
Total allocated costs= $13,266
Explanation:
To calculate the costs allocated to the order, we need to use the following formula:
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Order size= 16.40*180= 2,952
Customer orders= 363*1= 363
Product testing= 71*13= 923
Selling= 1,488*6= 8,928
Total allocated costs= $13,266
The June 30, 2021, year-end trial balance for Askew company contained the following information:
Account Debit Credit
Inventory, 7/1/2020 32,400
Sales revenue 390,000
Sales returns 13,000
Purchases 250,000
Purchase discounts 7,000
Purchase returns 11,000
Freight—in 19,000
In addition, you determine that the June 30, 2021, inventory balance is $41,000.
Required:
Calculate the cost of goods sold for the Askew Company for the year ending June 30, 2021.
Answer: $242,400
Explanation:
The Costs of goods sold can be calculated as follows:
= Beginning inventory + Net Purchases + Freight-in - Ending inventory
= Beginning inventory + (Purchases - Purchase discounts - Purchases returns) + Freight-in - Ending inventory
= 32,400 + (250,000 - 7,000 - 11,000) + 19,000 - 41,000
= $242,400
The technique for linking a manufacturer's operations with those of all its strategic suppliers and its key intermediaries and customers to enhance efficiency and effectiveness is
Supply chain management
Emily and Betsey are economists. Emily thinks that the wealthiest 10 percent of the U.S. population should be taxed a rate higher than the rest of society because they can better afford it. Betsey thinks that everyone should be taxed at the same rate because that is the fairest scenario and the wealthy should not be penalized for their success. In this example, Emily and Betsey:______
Answer: b. have different normative views about tax policy.
Explanation:
Economists follow different theories and principles on how the world should be so most times they will disagree with each other on key issues such as taxation and government intervention in markets.
Emily and Betsy both believe in different taxation policies which means that they have different views on how people should be taxed in an economy with one of them believing in a proportional tax regime (Betsey) and the other believing in a progressive tax regime (Emily).
On January 1, 20X8, Glen Allen Company issued $200,000 in term bonds with a 5-year term. The stated rate of interest was 6% and the effective rate of interest was 7%. What is the amount of interest expense to be recorded on December 31, 20X8?
Answer:
The answer is $13,425.97
Explanation:
The answer is $13,425.97
Using Financial calculator (TEXAS BA II PLUS)
N = 5 years
i = 7 percent
FV = $200,000
PMT = $12,000
PV = $191,799.61
Therefore interest expense is $191,799.61 x 7%
= $13,425.97
Transactions for Jayne Company for the month of June are presented below.
June 1 Issues common stock to investors in exchange for $5,000 cash.
2 Buys equipment on account for $1,100.
3 Pays $740 to landlord for June rent.
12 Sends Wil Wheaton a bill for $700 after completing welding work.
Requied:
Record journal entries.
Answer:
below
Explanation:
An important difference between a perfectly competitive firm and a monopolist is
Answer:
I don't know because I am in class 6
So sánh xuất khẩu trực tiếp và xuất khẩu gián tiếp?
Answer:
so sánh về mặt ưu và nhược :
Explanation:
* Ưu điểm
- Xuất khẩu trực tiếp: Thông qua việc đàm phán, trao đổi trực tiếp với các đơn vị mà đôi bên có thể dễ dàng đi đến thống nhất chung, ít xảy ra các hiểu lầm, do đó mà:
· Tăng lợi nhuận và doanh thu cho doanh nghiệp vì giảm thiểu được chi phí tối đa cho các bên trung gian.
· Tạo điều kiện phát huy tính độc lập của doanh nghiệp
· Chủ động, tích cực trong việc tiêu thụ hàng hóa, sản phẩm do chính doanh nghiệp sản xuất ra.
- Xuất khẩu gián tiếp:
· Đơn vị đứng ra nhận ủy thác thực hiện nhiệm vụ xuất khẩu hàng hóa là nhưng người hiểu rõ và nắm chắc tình hình thị trường, các thủ tục pháp luật, do đó việc buôn bán được đẩy mạnh hơn, phát triển nhanh hơn.
· Đơn vị nhận ủy thác không cần bỏ vốn vào kinh doanh nhưng vẫn có được một khoản doanh thu đáng kể.
* Nhược điểm:
- Xuất khẩu trực tiếp:
· Chi phí thực hiện cho việc giao dịch khá cao bởi vậy khối lượng hàng hóa xuất khẩu cũng phải lớn bù đắp các chi phí.
· Dễ xảy ra rủi ro bởi nếu đội ngũ nhân viên không đủ trình độ và kinh nghiệm xử lý công việc, thực hiện các thủ tục hợp đồng sẽ có thể mắc phải các sai lầm đáng tiếc.
- Xuất khẩu gián tiếp:
· Đơn vị xuất nhập khẩu có thể mất đi sự liên kết với thị trường do phải đáp ứng các chính sách, yêu cầu của đơn vị trung gian.
· Lợi nhuận không trọn gói và phải sẻ chia cho đơn vị trung gian.
At December 31, 2017, Riverbed Corporation reported the following plant assets.
Land $5,613,000
Buildings $26,640,000
Less: Accumulated depreciationâbuildings 22,311,675 4,328,325
Equipment 74,840,000
Less: Accumulated depreciationâequipment 9,355,000 65,485,000
Total plant assets $75,426,325
During 2018, the following selected cash transactions occurred.
Apr. 1 Purchased land for $4,116,200.
May 1 Sold equipment that cost $1,122,600 when purchased on January 1, 2011. The equipment was sold for $318,070.
June 1 Sold land for $2,993,600. The land cost $1,871,000.
July 1 Purchased equipment for $2,058,100.
Dec. 31 Retired equipment that cost $1,309,700 when purchased on December 31, 2008. No salvage value was received.
Required:
Journalize the transactions.
Solution :
1. Journal voucher
Journal Entries
Date Accounts title Debit Credit
June 1 Cash $ 2,993,600
Gain on sale of land $ 1,122,600
Land $ 1,871,000
(Being land sold)
2. Partial Balance sheet
Riverbed Corporation
Partial Balance sheet
December 31, 2008
Plant Assets
Land $ 7,858,200
Building $ 26,640,000
(-) Accumulated Depreciation-building $ 74,465,800 $ 3,662,625
Equipment $ 74,465,800
(-) Accumulated Depreciation-equipment $ (14,734,125) $ 59,731,675
Total Plant Assets $ 71,252,200
how van an oligopoly cause market failure (8)
The correct answer to this open question is the following.
Although there are no options attached we can say the following.
An oligopoly can cause market failure because companies that form the oligopoly do not allow other companies to enter and compete in the market. This action limits consumers to choose from a variety of options, including quality, the best price, and service.
Often, oligopoly associates the strongest or more powerful companies in order to wipe out other minor competitors. They want to establish a dominant presence that affects prices and consumers participation.
Oligopoly practices result in inefficiency and instability in the market. That is why oligopolies are not good for the economy.
The automobile industry is mostly associated with an oligopoly.
When a market is controlled by just a few numbers of companies, but none of them is above the others, we are talking about an oligopoly. They can collude intentionally or not, to establish prizes and to not let other companies compete with them.
A Loan is an Unlimited Resource
Answer:
No
Explanation:
A loan has a limit and you will have to pay it back.
Mercury Company has only one inventory pool. On December 31, 2021, Mercury adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO method was $201,000. Inventory data are as follows:
Year Ending Inventory at Year-End Costs Ending Inventory at Base Year Costs
2019 $260,400 $248,000
2020 347,300 302,000
2021 350,400 292,000
Required:
Compute the inventory at December 31, 2019, 2020, and 2021, using the dollar-value LIFO method.
Answer:
Explanation:
The cost index can be calculated as follows:
In 2019:
= 260400/248000
= 1.05
In 2020:
= 347300/302000
= 1.15
In 2021:
= 350400/292000
= 1.2
Inventory Layers converted to the base cost
Date [tex]\text{(Inventory at } \ \ \ \ \ \ \ \ \text{(year-end } \\ \\ \text{ year end cost) } \div \ \ \ \text{cost index) } = \ \ \ \ \ \ \ \text{ Inventory layers(base year cost) }[/tex]
12/31/20 201000 ÷ 1 = 201000
12/31/20 260400 ÷ 1.05 = 248000
12/31/20 347300 ÷ 1.15 = 302000
12/31/20 350400 ÷ 1.2 = 292000
Inventory Layers converted to cost Ending Inventory DVL cost
[tex]\text{(Inventory layers } \ \ \text{("year-end } \\ \\ \text{ base year cost) } \times \text{ cost index") } = \ \ \text{ Inventory layers(cost) }[/tex]
Base
201000 × 1 = 201000
201000 × 1 = 201000
Dec 31, 2019
47000 × 1.05 = 49350
ADD 250350
Base
201000 × 1 = 201000
Dec 31, 2019
47000 × 1.05 = 49350
Dec 31, 2020
(302000 - 248000)
= 54000 × 1.15 = 62100
ADD 312450
Base
201000 × 1 = 201000
Dec 31, 2019
47000 × 1.05 = 49350
Dec 31, 2021
(292000 - 248000)
= 44000 × 1.15 = 50600
ADD 300950
People use money as a store of value when they: A. hold money to transfer purchasing power into the future. B. use money as a measure of economic transactions. C. use money to buy goods and services. D. hold money to gain power and esteem.
Answer:
A. hold money to transfer purchasing power into the future.
Explanation:
People use money as a store of value when they hold money to transfer purchasing power into the future.
Francisco leased equipment from Julio on December 31, 2021. The lease is a 10-year lease with annual payments of $159,000 due on December 31 of each year beginning December 31, 2021. The present value of the lease payments is $1,006,192. Francisco's incremental borrowing rate is 14% for this type of lease. The implicit rate of 12% is known by the lessee. What should be the balance in Francisco lease liability at December 31, 2022
Answer: $789855
Explanation:
Initial liability = $1,006,192
Less: Payment = $159,000
Liability = $847192
× Implicit rate 12%
Interest = 12% × $847192 = $101663
Then, reduced balance will be:
= Payment - Interest
= $159,000 - $101663
= $57337
Therefore, Francisco lease liability at December 31, 2022 will be:
= $847192 - $57337
= $789855
On March 1, a designer received a check for $7,500 from a customer for services to be provided after the customer chooses a color scheme for the first floor of her house. On July 31, the designer completed the design work for this customer.
Required:
Journalize the entries.
Answer:
Date Account Title Debit Credit
March 1 Cash $7,500
Unearned Revenue $7,500
Date Account Title Debit Credit
July 31 Unearned Revenue $7,500
Design Services Revenue $7,500
In March the revenue had not been earned as the work had not been carried out so the revenue will be sent to the Unearned revenue account.
When the designer finishes in July, they can now recognize the revenue so it will be moved from the Unearned revenue account to the proper revenue account.
At a specific point on the demand curve for backpacks, the elasticity of demand is calculated to be -1.6.
a. At that point, we would describe demand as ________.
b. If the price of backpacks fell by 10%, the quantity demanded would rise by ________and revenue for the backpack industry would ______ .
c. If the price of backpacks rose by 20% the quantity demanded would fall by _______ and revenue for the backpack industry would ________.
Answer:
elastic
16%
32%
decrease
Explanation:
Price elasticity of demand measures the responsiveness of quantity demanded to changes in price of the good.
Price elasticity of demand = percentage change in quantity demanded / percentage change in price
If the absolute value of price elasticity is greater than one, it means demand is elastic. Elastic demand means that quantity demanded is sensitive to price changes.
Demand is inelastic if a small change in price has little or no effect on quantity demanded. The absolute value of elasticity would be less than one
Demand is unit elastic if a small change in price has an equal and proportionate effect on quantity demanded.
Infinitely elastic demand is perfectly elastic demand. Demand falls to zero when price increases
Perfectly inelastic demand is demand where there is no change in the quantity demanded regardless of changes in price.
The following units of an item were available for sale during the year:
Beginning inventory 30 units at $40
Sale 26 units at $58
First purchase 15 units at $41
Sale 11 units at $58
Second purchase 10 units at $42
Sale 9 units at $58
The firm uses the perpetual inventory system, and there are 9 units of the item on hand at the end of the year.
a. What is the total cost of the ending inventory according to FIFO?
b. What is the total cost of the ending inventory according to LIFO?
LinkedIn Prospecting?
Answer:
Sales prospecting is what it sounds like: Sifting through a mountain of businesses and individuals to uncover the prospects who are most likely to convert into paying customers with a little effort, like a miner panning for gold. Like prospecting for gold, it takes a lot of time.
#CarryOnLearning
Answer:
For most B2B marketers, social selling on LinkedIn is a way of life. When it comes to generating leads, LinkedIn tops the B2B marketer’s best friends list for social prospecting and running outreach campaigns. This is what LinkedIn automation tools have been designed for – to perform all these actions automatically and ramp up your lead generation efforts.
What is the sales prospecting?
Prospecting on LinkedIn is simply equivalent to cold outreach practices. Most commonly, LinkedIn sales prospecting includes:
Using advanced filters to find a targeted audience Powerful social selling campaigns Sending highly-personalized connect requests Sending personalized messages and InMail Joining relevant LinkedIn groups Using LinkedIn automation tools for outreach LinkedIn prospecting can be extremely powerful to generate new business opportunities for you if done right.
LinkedIn Automation Tools For Prospecting
When it comes down to effective prospecting to generate leads, most of the B2B marketers and other professionals use prefer to use automation tools. Advanced automation tools come with powerful features that perform all the functions mentioned above.
1. 48% of B2B marketers acknowledged that automation tools are effective for prospecting
2. More than 80% of the startups and small companies are using automation tools for prospecting
3. Business that use advanced automation told for prospecting has seen significant growth of 12% in the sales pipeline.
Best Tips for LinkedIn Sales Prospecting
Find the right prospects to connect withUse personalizationTry using sales navigatorKeep Your pending requests list clearUse only the right LinkedIn automation toolsSuppose the civilian noninstitutionalized working-age population is 35.9 million in in a hypothetical economy. Of these, 4.4 million are working part-time and 13.19 million are working full-time. Assume the Bureau of Labor Statistics (BLS) definitions are used for calculating unemployment data. Among those not working, the most recent job-search activity for 3.40 million happened less than two weeks ago, while 1.72 million most recently looked for work between two and four weeks ago. An additional 0.86 million most recently looked for work five weeks ago, and the remaining 12.33 million who do not have jobs have not looked for work in the past six weeks. Round your answers to two decimal places. What is the size of the total labor force
Answer: 22.71 million
Explanation:
The labor force refers to both the employed and unemployed populations of a country. In other words it comprises of those who are working and those who are not working but are able to and are currently seeking employment.
Labor force = Unemployed + Employed
= 3.4 + 1.72 + 4.4 + 13.19
= 22.71 million
Those who have not looked for work in sex weeks and above are not considered unemployed.
Part time employees are considered employed.
Select all statements that correctly describe business rules.
A. Some business rules allow the designer to understand the nature, role, and scope of the data.
B. Business rules define all applicable database constraints, no matter how detailed the constraint is.
C. Some business rules act as a communications tool between users and designers.
D. Some business rules help standardize an organization's view of data.
E. Business rules are by definition valid for all data for all time, so they are well suited for database design.
Answer:
The correct options are A, C, and D.
Explanation:
Business rules are helpful to all types of organizations, as they classify an organization's objective, they are a guide that specifies the running of business everyday activities as they clearly show every detail. Business rules provide the best approach to business operations. Business rules allow the designer to know the scope of the data, as the designer would get to know the data stored in the database. From the question above, It is also true that some business rules act as a communications tool between users and designers, as the users get to have an understanding of what is needed, and the designers would also get to know their own role. Business rules must be simplified for everyone in an organization so the rules could be interpreted by everyone, and be followed too.
At the start of the current year, Minuteman Corporation had a credit balance in the Allowance for Doubtful Accounts of $1,800. During the year a monthly provision of 2% of sales was made for uncollectible accounts. Sales for the year were $600,000, and $5,600 of accounts receivable were written off as worthless. No recoveries of accounts previously written off were made during the year. What is the ending normal balance of t
Answer:
$8,200
Explanation:
Missing word "What is the ending normal balance of the Allowance account at year-end?"
Particulars Amount
Opening balance $1,800
Add: Monthly provision $12,000 (2%*$600,000)
Less: Bad debt $5,600
Ending balance of allowance $8,200
theo anh chị quan điểm về bán hàng hiện nay và trước kia khác nhau như thế nào
Explanation:
Trả lời ngắn gọn thôi nhe ^^
Bán hàng trước kia (mình đang chọn thời điểm trước khi có công nghệ, trước khi có mạng internet nha) thì sẽ bị hạn chế rất nhiều (thời gian, giao tiếp, v.v) so với bán hàng thời điểm hiện tại (Dẫn chứng: hiện tại có thể giao bán rất đơn giản qua việc livestream và ship trong khi trước kia thì việc giao bán hàng rất khó khăn..)
Thời điểm hiện tại có rất nhiều "cách" bán hàng khác nhau so với trước kia: đa cấp, online, ...
Bạn có thể tham khảo các trang khác nữa nhưng brainly ko cho mk đưa web lên mk rất xin lỗi ;-;
(Bạn có thể tra "kinh doanh hiện đại khác trước kia như thế nào" hoặc "bán hàng hiện nay và trước kia khác nhau như thế nào" thì sẽ nhận được khá nhiều trang hữu dụng nha)
<3 Chúc bạn có 1 ngày tốt lành nha!!