Tsangoni CC is a company which manufactures, sells and services mountain bikes in Cape Town, South Africa. The financial director of the company, Ingiphile, is struggling with the preparation of the financial statements for the year ended 31 August 2021 and has asked for your assistance.

Bicycle frames:

Tsangoni CC imports the majority of its bicycles and the parts required for maintenance from Europe. On 1 February 2021, an order for the shipment of bicycle frames was placed by Ingiphile. The terms of the order were as follows:

Date of order 1/2/2021

Supplier Sensa Bicycles Ltd (Netherlands)

Customer Tsangoni CC

Product 10 "Sensa Romagna" frames

Shipping date 1/3/2021

Price R5 000 per frame

Payment terms Full payment to be made on 1/3/2022

Shipping terms FOB shipping point

The shipment was made on 1 March 2021, and the inventory was received on 27 May 2021.

A fair interest rate of 12% applies.

Property, Plant and Equipment (PPE):

PPE is comprised of two assets: a servicing machine and a delivery vehicle.

Tsangoni CC purchased the servicing machine for the servicing of bicycles for R110 000 on 1 September 2019. Ingiphile felt that the consumption of future economic benefits would be best represented by the number of bicycles it serviced, which was estimated to be 750 bicycles. The servicing machine serviced 34 bicycles from 1 September 2019 to 31 August 2020 (the previous financial year) and 43 bicycles from 1 September 2020 to 31 August 2021 (the current financial year). The machine could be sold at the end of its useful life for R4 000

Tsangoni CC purchased the delivery vehicle for R120 000 on 1 October 2020. Ingiphile estimated the useful life to be 5

years. The vehicle can be sold at the end of its useful life for R12 000 if costs of R2 000 are incurred to have it serviced.

1.1

Discuss when and at what amount the bicycle frames should be initially recorded in the financial statements of Tsangoni CC. You should apply the relevant definition and recognition criteria as per the Conceptual Framework in your discussion.

Answers

Answer 1

The bicycle frames should be initially recorded in the financial statements of Tangoing CC at their cost as per the relevant definition and recognition criteria in the Conceptual Framework.

Cost refers to the amount of cash or cash equivalents paid, or the fair value of other consideration given to acquire an asset at the time of its acquisition or construct an asset at the time of its construction, plus any costs directly attributable to making the asset capable of operating as intended. It should be noted that the costs of an item of property, plant, and equipment include all expenses incurred to bring the asset to the location and condition necessary for it to be capable of operating as intended (for example, site preparation, delivery and handling, installation, assembly, and testing).As such, the bicycle frames' cost, which includes all expenses incurred to bring them to the location and condition necessary for them to be capable of operating as intended, should be initially recorded in the financial statements of Tangoing CC as per the relevant definition and recognition criteria in the Conceptual Framework.

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Related Questions

does inflation benefit the lender or borrower?

Answers

Answer:

Borrowers

Explanation:

I looked it up lol

What is the objective of the Joint Project Planning Session?
Question 5 options:
Produce a detailed Project Plan
Produce Conditions of Satisfaction
Produce a Project Overview Statement
Produce Stakeholder Agreements
Which of the following is NOT a situation requiring team operating rules?
Question 16 options:
Conflict resolution
Problem solving
Project Training
Decision making
Mr. John Smith has been appointed as manager of large installation project. In his new role, Mr. Smith is responsible for managing potentially 300 stakeholders. Which of the following would be the BEST course of action for him to take?
Question 25 options:
Gather the needs
Find an effective way to gather the needs of all stakeholders
Contact the CEO and ask which stakeholders are most important
Eliminate some stakeholders

Answers

Produce a Project Overview Statement. Project Training. Find an effective way to gather the needs of all stakeholders.

The objective of the Joint Project Planning Session is to produce a Project training. This statement provides a high-level overview of the project, including its goals, scope, deliverables, and key stakeholders. It serves as a concise summary that helps align the project team and stakeholders on the project's direction and objectives. Project Training is not a situation that requires team operating rules. Team operating rules are typically established to guide and regulate team activities in areas such as conflict resolution, problem solving, and decision making. Project training, on the other hand, focuses on equipping team members with the necessary skills and knowledge to effectively perform their roles and contribute to the project's success.

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Activity-Based Customer-Driven Costs
Suppose that Stillwater Designs has two classes of distributors: JIT distributors and non-JIT distributors. The JIT distributor places small, frequent orders, and the non-JIT distributor tends to place larger, less frequent orders. Both types of distributors are buying the same product. Stillwater Designs provides the following information about customer-related activities and costs for the most recent quarter:
JIT
Distributors Non-JIT
Distributors
Sales orders 1,100 110
Sales calls 70 70
Service calls 350 175
Average order size 750 7,500
Manufacturing cost/unit $125 $125
Customer costs:
Processing sales orders $3,330,000 Selling goods 1,120,000 Servicing goods 1,050,000 Total $5,500,000 Required:
1. Calculate the total revenues per distributor category, and assign the customer costs to each distributor type by using revenues as the allocation base. Selling price for one unit is $150. Round calculations to the nearest dollar.
JIT Non-JIT
Sales (in units) fill in the blank 1 fill in the blank 2 Sales $fill in the blank 3 $fill in the blank 4 Allocation $fill in the blank 5 $fill in the blank 6 2. Conceptual Connection: Calculate the customer cost per distributor type using activity-based cost assignments. Round the interim calculations to the nearest dollar.
JIT Non-JIT
Ordering costs $fill in the blank 7 $fill in the blank 8 Selling costs $fill in the blank 9 $fill in the blank 10 Service costs $fill in the blank 11 $fill in the blank 12 Total $fill in the blank 13 $fill in the blank 14 For non JIT distributors by how much can the price be decreased without affecting customer profitability? Round your answer to the nearest cent.
$fill in the blank 15 per unit
3. Assume that the JIT distributors are simply imposing the frequent orders on Stillwater Designs. No formal discussion has taken place between JIT customers and Stillwater Designs regarding the supply of goods on a JIT basis. The sales pattern has evolved over time. As an independent consultant, what would you suggest to Stillwater Designs' management?
It sounds like the JIT buyers are switching their inventory carrying costs to Stillwater Designs without any significant benefit to Stillwater Designs. Stillwater Designs needs to prices to reflect the additional demands on customer support activities. Furthermore, additional may be needed to reflect the increased number of setups, purchases, and so on, that are likely occurring inside the plant. Stillwater Designs should also immediately initiate discussions with its JIT customers to begin negotiations for achieving some of the benefits that a JIT supplier should have, such as contracts. The benefits of contracting may offset most or all of the increased costs from the additional demands made on other activities.

Answers

Answer:

jit has made over 1750000 in the past  year

Explanation:

she divided it by two in 6 months

Jason is an ancient history lover. He wants to share his knowledge on social media, but he does not think that video platform will work well since he cannot afford to travel to many of the places that have the ruins he wants to share information about. What would be the best social media platform to provide information show pictures of these places?

Answers

The best social media platform where Jason can share his knowledge and provide information and show pictures of these places is where common people and his friends near and all over can connect with him and can be friends with him on that networking site.

What is social media?

Social media refers to the means of interactions among people in which they create, share, and/or exchange information and ideas in virtual communities and networks. We offer an array of tools, including one-on-one consults with schools, departments and offices looking to form or maintain an existing social media presence to discuss social media goals and strategy, as well as offer insights and ideas.

Before creating any social media account, we must submit the Account Request Form.

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the life inventory method assumes that the cost of the latest units purchased is:

Answers

The LIFO inventory method assumes that the cost of the latest units purchased

storico currently has 24,000 shares outstanding that sell for $46.49 per share. the company plans to issue a stock dividend of 20 percent. how many new shares will be issued?

Answers

New shares = 21,000(.125)New shares = 2,625 shares. A share is a unit used in mutual funds, limited partnerships, and real estate investment trusts in the financial markets. The term "share capital" describes all of an organization's shares.

What is shares?

A share is a unit used in mutual funds, limited partnerships, and real estate investment trusts in the financial markets. The term "share capital" describes all of an organization's shares. A corporation's shareholder is someone who owns shares in the business.

Shares are fractional ownership interests in a corporation. For some businesses, shares are a type of financial instrument that allows for the equitable distribution of any declared residual profits in the form of dividends. A stock with no dividend payments does not distribute its income to its shareholders.

Shares signify ownership in a corporation. An individual becomes a shareholder in your business when they purchase shares.

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What levels of risk does investing in the stock generally carry
medium
medium, high,
low, high
or low?

Answers

Low, high  levels of risk does investing in the stock generally carry. Over the long term, stocks have the highest potential for growth for investors. Investors who have chosen to hold onto stocks for an extended length of time—say let's 15 years.

Typically been rewarded with robust, profitable returns. Utilize your associated banking account to open a risk and trading account. Access that trading account. Choose the shares you want to purchase or sell. Make sure you have the necessary investing funds in your account to purchase the shares stocks. taking dividends in— Many stocks distribute dividends, which are based on the company's earnings per share.

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An electronic banking outlet that enables customers to use a card to
withdraw money is called a(n):
A. debit card cashier.
B. money market.
C. certificate of deposit.
D. automated teller machine.

Answers

Answer:

D) automated teller machine

do you mind marking me as brainliest?

Answer:D

Explanation: just got it right

Stephenson Limited produces a variety of products for the computing industry. The company’s CEO plans to produce a new product, WiFi router and asked the controller to prepare some information and be ready to meet with him to discuss about it. In preparing for the meeting, the controller accumulated the following data: Selling price of a router $1,250 Direct materials per router $270 Direct labour per router $130 Variable overhead per router $80 Total fixed costs $120,000
Required: a) Calculate the contribution margin per unit, break-even point in units and in sales dollar.
b) Calculate the number of units that must be sold and the amount of sales revenue to earn $300,000 of profit.
c) Calculate the break-even point in units and in sales dollar if the company were to reduce variable costs by $220 per unit by investing in technology resulting in an overall increase of $20,000 in total fixed costs? d) The CEO believes the company can increase sales by 50 units if advertising expense is increased by $31,000 based on the original data. Justify whether the company should increase advertising expenditure.

Answers

a) Contribution Margin per Unit: $770, Break-Even Point in Units: ≈ 155.84, Break-Even Point in Sales Dollars: ≈ $194,800.

b) Number of Units for $300,000 Profit: ≈ 584.42, Sales Revenue for $300,000 Profit: ≈ $730,525.

c) New Contribution Margin per Unit: $1,410, New Break-Even Point in Units: ≈ 94.33, New Break-Even Point in Sales Dollars: ≈ $117,912.50.

d) Additional Sales Revenue: $62,500, Contribution from Additional Sales: $38,500, Additional Advertising Expense: $31,000. Conclusion: Increase in advertising expenditure is justified as it would result in a positive contribution to profit.

a) To calculate the contribution margin per unit, break-even point in units, and break-even point in sales dollars, we need the following information:

Selling price per router: $1,250

Direct materials per router: $270

Direct labor per router: $130

Variable overhead per router: $80

Total fixed costs: $120,000

Contribution Margin per Unit:

Contribution Margin per Unit = Selling Price per Unit - Variable Costs per Unit

Contribution Margin per Unit = $1,250 - ($270 + $130 + $80)

Contribution Margin per Unit = $1,250 - $480

Contribution Margin per Unit = $770

Break-Even Point in Units:

Break-Even Point in Units = Total Fixed Costs / Contribution Margin per Unit

Break-Even Point in Units = $120,000 / $770

Break-Even Point in Units ≈ 155.84

Break-Even Point in Sales Dollars:

Break-Even Point in Sales Dollars = Break-Even Point in Units × Selling Price per Unit

Break-Even Point in Sales Dollars = 155.84 × $1,250

Break-Even Point in Sales Dollars ≈ $194,800

b) To calculate the number of units and sales revenue needed to earn $300,000 of profit, we need to consider the contribution margin per unit and total fixed costs:

Number of Units for $300,000 Profit:

Number of Units = (Total Fixed Costs + Desired Profit) / Contribution Margin per Unit

Number of Units = ($120,000 + $300,000) / $770

Number of Units ≈ 584.42

Sales Revenue for $300,000 Profit:

Sales Revenue = Number of Units × Selling Price per Unit

Sales Revenue = 584.42 × $1,250

Sales Revenue ≈ $730,525

c) If the company reduces variable costs by $220 per unit and incurs an additional $20,000 in total fixed costs, the new calculations would be:

New Contribution Margin per Unit = $1,250 - ($270 - $220 + $130 + $80) = $1,410

New Break-Even Point in Units = ($120,000 + $20,000) / $1,410 ≈ 94.33

New Break-Even Point in Sales Dollars = 94.33 × $1,250 ≈ $117,912.50

d) To determine whether the company should increase advertising expenditure, we need to consider the additional sales generated by the increased advertising and compare it to the additional expense:

Contribution Margin per Unit: $770

Additional Units Sold: 50

Additional Sales Revenue: 50 × $1,250 = $62,500

Contribution from Additional Sales = Additional Units Sold × Contribution Margin per Unit = 50 × $770 = $38,500

Additional Advertising Expense: $31,000

Since the contribution from the additional sales ($38,500) exceeds the additional advertising expense ($31,000), it would be justified for the company to increase advertising expenditure as it would result in a positive contribution to profit.

Please note that these calculations are based on the provided data and assumptions, and actual results may vary.

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The Magnuson-Moss ______ Act directs manufacturers and sellers to detail the service coverage, terms, and exclusions on products.

Answers

Answer: Warrantly

directs manufacturers and sellers to detail the service coverage, terms, and exclusions on products.

What are some factors that would influence supply? Explain

Answers

Answer:

6 Factors Affecting the Supply of a Commodity (Individual Supply) |

Price of the given Commodity: ADVERTISEMENTS: ...

Prices of Other Goods: ...

Prices of Factors of Production (inputs): ...

State of Technology: ...

Government Policy (Taxation Policy): ...

Goals / Objectives of the firm:

Explanation:

Please mark as brain list

Controlling the materials price variance is usually the responsibility of: A. The purchasing agent.B. The marketing director C. The production supervisor. D. The cost accountant.

Answers

Out of the alternatives given above, it may be ascertained that the purchasing manager or agent is responsible for controlling the materials price variance within the organization. Therefore, the option A holds true.

The purchasing manager of an organization can be referred to or considered as the personnel who are responsible for fulfilling all the managerial duties and functions related to the price and production of the goods being produced within an organization. They usually work in close coordination with the production managers.

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What costs should be included in the Merchandise Inventory account of a merchandising firm? A) an allocated portion of period costs B) the purchase price of the merchandise + selling expenses C) the purchase price of merchandise only D) all costs necessary to acquire inventory and prepare it for sale

Answers

What costs should be included in the Merchandise Inventory account of a merchandising firm : (D) all costs necessary to acquire inventory and prepare it for sale.

This includes the purchase price of the merchandise, freight-in or shipping costs, customs duties, inspection costs, storage costs, and any other costs incurred to get the merchandise to the selling location. Additionally, any costs associated with preparing the inventory for sale, such as packaging or assembly costs, should also be included in the Merchandise Inventory account.

Period costs, such as administrative or selling expenses, should not be included in the Merchandise Inventory account but should be expensed in the period incurred.

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How can Puma use Market potential, Strength of competitive
advantage, and Management capability to assess feasibility?
identify how the following areas are important to the company.

Answers

Market potential, strength of competitive advantage, and management capability are all important factors for Puma to assess feasibility. By analyzing these areas, Puma can make informed decisions about market entry, competitive positioning, and resource allocation.



1. Market Potential: Market potential refers to the size and growth rate of a specific market. Puma can assess market potential by analyzing factors such as population demographics, consumer behavior, and market trends. For example, Puma might consider the potential demand for athletic footwear and apparel in emerging markets like China or India. By understanding the market potential, Puma can determine if there is enough demand to justify entering or expanding in a particular market.

2. Strength of Competitive Advantage: A competitive advantage is what sets a company apart from its competitors and gives it an edge in the market. Puma can assess the strength of its competitive advantage by evaluating factors like brand reputation, product differentiation, and pricing strategies.

For instance, Puma's strong brand image and innovative designs could give them a competitive advantage over other sportswear brands. By understanding their competitive advantage, Puma can determine if they have the ability to outperform competitors and maintain market share.

3. Management Capability: Management capability refers to the skills, expertise, and resources that a company's management possesses. Puma can assess their management capability by evaluating factors like leadership effectiveness, strategic planning, and operational efficiency.

For example, Puma's management team might have a track record of successful product launches and effective supply chain management. By understanding their management capability, Puma can determine if they have the necessary skills and resources to execute their business strategies effectively.
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Given the 2020 recession, what should be the goal of monetary policy? Should the Fed enact expansionary or contractionary policy? In other words, should the Fed increase the money supply/credit supply or decrease the money/credit supply. Explain what they might do to achieve their goal.

Answers

Answer:

Expansionary monetary policies

Explanation:

A recession is characterized by reduced economic activities, a high unemployment rate, and low business incomes. The economy experiences a reduced demand for products and services, leading to low production and a slow economic growth rate.

In a recession like in 2020, the Fed should employ measures that will stimulate economic growth. The appropriate measures are the expansionary monetary policies. These policies seek to increase liquidity in the market, thereby increasing the aggregate demand. Expansionary monetary policies increase the money supply in the economy; they include a reduction in the reserve requirement, reduction in the discount rate, and open market purchases.

is it hard to get a job at chik fil a? kinda stupid question ik, I just really need money. if so any recommendations? ​

Answers

Answer: Maybe you can try getting a job at starbucks, mcdonalds, five below, etc. It depends how old are you.

I’m not sure, I think chipotle would be a great option though. Working there comes with many benefits like paying some of your tuition (or something along those lines.)

Which situation best illustrates the economic concept of opportunity cost

Answers

Answer: a business spends money on new computers, so it can’t afford de office furniture

Explanation:

A company can't afford office furniture because it's spending money on new computers. As computers are more important than the furniture for working.

What is opportunity cost ?

opportunity cost is the choosing the best alternative use of that resources, as per the economist. It is also the profit suffered when one alternative is chosen over another.

Example of opportunity cost is the if a person has spent the time and money in purchasing the gadgets, then he is not able to purchase the books.

Thus, A company can't afford office furniture because it's spending money on new computers.

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PLEASE HURRYYYY THIS IS DUE RIGHT NOW 20 POINTS
Please select the word from the list that best fits the definition Fossil fuels are the only cause of global warming. Absolute or Qualified?

Answers

Answer:

absolute

Explanation:

cause oils from mine feilds an certain refreshners cause global warming

Answer:

Absolute

Explanation:

Profits are important so businesses can retain employees, attract investors, and contribute to the __________. Enter the answer.

Answers

Businesses need to make money in order to keep its workers, draw in investors, and support their stability and expansion.

Why is a company's bottom line important?

Any business or commercial entity's main objective is to make money. The quantity of revenue that a corporation earns determines its stability. Future growth, reputation, shareholder value, and market value of a corporation are all determined by its earnings.

When profits are good, the business solely increases wages for its staff and dividend payments to shareholders. Additionally to providing financial compensation, higher earnings motivate staff to remain with the same business.

Why are revenues essential to expansion?

Making a profit is essential to a company's success since it influences a company's ability to acquire bank funding, attract investors to fund its operations, and expand its firm. Businesses cannot stay in business if they are not profitable.

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Faylene underwent heart surgery that included, among other measures, the implantation of a pacemaker in her chest. Faylene later alleged that the surgeon's negligence resulted in a serious infection. Faylene's insurance company stated that the Uniform Commercial Code (UCC) governed the dispute because at issue was a contract for a pacemaker, which is a good. The hospital responded that the claim was based on a contract for a surgery, which is a service, and was therefore covered by the common law. What result is most likely?

Answers

Answer: The court will apply the predominant purpose test and will probably hold that this was a contract for a service.

Explanation:

Any agreement written in a contract which binds two parties are usually followed strictly. Whatever is written in the contract cannot be changed or influenced in the court room because it would have been believed that both parties went through the contract terms before signing it. Even though one party wants to challenge it in court it would hold no water for a challenge.

The case between Faylene and the hospital was signed in a contract for a peacemaker surgery, the effects of it and being taken to court would yield no effect since it's what Faylene wanted and entered agreement into.

give four basic functions of the government​

Answers

the 4 functions of government are:

1.maintain and make laws

2.raise taxes

3.protect environment

4.national defence

Answer:

listening to the citizens before making decisions .Helping in the development activities .making suitable rules and regulations for the country .Providing citizenship cards to the every citizens of the country .

hope it is helpful to you

Which of the following is used as the key determinant to signal to producers what
S.
to produce and how much to produce in a free-market economic system?
A) the market curve
B) trend
C) price
D) quantity

Answers

Answer:

i guess the answer is :- trend

if i make a lot of claims on my insureance will my cost go down (true or false)

Answers

Answer:

False.

Explanation:

when you make a claim against your insurance policy above a specific amount due to an incident that is primarily your fault, an insurer will increase your premium by a certain percentage.

Which of the following contingency factors will influence whether an organization is more effective with a primarily mechanistic organization design? Group of answer choices Service technology Large size Adaptive culture Innovative strategy

Answers

Answer: adaptive culture

Explanation:

Contingency factors simply describe how the setting of an organization shapes and influences the structural dimension.

The contingency factor that will influence whether an organization is more effective with a primarily mechanistic organization design is the adaptive culture.

Adaptive culture has to do with the expectation of change and the adoption of the changes in an effective manner as this leads to growth, and innovation.

the portion of the budget variance for variable overhead due to the difference between actual hours required and standard hours allowed for the work done is called the:

Answers

The portion of the budget variance for variable overhead due to the difference between actual hours required and standard hours allowed for the work done is called the variable overhead efficiency variance.

What is budget variance?

An accounting phrase known as a budget variation is used to describe situations where actual expenses are either greater or lower than expected or standard costs. An unfavourable, or negative, budget variance is a sign of a budget deficit, which can happen when revenues are lower than expected or costs are higher than expected.

What variations are permitted?

This question can only have the response "It all depends." If you are performing a clearly defined construction task, the deviations may vary from 3-5%. When working in research & development, permissible deviations typically rise to between 10 and 15 percent.

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China is currently reporting an annual growth rate of 6.1% in real GDP per capita. Using the rule of 72, how many years will it take for Chinese GDP per capita to quadruple at this rate of growth

Answers

The doubling time is 23.60 years. For doubling the population, there will be 102.86 years.

The calculations are provided below:

1) Rule 72 is,

     t = 72/r

t = no of periods required to double an investment value

r= interest rate per period

r = 6.1%

The doubling time = 72/6.1 = 11.80 years.

For quadrupling, the total time taken is

2*11.80 = 23.60 years

For doubling the population,

72/0.7 = 102.86 years.

The duration it takes for a population to double in size or value is known as the doubling time. It is used for a variety of phenomena that tend to increase with time, including population growth, inflation, resource extraction, product consumption, compound interest, and the volume of malignant tumors. The amount experiences exponential growth and has a constant doubling time or period, which can be determined simply from the growth rate when the relative growth rate (not the absolute growth rate) is constant.

This period of time may be estimated by dividing the natural logarithm of 2 by the growth exponent, or roughly by dividing 70 by the growth rate in percentage(more precisely but roundly, dividing 72; for further information and derivations of this formula, see the rule of 72).

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The trend today is for large organizations to improve their efficiency in communication and decision making by

Answers

The main answer to your question is that large organizations are improving their efficiency in communication and decision-making by adopting new technologies, streamlining processes, and promoting a culture of collaboration and transparency.


The explanation for this trend is that as organizations grow, communication and decision-making can become more complex and time-consuming.

To combat this, they often turn to innovative solutions such as project management tools, communication platforms, and data analysis software to facilitate better communication, quicker decisions, and a more agile approach to problem-solving.

Additionally, organizations may also invest in training and development programs to foster effective communication skills among employees.



In summary, the trend of large organizations improving their efficiency in communication and decision-making involves the adoption of advanced technologies, streamlined processes, and a strong culture of collaboration and transparency.

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Answer:

eliminating several layers of management.

Explanation:

A = P + I where
P (principal) = $ 10,000.00
I (interest) = $ 3,366.37

Answers

Answer:

A = $ 13,366.37

Explanation:

First, convert R percent to r a decimal

r = R/100

r = 3.875%/100

r = 0.03875 per year,

Then, solve an equation for A  like this:

A = P(1 + r/n)nt

A = 10,000.00(1 + 0.003229167/12)(12)(7.5)

A = $ 13,366.37

Summary:

P + I = $ 13,366.37


Why is it important for a human resource manager to carefully maintain
employee records?

Answers

Answer:

Certain records require employee privacy to be protected. Not maintaining and following best practices for employee record keeping leaves you vulnerable to defending yourself against lawsuits, labor investigations or audits.

Explanation:

define protectionism​

Answers

Answer:

the theory or practice of shielding a country's domestic industries from foreign competition by taxing im

Other Questions
Mary almost seems to be two different people. At times, she is hyperactive and talks nonstop (sometimes so fast that nobody can understand her). At those times, her friends say she is bouncing off the walls. But then she changes: she becomes terribly sad, loses interest in eating, spends much of her time in bed, and rarely says a word. It is most likely that Mary is suffering from ______. does pink, a color that traditionally conveys nurturing and comfort, has been found to have a calming effect, Trial balance data for the two companies on December 31, 20X6, are as follows:Item Prime Company Suspect CompanyDebit Credit Debit CreditCash and Accounts Receivable $ 120,000 $ 34,000 Inventory 252,000 94,000 Land 70,000 80,000 Buildings and Equipment 530,000 170,000 Investment in Suspect Company 216,990 Cost of Goods Sold 121,800 78,200 Depreciation and Amortization Expense 26,500 17,000 Other Expenses 14,000 5,000 Dividends Declared 30,000 5,000 Accumulated Depreciation $ 217,300 $ 51,000Accounts Payable 64,000 25,000Bonds Payable 210,000 50,000Common Stock 300,000 100,000Retained Earnings 338,260 87,200Sales 210,000 170,000Gain on Sale of Equipment 15,500 Income from Suspect Company 26,230 Total $ 1,381,290 $ 1,381,290 $ 483,200 $ 483,200Additional InformationAt the date of combination, the book values and fair values of all separately identifiable assets and liabilities of Suspect were the same. At December 31, 20X6, the management of Prime reviewed the amount attributed to goodwill as a result of its purchase of Suspect stock and concluded an impairment loss of $19,575 should be recognized in 20X6 and shared proportionately between the controlling and noncontrolling shareholders.On January 1, 20X5, Suspect sold land that had cost $9,000 to Prime for $20,250.On January 1, 20X6, Prime sold to Suspect equipment that it had purchased for $90,000 on January 1, 20X1. The equipment has a total economic life of 15 years and was sold to Suspect for $75,500. Both companies use straight-line depreciation.There was $8,000 of intercompany receivables and payables on December 31, 20X6.Required:Give all consolidation entries needed to prepare a consolidation worksheet for 20X6.Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.Record the basic consolidation entry. Record the amortized excess value reclassification entry. Record the excess value (differential) reclassification entry. Record the entry to eliminate the intercompany receivable/payable. Record the entry to eliminate the gain on the sale of land. Record the entry to eliminate the gain on the equipment and to correct the asset's basis. Record the entry to adjust Accumulated Depreciation.Prepare a three-part worksheet for 20X6.Note: Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet.Prepare a consolidated balance sheet, income statement, and retained earnings statement for 20X6.Note: Be sure to list the assets and liabilities in order of their liquidity. Amount to be deducted should be indicated by a minus sign. How much work is required to lift a 4.7-kg backpack 1.4 m to put it on? answer for:___J How is Erasmus book The Praise of Folly an example of humanist art? How do you write a recursive rule from a explicit rule? Which pressure regulating device at a hose outlet is preferred for managing excessive pressure and is considered to be the most reliable method of pressure control?A. pressure control devicesB. Pressure reducing devicesC. pressure stabilizing devicesD pressure restricting devices The cost of equity is sharing? the benefits of investment. possibly paying capital gains tax. carrying greater debt. a. and b. a., b., and c. PLEASE HELP!!! Angle ABC is a straight angle.The measure of angle DBC is 25. The measure of angle ABD is x. What is the value of x Find the equation of the axis of symmetry of the following parabola algebraically.y=-x^2+8x A furniture maker is gathering the supplies required to make 8 chairs and 1 table. The table will require 40 pounds of lumber. The furniture maker needs a total of more than 160 but less than 200 pounds of lumber. What is one possible value for the fraction of lumber required for each chair? This question is designed to be answered without a calculator.If f and g are functions such that (picture)what is the value of (picture)-12-3312 what is the answer ? 2s + (-48) Literary Analysis: Mastery Test? What is the theme of this passage?O imaginationO pantheismO religionO rebellionSredni Vashtarby Saki (H.H. Munro) (excerpt)In the dull, cheerless garden,overlooked by so many windowsthat were ready to open with amessage not to do this or that, ora reminder that medicines weredue, he found little attraction.The few fruit-trees that itcontained were set jealouslyapart from his plucking, asthough they were rare specimensof their kind blooming in an aridwaste; it would probably havebeen difficult to find a market-gardener who would have offered 1) You contribute $200 per month to your retirement plan and your employer matches 50% of that amount every month. Assume that you work for this employer for 10 years and the applicable discount rate is 7.25% per year. Given these assumptions, what is this benefit worth to you in today's dollars?2) Your company is scheduled to earn a stream of royalty payments from a distributor in the amount of $400 per month (NOT $4,800 per year but rather $400 per month) for the next 7 years. If the company earns 8.25% per year on its money, what is this total royalty stream worth to the company today? Where is earth's fresh water found and stored? Which item does not appear on Schedule K of Form 1120S? a. Tax-exempt interest income. b. Section 1231 gain. c. Section 179 depreciation deduction. d. Depreciation recapture income. e. All of these appear on Schedule K. Exercise BRead the French and put the correct time a box at the start of the sentence.Write the French and your answers in your jotter. Use a digital format!1.il est neuf heures vingt-cing2.il est quatre heures moins dix3.il est une heure trente4.il est dix heures dix5.il est minuit vingt Year 0 1 2 3 4 Cash Flow -12,000 5000 5000 5000 5000 Assume the appropriate discount rate for this project is 13%. The payback period for this project is closest to OA) 2.40 years OB) 1.92 years OC) 2.88 years D) 3.60 years How is an opinion different from a fact?O An opinion is more credibleO An opinion is a personal view.O An opinion supports a conclusion.O An opinion can be proved by sources.