At the end of January, Higgins Data Systems had an inventory of 800 units, which cost $17 per unit to produce. During February the company produced 1,240 units at a cost of $20 per unit. If the firm sold 1,300 units in February, what was its cost of goods sold? (Assume LIFO inventory accounting.) Cost of goods sold

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Answer 1

At the end of January, Higgins Data Systems had an inventory of 800 units, which cost $17 per unit to produce. During February the company produced 1,240 units at a cost of $20 per unit. If the firm sold 1,300 units in Februay (Assume LIFO inventory accounting.) The cost of goods sold is $28,260.

Here's the explanation:  Ending inventory for February is 740 units. It's computed by subtracting the total units sold in February (1,300) from the total units produced in February (1,240).

The total cost of the inventory is the sum of the cost of the beginning inventory and the cost of the units produced during the month. The cost of the beginning inventory is 800 × $17 = $13,600. The cost of the units produced in February is 1,240 × $20 = $24,800.The total cost of the inventory is $13,600 + $24,800 = $38,400.

The cost of goods sold is the cost of the units sold, which is computed by multiplying the units sold by the cost per unit. The cost per unit is the cost of the most recent units purchased. The most recent units purchased are the 1,240 units produced in February, which have a cost per unit of $20. Because of LIFO inventory accounting, all of the units sold came from the beginning inventory and the units produced in February. The cost of the 800 units sold from the beginning inventory is 800 × $17 = $13,600.

The cost of the 500 units sold from the units produced in February is 500 × $20 = $10,000. The total cost of goods sold is $13,600 + $10,000 = $23,600.  Therefore, the cost of goods sold is $23,600.

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Related Questions

The following events occurred at Moore's Hobbies and Crafts store during the most recent fiscal year:
Purchased merchandise costing $99,000.
Had sales revenue for the year totaling $145,000; the merchandise sold was purchased for $85,000.
Paid $7,500 transportation-in costs.
Incurred selling and administrative costs equal to 10 percent of sales revenue.
All transactions, sales and purchases, were for cash.
An inventory account at the end of the year indicated merchandise costing $94,500 was on hand.

Required:
Give the amounts for the following items in the Merchandise Inventory account:
a. Ending balance (EB)
b. Transfers-out (TO)
c. Transfers-in (TI)
d. Beginning balance (BB)

Answers

The amounts for the items in the Merchandise Inventory account are Ending balance (EB) = $94,500, Transfers-out (TO) = $85,000, Transfers-in (TI) = $7,500 and Beginning balance (BB) = $176,500.

Ending balance (EB):

The ending balance represents the value of merchandise that is still on hand at the end of the year. In this case, the ending balance is given as $94,500.

Transfers-out (TO):

Transfers-out refers to the cost of merchandise sold during the year. We know that the sales revenue for the year was $145,000, and the merchandise sold was purchased for $85,000. Therefore, the transfers-out amount can be calculated as the cost of merchandise sold, which is $85,000.

Transfers-in (TI):

Transfers-in represents the transportation-in costs, which are expenses incurred to bring the merchandise into the store. It is given that $7,500 was paid for transportation-in costs. Hence, the transfers-in amount is $7,500.

Beginning balance (BB):

To determine the beginning balance, we need to consider the purchases made during the year and adjust for the transfers-in and transfers-out amounts. The purchases made during the year were $99,000, and the transfers-in were $7,500. The transfers-out were $85,000. Therefore, the calculation for the beginning balance can be done as follows:

Beginning balance (BB) = Purchases - Transfers-in + Transfers-out

BB = $99,000 - $7,500 + $85,000

BB = $176,500

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You are the manager of a monopoly, and your demand and cost functions are given by P = 300 - 3Q and C(Q) = 1,500 + 2Q^2, respectively. a. What price-quantity combination maximizes your firm's profits? Price: $ Quantity: units b. Calculate the maximum profits. $ c. Is demand elastic, inelastic, or unit elastic at the profit-maximizing price-quantity combination? d. What price-quantity combination maximizes revenue? Price: $ Quantity: units e. Calculate the maximum revenues. $

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a. The price-quantity combination that maximizes your firm's profits is $200 and 33.33 units.

b. The maximum profits of your firm will be $4,445.56.

c. At the profit-maximizing price-quantity combination, the demand is elastic.

d. The price-quantity combination that maximizes revenue is $150 and 50 units.

e. The maximum revenue your firm can generate will be $7,500.

In a monopoly, the demand and cost functions of a manager can be given as P = 300 - 3Q and C(Q) = 1,500 + 2Q^2, respectively. a. To maximize the profits of the firm, the first step is to find the point where the derivative of the profit function is zero. By differentiating the profit function with respect to Q, we get 300 - 6Q - 4Q = 0, which yields Q = 33.33 units. By substituting this value of Q into the demand function, we get P = $200. Therefore, the price-quantity combination that maximizes your firm's profits is $200 and 33.33 units.

b. The maximum profits can be calculated by substituting the price-quantity combination in the profit function, which yields $4,445.56.

c. At the profit-maximizing price-quantity combination, the demand is elastic because the absolute value of the price elasticity of demand is greater than 1.

d. To maximize revenue, the first step is to find the point where the derivative of the revenue function is zero. By differentiating the revenue function with respect to Q, we get 300 - 6Q = 0, which yields Q = 50 units. By substituting this value of Q into the demand function, we get P = $150. Therefore, the price-quantity combination that maximizes revenue is $150 and 50 units.

e. The maximum revenues your firm can generate will be equal to the price multiplied by the quantity, which yields $7,500.

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jones blair case how might one characterize the architectural paint coatings industry?

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The architectural paint coatings industry is a mature and highly competitive market influenced by economic conditions, environmental regulations, and technological advancements.

Firstly, the industry is mature, meaning it has reached a stable stage of development. The demand for architectural paint coatings is relatively constant, driven by factors such as new construction, renovation projects, and maintenance requirements. Market growth is typically tied to the overall health of the construction and real estate sectors.

Secondly, the industry is highly competitive. There are numerous players in the market, ranging from large multinational corporations to regional and local manufacturers. Competition is fierce in terms of pricing, product quality, brand reputation, and customer service. Differentiation is key for companies to gain market share and establish strong customer relationships.

Additionally, the industry is subject to various external factors. Economic conditions, including fluctuations in construction activity and consumer spending, can impact demand. Environmental regulations and sustainability concerns have also influenced product development, driving the adoption of eco-friendly and low VOC (volatile organic compounds) coatings.

Technological advancements play a significant role in the industry, leading to the development of innovative products, such as self-cleaning coatings, heat-reflective paints, and digital color matching systems. Manufacturers also focus on research and development to improve product performance, durability, and efficiency.

Overall, the architectural paint coatings industry is characterized as mature, highly competitive, and influenced by economic conditions, environmental regulations, and technological advancements. Companies within the industry need to adapt to market trends, invest in innovation, and effectively differentiate themselves to succeed in this competitive landscape.

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all else being equal, an increase in the price of nike air jordan xxxi fly low shoes will cause an ________.

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All else being equal, an increase in the price of Nike Air Jordan XXXI Fly Low shoes will cause a decrease in the demand for the shoes. The law of demand states that as the price of a good or service increases, the demand for that good or service decreases.

In this case, when the price of Nike Air Jordan XXXI Fly Low shoes increases, the demand for those shoes will decrease as consumers may switch to other similar products that are more affordable.

When consumers are given a choice between similar products at different prices, they are more likely to choose the lower-priced product.

The demand curve for Nike Air Jordan XXXI Fly Low shoes will shift to the left due to an increase in the price of the shoes. A leftward shift in the demand curve indicates a decrease in demand at every price. This means that consumers will buy fewer pairs of shoes at every price point, causing a decrease in the quantity demanded.

Therefore, all else being equal, an increase in the price of Nike Air Jordan XXXI Fly Low shoes will cause a decrease in the demand for the shoes.

Answer: An decrease in the demand for the shoes.

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Question 24 5 pts The number of cattle slaughtered every year for meat far exceeds the number of elephants slaughtered every year for their ivory. Despite this, cows can be found everywhere while elephants are on the verge of extinction in some countries. Which of the following best explains this difference? O People tend to protest more every year to prevent cow extinction than they do for elephant extinction. O Animals slaughtered for their meat are generally better conserved by humans than animals slaughtered for nonfood uses. Cows can be privately owned while in many countries elephants can not. The demand for ivory far exceeds the demand for beef. Question 22 When private ownership rights are well-defined and enforced, owners of physical assets and resources O incur the opportunity cost of ignoring the wishes of others. O are not responsible if the use of their assets impose harm on others. O have no incentive to consider the desires of others. O have little incentive to take care of their assets.

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Cows can be privately owned while in many countries elephants can not. This is because private ownership of cows can create incentives for their owners to take care of them.

Although the number of cows slaughtered every year for meat far exceeds the number of elephants slaughtered every year for their ivory, cows can be found everywhere while elephants are on the verge of extinction in some countries. Among the provided options, the best explanation for this difference is that cows can be privately owned while in many countries elephants cannot. Cows can be privately owned while in many countries elephants can not. This is because private ownership of cows can create incentives for their owners to take care of them. In contrast, most elephants are owned by the state, and people have little incentive to protect them because they do not have ownership rights. Moreover, private ownership rights for physical assets and resources can make sure the asset owners are responsible if the use of their assets imposes harm on others. Elephants are some of the world's most magnificent creatures. However, they are on the verge of extinction in some countries, despite the fact that the number of cows slaughtered every year for meat is far greater than the number of elephants slaughtered every year for their ivory. Cows can be found everywhere, while elephants are struggling to survive. This article examines why this is the case. Among the given options, the most logical explanation for this difference is that cows can be privately owned while in many countries elephants cannot.

Private ownership of cows creates incentives for their owners to take care of them. As a result, most cows are well-fed, well-housed, and well-looked after, ensuring a constant supply of meat for consumption. In contrast, most elephants are owned by the state, and people have little incentive to protect them because they do not have ownership rights. People are more likely to take care of something if they own it or if they have a stake in it. Thus, in many countries, elephants are neglected, abused, or slaughtered because they are considered pests or threats to crops. Private ownership rights for physical assets and resources can make sure the asset owners are responsible if the use of their assets imposes harm on others. The laws and regulations on private property help safeguard the rights of property owners and the public at large. Private ownership also encourages responsible behaviour from asset owners.

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You have just been hired by a company new to Scrum. Your management has assigned you to be the Scrum Master of six new Scrum Teams. These teams will build one product. Select two conditions you should strive for in this scenario. (choose the best two answers) A. There should be only one Product Owner. B. There should be six Product Owners, reporting to a Chief Product Owner. C. Each Scrum Team should have a separate Product Backlog. D. There should be six Product Owners, one for each Scrum Team. E. The product has one Product Backlog.

Answers

In this scenario, the two conditions that should be strived for are: C. Each Scrum Team should have a separate Product Backlog and E. The product has one Product Backlog. The correct answer is options (C) and (E).

Having separate Product Backlogs for each Scrum Team (Condition C) allows each team to have autonomy and focus on their specific tasks and priorities. It enables them to plan and work independently without dependencies on other teams, promoting efficiency and flexibility within each team.Additionally, having one Product Backlog for the entire product (Condition E) ensures a unified vision and consistent prioritization across all the Scrum Teams.

It allows for effective coordination and alignment among the teams, ensuring that they work towards a common goal and deliver a cohesive product.Conditions A and B are not optimal in this scenario. Having only one Product Owner (Condition A) may create bottlenecks and overwhelm the individual, especially when managing multiple teams. Having six Product Owners reporting to a Chief Product Owner (Condition B) can introduce coordination challenges and potential conflicts in decision-making, leading to inefficiencies and delays. Hence, the correct options are (C) and (E).

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Cannon sells 22mm lens for digital cameras. The manager considers using a continuous review policy to manage the inventory of this product and he is planning for the reorder point and the order quantity in 2021 taking the inventory cost into account. The annual demand for 2021 is forecasted as 520+10 the last digit of your student number and expected to be fairly stable during the year. Other relevant data is as follows: The standard deviation of the weekly demand is 9.

What is the economic order quantity, EOQ? d) What is the reorder point and safety stock?

Answers

The Economic Order Quantity (EOQ) can be determined by utilizing the formula given below:

EOQ = Sqrt(2DS/H)

Where:

D = annual demand

= 520+10

= 530S

= cost per order

= 100

H = carrying cost percentage per unit = 25%

C = 22 (Cost of Lens)Based on the data given:

Annual demand (D) = 530

Order cost (S) = $100

Carrying cost (H) = 25%

or 0.25

Cost of each lens (C) = $22

Thus, EOQ can be computed using the formula as:

EOQ = Sqrt(2DS/H)

= Sqrt[2*530*100/0.25*22]

= 183.8 ≈ 184 lenses.

Therefore, the optimal order quantity or EOQ should be 184 lenses.

The reorder point is the level of inventory at which the new order must be placed. In other words, when the inventory falls to the reorder point, a new order should be placed so that the stock level doesn't go below the minimum desired level. The reorder point can be computed by utilizing the formula given below:

Reorder point = D * L + SS

Where: L = lead time = 1 week Safety stock (SS) can be computed by utilizing the formula given below:

SS = ZσLt

Where:Z = Z value from standard normal distribution = 1.64 (at 95% service level and for one standard deviation)Lt = lead time

= 1 weekσ = standard deviation of demand during lead time (L)

= 9Based on the data given:

Annual demand (D) = 530

Lead time (L) = 1 week

Standard deviation of demand during lead time (σ) = 9Z = 1.64 (at 95% service level and for one standard deviation)

Thus, Reorder point = D * L + SS= 530 * 1 + 1.64 * 9

= 545.96 ≈ 546 lenses

Therefore, the reorder point is 546 lenses. The safety stock can be computed using the formula:

SS = ZσLt= 1.64 * 9

= 14.76 ≈ 15 lenses. Therefore, the safety stock is 15 lenses.

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Please complete the following stock transactions by recording your responses on the spreadsheet template we used in class for the practice question. 1. Hunt Incorporated is authorized to issue an unlimited number of no par value common shares. Record the journal entries for the following: a. Issued 3 000 shares at $12 per share. b. Issued 250 shares to the lawyer for a $3 000 legal bill. c. Issued 8 000 shares for building with a fair market value of $90 000. d. Executed a 2 for 1 common stock split.

Answers

Journal entries for stock transactions: cash, common stock, expenses, building.

Stock transactions journal entries? Issued 3,000 shares at $12 per share:

Debit: Cash $36,000

Credit: Common Stock $36,000

Issued 250 shares to the lawyer for a $3,000 legal bill:

Debit: Legal Expenses $3,000

Credit: Common Stock $3,000

Issued 8,000 shares for building with a fair market value of $90,000:

Debit: Building $90,000

Credit: Common Stock $90,000

Executed a 2 for 1 common stock split:

No journal entry is required for a stock split. However, the number of shares will be adjusted accordingly.

Please note that the above journal entries assume that Hunt Incorporated does not have any additional share capital accounts other than Common Stock. It's important to consult an accounting professional or refer to the company's specific accounting policies for accurate recording of stock transactions.

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A toy company is working on a building monster for kids. After
conducting a market survey, the demand forecast for the year was
estimated. In order to meet the demand, the production line should
be ca

Answers

By balancing the factors, the toy company can ensure its success in the market.

Based on the given scenario, a toy company is working on building a monster toy for kids. After conducting a market survey, the demand forecast for the year was estimated. In order to meet the demand, the production line should be capable of producing a sufficient number of toys. To ensure that the toy company can meet the forecasted demand, it is essential that the production line has the capacity to produce enough units. This requires efficient production processes and adequate resources to meet the demand. It is also important for the company to maintain the quality of the toys while meeting the demand for them. By balancing these factors, the toy company can ensure its success in the market.

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Suppose that you run a regression and find for observation 18 that the observed value is 15.0 while the fitted value is 13.56. What is the residual for observation 18?

Answers

The residual for observation 18 is 1.44, indicating that the observed value is higher than the predicted value.

The residual for observation 18 can be calculated as the difference between the observed value and the fitted value. In this case, the observed value is 15.0 and the fitted value is 13.56. Therefore, the residual for observation 18 is obtained by subtracting the fitted value from the observed value:

Residual = Observed value - Fitted value

        = 15.0 - 13.56

        = 1.44

Hence, the residual for observation 18 is 1.44. Residuals represent the discrepancy between the observed values and the values predicted by the regression model. Positive residuals indicate that the observed value is greater than the predicted value, while negative residuals indicate that the observed value is smaller than the predicted value.

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Initial public offering on April 13, 2017 Yextinc completed its IPO on NYSE Yest sold 10,500,000 shares of stock at an offer price 512 with an underwriting decount of $0.72 per share Your's closing stock prce on the first day of trading on the secondary market was $13.44, and 5.400.470 shares were standing Calculate the intal proceeds for Yes Po b. Calculate the percentage underwriter dcount Calculate the dollar amount of the underwriting for Yox PO Caut procede for IPO Cote Youth Punderpricing I. Calea capital The total proceeds for You Pos Round to the moreet dolor) b. The percentage Underwriter discount and to do e. The con amount of Saunderwriter fra for Yound to the nearest dolar) d. The net proceeds for Youts POS (Pound 10 error) .. Yes to underping Round to one deomal por martiet cotatation (Round to the dearest dolar)

Answers

a) The Initial Proceeds for Yext's POThe initial proceeds for Yext's PO is: Initial Proceeds = Number of shares sold x Offer price per share- Underwriting discount= 10,500,000 x $12 - $0.72 x 10,500,000= $126,000,000 - $7,560,000= $118,440,000

b) The Percentage Underwriter Discount:The percentage underwriter discount is: Percentage Underwriter Discount = (Underwriting discount/ Offer price per share) x 100%= ($0.72/ $12) x 100%= 6%c)

The Dollar Amount of the Underwriting for Yext POCalculate the dollar amount of the underwriting for Yext PO using the formula below:

Dollar Amount of Underwriting = Underwriting discount x Number of shares soldDollar Amount of Underwriting = $0.72 x 10,500,000= $7,560,000d)

The Proceeds for IPO: The Proceeds for IPO can be calculated as follows: Proceeds for IPO = Initial Proceeds + Underwriter discount= $118,440,000 + $7,560,000= $126,000,000e)

Calculate Youth UnderpricingThe Youth Underpricing can be calculated using the formula below:

Youth Underpricing = (Offer price - Closing stock price)/ Offer price= ($12 - $13.44)/ $12= -0.12 or -12%f)

Calculate the Capital: The Capital can be calculated as follows: Capital = Number of shares sold x Offer price per share= 10,500,000 x $13.44= $141,420,000g)

The Total Proceeds for Yext's POSThe Total Proceeds for Yext's POS can be calculated using the formula below: Total Proceeds = Closing stock price x Number of shares sold- Underwriting discount

Total Proceeds = $13.44 x 5,400,470 - $0.72 x 5,400,470= $72,697,585.60 - $3,892,773.44= $68,804,812.16h)

The Net Proceeds for Yext's POS (Pound 10 error)

The Net Proceeds for Yext's POS can be calculated using the formula below: Net Proceeds = Total Proceeds - Underwriting feesNet Proceeds = $68,804,812.16 - $7,560,000= $61,244,812.16.

Therefore, the solutions to the questions above are:a) The Initial Proceeds for Yext's PO are $118,440,000.

b) The Percentage Underwriter Discount is 6%.

c) The Dollar Amount of the Underwriting for Yext PO is $7,560,000.

d) The Proceeds for IPO are $126,000,000.

e) The Youth Underpricing is -12%.

f) The Capital is $141,420,000.

g) The Total Proceeds for Yext's POS is $68,804,812.16

.h) The Net Proceeds for Yext's POS is $61,244,812.16.

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Due to the pandemic, aggregate demand declined substantially and fell below potential output. To prevent further decline in economic activities, the government has exercised its expansionary fiscal policy by about five trillion dollars of stimulus checks to the public and business communities. This additional liquidity has created substantial inflation (about 8.5%).

Answers

In response to the pandemic-induced decline in aggregate demand, the government implemented an expansionary fiscal policy by providing five trillion dollars in stimulus checks to individuals and businesses.

In order to address the pandemic-related economic slowdown, the government adopted an expansive fiscal policy and issued a sizable number of stimulus cheques. This injection of cash was intended to boost consumer spending and provide assistance to businesses, so boosting economic activity.

However, the huge increase in the level of general prices brought about by the large inflow of cash into the economy has resulted in inflation. Prices have increased as a result of the aggregate demand outpacing the economy's ability to provide goods and services, decreasing consumer purchasing power and possibly contributing to economic imbalances.

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14 Samir purchased shares of a chartered bank for $85 a share. The shares paid a dividend of $2.50 each year. The dividends were reinvested. After 5 years Samir sold the shares for $92 each. What was his effective annual return? A 4.45% B 3.41% C 1.60% D 17.05%

Answers

Samir's effective annual return is 9.36%.

The correct answer to the given question is option B.

Here is how we can find the effective annual return:At the beginning of the investment, Samir paid $85 for each share. Over the course of 5 years, he received $2.50 as a dividend every year. He used this dividend to purchase more shares each year. The total amount of shares he owned after 5 years is calculated as follows:Shares owned = original shares + shares purchased with reinvested dividends.

We can find the number of shares purchased with reinvested dividends using the following formula:Shares purchased with reinvested dividends = total dividends received ÷ dividend per share. Substitute the given values in the above formula.Total dividends received = $2.50 × 5 years = $12.50. Dividend per share = $2.50Total shares purchased with reinvested dividends = $12.50 ÷ $2.50 = 5 shares.

Therefore, the total shares owned by Samir after 5 years is:Total shares owned = original shares + shares purchased with reinvested dividends= 14 + 5 = 19 shares. The total amount Samir received after selling all 19 shares is calculated as follows:Total amount received = price per share × total shares= $92 × 19 = $1,748Samir paid $85 for each share initially.

Therefore, the total amount he invested is:Total amount invested = price per share × total shares= $85 × 14 = $1,190Samir's profit is calculated as the difference between the total amount received and the total amount invested:Profit = total amount received - total amount invested= $1,748 - $1,190 = $558Samir held the investment for 5 years.

Therefore, his average annual profit is:Average annual profit = profit ÷ number of years= $558 ÷ 5 = $111.6Samir's effective annual return is calculated as the average annual profit divided by the total amount invested, expressed as a percentage.Effective annual return = (average annual profit ÷ total amount invested) × 100%= ($111.6 ÷ $1,190) × 100%= 0.0936 × 100%= 9.36%Therefore, Samir's effective annual return is 9.36%. Therefore, the correct answer is: B 3.41%.

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- Discuss three insights that you gained about leadership from the readings and videos.
- Will Marre proposes Leadership 4.0 is the next phase for organizations. Research and highlight an organization that you feel has reached Leadership 4.0.

Answers

Three insights that I won about leadership from the readings and videos are:

Leadership 4.0 is a brand new notion gadget that aims to create sustainable abundance, optimize happiness and decrease struggle for the maximum number of people, and tackle systemic troubles like climate change and social inequality.

Leadership 4.0 calls for visionary wondering, complicated hassle-solving, courage, know-how, and authenticity from leaders who can go beyond their current positioning, performance, and capabilities.

Leadership 4.0 involves developing a deeper sense of cause, repositioning the middle business, growing new resources of increase, and training new mental fashions that allow transformational change.

- An employer that I experience has reached Leadership 4.0 is Siemens. Siemens is an international chief in business production, operating in key sectors such as strength, healthcare, and transportation. Siemens has been implementing disruptive technology which includes cloud computing, synthetic intelligence, blockchain, and sensors to optimize its operations, merchandise, and services.

Siemens has additionally been pursuing a deeper motive of creating a superb effect on society and the environment by means of addressing global challenges including climate alternate, urbanization, and demographic change. Siemens has repositioned its core business by using focusing on virtual industries and smart infrastructure and has created new resources of growth by way of expanding into new markets and segments.

Siemens has practiced new intellectual fashions by way of fostering a lifestyle of innovation, collaboration, and mastery among its employees, customers, and partners. Siemens is an example of an employer that has embraced Leadership 4.0 and has become more green, flexible, resilient, and responsible in the system.

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Suppose that inflation in the United Kingdom is rising toward 5
percent a year. Prime Minister Boris Johnson wants to cut aggregate
demand, but to do so in a way that will give the best chance of
keep

Answers

When inflation is on the rise, cutting aggregate demand can be an effective way to manage it. To ensure that the move is successful, it should be done in a way that does not hurt economic growth.

Here are a few measures that the Prime Minister could take to cut aggregate demand while keeping economic growth in mind:

Raise interest rates: One of the most effective ways to reduce demand is to raise interest rates. This will cause borrowing to become more expensive, and people will be more reluctant to take out loans. As a result, demand will decrease, and prices will start to stabilize.

Reduce government spending: Another way to reduce demand is to reduce government spending. When the government spends less money, it removes money from circulation and reduces demand. However, this should be done carefully to avoid hurting economic growth.

Tax increases: Raising taxes can also help to reduce demand. By making goods and services more expensive, people will be less inclined to buy them. Again, this should be done carefully to avoid hurting economic growth. In conclusion, cutting aggregate demand can be an effective way to manage inflation, but it should be done in a way that does not harm economic growth. Some measures that the Prime Minister could take include raising interest rates, reducing government spending, and increasing taxes.

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which is not a reason you should include some statistical information in your presentation

Answers

When preparing and delivering a presentation, including some statistical information is very crucial as it enhances the presentation's credibility and persuasiveness. Some of the reasons why you should include some statistical information in your presentation are;it helps to add credibility to your presentation, making it more persuasive, it provides support for your main points, it helps to make your argument more compelling and memorable, it also adds a level of professionalism and authority to your presentation.However, there are situations where including statistical information is not appropriate. One of the reasons which are not a reason you should include some statistical information in your presentation is; when the audience does not require statistical information, or the information is not relevant to your presentation or topic. In such cases, presenting statistics can bore the audience and cause them to lose interest in the presentation.Another reason to avoid including statistical information in your presentation is when you have limited time. If you only have a few minutes to present, then it may not be practical to include statistical information as it can take up a significant amount of your time. Therefore, it is important to use statistics only when they are relevant and necessary to make a point. In conclusion, one should only include statistics when it adds value to the presentation.

A company uses a standard cost system in which variable manufacturing overhead (VMOH) is applied to products on the basis of Direct Labor Hours (DLHS). Their product standard calls for 2 DLHs per unit. For the most recent period, the company reported the following data Actual Units Produced 229 units Actual Direct Labor Hours 450 hours Actual VMOH expense $18,000 VMOH Rate Variance $1,800 favorable Q. What was the VMOH efficiency variance?

Answers

VMOH efficiency variance = (458 DLHs - 450 DLHs) × VMOH Rate = 8 DLHs × VMOH Rate

Given information:

Actual units produced: 229 units

Actual DLHs: 450 hours

Standard DLHs per unit: 2 DLHs per unit

Actual VMOH expense: $18,000

VMOH Rate Variance: $1,800 favorable

To calculate the VMOH efficiency variance, we can use the following formula:

VMOH efficiency variance = (Standard DLHs allowed - Actual DLHs) × VMOH Rate

First, let's calculate the standard DLHs allowed for the actual production:

Standard DLHs allowed = Standard DLHs per unit × Actual units produced

Standard DLHs allowed = 2 DLHs per unit × 229 units

Standard DLHs allowed = 458 DLHs

Now we can calculate the VMOH efficiency variance:

VMOH efficiency variance = (Standard DLHs allowed - Actual DLHs) × VMOH Rate

VMOH efficiency variance = (458 DLHs - 450 DLHs) × VMOH Rate

VMOH efficiency variance = 8 DLHs × VMOH Rate

Since the VMOH Rate is not provided in the given information, we cannot calculate the exact VMOH efficiency variance without it. However, the formula above shows how to calculate it once the VMOH Rate is known.

The correct question is:

A company uses a standard cost system in which variable manufacturing overhead (VMOH) is applied to products on the basis of Direct Labor Hours (DLHS). Their product standard calls for 2 DLHS per unit. For the most recent period, the company reported the following data:

Actual Units Produced = 229 units

Actual Direct Labor Hours = 450 hours

Actual VMOH expense = $18,000

VMOH Rate Variance = $1,800 favorable

What was the VMOH efficiency variance?

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The production of agricultural products like wheat is one of the few examples of a perfectly competitive industry. In this question, we analyze results from a study released by the U.S. Department of Agriculture about wheat production in the United States in 2016.
a. The average variable cost per acre planted with wheat was $115 per acre. Assuming a yield of 44 bushels per acre, calculate the average variable cost per bushel of wheat.
b. The average price of wheat received by a farmer in 2016 was $4.89 per bushel. Do you think the average farm would have exited the industry in the short run? Explain.
c. With a yield of 44 bushels of wheat per acre, the average total cost per farm was $7.71 per bushel. The harvested acreage for wheat in the United States decreased from 48.8 million acres in 2013 to 43.9 million acres in 2016. Using the information on prices and costs here and in parts a and b, explain why this might have happened.
d. Using the above information, what do you think will happen to wheat production and prices after 2016?

Answers

a. To calculate the average variable cost per bushel of wheat, we divide the average variable cost per acre by the yield per acre:

Average variable cost per bushel = Average variable cost per acre / Yield per acre

Average variable cost per bushel = $115 / 44 bushels

Average variable cost per bushel ≈ $2.61

b. To determine if the average farm would have exited the industry in the short run, we compare the average price of wheat with the average variable cost per bushel. If the average price is lower than the average variable cost, it indicates that farmers are not covering their variable costs and may consider exiting the industry.

In this case, the average price of wheat is $4.89 per bushel, and the average variable cost per bushel is approximately $2.61. Since the average price is higher than the average variable cost, it suggests that the average farm would likely continue operating in the short run.

c. The decrease in harvested acreage for wheat from 48.8 million acres in 2013 to 43.9 million acres in 2016 could be attributed to the profitability of wheat farming. With an average total cost per farm of $7.71 per bushel and an average price of $4.89 per bushel, it indicates that farmers are not covering their total costs.

The decrease in acreage could be a response to the unprofitability of wheat farming. Farmers may have chosen to allocate their resources to more profitable crops or alternative agricultural activities.

d. Based on the information provided, it is difficult to predict with certainty what will happen to wheat production and prices after 2016. However, the decrease in harvested acreage suggests that if the trend continues, wheat production may decline further. This could potentially lead to a decrease in supply, which could have an impact on wheat prices. Factors such as changes in market demand, government policies, and global market conditions will also influence future production and prices.

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Which of the following is NOT a barrier to entry?
A. Economies of Scale.
B. Ownership of Essential Resources.
C. Patents
D. X-Inefficiency.

Answers

X-Inefficiency, is NOT a barrier to entry. The correct option is D.

X-Inefficiency refers to a situation where a firm is operating inefficiently and not maximizing its potential output given the available resources and technology. It is not a barrier to entry because it does not prevent new firms from entering a market. Instead, it reflects the inefficiency of existing firms.

On the other hand, Economies of Scale, Ownership of Essential Resources, and Patents—are all barriers to entry. Economies of Scale occur when larger firms have a cost advantage over smaller firms, making it difficult for new entrants to compete on a cost basis. Ownership of Essential Resources refers to controlling access to crucial inputs or resources necessary for production, which can limit the entry of new competitors. Patents provide legal protection for innovations, giving the patent holder exclusive rights to exploit the invention and preventing others from entering the market with the same product or technology.

The correct option is D.

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A bank has a return on equity of 4%, a return on assets of 0.1% and a profit margin of 8%, to calculate the multiplier of equity and the level of use of the Bank's assets

Answers

The multiplier of equity is approximately 1.087, and the level of use of the bank's assets is approximately 0.025.

How to solve for the multiplier

To calculate the multiplier of equity and the level of use of the bank's assets, we can use the following formulas:

Multiplier of Equity = 1 / (1 - Profit Margin)

Level of Use of Assets = Return on Assets / Return on Equity

Given the provided values:

Return on Equity = 4% = 0.04

Return on Assets = 0.1% = 0.001

Profit Margin = 8% = 0.08

Using the formulas:

Multiplier of Equity = 1 / (1 - 0.08) = 1 / 0.92 ≈ 1.087

Level of Use of Assets = 0.001 / 0.04 ≈ 0.025

Therefore, the multiplier of equity is approximately 1.087, and the level of use of the bank's assets is approximately 0.025.

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In a regular two-consumer two-good exchange economy, if we move from the initial endowment to a point on the contract curve, what must be true?
I. A Pareto-improvement has occurred
II. The new allocation can be supported as an equilibrium with transfers
III. The new allocation is socially preferred to the original endowment

Group of answer choices

both I and II

II only

III only

I only

Answers

In a regular two-consumer two-good exchange economy, if we move from the initial endowment to a point on the contract curve, what must be true?We can conclude that both I and III must be true. The new allocation is socially preferred to the original endowment, and a Pareto-improvement has occurred.

The contract curve is formed by the set of Pareto-efficient allocations. Each point on the contract curve represents an allocation that is Pareto efficient. A Pareto improvement is when the allocation of goods is adjusted in such a way that one consumer is made better off without making the other consumer worse off.The new allocation is said to be socially preferred to the original endowment if it lies on the contract curve and is Pareto-efficient. If the new allocation lies outside of the contract curve, it is not Pareto-efficient, and it cannot be supported as an equilibrium with transfers.A point on the contract curve is Pareto-efficient because it is not feasible to reallocate the goods in such a way that one consumer is better off without making the other consumer worse off. Therefore, if we move from the initial endowment to a point on the contract curve, a Pareto-improvement has occurred, and the new allocation is socially preferred to the original endowment. Thus, we can conclude that both I and III must be true.

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A company with a Tax Rate of 21% is going to sell a fixed asset with a Book Value of $234,000 for a Market Value of $212,000. What is the Net Salvage Value? Multiple Choice
a. None of the above
b. $207,380 c. $216,620 d. $202,430
e. $229,380

Answers

$229,380 is the Net Salvage Value. The answer is OPTION E

The worth of an asset at the conclusion of its depreciation is known as the Net Salvage worth in accounting. It is calculated by deducting the disposal expenses from the anticipated after-tax selling. The salvage value calculation formula is as follows. Salvage Value is calculated as Purchase Price - (Annual Depreciation x Years).

We must subtract the sum of the yearly depreciation cost and the number of years from the initial purchase price. The estimated worth of an item after its useful life has ended and it can no longer be used for its intended purpose is known as salvage value or scrap value. For instance, if a company's machinery has a 5-year lifespan and fails beyond that time.

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mary smith would like to invest in 10 t-bills that will have a maturity value of $1,000. the bills have a stated interest rate of 2 percent. what would be the purchase price of these t-bills?

Answers

The estimated purchase price of the 10 T-bills would be $9,800 ($980 x 10).

purchase price of T-bills is calculated by the following formula:

Purchase price = Maturity value / (1 + (interest rate x time)

as per hint  the T-bills are sold at a discount, (i.e the purchase price will be less than the maturity value.)

let us assume the maturity time as 1 year

Purchase price = $1,000 / (1 + (0.02 x 1)) = $980

The complete question is

Mary Smith would like to invest in 10T-bills that will have a maturity value of $1,000. The bills have a stated interest rate of 2 percent. What would be the purchase price of these T-bills? Hint: T-bills are sold at discount. O $960 O $970 $980 NO $990 $1.000.

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On 1 March 2025, Quality Furniture Importers acquires furniture from a supplier in New Zealand. The furniture is shipped f.o.b. from New Zealand on 1 September 2025. The cost of the furniture is NZD $800 000. The amount has not been paid at 30 September 2025 and exchange rates are as follows: O 1 September 2025 A$1.00 NZD $1.08 O 30 September 2025 A$1.00 NZD $1.06 Required: a) What is the amount payable at 1 September and 30 September 2025 in Australian dollars? (Rounded to the nearest whole A$.) (2 marks) ANSWER a): b) Did the Australian dollar strengthen or weaken? (1 mark) ANSWER b): c) Prepare the journal entries for the above dates showing the amount of exchange gain or loss.

Answers

a) To calculate the amount payable in Australian dollars, we need to convert the cost of the furniture from New Zealand dollars (NZD) to Australian dollars (AUD) using the given exchange rates.

1 September 2025: Amount payable = NZD $800,000 * A$1.08/NZD $1 = A$800,000 * 1.08 = A$864,000 30 September 2025: Amount payable = NZD $800,000 * A$1.06/NZD $1 = A$800,000 * 1.06 = A$848,000

Therefore, the amount payable at 1 September 2025 is A$864,000, and the amount payable at 30 September 2025 is A$848,000

.a):1 September 2025: A$864,000

30 September 2025: A$848,000

b) To determine whether the Australian dollar strengthened or weakened, we compare the exchange rate between the two dates.

1 September 2025 exchange rate: A$1.00 = NZD $1.08

30 September 2025 exchange rate: A$1.00 = NZD $1.06

Since the exchange rate decreased from NZD $1.08 to NZD $1.06, it means that the Australian dollar weakened against the New Zealand dollar.

b):The Australian dollar weakened. c) Journal entries: 1 September 2025:

Accounts Payable (NZD) NZD $800,000 Exchange Gain NZD $0 (No exchange gain/loss recorded at this point) Accounts Payable (AUD) A$864,000 Exchange Gain A$64,000 (Exchange gain due to the conversion) 30 September 2025: Accounts Payable (NZD) NZD $800,000 Exchange Gain NZD $0 (No change in exchange rate at this point) Accounts Payable (AUD) A$848,000 Exchange Gain A$16,000 (Exchange gain due to the change in exchange rate) Exchange gain/loss is recorded to account for the fluctuation in exchange rates and to adjust the payable amount accordingly.

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If a startup budget is tight, a business idea's promise is
likely to be determined by the entrepreneur's ability to
test market reactions to gauge its odds for success.
hire competent employees.

Answers

If a startup budget is tight, a business idea's promise is likely to be determined by the entrepreneur's ability to test market reactions to gauge its odds for success. It is not necessary to hire competent employees.

In business, a tight budget can be challenging, but it can also be seen as an opportunity to evaluate the feasibility of a business idea. During the early stages of starting a business, a tight budget forces entrepreneurs to be resourceful and creative in their efforts to build a successful company.

To determine whether an idea has promise, entrepreneurs need to test market reactions. It is important to gauge whether there is a market for the product or service, and if the price point is correct, which are all aspects of market research. The entrepreneur must test market reactions, and if possible, sell to potential customers without incurring significant expenses such as product development or inventory purchases.

Hiring competent employees is critical to any business's success, but it is not the most crucial factor in determining whether a startup will succeed. The entrepreneur's ability to test market reactions and gauge the business idea's promise is far more important than the skill level of the employees.

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The initial population is 1000 and population grows by 5% every year. The probability that a person is on Island 1 is 1/4 and the probability that the person is in Island 2 is 3/4. The money growth rate is a random variable. Let the probability be 4/5 that zt = 1 and the probability be 1/5 that zt =

2. The realized value of zt is kept secret until all purchases have occurred – that is, people do not learn Mt until period t is over. Prices are only thing directly observable by the young. Let l(p_t^i )=10+0.4p_t^i
Solve for the equilibrium price level in each of the islands. Note: for correct answers you are required to solve for the price level using a quadratic equation formula.
.
What does the price level tell the worker about the money supply change?

For which observed prices, the government can exploit the Phillips Curve relationship to implement a policy to raise output and why? For which observed prices, the Philips curve relationship cannot be used and why. Explain your answers clearly.


Q2: Consider an economy of three-period-lived people in overlapping generations. Each person is endowed with y1 goods when young, y2 goods when middle aged (not sufficient enough to fulfill the consumption needs of any middle aged person_ and nothing when old. The population of each generation born in period t is Nt , where Nt = n × Nt−1. The young can save a part of their endowment for capital which yields return after 2 periods. The rate of return on capital is x in 2 periods time and it depreciates at the rate d every period. Loans can be exchanged between the young and the middle-aged individuals, which the borrower must pay back to the lender in the next period.

Explain how credit can be used to provide for consumption (the part that remains to be satisfied after consuming the available endowment) when middle-aged. Explain your answer in terms of the use and source of funds for these loans.

Point out who lends to whom and write the condition for the equality of supply and demand for loans in period t.

Write the budget constraints for the young, the middle-aged and the old with clear and fully explained/ well defined notations.

Find an equation that represents the set of feasible stationary allocations in presence of a central planner and explain it in words.

Answers

Q1: Equilibrium Price Level in each of the Islands. The initial population is 1000, and it grows by 5% every year. Then, the population in the next year will be 1000* (1+5/100) = 1050 people.

The probability that the person is on Island 1 is 1/4, and the probability that the person is in Island 2 is 3/4. So, we can say the number of people on Island 1 is:1000 * (1/4) = 250 people. And the number of people on Island 2 is:1000 * (3/4) = 750 people. Let the probability be 4/5 that zt = 1, and the probability be 1/5 that zt = 2. Then, we can say the realized value of zt is kept secret until all purchases have occurred. The price level for Island 1 is given as l(p_t^1 ) = 10+0.4p_t^1The price level for Island 2 is given as l(p_t^2 ) = 10+0.4p_t^2.

Let the equilibrium price level in each of the islands be p^1 and p^2, respectively. To solve the equation for the price level, we use a quadratic equation formula: The general equation for a quadratic equation is ax^2 + bx + c = 0Where a, b, and c are constants. In this case, the variables a, b, and c are given as follows: For Island 1: a = 0.4/2 = 0.2, b = -1, and c = 10For Island 2: a = 0.4/2 = 0.2, b = -3, and c = 10Now, we substitute the values of a, b, and c for each of the islands and solve for the equilibrium price level.

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Equilibrium price level in each of the islands:Let Pt^i be the price level in Island i where i = 1,2For Island 1, We have;E(l(Pt^1)) = 1/4(10 + 0.4Pt^1) + 3/4(10 + 0.4Pt^2)E(l(Pt^1)) = 2.5 + 0.3Pt^1 + 0.3Pt^2For Island 2, We have;E(l(Pt^2)) = 1/4(10 + 0.4Pt^2) + 3/4(10 + 0.4Pt^1)E(l(Pt^2)) = 2.5 + 0.3Pt^2 + 0.3Pt^1Let E(Mt+1 | Mt).

The price level tells the worker about the money supply change in that as the money supply increases, the price level also increases. Thus, the price level reflects changes in the money supply and is an indicator of how much money is available in the economy.Government can exploit the Phillips Curve relationship to implement a policy to raise output for observed prices where the inflation rate is high and the unemployment rate is high. This is because the Phillips curve suggests that there is a negative relationship between inflation and unemployment, meaning that if the government increases the inflation rate, it can lead to a reduction in unemployment and an increase in output.

Thus, if the government implements policies that increase the inflation rate, they can exploit the Phillips Curve relationship to raise output.However, for observed prices where the inflation rate is low and the unemployment rate is low, the Phillips curve relationship cannot be used. This is because there is a trade-off between inflation and unemployment, which means that if the government wants to reduce unemployment, it must accept a higher inflation rate. If the unemployment rate is already low, then the government cannot use the Phillips curve relationship to increase output as there is no room for the inflation rate to increase.Credit can be used to provide for consumption when middle-aged by borrowing from the young.

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Design the substantive procedures the auditor should perform during the final audit to confirm assertions of the non-current liabilities balances presented in the financial statements of the firm. Identify relevant assertions, source of evidence and audit procedures the auditor can use to confirm these assertions

Answers

The auditor must perform substantive procedures during the final audit to confirm assertions of the non-current liabilities balances presented in the financial statements of the firm.

Substantive procedures are procedures that collect information to enable the auditor to conclude if material misstatements exist in the financial statements. To confirm assertions of non-current liabilities, the auditor should perform the following substantive procedures: Identify relevant assertions The relevant assertions of non-current liabilities are as follows:ExistenceCompletenessAccuracyValuationCut-offPresentation and disclosure Source of evidence The auditor can obtain evidence from various sources to confirm assertions of non-current liabilities.

These sources of evidence are as follows: Third party confirmation Bank and financial statements Invoices and contracts Title deeds or ownership certificates Audit Procedures The auditor can use the following audit procedures to confirm assertions of non-current liabilities: Completeness: The auditor can trace non-current liabilities from the prior year to the current year to ensure they are all present.

Accuracy: The auditor can compare the amount of non-current liabilities to the records maintained by the company.

Cut-Off: The auditor can examine the transactions that occurred before and after the year-end to determine if any were recorded in the incorrect period. Valuation: The auditor can compare the value of non-current liabilities to market values or other sources to determine the accuracy of the valuation.

Existence: The auditor can examine the source documents that support the non-current liabilities to ensure they exist. Presentation and disclosure: The auditor can ensure that the non-current liabilities are properly disclosed in the financial statements.

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Which of the following is not a source of MARKET FAILURE?

a. Monopolies
b. Externalities
c. Imperfect Information
d. Firms are price-takers

Answers

Firms are price-takers is not a source of market failure. Option D is correct.

Market failure refers to a situation where the allocation of goods and services in a market is not efficient, leading to a suboptimal outcome. It occurs when the market mechanism fails to produce the socially desired result. Monopolies can lead to market failure by restricting competition and exerting control over prices.

Externalities occur when the production or consumption of a good affects parties not directly involved in the transaction, leading to inefficient outcomes. Imperfect information refers to situations where buyers or sellers do not have access to complete information, leading to market inefficiencies.

However, firms being price-takers is not a source of market failure but rather a characteristic of a perfectly competitive market, where firms have no market power and must accept the prevailing market price. Option D is correct.

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.Which of the following journal entries is correct when a company owns its office building for many years and now sells the building?
A. Cash xxx
Accumulated depreciation xxx
Loss on sale xxx
Building xxx
B. Cash xxx
Building xxx
Gain on sale xxx
Accumulated depreciation xxx
C. Cash xxx
Accumulated depreciation xxx
Loss on sale xxx
Building xxx
D. Cash xxx
Gain on sale xxx
Building xxx

Answers

Cash xxx, Accumulated depreciation xxx, Loss on sale xxx, Building xxx  journal entries is correct when a company owns its office building for many years and now sells the building. Option A is the correct answer.

A loss on sale accounts is debited or a gain on sale account is credited when the building is sold, and the building account is removed with a credit. Cash is also raised with a debit, and accumulated depreciation is withdrawn with a debit. Option A is the correct answer.

In order to document a business transaction in the company's accounting records, a journal entry is employed. Journal entries are often made in the main ledger, but they can also be produced in a subsidiary ledger and subsequently rolled forward into the general ledger after being summarized. The general ledger is then used to produce the company's financial statements.

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Choose the correct choice after reading the following
assertion (A) and reason (R). Assertion (A) The gap between where we are and where we need to go is bridged through planning.
Reason (R) Planning includes setting goals and developing relevant sources to reach those goals.
a. A is correct but R is not.
b. Both A & R are right and R is the correct explanation of A
c. A and R are correct statements.
d. Both A & R are right, but R is not the correct explanation of A

Answers

The correct answer after reading both assertion (A) and reason (R) is option c. A and R are correct statements.

Assertion (A) states that the gap between where we are and where we need to go is bridged through planning. This is a valid statement. Planning plays a crucial role in identifying the current state, setting goals, and developing strategies to bridge the gap between the current state and the desired future state.

Reason (R) supports Assertion (A) by stating that planning includes setting goals and developing relevant sources to reach those goals. This is also a valid statement. Planning comprises of developing and setting of goals and development of useful resources to reach those goals.

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