Calculation needed to assess the component pieces of the operating section using the direct approach for the amount collected for sales is
Total potential cash - Ending accounts receivable balance.
Cash that is produced by a company's regular operating procedures is known as operating cash flow. Investors place a high value on a company's capacity to continually produce positive cash flows from its ongoing business operations.
The purpose of drawing up a cash flow statement is to see a company's sources and uses of cash over a specified time period.
You should first subtract any receivables that you are aware are unlikely to be collected before calculating cash collections from accounts receivable. This will leave you with your projected collectible accounts receivable.
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Answer:
D. If Hazel sells the chocolate fountain for $3,300, she will have a $1,500 capital gain.
Explanation:
I´m assuming that Hazel is a person that owns this event planning company.
The current book value of the chocolate fountain = purchase cost - accumulated depreciation = $3,000 - $1,200 = $1,800
If the chocolate fountain (or any asset) is sold at a higher price than book value, then a capital gain must be recognized. If the chocolate fountain is sold at a lower price than book value, then a capital loss should be recognized.
$3,300 (selling price) - $1,800 (book value) = $1,500 capital gain
Answer:
D. A rolling budget is a budget or plan that is always available for a specified future period, by continually adding a period (month, quarter, or year) to the period that just ended. A four-quarter rolling budget for 2017 is superseded by a four-quarter rolling budget for April 2017 to March 2018, and so on
Explanation:
A rolling budget is a budget that is always updated with a new budget period when the recent budget period is over.
Answer:
The sales revenue would be 170,000 if Hammer Time implements the decrease in selling price.
This would generate a decrease of $10,000 in the sales revenue
Explanation:
Understanding the way sales revenue is generated:

If the selling price drops to $10
and units sold increase by 5,000

Comparing with the previous year:

This policy decrease the sales revenue which makes the business less profitable.
The idea that investors on average have earned a higher return from common stocks than from Treasury bills supports the view that: there is a relationship between risk and return.
<h3>Which investment kind normally yields the highest return?</h3>
Stocks have historically yielded investments with the highest average rate of return. However, stock is one of the riskiest investments because there are no assurances of earnings when you purchase shares.
<h3>What is the relationship between an investment's risk and projected return?</h3>
The return needed to entice investors to buy an asset is higher the riskier the investment is, and vice versa. It is clear from the link between risk and return that investors are risk averse; they need HIGHER rates of return to be persuaded to invest in riskier securities.
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