Answer: Option B
Explanation: Earnings per share is calculated by dividing net income available to common shareholders with the weighted average number of shares.
Deduction of preferred dividends from net income is done only when dividends are declared by the entity, otherwise not. Preference shareholders have priority over common shareholders in case of dividends, so it will result in reduction of earnings to common shareholders but only when the dividends are declared and distributed.
Answer:
The cost of goods available for sale is $345,000
Explanation:
Beginning finished goods inventory $25,000
Cost of Goods manufactured $320,000
Cost of Goods available for sale,
= Beginning finished goods inventory + Cost of Goods manufactured
= $25,000 + $320,000
= $345,000
Answer:
Option (E) is correct.
Explanation:
For utility maximization,
Bob's consumption of Housing and food should be such that:
Here,
= 50
=20
Bob is not maximizing utility, as these two terms are not equal(50 > 20).
Since the marginal utility per rupee spent on housing is greater than that on food.
Hence, Bob can increase his utility just by consuming more of housing and less of food.
Answer:
petty cash fund 242 debit
cash 242 credit
--to establish a petty fund--
freigth-out 53.40 debit
entertainment expense 15.00 debit
postage expense 12.70 debit
miscellaneous expense 112.50 debit
cash shortage loss 2.40 debit
cash 196 credit
--to replenish the fund on August 15th--
petty cash fund 200 debit
cash 200 credit
--to increase petty fund by 200 dollars--
freigth-out 25.40 debit
entertainment expense 153.60 debit
postage expense 124.00 debit
cash shortage loss 1.00 debit
cash 304 credit
--to replenish the fund on August 31th--
Explanation:
when replenish we don't use the petty fund account we adjust directly against cash leaveing the petty fund balance untouched. We only adjusted for increases or decreases in the total amount available at the petty cash fund.
It should be noted that in terms of measuring and validating supply savings, in many cases there is an inability to convert savings into profit.
It should be noted that an accurate measurement of cost savings is easier said than done in the supply chain. Despite this, learning how to address the measurement is vital for the competitiveness of a company.
Therefore, in terms of measuring and validating supply savings, in many cases there is an inability to convert savings into profit. Addressing the measurement and reporting the challenges is vital for the profitability of a business.
Learn more about supply on:
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