Answer:
(a) Operating activity
(b) Financing activity
(c) Operating activity
(d) Investing activity 
Explanation:
Basically there are three types of activities:
1. Operating activities: It includes those transactions which affect the working capital, and it records transactions of cash receipts and cash payments.
2. Investing activities: It records those activities which include purchase and sale of the fixed assets
3. Financing activities: It records those activities which affect the long term liability and shareholder equity balance.  
So,
(a) Increase in accounts receivable come under the operating activities, and this is to be in a negative amount
(b) Issue of preference shares comes under financing activity, and this is added while computing the financing activities
(c) The depreciation expenses are added in the net income whereas the bond premium amortization is to be deducted from the net income. These both items have come under operating activities
(d) An increase in land value comes under the investing activity.
 
        
             
        
        
        
Answer:
strategy analysis 
Explanation:
Strategy analysis is an effective way to analyse the business and internal environment within which they work and operate. Another important feature of strategy analysis is to form a competitive environment within the organisation to create an environment in order to effectively accomplish goals. It helps to form the strategic decision of the company. So, the element of good strategy is to do strategy analysis.
 
        
             
        
        
        
Answer:
 $240; $160
Explanation:
The computation is shown below:
As we know that 
if there is 40% of money engaged in the risk portfolio is 
= $1000 × 40%
= $400
Now amount in X is
= $400 × 0.60
= $240
And, the amount in Y is 
= $400 × 0.40
= $160
hence, the last option is correct 
All other valeus i.e. given in the question is not relevant. hence, ignored it 
 
        
             
        
        
        
Answer:
c.$188,150
Explanation:
                                           April               May              June 
Manufacturing costs* $157,700         $198,300      $201,000 
Payment April Costs    $118.275       $39,425
<u>Payment May Costs                         </u><u> 148,725</u><u>           49,575</u>
Cash Payments                                 $ 188,150
None other costs will be paid in the month Of May.
*Of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month. **Insurance expense is $870 a month; however, the insurance is paid four times yearly in the first month of the quarter, (i.e., January, April, July, and October). ***Property tax is paid once a year in November. 
 
        
             
        
        
        
Revenue that is derived from sales of goods or services