Answer:
1. Journal:
October 1:
Debit Cash $30,000
Debit Building $200,000
Credit Common Stock $230,000
To record the receipt of cash and building for common stock.
2. T-accounts:
Cash Account
Date Description Debit Credit Balance
Oct. 1 Common Stock $30,000 $30,000
Building Account
Oct. 1 Common Stock $200,000 $200,000
Common Stock
Oct. 1 Cash $30,000 $30,000
Oct. 1 Building $200,000 $200,000
Explanation:
Journal entries show the accounts to be debited and credited respectively. They are the initial records of a business transaction. They can be used to post any transaction, make adjustments to the accounts, and close the accounts at the end of the accounting period.
Answer: A spiff
Explanation:
Spiff is actually a form of slang to refer to someone who receives an incentive for selling an item to customers on behalf of a vendor. This motivates the seller to push the vendor's items (sell them) onto its (seller's) customers. The incentive usually comes in the form of a bonus and is paid out immediately.
In this question the gourmet mustard manufacturer is the vendor, and Beverly is the seller. Beverly receives $1 for every jar of mustard she sells, which is the bonus. This motivates her to keep selling these jars on behalf of the manufacturer (vendor). This payment is immediate, as she receives it everytime she sells a jar of mustard.
Answer:
$3,000
Explanation:
Given that,
On April 1, 2021, total sales of one-year subscriptions = $12,000
Total number of months for which subscription is received = 12 months
Months Relating to year 2022 for which subscription received on 1 April 2021:
= From January 1, 2022 to March 31, 2022
= 3 Months
Deferred revenue is for the three months.
Therefore, the adjusted balance of Deferred Revenue on December 31, 2021 is as follows:
= Amount of subscriptions received × Time period
= $12,000 × (3 ÷ 12)
= $3,000
Answer:
Price discrimination
Explanation:
Price discrimination is charging customers differently for the same product.
Price discrimination is a type of selling strategy where customers are charged for same goods and services. The seller charges based on what they think that the user is likely to pay.
Answer:
-UNICEF Việt Nam – Quỹ Nhi đồng Liên Hiệp Quốc
– UNFPA – Quỹ Dân số Liên Hợp Quốc
– UNIDO – Tổ chức Phát triển Công nghiệp Liên Hiệp Quốc
– Aide et Action International
– IntraHealth International
– The Asia Foundation
Explanation:
Tổ chức phi chính phủ phủ là tổ chức quốc tế trong đó các thành viên tham gia không phải là chính phủ, tổ chức phi chính phủ được thành lập một cách tự nguyện, hợp pháp không vì lợi nhuận, thúc đẩy sự phát triển trong công nghệ, khoa học kỹ thuật…
