Answer:
Option (D) 327,000
Explanation:
Data provided in the question:
Shares of common stock issued and outstanding = 300,000
Stock dividend issued = 10%
Shares of common stock reacquired as treasury stock = 12,000
Duration from June 30, 2013 to September 30, 2013 = 3 months
= 0.25 years
Now,
Appropriate number of shares to be used in the basic earnings per share computation for 2013 will be
= [ 300,000 × ( 1 + 0.10 ) ] - [ 12,000 × 0.25 ]
= 330,000 - 3,000
= 327,000
Hence,
Option (D) 327,000
Answer:
The answer is:
More accounts have been written off than had been estimated
Explanation:
Doubtful debt or bad debt is an expense. According to the rule of accounting, debit increases an expense while debit decreases an expense.
So the debit balance balance in allowance for doubtful accounts tells us that there is an increase in expense which means that more accounts(bad debt) have been written off.
So we can infer from the debit balance that more accounts have been written off than had been estimated
Answer:
b) To the manufacturing sector exclusively.
Explanation:
Operations management
It is one of the administration of the business practice , which enable to create very high efficiency within the organisation .
This administration is concerned with converting the labor and the material into services and goods , in order to maximize the profit of the organization .
The operations management team attempt to balance out the cost with the revenue in order to get the highest net operating profit possible .
It is exclusive to the manufacturing sector only .
The result of the corporation is most likely trademark infringement.
When a trademark or service mark is used without authorization on or in connection with products and/or services in a way that can cause confusion, deception, or mistake about the source of the goods and/or services, this is referred to as trademark infringement.
A trademark owner who believes their mark is being used improperly may, depending on the circumstances, bring a civil action (i.e., a lawsuit) for trademark infringement in either a state or a federal court. However, trademark owners typically opt to bring an infringement claim before a federal court. Even if the plaintiff files in state court, the defendant may be able to have the case "removed" to federal court.
Learn more about trade mark infringement at
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Answer:
the net book value of the asset halfway through its useful life will be less than if straight-line depreciation is used.
Explanation:
Let me use an example to illustrate this.
An asset has a useful life of 4 years. It costs $1000. It has a salvage value of 0
If the straight line depreciation method is used , the depreciation expense every year = $1000/ 4 = $250
The net book value halfway through its useful life = $1000 - ($250 x 2) = $500
If double declining method is used, the depreciation expense in the first year would be = 2/4 x $1000 = $500
The net book value at the beginning of year 2 = $1000 - $500 = $500
Depreciation expense in year 2 = 2/4 x $500 = $250
The net book value at the beginning of year 3 = $500 - $250 = $250
We can see that the net book value halfway through the useful is lower when double declining depreciation method is used
