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Answer: $66,810,000
Explanation: take the balance at the beginning of the year add it to the net income from statement of comprehensive incomes then minus the cash dividends declared from the total of the beginning balance and net income then get the retained balance at the end of the 20Y3 year of 66 810 000.
The stock dividends of 2,600,000 have two accounts involved which is stock( inventory) and dividends declared which is an liability.
Sumter Pumps Corporation
retained income statement for the year ending 31 december 20Y3
balance 01/jan/20Y3 $59,650,000
CHANGES IN EQUITY
Net Income 8,160,000
dividends paid and declared
Cash dividend 1,000,000
stock dividend 0
balance 31 dec 20Y3 $66,810,000
Answer:
personnel management.
Explanation:
Training new personnel who just started working at the office fits under personnel management.
Personnel management can be defined as an administrative task or function which primarily involves the process of hiring employees and developing or training them to become beneficial and valuable for the growth and development of the company.
Hence, the main purpose and focus of personnel management is to provide a quality workforce necessary to successfully achieve the organizational set goals and objectives.
The HR functions that Brian Miller should prioritize are : 1. Human Resource Planning - The first thing that Miller has to do is identify the workforce requirement then plan how he is going to hire new talent to the company
<h3>What is
workforce requirement ?</h3>
A strong workforce necessitates that employees have the skills, experience, and credentials that employers require. Understanding these job requirements, how they are changing, and how they differ across localities is critical to the development of America's workforce.
A strong workforce necessitates that employees have the skills, experience, and credentials that employers require. Understanding these job requirements, how they are changing, and how they differ across localities is critical to the development of America's workforce.
Workforce assessment encompasses all of an organization's processes, systems, and tools for making accurate, reliable, and effective decisions about the jobs required to achieve business objectives, as well as the qualifications and performance expectations for the individuals who work in those jobs.
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The Last-In, First-Out (LIFO) inventory costing method assumes that items in ending inventory are the most recently acquired.
<h3>What is LIFO and FIFO methods of inventory?</h3>
LIFO refers to the Last In, First Out. LIFO is a method that assumes that the last unit that has been added in the inventory or more recently, will be sold first.
FIFO stands for First In, First Out. FIFO method assumes that the oldest unit of inventory that has been added first, would be sold first.
Basically, FIFO and LIFO accounting are the inventory costing methods used in managing inventory.
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