Answer:
Option D Are obligations that the company is to pay within the forthcoming year.
Explanation:
The liabilities are the obligation of the company that has arisen due to the occurence of past event and the organization is liable to pay the consideration (something that is valuable in monetary terms) to party. Their are many obligations that are not written in the financial statement which IAS 37 Provisions, Contingent Liabilities and Contingent Assets, does not permit to include in financial statement depending upon the chances of liability arising is remote or reasonably possible but not certain or probable. So the right answer is option D.
 
        
             
        
        
        
Answer:
Forgery or Alteration Coverage Form. 
Explanation:
The travel agency loss would be covered under Forgery or Alteration coverage form. 
Under Commercial Crime insuring agreement, It insures an individual or business against the forgery or alteration of financial instruments e.g promissory notes, drafts, and checks with respect to payment of a sum of money that was made or drawn by the insured or anyone acting on his/her behalf such as next of kin. 
 
        
                    
             
        
        
        
Answer:
B. the cost of the business owner’s time and labor paying for gas for a company vehicle
Explanation:
Explicit cost are known as actual costs. They are costs incurred in the running of a business or in the production process . They are usually reported in the financial statements.
Implicit costs are opportunity costs.
 
        
             
        
        
        
Pina adjusted cash balance on April 30 is $ 6,685
Solution:
Given,
As of April 30, Pina Colada Corp. has the following bank information:
Cash balance per bank               $7600 
Outstanding checks                     $460 
Deposits in transit                         $900 
Credit memo for interest              $15 
Bank service charge                     $30 
Now  To find Pina adjusted cash balance on April 30 :
Adjusted Cash Balance Formula is : Cash balance + Notes receivable - Check Printing - NSF Check
Adjusted Cash Balance =  $7600+  $15  - $30 - $900 
Adjusted Cash Balance = $ 6,685
Pina adjusted cash balance on April 30 is $ 6,685
 
        
             
        
        
        
The answer is by having to survey the people or the consumers. For this could serve as a basis and to be able to determine the wants of the people and the popular trends in which they will like and what they want, in helping to produce better products and service.