When using the direct method for cash flows, one will notice that an increase in accounts receivable would result in a <u>DECREASE </u>in cash.
When an accounts receivable increases:
- It means that more debt has been incurred by debtors
- It means that less money entered into the company as people took goods but did not pay cash for them
Because the people did not pay cash for the goods yet took the goods, the company will see a reduction in its cash balance as the cash value of the goods left the company and there was no cash inflow from that activity.
In conclusion, an increase in accounts receivable leads to a decrease in cash.
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Answer:
The correct answer is the option B: expatriate assignment.
Explanation:
To begin with, the term of <em>expatriate</em> refers to the person who is currently living abroad in a certain amount of time and primarily for work reasons. This professional worker takes a position outside her home country and that could be done as part of a work assignment scheduled by the employer of the individual. Moreover, expatriate assigment individuals also earn more money than the regular workers at home and furthermore the company generally helps the expatriate in relocation assistance and housing allowance.
Secondly, the case of Marika is a general example of expatriate assigment due to the fact that her company may have ordered her to leave for a period of time to other countries in order to find news and investigate about certain topics and in order to do that the company will pay her so she can do her job properly and then go back home and share her information with her colleagues.
Human Resources Management welcomes participation by all organizational members and views each person as valuable to the organization instead of focusing primarily on productivity
<h3>What is Management?</h3>
This refers to controlling and organizing people and things for better and more effective productivity or output.
Hence, we can see that there are different types of management, and based on this, they have varied characteristics, but the kind of management that focuses on individuals, rather than productivity is human resources.
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Answer: D. debit to Payroll Tax Expense of $26,950.
Explanation:
We should note that the payroll tax expense will consist of the federal unemployment tax, the state unemployment tax and the FICA taxes. This will then be:
= 3500 + 1750 + 21700
= 26950
Therefore, the journal entry to record the monthly Payroll Tax Expense would include debit to Payroll Tax Expense of $26,950.
