Tariffs, non-tariffs, import quotas and voluntary export restraints
Answer:
$739.72 ≈ 739.72
Explanation:
we can use an excel spreadsheet and the present value function to calculate the expected price of each bond ⇒ =PV(rate,nper,pmt,fv,[type])
- fv = $1,000
- pmt = $1,000 x 7.25% x 1/2 = $36.25
- nper = 60
- rate = 10% / 2 = 5%
- present value = ?
=PV(5%,60,36.25,1000) = -739.72 since excel calculates the initial investment, it is always negative, so we just change the sign.
The general guideline for the segregation of duties is that the following areas should be separated by accounting controls : 1. custody of assets, 2. authorization of transactions, and 3. record-keeping responsibilities.
<h3>Give a brief account on segregation of duties.</h3>
The assignment of distinct steps in a process to different personnel is known as the segregation of duties. By exercising extreme control over a process, the goal is to prevent situations in which someone might steal something or do another fraud. In essence, distinct parties should have physical custody of an asset, record-keeping responsibilities for it, and acquisition and disposal authority.
A key component of a control system is the separation of roles. When evaluating an entity's system of internal controls, auditors will consider duty segregation and will give the system a lower rating if there are any segregation problems.
The auditors will change their methods when there are segregation problems because they will presume that the danger of fraud has increased. This method shift typically entails a rise in audit workload, which is passed on to the customer in the form of higher audit fees.
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Answer: a) increase in the demand for bagels
If muffins and bagels are substitutes, a higher price for bagels would result in a(n)
a) increase in the demand for bagels
b) increase in the demand for muffins
c) decrease in the demand for muffins
d) none of the above
b) increase in the demand for muffins
Answer: c. $100 favorable fixed operating cost variance
Explanation:
Cost Variance is a way of measuring the efficiency of a Company or segment in terms of how well they are managing resources and keeping with the budget.
It is calculated by subtracting the Actual balance from the Budgeted balance.
If the result is negative it is called UNFAVORABLE. If it is positive on the other hand it'll be labeled FAVORABLE.
Option C is correct because,
Budgeted balance of Fixed Cost is 500.
Actual balance is 400.
Fixed Operating Cost Variance = 500 - 400
= $100
$100 is positive so it is $100 FAVORABLE.