Answer:
a. they are separate performance obligations
normal price of annual membership = $1,140
one yer enrollment in yoga = $600 x (30% - 10%) = $120 x 50% = $60
total $1,200
% of price allocated to:
annual membership = ($1,140 / $1,200) x $1,100 = $1,045
discount voucher = $1,100 - $1,045 = $55
b. the journal entry should be
Dr Cash 1,100
Cr Unearned revenue, membership fees 1,045
Cr Unearned revenue, discount voucher 55
Exchanging things of value is what consideration is in a contract.
For the year ended December 31, 2018, the warranty-related entry would include a debit to warranty expense of $80,000.
If it's miles impracticable to determine the cumulative impact of applying a trade-in accounting principle, then the new accounting principle should be applied prospectively as of the earliest date practicable. in this situation, the disclosures discussed in FSP 30.4.
Cumulative effect equals the difference between the actual retained profits suggested at the beginning of the yr using the antique approach and the retained income that would have been reported at the start of the year if the brand-new technique had been utilized in earlier years.
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Suppose there is an increase in both the supply and demand for personal computers. In the market for personal computers, we would expect the rise, ambiguous
<h3>What is personal computers?</h3>
Personal computers (PCs) are multipurpose microcomputers that are tiny, powerful, and reasonably priced for individual use. Personal computers are not intended for use by computer experts or technicians, but rather by average consumers. Like huge, expensive minicomputers and mainframes, personal computers do not use time-sharing by numerous users concurrently. Additionally, the phrase "home computer" was used, mostly in the 1980s and late 1970s.
In the 1960s, institutional or corporate computer owners had to create their own programs in order to carry out any useful work on their machines. The majority of these systems run commercial software, freeware (usually proprietary), or free and open-source software, despite the fact that users of personal computers can develop their own applications.
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Answer:
The interpretation of the sort of situation is characterized following portion.
Explanation:
- Food and beverage organizational leadership would be important for generosity, tourist activities, and instructional design learners. Relatively increased educators are encouraged throughout the resource allocation of different approaches.
- Because several learners have the understanding and although F&B capitalists, evaluation using these thoughts and feelings can be an essential part of the strategy.
