Answer:
Check the explanation
Explanation:
Percentage-of-completion(2013 + 2014) - Completed contract(2013 + 2014) * 1 -.40
= $500,000 + $ 250,000 - $300,000 +$200,000 *0.60
=$750,000-$500,000 * 0.60
=$250,000 * 0.60
=$150,000 to record the income effect
Answer:
Treasury stock is $108,000
Additional paid-in capital is $42,000
Explanation:
In the cost method, when the treasury stock which is re-issued at the price that is in excess or more of its cost, then the additional or extra paid- in capital from the treasury stock is credited against the difference.
The journal entry which is to be recorded as:
Cash A/c..................................Dr $150,000
Treasury stock A/c........................... Cr $ 108,000
Additional paid-in capital A/c.........Cr $42,000
Working Note:
Additional paid-in capital from transactions of treasury stock = (3,000 × $50) - (3,000 × $36)
= $150,000 - $108,000
= $42,000
Answer:
The correct answer is D. All of the above are true statements.
Explanation:
Perpetuality is a series of infinite cash flows over time. The perpetuities are similar to the annuities in the sense that they are payments for equal amounts made in equal time intervals, the difference is that the payments or fees of the perpetuities are forever, as the name implies.
This tool is especially useful for valuing companies and, therefore, their actions, given their nature of having perpetual life. Some investments, such as preferred shares and bonds, are essentially perpetuities, and to transfer these assets from investors to investors it is necessary that they have a present value (VP).
Answer:
The correct answer is Time Utility.
Explanation:
The utility of time tells us that the products acquire greater value if they are available when the consumer desires them. It is one of the four utilities in Business Marketing next to the utility of place, utility of form and utility of possession.
The usefulness of time is achieved by ensuring that the products and services are available, on time and that they meet the needs of the client. To ensure this utility, companies must have effective and efficient logistics, where all quality systems, especially Just in Time, play a very important role.
This system develops the supply chain efficiently, and ensures that products are not only delivered on time but delivered just when they are needed saving costs to the customer.
Instrumentality.
Since Rick believes that working hard will result in better incentives and his attitude towards these incentives is not known, we can say that in the context of expectancy theory of motivation, that this scenario best reflects the factor of <u>instrumentality</u>.
Vroom's expectancy theory of motivation attempts to explain that people choose to perform certain actions over other in a manner that aims to maximize pleasure and reduce pain to lowest possible extent.
There are three factors that affect motivation : expectancy, instrumentality and valence.
Expectancy : refers to the belief of working harder with the expectation of attaining the goals set within an organization.
Instrumentality : refers to the belief that one will be rewarded if certain goals are met. These rewards may take the form of increased wages, recognition, increased incentives etc.
Valence: refers to the value attached by the worker to the reward that has been attained.