Answer:
A trade union is an organisation made up of members (a membership-based organisation) and its membership must be made up mainly of workers. One of a trade union's main aims is to protect and advance the interests of its members in the workplace. Most trade unions are independent of any employer.
 
        
                    
             
        
        
        
Answer:
Net Income 193,000
Non-monetary terms:
 Depreciation expense    25,000
amortization expense       10,000
gain on disposal          <u>     (7,000)   </u>
Adjusted Income            221,000
Change in Working Capital:
Increase in A/R        (27,000)
Decreasein Inv          17,000
Increase in Prepaid   (5,000)
Increase Accrued /P   11,000
Decreasein A/P         (6,000)
Change In Working Capital     (10,000)
From Operating Activities    211,000
Investing
Sale of Equipment  47,000
Financing 
Bonds Issued   60,000
Cash Flow              318,000
Beginning Cash   99,000
Cash Flow           318,000
Ending Cash        417,000
Explanation:
We first remove the non.monetary concetps from the net income.
Then we adjust for the change in working capital which are the incrase and decrease in the current assets and liabilities account
Increase in asset and decrease in liabilities represent cash outflow
while the opposite is true when an asset decrease(convert to cash) or a liablity increase (delay of the payment)
 
        
             
        
        
        
Answer:
 External Controls
Explanation:
Based on the information provided within the question it can be said that the the managers at XYZ seem to be using External Controls. These are outside party that can affect the way that the business is controlled. Since the managers are utilizing supervision and other administrative systems, then they are using outside help instead of handling it themselves with tools at their disposal, thus using External Controls.
 
        
             
        
        
        
Answer:
Martinez Company
Ending inventory is:
= $8,806.
Explanation:
a) Data and Calculations:
Product       Units   Cost per Unit   Market per Unit 
Helmets       27             $ 55                   $ 59 
Bats             20                 83                      77 
Shoes           41               100                      96 
Uniforms     45                 41                       41 
Lower of cost or market value Valuation:
Product       Units   Cost per Unit   Market per Unit     LCM
Helmets       27             $ 55                   $ 59               $1,485
Bats             20                 83                      77                 1,540
Shoes           41               100                      96                3,936
Uniforms     45                 41                       41                 1,845
Total cost of ending inventory                                    $8,806
 
        
             
        
        
        
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