Answer:
Option C Not recoverability test but fair value test
Explanation:
The reason is that the standard on impairment IAS 36 Impairment of Assets says that the assets with indefinite life must tested for impairment every accounting year end. The test only includes whether the fair value of the asset has been decreased or not. This test is helpful by asking questions that asks about the decrease in the life of the asset due to a new legislation, the performance of the asset is fallen (oil is less extracted now than before because the oil is not reachable), etc. The standard does not permits to use Recoverability test as it will come later once the company is sure that the asset fair value has been decreased.
The answer is: "job enrichment" .
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<span> "Frederick Herzberg believed the best way to motivate employees with through his model of <u> job enrichment </u><u /> , which expands job content to create more opportunities for job satisfaction."
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Answer:
c,d and e
Explanation:
The correct statements given in the options are as stated below:
(c)-Terms FOB shipping point means the buyer accepts ownership when the goods depart the seller's place of business.
<em>This is true because Free on Board shipping means that the seller bears no liability whatsoever once the goods are shipped.</em>
(d)-When the shipping costs are the responsibility of the buyer, then the Merchandise Inventory account is debited for the freight charges.
<em>This is true because Free on Board shipping means that the seller bears no liability whatsoever once the goods are shipped, hence the shipping costs are the buyers responsibility and will form part of the costs of the goods</em>
(e)-Revenue for the sale will be recorded after the goods reach their destination, if the goods are shipped FOB destination.
<em>This is true because Free on Board destination means that the seller bears all liability whatsoever till the goods are delivered, hence the revenue for the goods can only be recognized upon successful delivery</em>
Answer:
a. Advertising costs relative to the number of customers for a particular restaurant. [Fixed]
b. Rental costs relative to the number of restaurants. [Variable]
c. Cooks salaries at a particular location relative to the number of customers. [Fixed]
d. Cost of supplies (cups, plates, spoons, etc.) relative to the number of customers. [Variable]
e. Manager's compensation relative to the number of customers. [Mixed]
f. Servers' salaries relative to the number of restaurants. [Variable]
Explanation:
<span>The journal entry to record the initial write-off includes is allowance for doubtful accounts. Allowance for doubtful accounts is a contra account to accounts receivable, and therefore has debit balance. It also needs to be diminished because you already used the bad debt when you make the allowance.</span>
