Receivables not expected to be collected should not be counted in assets of the company.
<h3>Accounts Not Receivable</h3>
For bookkeeping purposes, When a company confirms that it is likely not to receive payment, it should be written off in the journal entries as a debit to allowance for doubtful accounts and then credited to accounts receivable.
Account Not Receivable or collected is regarded as bad debt expense.
Therefore Receivables not expected to be collected are not to be counted in assets of the company.
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Answer:
Expectations:
- Interest rates to increase
- Prices of existing bonds to decrease
Explanation:
The price of loanable fund is the interest rates, so if the demand is expected to increase and the supply is expected to decrease as any other good, the price (interest rates) is expected to increase.
And if the interest rates are expected to increase, so does the discount rate used in the bond pricing formula, known as the bond's yield to maturity (YTM), so the bonds prices are expected to decrease.
Answer:
a. 16.52
Explanation:
The P/E ration is the ratio of an entity's share price to the earnings per share. It is a measure used to measure the accuracy of the valuation of one company's share with another.
Given;
Share price = $38
Earnings per share = $2.30
P/E ratio = share price/earnings per share
= $38/$2.30
= 16.52
Option a.
Answer:
Today, it seems obvious the obsolescence of the industrial paradigm based on the optimization of processes in the supply chain as if they were specific functions, whose objective was to improve their efficiency and stability. Companies must evolve from this industrial approach based on the internal efficiency of the processes to a paradigm focused on the added value that is given to customers with a global vision of the chain. The factor that catalyzes all these changes is the increase in an increasingly demanding and personalized demand from customers. In addition, global competition allows stimulating this change and forces manufacturers to seek new ways to produce the agreement to the changing and personalized needs of the market.
Explanation:
During the 80s manufacturers used JIT, TQM and other programs to improve production efficiency. Today, when customers request more specialized products and services tailored to meet their demands. There is a growing need to make mass customized products. The manufacturers of mass-produced items are analyzing how these production practices can be modified to increase their flexibility. Customization strategies that emphasize flexibility, low cost, high quality and efficient production of small lots are gaining ground very quickly.
There is a need for the integration of business operations in the supply chain. Develop new products in which they are involved in marketing, research and development, production, logistics and finance. It is important to link suppliers in the product development process and also that of second level suppliers. Finally, the linking of the consumer and the customer is essential.