The closing entry for dividends involves a debit to <u>A. Retained Earnings</u> and a credit to <u>Dividends</u>.
<h3>What is a closing entry?</h3>
A closing entry is the journal entry at the end of the accounting period so that temporary ledger accounts (mainly income statement items) are moved to permanent accounts (balance sheet items).
<h3>Answer Options:</h3>
A. Retained Earnings; Dividends
B. Dividends; Retained Earnings
C. Dividends; Dividends Payable
D. Dividends Payable; Dividends
Thus, the closing entry for dividends is a debit to Retained Earnings, which is a permanent account, and a credit to Dividends (a temporary account).
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Here are Six essential steps for developing consistent brand messages.
1. Get your facts straight – Do your homework. Make sure that the messages are accurate, grounded in data.
2. Remember Context is important – Does each message fit the strategy and mission of the organization, product or service? Don’t use gratuitous statements just because they may be popular at the time. For example who wouldn’t want to be green right now? Don’t just say you are green, if you chose to say it make sure it is accurate.
3. Create clear compelling rationale for the messaging strategy. When possible support the rationale with insights or other data.
4. Connect the stakeholders – Make sure the messages, promises, and benefits are appropriately vetted through the organization to ensure that all stakeholders are aware and able to deliver on any direct or implied promises to the consumer.
5. Test it. Show the copy or concept to unbiased target audience members. Are there subtle nuances you didn’t anticipate? It’s easy for marketers to assume the audience
6. Solicit feedback from touch points within the organization. For example customer service centers, front line staff etc. Use the feedback to improve future communications.
This statement is true. As there is the growing emphasis on the strategic supply management processes and less on the purchase transactions.
Effective interpretation of corporate and supplier objectives, selection of appropriate actions to achieve objectives and integration of inventory information into organizational strategies. hiring professionals trained specifically in supply management, providing them with technical knowledge and long-term leadership development. emphasizing strategic cost management, engaging key suppliers early in the process, and measuring reductions in total cost of ownership. Supply management has evolved from a process-oriented, strategic function to a transactional, tactical function. The reduction in inventory investment comes primarily from users reducing their demand for stocked items. Therefore the statement is true.
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<span>According to the ELAP report 40%-50% of therapists are leaving this profession with in 24 months or 2 years after the graduation. the report also says this was due to the unrealistic expectations about the physical demands of massage work.</span>
Answer: -0.24
Explanation:
The portfolio beta is a weighted average of the betas of the individual stocks in it.
The portfolio beta before the replacement is;
= (1.4 * 150,000/375,000) + (0.8 * 50,000/375,000) + ( 1 * 100,000/375,000) + (75,000 * 75,000/375,000)
= 0.56 + 0.11 + 0.27 + 0.24
= 1.17
After the replacement, portfolio beta will be;
= (0.75 * 150,000/375,000) + (0.8 * 50,000/375,000) + ( 1 * 100,000/375,000) + (75,000 * 75,000/375,000)
= 0.32 + 0.11 + 0.27 + 0.24
= 0.93
The change is therefore;
= 0.93 - 1.17
= -0.24
