Answer:
The famous study which asked employees to rank a list of job related factors in order of what motivates them most was introduced and supervised by Federick Herzberg.
Explanation:
Federick Herzberg was an american psychologist ( clinical psychologist ) , who was know to be a great thinker of management and motivational theories. He was the one who introduced the concept of job enrichment and gave the two factory theory of job satisfaction ( also know as motivation - hygiene theory ) , according to which employees or people in general are influenced by two factors - motivation and hygiene.
Where if the hygiene factor is not present in the work environment than it can lower motivation and motivational factors are the ones which can increase an employees motivation.
Closing entries are necessary for temporary accounts only.
A closing entry involves shifting data from temporary accounts on the income statement to permanent accounts on the balance sheet. This closing entry is a journal entry which is made at the end of the accounting period.
The temporary accounts include expenses, revenue, dividends, and so these accounts are to be closed at the end of the accounting year. Thus, the purpose of closing entry is to reset the temporary account balances to zero on the general ledger.
Hence, temporary accounts are used to record accounting activity during a specific period of time.
To learn more about closing entries here:
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The federal funds rate will be affected!
Answer:
$175,590
Explanation:
Data provided in the question
Per year amount = $25,000
Present value annuity factor for 10 years at 7% = 7.0236
So by considering the above information
Paying amount for the investment
= Per year amount × Present value annuity factor for 10 years at 7%
= $25,000 × 7.0236
= $175,590
We simply multiplied the amount per year with the present value annuity factor so that the correct amount could arrive
Answer:
A. 5.42%
B. 3.52%
Explanation:
A. Calculation for the companys pretax cost of debt
Using this formula
Pretax cost of debt= [Coupon payment +(Face value - price/Number of years)]/[(Face value - price)/2]
Let plug in the formula
Pretax cost of debt = (6%+((100%-107%)/18 years))/((100%+107%)/2)
Pretax cost of debt = 5.42%
Therefore the Pretax cost of debt will be 5.42%
B. Calculation for the aftertax cost of debt
After tax cost of debt = 5.42%*(1-35%)
After tax cost of debt = 5.42%*65%
After tax cost of debt = 3.52%
Therefore the After tax cost of debt will be 3.52%
