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What are control accounts in accounting??

Marina CMI [18]

In accounting, the controlling account is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail.

6 0

2 years ago

Read 2 more answers

The mass of the box is 5kg (the mass center is located in the middle of the box), the mass of a lower arm plus a hand is 1.5 kg

Ray Of Light [21]

Answer:

Force of Compression= 1,315.322 N

Shear Force = 0 N

Explanation:

Given

Mass of Box = 5kg

Mass of lower arm = 1.5kg

Mass of upper arm = 2kg

Mass of Torso = 27kg

Calculating the weight of the parameters above

Weight of Box = Wbox = 5kg * 10N/kg = 50N

Weight of Lower arm = Wlow = 1.5 * 10 = 15N

Weight of Upper arm = Wup = 2 * 10 = 20N

Weight of Torso = Wtor = 27 * 10 = 270N

The force on the muscle is calculated by the following:

Fmus= Wbox* a/5 + Wlow* b/5 + Wup*c/5 where a,b, and c represents the corresponding lengths of each weights

Calculating a,b and c (See attachment) where angles are 30° and 20°

a = (sin 30) * 14.2 + (cos 20) * 14.5

a = 7.1 + 13.6 = 20.7 in.

b = 13.6 + (7.1/2) = 17.2 in.

c = (14.5/2) cos 20 = 6.8 in

Fmus= 50 * 20.7/5+ 15* 2 * 17.2/5+ 20* 2 *6.8/5 = 364.3N

.... * 2.54 inch

Fmus = 364.3 * 2.54 = 925.322N

Force of compression is calculated as

Fcomp= Fmus + Wtor + Wbox+ 2* Wlow+ 2* Wup

Fcom = 925.322 + 270 + 50 + 2 * 15 + 2 * 20

Fcomp = 1,315.322 N

Fshear = 0 N because no force perpendicular to L5/S1

6 0

3 years ago

Jim has an annual income of $180,000. Jim is looking to buy a house with monthly property taxes of $140 and monthly homeowners i

MariettaO [177]

Answer:

$787,471.02

Explanation:

Given:

Jim's annual income = $180,000

Monthly property taxes = $140

Monthly homeowners insurance = $70

Monthly student loan payments = $178

Maximum front end DTI limit = 28%

Maximum back end DTI limit = 36%

Amortizing period = 30 years = 360 months

annual rate = 4.5% compounded monthly

Now,

Monthly salary = $\frac{\textup{Annual income}}{\textup{12 months}}$

or

Monthly salary = $\frac{\textup{180,000}}{\textup{12 months}}$

or

Monthly salary = $15,000

Maximum front end DTI limit

= (Maximum Monthly loan payment + monthly property taxes + monthly homeowner's insurance) ÷ Monthly income

0.28 × $15,000 = Maximum Monthly loan payment + $140 + $70

Maximum Monthly loan payment = $4,200 - $140 - $70

= $3,990

and,

Maximum back end DTI limit =

or

0.36 × $15,000 = Maximum Monthly loan payment + $140 + $70 + $178

or

Maximum Monthly loan payment = $5,400 - $140 - $70 - $178

= $5,012

Now,

The monthly payment = minimum of [ $3990, $5012 ]

therefore,

The monthly payment = $3,990

Thus,

The maximum amount of loan = Monthly payment × $[\frac{(1-(1+\frac{r}{k})^{-kn})}{(\frac{r}{k})}]$

here,

k = 12 when compounded monthly

n = 30 years

r = 4.5% = 0.045

The maximum amount of loan = $3,990 × $[\frac{(1-(1+\frac{0.045}{12})^{-12\times30})}{(\frac{0.045}{12})}]$

or

The maximum amount of loan = $787,471.02

8 0

3 years ago

Chow Publications Inc. is a publicly traded media company focused on products for the home chef market. The company publishes a

DochEvi [55]

Answer:

A. $575,415.67

B.

Dr Cash $575,415.67

Cr Revenue from sales $575,415.67

Explanation:

Chow Publications Inc

A.

Revenue recognition it stated that a five step model is been developed to help recognized the revenue from sale of goods and service to customer which is why revenue should be recognized by

1. Identify the contract with customer in which both the seller and buyer are agreed for the contract and must know their rights and obligation in the contracts.

2. Obligation of performance in contract : In above contract the seller know that he has to deliver the content of magazine and the buyer as well know the price for such goods.

The $ 115,000 subscription received are:

$80,500 for paper form and $34500 for digital form and $25,000 copied are been sold out at news stands.

3. Determine the transaction price in which $50 is for the paper copy and $40 is for the digital copy and $ 5 is for copy which is sold at news Stands.

4. Allocation of transaction price to performance obligation will be by calculating the revenue from the transaction and by applying the rate of performance obligation which is why the Total revenue was $ 575,416.67.

5. Recognizing the revenue in the books occured in a situation where the risk and rewards which relate to the ownership of the goods has been passed which led to the customer been satisfied which inturn means that there is no uncertainty regarding the creation of performance obligation on buyer.

Chow Publications Inc

A.

Total Revenue

Online subscription

Paper form $335,415.67

Online form $115,000.00

$450,415.67

Add Copy at News Stand $125,000

Total $575,415.67

B. Journal entry

Dr Cash $575,415.67

Cr Revenue from sales $575,415.67

Monthly share in Annual Revenue

Annual rate Monthly rate

Paper form $50 4.17

Digital rate $40 3.33

Distribution of subscription total received $115,000

Paper rate 70% ×$115,000

= $80,500

Digital rate 30% ×115,000

= $34,500

4 0

2 years ago

The following information for the past year for the Blaine Corporation has been provided:Fixed costs:Manufacturing$ 125, 000$125

natima [27]

Answer:

D. 76.6 %

Explanation:

Contribution Margin Ratio = Contribution / Sales × 100

<em>First Calculate the Contribution</em>

Contribution = Sales - Variable Costs

= (60,000 units × $ 12.40) - ($110,000+$30,000+$34,000)

= $744,000 - $174,000

= $570,000

<em>Then Calculate Contribution Margin Ratio</em>

Contribution Margin Ratio = $570,000 / $744,000 × 100

= 76.61290

= 76.6 % ( 1 decimal)

5 0

2 years ago