Answer:
Unsystematic risk
Explanation:
<em>The portfolio theory posits that the total risk on a collection of assets (i,e a portfolio) can be reduced by spreading the invested fund into different assets that are uncorrelated.</em>
<em>According to this model, the total risk on a portfolio is divided into systematic and unsystematic risks. The theory assumed by diversification, the unsystematic risk associated with a portfolio is eliminated.</em>
Unsystematic risk essentially are those unique individual assets for example. if we invest in company stock, risk associated with factors like bad management , law suit against a company, defect in company;s products are example of unique or systematic risks
Answer:
We live in a related world more so now than any time in recent memory before.In this scenery no business can have all the assets to take an interest completely in the worldwide commercial center without key unions, coordinated efforts and organizations.
Effective endeavors are continually searching for assets to ceaselessly enhance their ebb and flow tasks and have the accepted procedures to stay ahead in the race.
Joint effort is a vehicle to supplement the assets of an association and addition abilities to meet certain all around characterized targets. The substance might be deficient with regards to specific assets like money related quality, aptitudes and deliberately it might not have any desire to put resources into their zones of "shortcoming" for some an explanation.
The firm might need to investigate for an imminent accomplice from its realized business system to begin with. Business and informal communities can furnish leads by taking part in conversations with them. Different zones for prospecting could be from the databases of mechanical improvement offices. Tried and true outsider specialist co-ops - offices right now be locked in to discover reasonable possibilities.
By the day's end, organizations are about connections. Common regard for one another and shared qualities are important to have an effective organization to meet every others key business targets through such a joint effort. Essentially each ought to be expertly dedicated to such a dare to guarantee goals are met in soul and word.
The Collaboration ought to be reported in an itemized way that would show the particular jobs of the separate gatherings.
The manual should record governing rules for taking an interest accomplices to assume out their jobs genuinely.
Key audit gatherings, choices on money related expenses must incorporate the state of both the substances in a reasonable way.
Occasional outsider reviews of tasks ought to be a fundamental part of the manual.
Answer:
(b) $ 43,750 increase
Explanation:
The computation of the effect on operating income is shown below:
= Contribution margin per unit × special order
where,
Contribution margin per unit = Selling price per unit - Variable expense per unit
= $7.50 - $5.75
= $1.75
And, the special order is of 25,000 pairs
Now put these values to the above formula
So, the value would equal to
= $1.75 × 25,000 pairs
= $43,750
The fixed cost would remain unchanged.
Answer:
$2,198,000
Explanation:
The computation of the value of the capital in excess of par account after the dividend is shown below:
Number of shares of stock outstanding = 42,000 shares
Stock dividend percentage = 50%
Now the new shares would be
= 42,000 × 50%
= 21,000 shares
Capital in excess of par value would be
= $41 - $1
= $40
For 21,000 shares, the paid in capital in excess is
= 21,000 shares × $40
= $840,000
And, the capital in excess as per the balance sheet is $1,358,000
Now the value of the capital in excess of par after the dividend is
= $1,358,000 + $840,000
= $2,198,000
Answer:
Answer to the question :
On January 1, 2018, Nath-Langstrom Services, Inc., a computer software training firm, leased several computers under a two-year operating lease agreement from ComputerWorld Leasing, which routinely finances equipment for other firms at an annual interest rate of 4%. The contract calls for four rent payments of $13,000 each, payable semiannually on June 30 and December 31 each year. The computers were acquired by ComputerWorld at a cost of $90,000 and were expected to have a useful life of five years with no residual value. Both firms record amortization and depreciation semi-annually.
Required:
1. Prepare the appropriate entries for both the lessee and the lessor from the beginning of the lease through the end of 2018.
is explained in the attachment.
Explanation:
