Answer:
a. Prior period adjustments.
Explanation:
"Retained earnings is the cumulative total of earnings that have yet to be paid to shareholders. These funds are also held in reserve to reinvest back into the company through purchases of fixed assets or to pay down debt."
Prior period adjustments in the beginning balance are key to calculate the retained earnings at the end of the period:
Retained Earnings = RE Beginning Balance + Net Income (or loss) – Dividends.
Therefore, prior period adjustments may either increase or decrease RE.
Reference: Morah, Chizoba. “Which Transactions Affect Retained Earnings?” Investopedia, Investopedia, 11 July 2019
Answer: (B).
"Hygiene factors" are the extrinsic factors that create job dissatisfaction.
Explanation:
Frederick Herzberg's theory states that some factors in the organization lead to job satisfaction while others cause job dissatisfaction.
According to him, the presence of motivators (such as; recognition and employee involvement) in an organization lead to job satisfaction.
He also stated that when "hygiene factors" (such as conducive working conditions, good supervision and job security) are absent, it causes dissatisfaction in the workplace, even though their presence don't improve job satisfaction.
They need to have work related knowledge.
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Answer:
D. affiliate marketing.
Explanation:
It's a successful strategy for advertising products.
