Answer:
$108,000
Explanation:
For computing the accumulated depreciation for the end of the second year
First we have to find the depreciation rate which is shown below:
= One ÷ useful life
= 1 ÷ 10
= 10
Now the rate is double So, 20%
In year 1, the original cost is $300,000, so the depreciation is $60,000 after applying the 20% depreciation rate
And, in year 2, the depreciation is
=($300,000 - $60,000) × 20% = $48,000
So, the accumulated depreciation at the end of the second year is
= $60,000 + $48,000
= $108,000
Answer: Strategic Human Resource Development(SHRD) can be defined as a systematic process of developing the skills and competencies of people through talent development, leadership development, employee development, performance and training development.
Strategic Human Resource Development is basically how human resource development is applied and aligned to achieve the organizational goals and objectives.
One of the important components of SHRD is training, selection and development.
Employees need to be imparted with adequate training to develop their skills and be motivated enough with right kind of incentives and compensation system so as to boost their efficiency, retain their services and to ensure that their activities are in alignment with organizational goals and strategies.
Answer:
B) Integrity.
Explanation:
The Institute of Management Accountants is body, they are regarded as association for financial professionals and they were recognized globally.
The Four standards that is Been set up as ethical conduct in management accountants in IMA are;
✓competence
✓ confidentiality
✓integrity
✓credibility
Integrity which is one of the standards is essential, it involves the accountant been honest and be forthright when handling financial information of clients.
Option (d) the amount owed on a liability is correct.
Paying an amount on account reduces the amount owed on a liability.
<h3>What is liability?</h3>
- A liability is an obligation that a person or business has, typically financial in nature. Over time, liabilities are resolved by the transmission of economic advantages like cash, products, or services.
- There are various ways to define a liability's duration. The average duration (or mean term) of the liability is what is typically meant by the term "duration of liability" in actuarial valuation. In other terms, it refers to the typical rate of a liability's repayment.
- Liabilities can be used by businesses to increase liquidity if they are having cash flow issues. Most small and medium-sized enterprises lack the financial resources necessary to grow.
Learn more about liability here:
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Uninsured motorists. Make sure you have it.
