Answer:
The gain should be deducted from net profit before tax and interest while calculating cash flows from operations and the cash proceeds is shown under investing activities as positive cash flow.
Explanation:
Since the cash flow is about actual cash received in period,the gain is irrelevant.But the gain must have been added in income statement in arriving at net income,hence in order to avoid double counting the gain impact should be eliminated whereas the cash received from the disposal is brought in down the line under investing activities as cash inflow.
The overall impact of this transaction on cash flow statement is illustrated below:
Gain -$45000
Cash proceeds $230000
Net impact $185000
The transaction has $185000 impact on the cash flow statement as a whole.
The correct option is PRIMARY E MAIL ACCOUNT.
One's primary e mail account is one of the log in details that is needed for one to access one's account on the website of the bank that one is using. The primary e mail account identifies one personally and give access to one's account directly, therefore it is an information that must be jealously guarded.
Answer:
Option c (planned change and unplanned change) is the correct choice.
Explanation:
- Marketing research seems to be the sequential as well as analytical assessment, compilation, review, and distribution of knowledge about marketing performance and customer concerns with the specific goal of helping executives in decision-making related to recognizing and solving advertising major challenges.
- The challenge regarding marketing research seems to be the assessment of Retailers' advantages and disadvantages. Vis-a-vis certain main competitors as regards factors affecting the profitability including its shop.
3 other alternatives aren't relevant to the subject. So that the option here is just the appropriate one.
Considering the subsequent description given in the question, At the Bourg Company, a primary <u>sales goal</u> is to increase the monthly revenue by 10%.
This is evident in the fact that Bourg considers revenue targets a vital part of the company strategy. Here, the revenue of a company is derived from <u>sales</u>.
Also, given that the targets at the Bourg Company are stated in clear, precise, and measurable terms, and they always specify a time frame for completion, this is an example of a <u>sales goal.</u>
<u>Sales goal</u> is a term used in business management to describe the defined goals for a firm's sales team.
Sales goals could be expressed as increasing revenue by 13% in a year or improving customer retention by 18%.
Hence, in this case, it is concluded that the correct answer is "<u>sales goals."</u>
Learn more here: brainly.com/question/23162020
Answer:
5.79 times
Explanation:
The times interest earned ratio tells us the number of times the company's made earnings in multiple of its debt interest obligation.
The formula for times earned interest ratio is the income before interest and taxes divided by the interest expense.
income before tax is $302,634
income before interest and taxes= $302,634+$63,228=$365,862.00
times interest earned ratio=$365,862.00/
$63,228= 5.79 times
