Managers should set business goals before setting L&D goals.
A learning and development (L&D) strategy is a tool used by companies and organizations to train their staff according to business objectives. This strategy is characterized by:
- Constantly train staff.
- Continuous improvement is implemented in all departments of the organization.
To effectively implement a Learning and development plan, the company must perform the following steps:
1. Establish business objectives for each of the departments.
2. Formally implement the learning and development (L&D) strategy.
3. Integrate training that motivates and meets the needs of the staff.
According to the above, before establishing the objectives of the learning and development (L&D) strategy, the organization must establish business objectives.
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Answer:
Project Size IRR
A $650,000 14.0%
B 1,050,000 13.5
C 1,000,000 11.2
D 1,200,000 11.0
Explanation:
Based on the information given the set of projects that should be accepted should be the project that has higher Internal rate of return (IRR) than the Weighted average cost of capital (WACC) percentage of 10.8% . Hence, the set of projects that should be accepted are: Project A,B,C,D
Project Size IRR
A $650,000 14.0%
B 1,050,000 13.5
C 1,000,000 11.2
D 1,200,000 11.0
Total $3,900,000
Based on the above we can see that Project A,B,C,D has a total of $3,900,000 which is higher than the retained earnings amount of $2,500,000.
Therefore the set of projects that should be accepted should be Project A,B,C,D
Answer:
$4,000,000 Shares
Explanation:
Calculation for how many shares will be outstanding after the stock split
Using this formula
Outstanding Shares after stock split =Shares outstanding ÷Reverse stock split
Let plug in the formula
Outstanding Shares after stock split =$40,000,000÷10
Outstanding Shares after stock split =$4,000,000 Shares
Therefore the amount of shares that will be outstanding after the stock split will be $4,000,000
Answer:
debit to Sales allowance of $50
Explanation:
When some defect in a product is revealed or notified by the buyer, the seller usually grants the customer an allowance which is termed as sales allowance.
It is usually allowed when the customer agrees to keep the product instead of returning the defective product which would constitute sales returns.
Following journal entry is recorded for recording sales allowance
Sales Allowance A/C Dr. $ 50
To Accounts Receivable $50
(Being allowance for defects recorded)
Sales allowance is deducted from gross sales before the customer makes payment.
