Answer:
December:
Dr cash $16,000
Cr subscription revenue $16,000
Dr cash $216,000
Cr unearned revenue $216,000
January 2017:
Dr unearned revenue $18,000
Cr subscription revenue $18,000
Explanation:
The sales of 4000 copies at the newstand means that revenue of $16,000($4*4000) has been earned in December,which means that cash would debited with $16,000 and sales revenue credited with the same amount.
In December,the subscriptions received in advance for 2017 of $216,000($36*6000) would be debited to cash and credited to unearned revenue account.
At the end of January,the unearned revenue would be debited with $18,000($216,000/12) in respect of subscription earned as a result of the Magazine been mailed to subscribers in the month,which now entitles the company to one month subscription as earned sales revenue.
APICS is a widely recognized professional society for persons interested in operations and supply chain management.
Association for Supply Chain Management is a not-for-profit international education organization offering certification programs, training tools, and networking opportunities to increase workplace performance.
APICS merged with the Supply-Chain Council in 2014, and the American Society of Transportation and Logistics in 2015.
Examples of certification : CPIM, CSCP etc.
Read more about Supply Chain Council here brainly.com/question/14325556
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<span>by questioning the prospect during sales dialogues.</span>
Answer:
Yes, I think these two fields are the most attractive fields for career opportunities
Explanation:
Following are the reasons why investment and financial institutions are most fertile areas for future and current career opportunities:
- Growing Economies: The economies are growing and the wealth is been created as different countries are busy in creating comparative advantages and this has uplifted the living standards of their people.The uplift in living standards of people have created increased investment in financial institution. This is the reason why investment and financial institutions are very attractive to all of the investors.
- Growing Population and technological advancements has also increased the demand for investments in different sectors which has increased the demand for investment and financial institutions to resolve the funding gap between the investor and the company.
- The complexity related to the management of treasury departments of companies has increased in the past 2 decades which has resulted in over reliance of treasury departments on the investment and financial institutions.
- The investment and financial institutions has introduced new products like futures, options, mutual funds, fixed rate account, etc which has increased the investment.
- The government policies for ease of business also includes the easing the financial institution to provide finance to fund seekers to uplift the economy shows how important is the role of the financial institutions.
- As the companies are entering international markets, the use of financial products has been increased and near future we will have millions of multinational organizations using investment and financial institution's products.
Answer:
Collaboration.
Explanation:
Supply chain management can be defined as the effective and efficient management of the flow of goods and services as well as all of the production processes involved in the transformation of raw materials into finished products that meet the insatiable want and need of the consumers. Generally, the supply chain management involves all the activities associated with planning, execution and supply of finished goods and services to the consumers.
The key principle of supply chain management can be best summed up as collaboration between multiple firms. These multiple firms include a company that is saddled with the responsibility of manufacturing, a wholesaler, and a retailer who typically sells the products to the customers or consumers.
Basically, these three (3) firms or individuals are required to collaborate with each other so as to meet the needs of the customers in a timely manner or fashion and at a fair price too.
