Answer:
1. Option F: Worker Safety
2. Option A:be short and direct as possible to be efficient
Explanation:
A cafeteria kitchen should be as safe as possible. This is because in such a busy environment as this, the safety of workers can be put at risk due to high risk equipment such as gas stoves, burners, lighters etc. Therefore, the design of the kitchen should have the worker safety in mind first. Of course, the while kitchen should be safe for all the workers to work in there.
The circulation patterns should be as short and easily accessible. This makes it possible for the workers to access emergency equipment and emergency routes such as the emergency exit etc. In addition, it reduces unnecessary movement.
Answer:
Net amount paid = 391050
Explanation:
Accounts payable
=395,000
Cash
=391,050
Inventory
=3,950
Accounts payable
=396,000
Cash
=396,000
Accounts payable
=395,000
Purchase discount =3,950
Cash
=398,950
Accounts payable
=400,000
Cash
=396,000
Purchase discount
=4,000
Accounts payable = 395,000
Cash = 391,050
Inventory = 3,950
Gross amount due = Amount of purchase - return = 400000-5000 = 395000 will be debited to Accounts payable
Discount will be allowed as payment made within 15 dyas
Disount will be = 1% of 395000 = 3950 which will be credited to inventory
Net amount paid will be credit to cash = 395000-3950 = 391050
Answer:
$3200 favorable
Explanation:
We have given range of number of production = 40000 units
So average of number of units 
Variable cost = $2 per unit
So total variable cost = 40000×$2 = $80000
Fixed overhead = $72000
Budgeted overhead for actual production = Variable overhead +Fixed overhead = $80000+$72000 = $152000
Actual total overhead cost = $148,800
Total overhead controllable cost variance = Budgeted overhead - Actual overhead
= $152,000 - $148,800 = $3,200 favorable.
Answer:
all changes
Explanation:
Financial accounting is an accounting technique used for analyzing, summarizing and reporting of financial transactions like sales costs, purchase costs, payables and receivables of an organization using standard financial guidelines such as Generally Accepted Accounting Principles (GAAP).
An auditor refers to an authorized individual who review, examine and verify the authenticity and accuracy of business financial records or transactions.
The purpose of an analysis of an account is to illustrate all changes in the account for the period under audit. Thus, an audit of historical financial statements most commonly includes the balance sheet, income statement, statement of cash flows, and the statement of changes in stockholders' equity.
There are two (2) main types of financial analysis;
I. Vertical analysis.
II. Horizontal analysis.
In Financial accounting, Horizontal analysis can be defined as an analysis and evaluation of a financial statement which illustrates or gives information about changes in the amount of corresponding financial statement items, benchmarks or financial ratio over a specific period of time. It is one of the most important technique that is used to measure how a business is doing financially. Hence, it is also referred to as the trend analysis.
Under the horizontal analysis of financial statement, we use the financial statements of two or more periods; earliest and latter periods.
Generally, the earliest is chosen as the base period while all other items on the statement for a latter period will be compared with the items on the statement of the base period.
Answer:
a) 15.69%
Explanation:
The computation of the expected return is shown below:
= (Current year dividend ÷ current price) + growth rate
where,
Current year dividend = Dividend × ( 1 + dividend growth rate)
= $0.46 × (1 + 14.5%)
= $0.527
And, the other item values remain the same
Now put these values to the above formula
So, the value would be equal to
= ($0.527 ÷ $44.12) + 0.145
= 15.69%
