Answer:
In the books of Eisler Corporation :
Cash ( 2,000 x 1,000 x 101 %) A/c Dr. 2,020,000
Discount on Bonds Payable A/c Dr. $59,216
To Bonds Payable 2,000,000
To Paid-in Capital : Stock Warrants 79,216
Workings:
Bond issue proceeds proportionately allocated to bonds:
![=2,020,000\times\frac{980}{980+40}](https://tex.z-dn.net/?f=%3D2%2C020%2C000%5Ctimes%5Cfrac%7B980%7D%7B980%2B40%7D)
= 1,940,784.31
Discount on bonds payable = $ 2,000,000 - $1,940,784
= $59,216
Answer:
subdivision
Explanation:
A real property subdivision takes place when a real property (parcel of land, house, etc.) is divided into smaller areas. The whole idea behind a subdivision is that it should be easier to sell the property in smaller parts.
When a subdivision is carried out on a condominium, the physical space is not divided, rather the property time is divided into time share units. In this case, a person can purchase the right to use that condominium during 3 weeks each year.
Answer:
Factors to consider:
1. Specialisation role
2. Complexity of sales process
3.Tenure
4.Geographical coverage
5. Sales Representative leadership
6. Support network
7. Internal Bureaucracy
8. Value add of managers
Factors not to consider;
1. Market share
2. Production process
3. Distribution process
4. Personal affiliation, race or religion
Explanation:
When considering a company's span of control, which simply means the number of junior staff a manager should manage, it is important to note factors relating to geographical coverage, a wide coverage can create difficulties in supervision to a manager. Consequently reducing the span of control.
Specialisation also help in ensuring the manager is an expert in the area he or she supervise. Experienced manager with good understanding of the tasks, good knowledge of the workers and good relationships with the workers, will be able to supervise more workers
The complexity of a sale process can affect a manager's supervision performance. if the sale process for example require an online payment to a final user who may not be physically available. Supervising such sales requires adequate training.
Other factors like; Tenure, Sales Representative leadership, Support network, Internal Bureaucracy, Value add of managers are paramount in determining span of control. However, market share, production process, distribution process and personal affiliation, race and religion should not affect the span of control.
Electronic Profiling is your answer. I hope I helped:)
Whole life policies provide “guaranteed” cash value accounts that grow according to a formula the insurance company determines. Universal life policies accumulate cash value based on current interest rates. Variable life policies invest funds in subaccounts, which operate like mutual funds.