Answer:
Tariff
Explanation:
A Tariff is otherwise known as an import duties, it is the taxes imposed on goods that come from other countries into a particular country. Tariff is imposed for so many reasons one of which is to protect local industries of the country i.e enabling local industries in the country to have profitability in their business and eliminating competitions from foreign organisation.
By imposing tariff, the rate of goods imported into a country will be reduced and this will encourage local production of goods and discourage importation.
The students in counseling master’s degree programs were dismissed from their training programs because they failed to learn how to counsel LGBT Clients effectively.
<h3>Who are the LGBT Clients?</h3>
This refers to clients on matters of lesb-ian, ga-y, bisex-ual, and transgender.
Because of the controversial nature of the matters, the students in counseling master’s degree programs were dismissed from their training programs because they failed to learn how to counsel LGBT Clients effectively.
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The adjusting entry to record revenue for services the seller has performed but not yet collected requires: A debit to Accounts Receivable and credit to Service Revenue.
<h3>Journal entry</h3>
The appropriate journal entry the record revenue for services the seller has rendered but not yet collected will includes debiting account receivable and crediting service revenue.
Adjusting journal entry
Debit Accounts Receivable
Credit Service Revenue
Inconclusion the adjusting entry to record revenue for services the seller has performed but not yet collected requires: A debit to Accounts Receivable and credit to Service Revenue.
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Answer:
The Legume Division's net operating income last year was d. $45,000
Explanation:
Turnover (on operating assets) = Total Sales/ Operating assets
From the formula,
Operating assets = Total Sales/Turnover (on operating assets) = $900,000/3 = $300,000
Return on investment (ROI) is calculated by using following formula:
ROI = Net income/Total investment
Net Income = ROI x Total investment
At the Legumes Division of Gervani Corporation, Total investment = Operating assets = $300,000
Net Income = 15% x $300,000 = $45,000
