1. Define net investment.
2. What does the accelerator theory show?
3. What does the multiplier show?
4. What is the formula for calculating the multiplier, K?
1. Cost Concept
On February 22, Kountry Repair Service extended an offer of$200,000 for land that had been priced for sale at $250,000. OnApril 3, Kountry Repair Service accepted the seller’s counterofferof $230,000. On September 15, the land was assessed at a value of$185,000 for property tax purposes. On January 9 of the next year,Kountry Repair Service was offered $300,000 for the land by anational retail chain. At what value should the land be recorded inKountry Repair Service’s records?
2. On May 19, Obermayer Repair Service extended an offer of$85,000 for land that had been priced for sale at $97,000. On June4, Obermayer Repair Service accepted the seller’s counteroffer of$92,000. On October 10, the land was assessed at a value of$138,000 for property tax purposes. On February 5 of the next year,Obermayer Repair Service was offered $147,000 for the land by anational retail chain. At what value should the land be recorded inObermayer Repair Service’s records?
3.Accounting Equation
Brock Hahn is the owner and operator of Dream-It LLC, amotivational consulting business. At the end of its accountingperiod, December 31, 2015, Dream-It has assets of $780,000 andliabilities of $150,000. Using the accounting equation, determinethe following amounts:
a. Owner’s equity as of December 31, 2015.?b. Owner’s equity as of December 31, 2016,assuming that assets increased by $90,000 and liabilities increasedby $25,000 during 2016?
4. John Joos is the owner and operator of Our Idol LLC, amotivational consulting business. At the end of its accountingperiod, December 31, 2013, Our Idol has assets of $504,000 andliabilities of $121,000. Using the accounting equation, determinethe following amounts:
a. Owner’s equity as of December 31, 2013?b. Owner’s equity as of December 31, 2014,assuming that assets increased by $96,000 and liabilities increasedby $29,000 during 2014?
5 Accounts(revenue and expense items)Fees earned$1,475,000Office expense320,000Miscellaneous expense28,000Wages expense885,000
Prepare an income statement for the year ended November 30,2016. Refer to the lists of Accounts, Labels, and AmountDescriptions provided for the exact wording of the answer choicesfor text entries. Be sure to complete the statement heading. Acolon (:) will automatically appear if it is required. If a netloss is incurred, enter that amount as a negative number using aminus sign.
LabelsExpensesFor the Year Ended November 30,2016AmountDescriptionsFees earnedOffice expenseMiscellaneous expenseNet incomeNet lossTotal expensesWages expense
Prepare an income statement for the year ended November 30,2016. Refer to the lists of Accounts, Labels, and AmountDescriptions provided for the exact wording of the answer choicesfor text entries. Be sure to complete the statement heading. Acolon (:) will automatically appear if it is required. If a netloss is incurred, enter that amount as a negative number using aminus sign.
Ousel Travel Service
Income Statement
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6. Ratio of Liabilities to Owner’s Equity
The following data were taken from Mesa Company’s balancesheet:
Dec. 31, 2016Dec. 31, 2015Total liabilities$547,800$518,000Total owner’s equity415,000370,000
a. Compute the ratio of liabilities to owner’sequity. Round your answers to two decimal places.
Ratio of Liabilities to Owner’s EquityDec. 31, 2016Dec. 31, 2015
b. Has the creditor’s risk increased ordecreased from December 31, 2015, to December 31, 2016?
7.
ndicate whether each of the following companies are primarily aservice, merchandise, or manufacturing business. If you areunfamiliar with the company, use the Internet to locate thecompany’s home page or use the finance Web site of Yahoo.
1. Alcoa Inc.2. Boeing3. Caterpillar4. Citigroup Inc.5. CVS6. Dow Chemical Company7. eBay Inc.8. FedEx9. Ford Motor Company10. Gap Inc.11. H&R Block12. Hilton Hospitality, Inc.13. Procter & Gamble14. SunTrust
15. WalMart Stores, Inc
8.Professional Ethics
A fertilizer manufacturing company wants to relocate toYellowstone County. A report from a fired researcher at the companyindicates the company’s product is releasing toxic by-products. Thecompany suppressed that report. A later report commissioned by thecompany shows there is no problem with the fertilizer.
What should the company’s chief executive officer reveal aboutthe content of the unfavorable report in discussions withYellowstone County representatives?
a.Disclose only the second report with no comments.
b.Disclose both reports and point out deficiencies in the reportof the fired researcher.
c.Disclose both reports, omitting the deficiencies that thefired researcher reported.
d.Disclose nothing.
9.
Business Entity Concept
Ozark Sports sells hunting and fishing equipment and providesguided hunting and fishing trips. Ozark Sports is owned andoperated by Eric Griffith, a well-known sports enthusiast andhunter. Eric’s wife, Linda, owns and operates Lake Boutique, awomen’s clothing store. Eric and Linda have established a trustfund to finance their children’s college education. The trust fundis maintained by Missouri State Bank in the name of the children,Mark and Steffy.
For each of the following transactions, identify which of theentities listed below should record the transaction in itsrecords.
Lake Boutique
Missouri State Bank
Ozark Sports
None of the entities
1. Linda authorized the trust fund to purchase mutual fundshares.
2. Linda purchased two dozen spring dresses from a St. Louisdesigner for a special spring sale.
3. Eric paid a breeder’s fee for an English springer spaniel tobe used as a hunting guide dog.
4. Linda deposited a $2,000 personal check in the trust fund atMissouri State Bank.
5. Eric paid a local doctor for his annual physical, which wasrequired by the workmen’s compensation insurance policy carried byOzark Sports.
6. Eric received a cash advance from customers for a guidedhunting trip.
7. Linda paid her dues to the YWCA.
8. Linda donated several dresses from inventory for a localcharity auction for the benefit of a women’s abuseshelter.
9. Eric paid for dinner and a movie to celebrate their twelfthwedding anniversary.
10. Eric paid for an advertisement in a hunters’ magazine.
10. Accounting Equation
The total assets and total liabilities (in millions) of GreenMountain Coffee Roasters, Inc. and Starbucks Corporationfollow:
Green MountainStarbucksAssets$3,616$8,219Liabilities1,3453,110
Determine the owners’ equity of each company.
Green Mountain Coffee Roasters’ owners’ equity$ millionStarbucks’ owners’ equity$ million
11. The total assets and total liabilities of Pat’s Coffee &Tea Inc. and Pam’s Corporation are shown below.
Pat’s Coffee & Tea Inc. (inmillions)Pam’s Corporation (inmillions)Assets$61,351$59,510Liabilities26,99428,565
Determine the owners’ equity of each company.
Pat’s Coffee & Tea Inc. owners’ equity$ millionPam’s Corporation owners’ equity$ million
12.
The total assets and total liabilities (in millions) of DollarTree Inc. and Target Corporation follow:
Dollar TreeTarget CorporationAssets$2,329$46,630Liabilities98430,809
Determine the owners’ equity of each company.
Dollar Tree’s owners’ equity$ millionTarget’s owners’ equity
$ million
13. The total assets and total liabilities of ThriftShop, Inc.and Bullseye Corporation are shown below.
ThriftShop, Inc.Bullseye CorporationAssets$13,192$18,073Liabilities2,5061,446
Determine the owners’ equity of each company.
ThriftShop, Inc. owners’ equity$Bullseye Corporation owners’ equity$
14. Accounting Equation
Determine the missing amount for each of the following:
Assets=Liabilities+Owner’s Equitya.$=$376,000+$895,000b.$1,375,000=$+$855,000c.$863,500=$211,000+
$
1. Critically evaluate a range of key strategic management accounting models and concepts. 2. Critically understand of specific analytical skills in key areas within management accounting at local and international level 3. Critically understand of the role and limitations of management accounting theory. Skills 4. Applied the key management accounting concepts and methodologies in order to contribute to successful decision making in an organisation. In light of this the assessment criteria in the grid below will be used when assessing your work. Document Preview:
Order IdEHUK3912Order TypeFinance AssignmentWords3000Deadline2014-10-29TopicManagement Accounting and ControlSubjectManagementRefrence SystemWriter NameD & M AssociateAdditional RequirementThis is a finance assignment, We need to do Part A and B, Please fulfil all the requirements of the brief, Please include all the necessary models, theories, scales, diagrams and references, ThanksAdmin Remark• Need a high standard of work • Please follow the primary research strictly • Do make sure all the requirements have met and cross checked. • No basic mistakes will be accepted such as – grammer , spelling error, meaningless lengthy sentences,missing references , PLAGIARISM and/or SIMILARITIES.
Attachments:
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1. Critically review article
Please note:
· A critical review requires you to summarise and evaluate each paper.
· To be critical does not mean to criticise in a negative way. It requires you to question the given information and view put forth by the author(s). It requires you to evaluate the issues raised in a paper.
· Evaluation means presenting the strengths and weaknesses of a paper.
· Overall, writing a critical review involves analysis and evaluation.
Document Preview:
Journal of Cleaner Production 40 (2013) 118e128Contents lists available at SciVerse ScienceDirectJournal of Cleaner Productionjournal homepage: www.elsevier.com/locate/jcleproUsing sustainability reporting to assess the environmental footprint of coppermininga,b a, b*S. Northey , N. Haque , G. MuddaCSIRO Minerals Down Under Flagship, Bag 312, Clayton South, Vic 3168, AustraliabEnvironmental Engineering, Department of Civil Engineering, Monash University, Clayton, Vic 3168, Australiaarticle info abstractArticle history:The energy, greenhouse gas (GHG) emissions and water intensity, or environmental footprints, of globalReceived 3 April 2012primary copper production have been estimated. The primary data have been collected from theReceived in revised formsustainability reports published by copper producing mines, operations and companies. The mines17 September 2012analysed in this paper are from Australia, Chile, Peru, Argentina, Laos, Papua New Guniea, South Africa,Accepted 20 September 2012Turkey, Finland, the USA and Canada. The typical range of energy intensity was found to be 10e70 GJ/Available online 3 October 2012t Cu, with an average of 22.2 GJ/t Cu. The range of GHG emissions was 1e9tCO -e/t Cu, with an2average of 2.6 t CO -e/t Cu. The large variation exists largely due to the form of copper produced, ore2Keywords:grade, sources of fuel and electrical energy, and to a lesser extent the reporting methods andCopperprocedures used by the companies. The water footprint averages 70.4 kL/t Cu but can range fromEmbodied energyseveral kilolitres to up to 350 kL/t Cu. Variation in water intensity is generally due to inconsistenciesGreenhouse gasesWater in reporting method, the geographical location of the mining operations, limited economies of scale ofLife cycle assessment production site, and the climate type (i.e. arid regions in Australia and Chile or temperate to sub-arctic climates in Canada or Finland). It is recommended…
Attachments:
Assessing-the….pdf
1) Contract Law – Insurance Mario has purchased a new kart, and would like to get some insurance on it. The kart is worth $1,000, and there is a 10% chance he will be in an accident and do $500 worth of damage to his kart. Mario’s utility function is U(V) = ln(V), where V is the value of his kart. a) Calculate Mario’s expected utility with no insurance. b) Now suppose Mario can buy auto insurance from Yoshi for a premium of $I that will completely compensate him for his $500 loss if it occurs. Find an expression Mario’s expected utility with insurance. c) What is the most Mario is willing to pay for insurance? d) Repeat steps a) – c) with a utility function of U(V) = V. Comment on why any differences are present in willingness to pay for insurance.
1. Describe Kuznets’s inverted-U hypothesis. Discuss the conceptual merits and limitations of the hypothesis for contemporary developing countries.
1. Describe one benefit of normal order evaluation. Describe one drawback.
2. Consider the expressions
In theory, both these expressions could have the value false if x == 0.
(a) Which of these expressions has a value in C?
(b) Which of these expressions has a value in Ada?
(c) Would it be possible for a programming language to require that both have values? Explain
Q
1. Differences between regressive and progressive programs? 2. Why it is hard to estimate the distributional impact of a program? Name tworeasoned 3. What is rick assessment? Name and explain its steps
1. Describe how the GATT and WTO have helped to free international trade. Also, what has been the mechanism to accomplish that objective?
2. Explain how a multilateral trading system can help to create a stable and predictable environment and why this is important.
3. Explain the factors in favor of an open trading system based on multilaterally agreed rules.
4. What are the successes and challenges that the General Agreement of Tariffs and Trade (GATT) faced during its existence?
5. What are the temptations or possible reasons to impose protective barriers with the idea of preventing the challenge of competitive imports?
1. Determine the smallest allowable physical distance between the centers of co-channel cells if N = 4 reuse is used, and each cell has a radius of 2 km.
2. Derive the Erlang B expression given in (17.7).
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