A company purchased $2,300 of merchandise on July 5 with terms 2/10, n/30. On July 7, it returned $450 worth of merchandise. On July 12, it paid the full amount due. Assuming the company uses a perpetual inventory system, and records purchases using the gross method, the correct journal entry to record the payment on July 12 is:

Answers

Answer 1

Answer:

Dr Accounts payable 1850

Cr Merchandise inventory $37

Cr Cash $1813

Explanation:

Preparation of the journal entry to record the payment on July 12 Using the gross method,

JOURNAL ENTRY

Jul-12

Dr Accounts payable ($2300-450) 1850

Cr Merchandise inventory ($1850*2%) $37

Cr Cash $1813

($1850-$37)

(Being entry recorded for payment to supplier)


Related Questions

What promotional strategy is being employed when Blue Cross/Blue Shield (a health insurance company) runs advertisements targeting Boeing Co. employees, in hopes that they will persuade their bosses to consider adopting a Blue Cross/Blue Shield insurance plan for their company

Answers

Answer:

Pull Strategy

Explanation:

Distribution Strategies

This simply covers the most favorable way to deliver product or service to target market/audience.

Types of distribution strategies

They includes :

1. Push Strategy:

2. Pull Strategy:

3. Combination of both: that is the use of both push and pull strategies.

Pull Strategy

In this type of strategy, marketing in this aspect is solely directed on the end consumer, who thereafter demands it from the retailer, who also then demands it from the wholesaler and lastly then the manufacturer. It is simply pulling of products through the channel. This strategy is used when consumers gather information and decide about their purchases before entering the retail outlet. Company moves their products through the distribution channel by building consumer demand for the products and thereafter influence/convince retailers to stock these products.

Types of marketing communications used in Pull strategy selling. They includes:

1. Advertising,

2. Consumer sales promotions,

3. Public relation.

When a company uses advertising to increase demand for their product or services, the pull promotional strategy is used. Blue Cross/ Blue shield uses the pull promotion strategy.

What is a strategy?  

 

A strategy refers to the method or plan used to achieve the organization's goals.

A Pull marketing strategy is a type of strategy employed by an organization to create the demand for a product by various means like Sales promotion and discount, Advertising, Email marketing, Social media networks, etc.

Different marketing activities are involved to pull customers to their products.

         

Therefore, Blue cross employed the pull promotional strategy to target Boeing co. employees.

Learn more about Strategy here:

https://brainly.com/question/15860574

A company must decide between scrapping or reworking units that do not pass inspection. The company has 13,000 defective units that cost $5.50 per unit to manufacture. The units can be sold as is for $3.10 each, or they can be reworked for $4.70 each and then sold for the full price of $8.60 each. If the units are sold as is, the company will be able to build 13,000 replacement units at a cost of $5.50 each, and sell them at the full price of $8.60 each. What is the incremental income from selling the units as scrap and reworking and selling the units

Answers

Answer:

Selling as is ⇒ $40,300Reworking and then selling ⇒ $50,700

Explanation:

Incremental income from selling the scrap as is:

= 13,000 units * 3.10

= $40,300

Incremental cost from reworking and then selling:

= Sale of reworked units - Cost of reworking units

= (8.60 * 13,000) - (4.70 * 13,000)

= 111,800 - 61,100

= $50,700

A corporation issues for cash $1,000,000 of 8%, 20-year bonds, interest payable annually, at a time when the market rate of interest is 10%. The straight-line method is adopted for the amortization of bond discount or premium. Which of the following statements is true?
a. The amount of the annual interest expense is computed at 8% of the bond carrying amount at the beginning of the year.
b. The amount of the annual interest expense gradually decreases over the life of the bonds.
c. The amount of unamortized discount decreases from its balance at issuance date to a zero balance at maturity.
d. The amount of unamortized premium decreases from its balance at issuance date to a zero balance at maturity.

Answers

Answer:

d.The unamortized discount decreases from its balance at issuance date to a zero balance at maturity

Explanation:

The amount of annual interest is the carrying amount at the beginning of each year multiplied by the market rate of interest of 10%(not the discount rate of 8%)

Also, a bond whose market interest rate is higher than the  coupon rate would be  issued at a discount(not at a premium, let alone having an unamortized premium)

If the cost of the beginning work in process inventory is $85,000, costs of goods manufactured is $960,000, direct materials cost is $344,000, direct labor cost is $224,000, and overhead cost is $329,000, calculate the ending work in process inventory.

Answers

Answer:

$22,000

Explanation:

Costs of goods manufactured = Opening Work in Process + Manufacturing Costs Incurred during the Period - Ending Work in Process

thus,

Ending Work in Process = Opening Work in Process + Manufacturing Costs Incurred during the Period - Costs of goods manufactured

therefore,

Ending Work in Process = $85,000 + ( $344,000+ $224,000+ $329,000) - $960,000

                                        = $22,000

During 2015, Orton Company earned net income of $464,000 which included deprecia-tion expense of $78,000. In addition, the company experienced the following changes in the account balances listed below:
Increases Decreases
Accounts payable $45,000 Accounts receivable $12,000
Inventory 36,000 Accrued liabilities 24,000
Prepaid insurance 33,000
Calculate net cash flow from operating activities using indirect method:______.

Answers

Answer:

$572,000

Explanation:

Cash flow from operating activities

Net income                                                                             $464,000

Adjustment for Non-Cash items :

Depreciation                                                                             $78,000

Adjustment for Changes in Working Capital items :

Increase in Accounts payable                                                $45,000

Increase in Inventory                                                             ($36,000)

Decrease in Accounts receivable                                           $12,000

Decrease in Accrued liabilities                                              ($24,000)

Decrease in Prepaid insurance                                               $33,000

Net cash flow provided by  operating activities                  $572,000

thus,

net cash flow from operating activities using indirect method is  $572,000.

A manufacturer uses machine hours to assign overhead costs to products. Budgeted information for the next year follows. Budgeted factory overhead costs $ 669,600 Budgeted machine hours 7,200 Compute the plantwide overhead rate for the next year based on machine hours.

Answers

Answer: $93 per machine hour

Explanation:

The plantwide rate shows the cost per labor hour(machine hour in this case) for overhead incurred by the entire production plant.

Plantwide overhead rate based on machine hours:

= Budgeted factory overhead costs / Budgeted machine hours

= 669,600 / 7,200

= $93 per machine hour

Various financial data for the past two years follow. LAST YEAR THIS YEAR Output: Sales $ 200,200 $ 202,000 Input: Labor 30,005 40,005 Raw materials 34,500 44,500 Energy 5,000 6,100 Capital 48,990 48,990 Other 2,000 3,005 a. Calculate the total productivity measure for this company for both years.

Answers

Answer:

The total productivity measures for this company for both years are:

                       LAST YEAR    THIS YEAR

Total productivity       1.66               1.42

Explanation:

a) Data and Calculations:

                       LAST YEAR    THIS YEAR

Output: Sales  $ 200,200    $ 202,000

Input: Labor          30,005          40,005

Raw materials      34,500          44,500

Energy                    5,000            6,100

Capital                  48,990         48,990

Other                     2,000            3,000

Total input         120,495        142,595

Total productivity = Output/Input

=            $ 200,200/120,495    $ 202,000/142,595

=                            1.66               1.42

The information necessary to conduct a bottom-up estimate of project time and cost starts with the ___________. Multiple Choice work package level 5 elements of the PBS milestones level 4 elements of the WBS planning horizon

Answers

The information necessary to conduct a bottom-up estimate of project time and cost starts with the work package.

Bottom-up estimate builds detailed cost and time estimates from the lowest level of detail for the work package.  This process improves the project's ability to be achieved within the estimated amounts of money and time.

The work package encompasses the required steps to complete the building blocks of the work breakdown structure and so actualize the project objectives.

In project management, the work requirements are broken down into  work packages.  Such breakdown enables various teams to simultaneously or sequentially work on the different project components.

Thus, information required for conducting a bottom-up estimate of project time and costs starts with the work package and not level 5 PBS elements or level 4 WBS elements.

Learn more about the importance of work packages in project management here: https://brainly.com/question/19866249

Kluber, Inc. had net income of $911,000 based on variable costing. Beginning and ending inventories were 56,100 units and 54,200 units, respectively. Assume the fixed overhead per unit was $1.80 for both the beginning and ending inventory. What is net income under absorption costing?
a. $811,730
b. $904,160
c. $1,010,270
d. $907,580
e. $911,000

Answers

Answer:

Net operating income (absorption)= $907,580

Explanation:

Giving the following information:

Fixed overhead per unit= $1.80

Net income= $911,000 (variable costing)

Beginning inventory= 56,100 units

Ending inventory= 54,200 units

Under absorption costing, fixed manufacturing overhead is a product cost. We need to incorporate into the cost of goods sold the fixed overhead from beginning inventory and deduct the fixed overhead allocated into ending inventory.

Net operating income= 911,000

Less:

Fixed overhead beginning inventory= (1.8*56,100)

Add:

Fixed overhead ending inventory= (1.8*54,200)

Net operating income (absorption)= $907,580

Frank is a 60- year-old man who is well-loved in his community since he was a boy. He is someone who is outgoing, a party lover, and love to have fun hanging out with peers. Frank is confident about life. From an early age he knew exactly what he wanted to become, and now as a man, he is confident about his career and family and want to leave them a good life when he departs this life. Frank express that he is not afraid of dying but he wants them to be ok when he is gone. At work Frank is helpful to his colleagues, and even in his community he is well-known among the elderly since he is always putting on Christmas treats for them. Imagine that Frank is your colleague, and that your boss asks you to write a character reference for Frank. Using Jung’s personality theory to guide your writing, present a minimum one- page character reference in which you spell out Franks behaviour, his outlook on life, his philosophy about people and all the other important things you know about him. Ensure you point out how these different parts of Franks life fits into Jung’s theory and overall what Jung’s theoretical concept says about him.

Answers

Answer:  

Jung's personality theory-  

Carl Gustav Jung's research was deep-rooted in psychoanalysis and was a Swiss Psychiatrist. He was greatly influenced by Freud and had also worked with him. He had research in personality, the human psyche, and dream analysis.  

Jung gave this theory based on different learning styles or attitudes. Jung distinguished the human personality on the basis of types of attitudes:  

Introvert vs. Extrovert  Perceiving vs. Judging Thinking vs. Feeling  Intuition vs. Sensation

Explanation:

Introvert people are those that have their own world, own privacy, feeling exhausted while having interactions with others and obtain energized in their own company, wish to observe others before getting started, quiet, first listen, watch then reflect.  Extrovert people are those that like to interact with different people, like to enjoy parties, get energized within the outer world, would like working in groups, like to socialize, able to jump in without prior guidance.  Frank has an 'extroversion' personality who may be a lover of outgoing and enjoying parties with peers, likes to socialize, and generating ideas from people.   Perceiving- people that don't have firm decisions and alter their decisions on getting new information.  Judging- people that are firm on their decisions and don't change their decisions on any new information.  Frank may be a judging sort of person, he has firm decisions.  Thinking- Those people that make decisions on the idea of some reason and logic but not on the idea of emotions.  Feeling- Those people that believe in relationships first and make their decisions emotionally.  Frank may be a Thinking sort of one that isn't afraid to die and is prepared to go away his family to be ok.  Intuition- wish to work briefly sessions, considering ideas for the longer term, not practical, always brooding about future goals, belief in theories.  Sensation- specialize in this, reasonable and practical, solver.  Frank is wise as he's not a daydreamer, confident about his life, and knows what to try to do in his life and for his family.

From the theoretical research on commodity economics and the market, please suggest the necessary solutions for investors to stand firm in the market? Why?

Answers

Answer:

23

Explanation:

Hill Company uses the periodic inventory system. It records a transaction that increases the balances in its purchases and accounts payable accounts. Which of the following is true about Hill Company?

a. When the related merchandise is sold, the purchases account will be decreased by the related cost of goods sold.
b. The manner in which this transaction was recorded indicates that Hill returned $6,000 of merchandise to a supplier.
c. The balance in the account will appear on the balance sheet at year end.
d. The manner in which this transaction was recorded indicates that Hill purchased inventory on account.

Answers

Answer:

Hill Company

The true statement about Hill Company is:

d. The manner in which this transaction was recorded indicates that Hill purchased inventory on account.

Explanation:

Purchases made on account (or credit terms) are debited to the Purchases account (periodic inventory system) and credited to the Accounts Payable account.  This increases the amount of purchases and the accounts payable account respectively by the same amount.  If Hill Company uses the perpetual inventory system, the debit goes to the Inventory account and the corresponding credit to the Accounts Payable account.

In a given year, if we sell 100 pounds of apples and 100 pounds of oranges, then the contribution to GDP from selling the oranges will be the same as the contribution to GDP from selling the apples.

a. True
b. False

Answers

Answer:

B

Explanation:

Gross domestic product is the total sum of final goods and services produced in an economy within a given period which is usually a year

GDP calculated using the expenditure approach = Consumption spending by households + Investment spending by businesses + Government spending + Net export

Consumption spending includes spending by households on goods and services. Consumption spending includes :  

spending on durables - e.g. laptop  

spending on nondurables - e.g. clothes, food

spending on services  - e.g. payment of hospital bill  

the purchase of a textbook by a student is an example of consumption spending on durable goods

Investment - It includes purchases of goods and services made by businesses in the production of goods and services

Government spending - It includes government consumption expenditure and gross investment.  

The GDP would differ because the prices of oranges and apples are different

For example, if the price of an apple is $4 and the price of an orange is $1.

The contribution of apples to GDP =$4 x 100 = $400

The contribution of oranges to GDP =$1 x 100 = $100

On March 31 a company needed to estimate its ending inventory to prepare its first quarter financial statements. The following information is available:
Beginning inventory, January 1: $5000
Net sales: $79,000
Net purchases: $77,000
The company's gross margin ratio is 20%. Using the gross profit method, the estimated ending inventory value would be:_____.
A) $18,800.
B) $82,000.
C) $15,800.
D) $63,200.
E) $15,400.

Answers

D) 63,200 ……………….hope this helps

Company XYZ is working on a marketing strategy for a new oral hygiene product and just discovered that XYZ's biggest competitor is launching a very similar product a month later. In conducting a SWOT analysis, the launch of the competitor's product represents an opportunity.

a. True
b. False

Answers

Answer:

XYZ Company

In conducting a SWOT analysis, the launch of the competitor's product represents an opportunity.

 

b. False

Explanation:

The launch of the competitor's product represents a threat to XYZ Company.  It reduces XYZ Company's market competitiveness and profitability.  XYZ Company may even be driven out of the market by the competitor, thus leading to massive loss for the company.  However, threats must be overcome and turned into opportunities for future product development.

The contribution margin format income statement: Multiple Choice is most frequently used for financial statement reporting purposes. uses a behavior pattern classification for costs rather than a functional cost classification approach. emphasizes that all costs change in proportion to any change in revenues. results in a larger amount of operating income than the traditional income statement format.

Answers

Answer: uses a behavior pattern classification for costs rather than a functional cost classification approach.

Explanation:

The behavioral pattern of a cost refers to its relationship with the volume of production or sales. Costs that change along with the volume of production or sales are termed "variable costs" and costs that do not change are termed "fixed costs".

The Contribution Margin income statement classifies costs by whether they are variable or fixed which is why it is said that the format uses a behavioral for cost classification pattern not a functional one.

WHAT ARE THE NEW LINKEDIN LIMITS?

Answers

Answer:

100 invites per week.

The new invite limits have been introduced by LinkedIn according to which you can’t send more than 100 invites per week. When you have reached the limit, a notification will pop up saying you’ve reached weekly limits.

You can’t do anything about it until the new week starts and the weekly limit resets.

The financial reporting for private not-for-profit entities primarily focuses on: Multiple Choice basic information for the organization as a whole. standardization of the fund information that is reported. inherent differences of various not-for-profit entities that impact reporting presentations. distinctions between current fund and noncurrent fund presentations.

Answers

Answer: basic information for the organization as a whole.

Explanation:

Private Not-for-profit organization as the term implies, are not operating to make a profit therefore their financial statements will generally not include measures that are aimed at showing profit like profit making organizations.

They will instead focus on talking about the entire organization as whole and what it has done so far in the current period. This is what is required of them by U.S. GAAP.

Heath loves candy bars and gummy bears. After using his entire $30 budget at the local supermarket he finds that the marginal utility from the last candy bar he consumed was 30 and the last bag of gummy bears was 60. Assuming he has maximized his utility, what could be true about the prices of gummy bears and candy bars?

Answers

Answer:

Bag of gummy bears must cost twice as that of candy bar.

Explanation:

The cost of candy bar should be less than gummy bear because marginal utility of candy bar is lower than gummy bear. The candy bar will be consumed more therefore its price should be lower. When the price of good will be lower, it will be consumed more.

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2022 Ethics and Compliance Test
2022 Ethics and Compliance Test
W PREVIOUS
X EXIT
Janine, currently enrolled in a 3-star plan,
discovers there is 5-star plan available where
she lives. She asks her agent, Josh, to enroll
her in the 5-star plan. Josh can advise Janine
of each of the following except:
Josh should tell Janine that she can only change her current plan to a 5-
star plan during the Annual Election Period.
Josh should tell Janine that she can only use the 5-Star SEP once per
calendar year.
Josh should tell Janine that she can change her current plan to a 5-star

Answers

Answer:

Janine and Josh

Josh can advise Janine  of each of the following except:

Josh should tell Janine that she can only change her current plan to a 5-

star plan during the Annual Election Period.

Explanation:

The Special Election Period (SEP) for the 5-star Medicare Plan lasts one week, that is, between Nov. 30 and Dec. 8.  However, there is an Annual Enrollment Period (AEP) that lasts from October 15th to December 7th.  During the annual enrollment period, any plan holder can change her Medicare plan, depending on its availability in her area.

Can you help me
please ​

Answers

Answer:

united nation childrens funds

Explanation:

i hope it helpful

Your firm has $45.0 million invested in accounts receivable, which is 90 days of net revenues. If this value could be reduced to 50 days, what annual increase in income would your firm realize if the increase in cash could be invested at 7.5 percent

Answers

Solution :

Number of days = 90 days

Amount invested = $45 million

So the current earnings is [tex]$\$45 \text{ million } \times 1.075 \text{ in}\ \ 90 \text{ days}$[/tex]

The number of days is reduced to 50 days. So we can now make the same amount in just 50 days.

So the net increase is what we will make in the remaining [tex]40[/tex] days.

If in 50 days, we earn 0.075 return, then we can consider 50 days as [tex]t=1.[/tex]

Then the [tex]50[/tex] days = [tex]45 \times 0.075^1[/tex]  return, and

[tex]40[/tex] days = [tex]45 \times (0.075)^{40/50}[/tex]

             [tex]=45 \times (0.075)^{4/5}[/tex]

              = [tex]\$ 5.66580371[/tex] million increase

              = $ 5.7 million

A rich singer has donated $450,846 to endow a university professorial chair in Bohemian Studies. If the money is invested at 12.65%, how much can be withdrawn each year, ad infinitum (indefinitely), to pay the Professor of B.S.

Answers

Answer:

Annual withdrawal=  $57,032.02

Explanation:

Giving the following information:

Initial investment (PV)= $450,846

Interest rate (i)= 12.65%

To calculate the annual withdrawal, we need to use the following formula:

PV= Cf / i

Cf= annual cash flow

450,846= Cf / 0.1265

450,846*0.1265 = Cf

Cf= $57,032.02

Aber Inc. plans to develop a shopping center. In the first quarter, they spent the following amounts: Acquisition of land $15000 Surveys and legal fees 600 Land clearing 200 Fencing 1000 Install lighting and signage 860 What amount should be recorded as the cost of land in the books of the corporation

Answers

Answer: $15,800

Explanation:

When it comes to fixed assets like land, all costs that were necessary to acquire the land and to get it ready for use are capitalized - included in the cost of the fixed assets.

Cost of land = Acquisition cost + Surveys and legal fees + Land clearing to get it ready for use

= 15,000 + 600 + 200

= $15,800

Sybil, age 40, is single and supports her dependent parents who live with her, as well as her grandfather who is in a nursing home. She has AGI of $80,000 and itemized deductions of $8,000. What is the taxable income?

Answers

Answer:

$61,650

Explanation:

Calculation to determine the taxable income

Adjusted Gross Income (AGI) $80,000

Deduct Standard deduction (head of household) ($18,350)

Taxable Income $61,650

($80,000-$18,350)

Therefore the vthe taxable income is $61,650

A company purchases and uses 40000 gallons of materials for which they paid $3 a gallon. The materials price variance was $90000 favorable. What is the standard price per gallon?

Answers

Answer:

the standard price per gallon is $5.25

Explanation:

the computation of the standard price per gallon is given below;

Materials Price Variance = Actual Quantity × (Standard Price - Actual Price)

$90,000 = 40,000 × (Standard Price - $3)

$2.25 = Standard Price - $3

Standard Price = $5.25

Hence, the standard price per gallon is $5.25

The same should be considered

At December 31, Amy Jo's Appliances had account balances in Accounts Receivable of $308,000 and in Allowance for Uncollectible Accounts of $910 (credit) before any adjustments. An analysis of Amy Jo's December 31 accounts receivable suggests that the allowance for uncollectible accounts should be 4% of accounts receivable. Bad debt expense for the year should be: Multiple Choice $13,230. $12,320. $11,410. $11,911.

Answers

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Which part of a persuasive message is NOT part of the actual message but rather a lasting thought
long after the speech is finished?
Thesis statement
O Introduction
O Residual message
O Attention statement

Answers

Answer:

Residual message is answer

Assume market interest rates have risen substantially in the 5 years since an investor purchased Treasury bonds that were offering a 3% return over their 15-year life. If the investor sells now, he or she is likely to realize a total return that is:__________
A. greater than 6%.
B. less than 6%.
C. equal to 2%.
D. equal to 6%.

Answers

Answer: B. less than 6%.

Explanation:

Market interest rates have risen since the investor purchased the treasury bonds which means that the treasury bonds will be less sought after now because they offer a lower return than can be found in the market even if risk adjusted.

The investor will therefore only be able to sell it for a lower price which means that they will receive a lower rate for it. As we cannot say for certain what this rate will be, it is best to say that it will be under 6%.

Goods in transit are included in a purchaser's inventory: Multiple Choice At any time during transit. When the goods are shipped FOB shipping point. When the supplier is responsible for freight charges. If the goods are shipped FOB destination. After the half-way point between the buyer and seller.

Answers

Answer:

When the purchase s responsible for paying freight charges

Explanation:

Goods in Transit can be regarded as merchandise as well as other types of inventory which has already shipped out of shipping dock of the seller, but it has not gotten to the receiving dock of the buyer.This concept is utilized in order to know maybe the buyer or the seller of that particular goods has taken the possession of that particular goods and to know the party that Is paying for transport. The Freight charge, can be regarded as as freight rate, and this is amount that is been paid to a carrier company so that transportation of goods to agreed location will be possible.

It should be noted that Goods in transit are included in a purchaser's inventory

When the purchase s responsible for paying freight charges

Other Questions
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