QS 13-3 Horizontal analysis LO P1 Compute the annual dollar changes and percent changes for each of the following accounts. (Decreases should be indicated with a minus sign. Round percent change to one decimal place.) Short-term investments Accounts receivable Notes payable Current Year $377,232 99,828 Prior Year $236,026 103,326 90,624 Percent Change = Horizontal Analysis - Calculation of Percent Change Choose Numerator: Choose Denominator: I Base Year Amount Current Year Prior Year Dollar Change $ 377,232 $ 236,026 99,828 103,326 90,624 Percent Change Short-term investments Accounts receivable Notes payable

Assembly line wages would be considered an operating expense for a computer manufacturing firm; so the correct option is 'B'.

Operating expenses are the day-to-day expenses incurred by a business to keep it running, and they are directly related to the production and sale of goods or services. Assembly line wages are part of the labor costs associated with the production process, which is an essential part of the business's operations.

In contrast, accountant's wages would be considered an administrative expense, and the cost of disk drives, memory chips, and speakers would be considered the cost of goods sold or the cost of goods manufactured.

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Money invested by the business's owner is what makes up owner's equity. Plus, the earnings of the business since its commencement.

Prepaid insurance is insurance that has been paid in full in advance, leaving the company with a receivable since the payment is not yet due. With time, it will be charged to an expense account. Notes; Liabilities and capital contra accounts are categorized as Payable, Unearned Revenue, and Owner Withdrawals. As a result, choice C—prepaid insurance—is accurate. The four components that go into calculating shareholders' equity are outstanding shares, additional paid-in capital, retained earnings, and treasury stock. An organization has enough resources to cover its liabilities on the off occasion that investors view it favorably. Owner's equity is made up of funds that the business's owner has invested. Additionally, the company's earnings since it started.

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By the risk of investment foreign exchange is considered as the highest than commodities and then company shares.

It is regarded as the riskiest of the 3 investments because currency prices can vary quickly and are susceptible to a wide range of events, including political unrest and changes in interest rates.

The act of converting one currency into a different one at a predetermined rate defined as the foreign exchange market is known as foreign exchange (Forex or FX). The market dynamics of demand and supply determine the fluctuating exchange rates for practically all currencies.

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In the strategic groups discussed in the preceding pharmaceutical case, the differential that is not relevant to the proprietary group of firms is "large-scale manufacturing." Therefore the correct option is D.

The proprietary group of firms is characterized by a focus on the discovery and development of new drugs, patent protection for drugs making it to the marketplace, large R&D expenditures, and a very low percentage of "winning" drug discoveries. These firms are not typically involved in large-scale manufacturing, as their focus is on the research and development of new drugs. Therefore, "large-scale manufacturing" is not a relevant differential for the proprietary group of firms.

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If you hire a real estate company to sell your home, you are likely to face the Commission fees, Home valuation, Marketing and advertising, Negotiation, and Closing.

Commission fees: Real estate companies typically charge a commission fee for their services, which is usually a percentage of the sale price of your home. This fee is typically negotiated between the seller and the agent or company.

Home valuation: The real estate company will likely provide a home valuation to help you determine the appropriate price for your home based on current market conditions, comparable sales in the area, as well as the condition of your home.

Marketing and advertising: The real estate company will likely market and advertise your home to potential buyers through a variety of channels, such as online listings, print advertising, open houses, and direct mail.

Negotiation: The real estate company will likely negotiate on your behalf with potential buyers and their agents to reach an agreement on the sale price and other terms of the sale.

Closing: The real estate company will likely help you through the closing process, which includes the transfer of ownership and the distribution of funds.

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Cross-functionality might easily be used to several functional-level techniques. (Choice c)

The method a business functional uses to accomplish corporate and company unit goals and plans by maximising resource productivity is known as a functional strategy. It deals with a somewhat constrained plan that lays out the goals for a certain business function. Different functional domains in an organisation are addressed by a functional strategy. These include finance, marketing, and technology. The functional level strategy of an organisation determines its success. Each department in your business, whether it be production or advertising, should cooperate with each other.

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When Pizza Company sells three $100 gift cards payable at the beginning of the month, it should record a $300 debit to cash and a $300 credit to deferred revenue.

Accounts payable is a balance sheet item with a typical credit balance that is represented on the liability side of the balance sheet. It aids users of the financial statement in understanding the trade creditors of the company.

A current liability account called accounts payable is used to track any money you owe to other people. Banks, company, or even a person you borrowed money from could be considered third parties.

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The answer is England, with a percentage of 83.5% in regards to ease of doing business, it is easier for a foreign firm to do business in England.

As an organization or enterprising entity engaged in commercial, industrial, or professional activity, a business is, by definition, such. Businesses can be either for-profit corporations or nonprofit institutions. In addition to sole proprietorships, corporations, and partnerships, limited liability firms are another type of business.

A business's goal is to provide value to consumers, who then exchange that value for money or other acceptable forms of payment. The funds should, at the very least, cover the owner's basic necessities and the expenditures of running the business.

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As of 2019, the money market securities with the smallest dollar value outstanding (excluding Banker's acceptances were a) commercial paper.

Unsecured, short-term debt issued by corporations is known as commercial paper. Short-term liabilities like payroll, accounts payable, and inventories are frequently financed in this way. The face value of commercial paper is typically discounted when it is issued. It displays current market interest rates.

A certain sum of money is involved with commercial paper, and it must be paid back by a specific deadline. The minimum amount is $100,000. Terms range from one to 270 days until maturity. 30 days is about average.

When New York merchants started to sell their short-term commitments to dealers in order to get funds needed to meet near-term obligations, commercial paper was first introduced more than 150 years ago.

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Correct question:

As of 2019, the money market securities with the largest dollar value outstanding were

a) commercial paper.

b) federal funds and repurchase agreements.

c) Treasury bills.

d) negotiable certificates of deposit.

The correct answer to the question above is "market research for a new company."

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The melting of ice sheets, the collapse of the Asian monsoon, and rising sea levels are the other tipping points.

The Tripping Point in a climatic system is a threshold that is exceeded and can result in changes in the state of the system. Examples of potential points include those of the physical climatic system, such as the global carbon cycle, and these include changes in land use and global oceanography as well as the integrity of biodiversity. The carbon cycles, rising temperature records, and geologically quick rates of climate change are all factors that contribute to the atmospheric tripping point. Due to an increase in CO2 emissions, which in turn is leading to an increase in greenhouse gases, this is reflecting on the planet's heat and temperature records.

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In order to employ collective ownership to gain greater economies of scale and economic power, cooperatives are groups formed by people or businesses with similar objectives.

A cooperative's organizational structure can be characterized as being based on democratic principles, wherein both the owners of the business and the members make decisions.

As a result, in this company, members pick a board of directors from among themselves to govern their cooperative.

Therefore, cooperatives are enterprises or organizations founded by people with shared objectives in order to leverage collective ownership to achieve greater economies of scale and economic power.

A business organization is an entity established for the purpose of carrying on business. Such a structure is founded on the laws controlling business incorporation, property rights, and contract and exchange systems.

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The restaurant industry (monopolistically aggressive nationwide) offers an example of a monopolistically aggressive market. In most areas, there are many firms, each is different, and entry is easy. Each product has many close substitutes bought by exclusive firms, which include different restaurants, fast-food outlets.

Restaurants are a monopolistically aggressive sector; in most areas there are many firms, every is different, and entry and exit are very easy. Each restaurant has many close substitutes - these may additionally include other restaurants, fast-food outlets, and the deli and frozen-food sections at neighborhood supermarkets.

In general, restaurants fall below monopolistic opposition market structure

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The difference between a Long Care Partnership Plan and a Non-Partnership Plan is - Assets protection.

Financial planning often includes an asset protection strategy to shield one's assets from creditors' claims. In compliance with debtor-creditor legislation, both private individuals and corporate entities use asset protection strategies to restrict creditors' access to certain valued assets.

Asset protection is a corpus of statutory and common law that deals with defending the assets of people and corporate entities against civil money judgments. It consists of a number of legal strategies. Asset protection planning's objective is to shield assets from claims made by creditors without lying or evading taxes.

Among the most widely used asset protection techniques are limited liability companies, limited family partnerships, asset protection trusts, offshore trusts, tenancy by the entirety, and the transfer of property ownership.

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Assume that the government increases the unit excise tax on gasoline suppliers and also that people commute longer distances to work as more houses are built in city suburbs. As a result, the equilibrium price and quantity of gasoline will most likely change in Increase Indeterminate of the following ways.

What is the pricing equilibrium?

The balance between supply and demand determines an equilibrium price. Unless certain aspects of supply or demand alter, prices have a tendency to return to this equilibrium.

                            When either supply or demand shifts or moves, or when both do so, the equilibrium price changes.

What is the impact of the gas tax on the economy?

Because gasoline sales grow during times of strong state economies and high income and sales taxes, the existing gas tax provides revenues that are positively correlated with other tax receipts.

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The answer is all of the above can be determined using information as business intelligence.

A company or inventive entity engaging in commercial, industrial, or professional activity is referred to as a business. Businesses can be for-profit or nonprofit enterprises. Limited liability companies, sole proprietorships, corporations, and partnerships are all different sorts of businesses.

A business is an entrepreneurial entity or organization that engages in professional activities. They might be industrial, commercial, or something else. Businesses that are for profit operate with the goal of making a profit, whereas those that are nonprofit operate with a charity purpose in mind.

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A. Kent and the surrounding counties receive solid waste management services and activities from the department of public works (dpw), an enterprise fund.

The national Department of Public Works (DPW) creates and upholds laws and ordinances governing the built environment and the usage of fixed assets in the public sector.

A comprehensive public works program should be managed and directed. Organize, implement, and maintain departmental objectives, goals, and policies. Make necessary revisions based on an analysis and assessment of programs, policies, and operational requirements. Identify delicate issues, concerns, and needs that exist in the community and inside organizations.

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The differential in solute content on each side of the cell membrane and the membrane's need to be selectively permeable are the two most crucial requirements for osmosis.

The differential in solute content on each side of the cell membrane and the membrane's need to be selectively permeable are the two most crucial requirements for osmosis.

c) Isotonic refers to a situation in which a membrane's solute concentration is the same on both sides. Hypotonic indicates that water moves into a cell or membrane when the concentration of solutes is lower outside of the cell or membrane. d) Substance S is hypertonic to a solution at a concentration of 2 M. To a 43% solution of substance S, a 25% solution of S is hypotonic. An S solution at 4 mg/ml is isotonic with a S solution at 4 mg/ml.

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Consider a downward-sloping demand curve. when the price of a normal good decreases, the income and substitution effects work in the same direction to increase quantity demanded.

A demand curve is a graphical representation of the relationship between the price of a product and the quantity demanded by consumers. It is a downward-sloping curve that shows how much consumers are willing to buy at different price points. As the price of a product decreases, the quantity demanded increases, and as the price increases, the quantity demanded decreases.

The demand curve is based on the principle that as the price of a product decreases, consumers are more willing to buy, leading to an increase in demand. Conversely, as the price increases, demand decreases. The demand curve helps businesses determine the optimal price to set for their products and services to maximize profits while meeting consumer demand,

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Based on the provided information, the shape of Germany's production possibilities frontier (PPF) should reflect the fact that as Germany produces more trucks and fewer cars, the opportunity cost of producing each additional truck remains constant. The graph will be a straight line.

The production possibility frontier (PPF) is a graph which demonstrates the possible quantities of two products that can be produced if both products depend upon the same resource for their manufacture. In the production of goods, opportunity cost refers to what is given up when resources are taken from one product to produce another.

In the given case, the same resources are used to produce trucks and cars. As Germany decides to produce more trucks and fewer cars, the resources that is being used in producing the additional truck is well suited to the production of trucks as resource is already in use in truck production. Hence, the opportunity cost of producing each additional truck remains constant.

As the opportunity cost of producing truck is constant, the curve would be a straight line as producing additional truck would required giving up fewer cars.

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The correct interpretation of the confidence interval is: Sayed is 99% confident that the true proportion of houses that cost more than $300,000 is between 27% to 29%.

A confidence interval is a range of values which are  used to estimate an unknown population parameter based on a sample of data.

In this case, Sayed used a simple random sample of 100 houses from the metropolitan area to estimate the proportin of all houses in the area that cost more than $300,000.

The 99% confidence interval that Sayed calculated was from 0.27 to 0.29, it means that if Sayed repeated his sampling many times and calculated a 99% confidence interval each time, then about 99% of those intervals would contain the true proportion of houses in the area that cost more than $300,000.

Therefore, it can say that Sayed is 99% confident that the true proportion of houses that cost more than $300,000 is between 27% to 29%. Note that this interpretation does not mean that 99% of houses sampled from the metro area cost between $270,000 and $290,000 or that there is a 99% chance that the proportion of houses that cost more than $300,000 is between 27% to 29%.

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Option B is correct, Melanie is experiencing structural unemployment.

When an industry undergoes a significant transformation that pushes its employees off the job market, structural unemployment results. In the extract, the structural change involves the way employers look for employees. In order to obtain lower-cost labour, they decide to outsource the employment to developing nations. Melanie was so forced to leave the workforce.

Unemployment that is temporary refers to a type of unemployment that is brought about by an individual's personal preferences rather than by outside forces. Our understanding of Melanie's unemployment from the passage is that she turned down many job opportunities.

Because of the country's overall poor economic state, cyclical unemployment occurs. As a result, there was a sharp decline in market demand for goods, which led to many companies being compelled to lay off workers since they couldn't afford to pay them.

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True the third step of the revenue recognition model requires that the seller set the price of the sale at the amount the seller expects to receive from the customer  which is known as transaction price.

The revenue recognition model is a set of accounting principles that outlines how and when revenue should be recognized or recorded in a company's financial statements.

It is important because revenue recognition affects a company's reported financial results, and incorrect revenue recognition can lead to misleading financial statements.

It is true that the third step in this process is determining the transaction price.

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The Best answer is D. Stock indexes are not reduced for stock splits, stock dividends, or cash dividends. Since the aggregate value of all of that company's shares is included in the index, a stock split or dividend has no effect.

In economics, stock refers to a type of financial asset that represents a claim on a portion of a company's ownership. A stock, also known as a share, represents fractional ownership in a corporation, and the holder of the stock is entitled to a portion of the company's profits and assets.

Stocks are traded on stock exchanges and the price of the stock fluctuates based on the demand and supply in the market. Investors purchase stocks with the expectation of earning a return on their investment through an increase in the stock price or through dividends paid by the company. The issuance and trading of stocks are an important part of a country's economy as it provides companies with the opportunity to raise capital and expand their operations.

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The equilibrium wage rate in the labor market of the Profunctia for all workers of $10. The point where labor supply and demand converge is the equilibrium price wage rate.

Up until the moment where the additional expense of employing someone equals the additional sales generated by selling their output, employees are recruited.

Thus, the equilibrium wage rate in the labor market of the Profunctia for all workers of $10.

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The cash and Bank balances of P&GLLC are $1905 and $0 respectively.

All cash transactions are meticulously recorded in a cash book in accounting. Contrast this with a cash account, which is an account that may be found in a general ledger. While a cash book can function as both a diary and a ledger, a cash account is more like a ledger in structure.

Given

The following transaction Jun 01 Cash med by The P&O LLC company during the month of June 2018 (debt balance) ved from him $25. Co by check $1,175, do Jun 05 Received from David & Co a check amounting to said, discount allowed to him $10. * chased stationary for cash $170 Jun 15 cash, $1,200 Jun 15 Cash sales for the first half of the month, 12.450 $1.250 Jun 16: Deposited * Jun 18 Wendrawn from the bank for personal expenses $100 Jun 19 issued a check amounting to $1,630 to James & Co and discount received from him $20. Jun 21 Drew from bank use, $420 Purchased Jun 24 Received a check amounting to $1.435 from Herry & Co and allowed him a discount of $15. Henry's check was deposited into the bank immediately Jun 25 Paid a check to Jacob inc amounting to $385 and received a discount of $15 Jun 27: Bought furniture for cash for office use. $380 Jun 29 Paid office Jun 30 Cash by check $350 for the second half of the month $4.550. * * Jun 30: Paid salaries by check $760 * Jun 30: Withdrew from the bank for office use $470. Record the above transactions in a cash book of P&G LLC and balance the cash book.

Required to calculate the cash book of P&GLLC and balance the cash and bank columns of the cash book.

The Following calculation is shown in the file given attached below.

Thus, the cash and Bank balances of P&GLLC are $1905 and $0 respectively

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The following statement is true of this situation: A. Selena does not have to allow Ariana to borrow the dress because a bargained for exchange has not occurred.

For a contract to be legally binding, there must be a bargained-for exchange between the parties involved. In this situation, Selena has agreed to let Ariana borrow the dress, but the exchange has not yet taken place.

Without an exchange, there is no consideration, and therefore, no valid contract has been formed. As a result, Selena is not obligated to loan the dress to Ariana.

Therefore the correct option is A.

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If the British pound depreciates against the U.S. dollar, it means that the pound is weaker relative to the dollar. This can have several implications for a U.S. based MNC that exports to Great Britain:

b. Your firm may be priced out of the U.K. market, to the extent that your dollar costs stay constant and your pound prices will rise. If the pound depreciates, it means that it will take more pounds to buy the same amount of dollars. This can make U.S. goods more expensive in the U.K. market, which can reduce demand and market share.

c. To protect U.K. market share, your firm may have to cut the dollar price of your goods to keep the pound price the same. If your firm wants to maintain its market share in Great Britain, it may have to lower its dollar prices to keep its pound prices stable. This can reduce profit margins, but it can help maintain sales volume.

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Part a. Journal entry for the date of  bond purchase is made.

Part b. Bond amortization schedule is prepared.

Part a. Journal entry for the date of bond purchase.

Bonds purchased at  premium - January 1, 2020,

Dr Bonds receivable - 300,000

Dr Premium on bonds receivable - 22,744.44

   Cr Cash 322,744.44

Part b. Bond amortization schedule.

Date   Interest       Cash           Premium           Unamortized    Carrying

         revenue      received     amortization     premium           value

1/1/20       -              -322,744.44        -                22,744.44        277,255.56

1/1/21  32,274.44   36,000        3,725.56           19,018.88         280,981.12

1/1/22 31,901.89    36,000        4,098.11             14,920.77         285,079.23

1/1/23 31,492.08   36,000        4,507.92            10,412.85         289,587.15

1/1/24 31,041.23    36,000        4,958.77             5,454.08         294,545.92

1/1/25 30,545.92  336,000     5,454.08                   0                       0

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The correct question is-

On January 1, 2020, Hi and Lois Company purchased 12% bonds having a maturity value of $300,000 for $322,744.44. The bonds provide the bondholders with a 10% yield. They are dated January 1, 2020, and mature January 1, 2025, with interest received on January 1 of each year. Hi and Lois Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified in the held-to-maturity category.

Instructions

a. Prepare the journal entry at the date of the bond purchase.

b. Prepare a bond amortization schedule.

People listening to a message on a topic that they consider is very important will probably follow the central route to persuasion.

Yes, people listening to a message on a topic that they consider to be very important are more likely to follow the central route to persuasion. The central route to persuasion is a type of cognitive processing that involves a careful evaluation of the message and its arguments, as well as the evidence presented to support those arguments. When individuals are highly motivated to process a message, they are more likely to engage in central processing, as they are more invested in forming a well-reasoned opinion or making a well-informed decision. Thus, the importance of the topic can influence the route of persuasion that individuals follow.

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People listening to a message on a topic that they consider is very important will probably follow the ________________ route to persuasion