Which of the following controls would an entity most likely use in safeguarding against the loss of trading securities?
a) An independent trust company that has no direct contact with the employees who have record-keeping responsibilities has possession of the securities.
b) The internal auditor verifies the trading securities in the entity's safe each year on the balance sheet date.
c) The independent auditor traces all purchases and sales of trading securities through the subsidiary ledgers to the general ledger.
d) A designated member of the board of directors controls the securities in a bank safe- deposit box.

Answers

Answer 1

An independent trust company that has no direct contact with the employees who have record-keeping responsibilities has possession of the securities. Option a is the correct option.

What are Trading Securities?

Trading securities refers to a type of securities, which includes both debt and equity securities, that an entity intends to sell in the near future for a profit that it anticipates will come through increases in the price of the securities. For investments in securities, this is the most typical classification.

Although it is also possible to conduct buy-and-sell transactions directly with counterparties, trading is typically conducted through an organized stock exchange, which serves as the middleman between a buyer and seller.

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Related Questions

The price of money is known as __________.
interest
inflation
insanity
bond

Answers

Answer:

I am not 100% sure but I think it is interest.

Explanation:

Lewis Co. reports the following results for May. Prepare a flexible budget report showing variances between budgeted and actual results.
Budgeted Actual
Sales 950 per unit $1,470,000
Variable expenses 380 per unit 588,000
Fixed expenses (total) $144,500 135000
Units produced and sold 1,530 1,330
List variable and fixed expenses separately.

Answers

Answer:

See below

Explanation:

Variance

Sales $1,263,500 $1,470,000 $206,500 Favourable

Less:

Variable expenses ($505,400) ($588,000) $82,600 Unfavorable

Contribution $758,100 $882,000 $123,900 Favourable

Less:

Fixed cost ($144,500) ($135,000) Favourable

Income(loss) $613,600 $747,000 $133,400 Unfavourable

Record the following transactions as general journal entries. Use the gross-price method.
Aug. 6 Purchased $830 of merchandise on account from Johnston Co. Credit terms 2/10, n/30.
8 Bought an $18,000 truck from Pillner Co., paying $3,000 down; balance on account.
13 Purchased $2,611 of merchandise for cash from Pillner and Co.
15 Paid for the August 6 purchase of merchandise from Johnston Co.
17 Purchased $1,743 of merchandise from Luis Co. Credit terms 2/10, n/30.

Answers

Answer:

General Journal Entries:

Aug. 6 Debit Inventory $830

Credit Accounts Payable (Johnston Co.) $830

To record the purchase of merchandise; Credit terms 2/10, n/30.

Aug. 8 Debit Truck $18,000

Credit Accounts Payable (Pillner Co.) $15,000

Credit Cash $3,000

To record the purchase of truck.

Aug. 13 Debit Inventory $2,611

Credit Cash $2,611

To record the purchase of inventory for cash.

Aug. 15 Debit Accounts Payable (Johnston Co.) $830

Credit Cash $813

Credit Cash Discounts $17

To record the payment on account, including discounts.

Aug. 17 Debit Inventory $1,743

Credit Accounts Payable (Luis Co.) $1,743

To record the purchase of goods; Credit terms 2/10, n/30.

Explanation:

a) Data and Analysis:

Aug. 6 Inventory $830 Accounts Payable (Johnston Co.) $830

Credit terms 2/10, n/30.

Aug. 8 Truck $18,000 Accounts Payable (Pillner Co.) $15,000 Cash $3,000

Aug. 13 Inventory $2,611 Cash $2,611

Aug. 15 Accounts Payable (Johnston Co.) $830 Cash $813 Cash Discounts $17

Aug. 17 Inventory $1,743 Accounts Payable (Luis Co.) $1,743

Credit terms 2/10, n/30.

Rouse Corporation's December 31, 2012 balance sheet showed the following: 8% preferred stock, $20 par value, cumulative, 20,000 shares authorized 10,000 shares issued $150,000 Common stock, $10 par value, 2,000,000 shares authorized 1,950,000 shares issued, 1,930,000 outstanding 19,000,000 Paid-in capital excess of par --- preferred stock 60,000 Paid-in capital excess of par --- common stock 27,000,000 Retained earnings 7,650,000 Treasury stock (20,000 Shares) 630,000 Rouse's total stockholders' equity was:

Answers

Answer:

See bellow

Explanation:

With regards to the above, Rouse total stockholder's equity is computed as;

= Preferred stock + common stock + paid in capital in excess of par (preferred stock and common stock) + retained earnings - Treasury stock

= $150,000 + $1,950,000 + $60,000 + $27,000,000 + $7,650,000 - $630,000

= $53,730,000

13) Storico Co. just paid a dividend of $3.15 per share. The company will increase its dividend by 20 percent next year and then reduce its dividend growth rate by 5 percentage points per year until it reaches the industry average of 5 percent dividend growth, after which the company will keep a constant growth rate forever. If the required return on the company’s stock is 12 percent, what will a share of stock sell for today? (4 pts)

Answers

Answer:

$61.29

Explanation:

Calculation to determine what will a share of stock sell for today

First step is to calculate the price in Year 3

P3= $3.15(1.20)(1.15)(1.10)(1.05) / (.12 – .05)

P3= $5.020785/0.07

P3=$71.72

Now Let Calculate the price of stock today using the Present Value (PV) of the first three dividends in addition with the Present Value (PV) of the stock price in Year 3:

P0= $3.15(1.20)/(1.12) + $3.15(1.20)(1.15)/1.12^²+ $3.15(1.20)(1.15)(1.10)/1.12^³+ $71.72/1.12^³

P0=$3.78/1.12+$4.347/1.2544+$4.7817/1.404928+$71.72/1.404928

P0=$3.375+3.465+3.4035+$51.048

P0= $61.29

Therefore what will a share of stock sell for today is $61.29

You and your family visit Orlando for a week. While there, you decide to go to Universal Studios. When you arrive, you notice that each family member can buy a day pass for $115 or a two-day pass for $150. If you want a three-day pass, the price is $170. Suppose your benefit, measured in utility, is equal to $120 in value the first day you go to the park, $50 more if you go a second day, and $15 more for the third day. What ticket, if any, should you buy

Answers

Answer:

the second day ticket

Explanation:

We would purchase the ticket with the highest net benefit

Net benefit = Benefit - cost of ticket

First day

Net benefit = $120 - $115 = $5

Second day

Net benefit = ($120 + $50) - $150 = $20

Third day

Net benefit = ($170 + $15) - $170 = $15

The second day yields the highest net benefit

Under the perpetual inventory system, Village Fabrics purchased 25 yards of blue plaid fabric at a cost of $2.00 per yard on June 1; on June 3, 22 yards were sold of the blue plaid; a new shipment came in with 25 more yards at a cost of $2.25 per yard on June 5; on June 15, 17 yards of the blue plaid fabric were sold; Village Fabrics purchased another 25-yard bolt at a cost of $2.50 per yard on June 19; on June 27, 6 more yards had been sold. No inventory was on hand at the beginning of the month. What is the cost of merchandise sold and cost of inventory under the FIFO method for June

Answers

Answer:

see explanation

Explanation:

FIFO Assumes that the units to arrive first will be sold last. Therefore the cost of merchandise sold is based on the earlier or old prices and the cost of inventory is based in later or recent prices.

Financial analysts have estimated the returns on shares of the Goldday Corporation and the overall market portfolio under two economic states nature as follows. For Goldday the state dependent returns are -0.04 in recession, and 0.10 in an economic boom. For the market the state dependent returns are -0.06 in recession,and 0.14 in boom. The analyst estimates that the probability of a recession is 0.50 while the probability of an economic boom is 0.50. Compute the covariance between Goldday and the market.'

Answers

Answer:

covariance = 0.0070

Explanation:

Given data :

probability of recession = 0.5 , probability of economic boom = 0.5

For Goldday corporation

During Recession

probability = 0.5

return on stocks = -0.04

expected return = 0.5 * - 0.04 = - 2.00%

deviation 1 = - 7% ( -0.04 - average return )

Prob * deviation ^2 = 0.5 * (- 7% )^2 = 0.002450

During Economic boom

probability = 0.5

return on stocks = 0.10

expected return = 0.5 * 0.10 = 5%

deviation 1 = 0.10 - average return = 7%

Prob * deviation^2 = 0.5 * ( 7%)^2 = 0.002450

Hence for Goldday corporation

average return = ∑ expected returns = 3%

variance = ∑ Prob * deviation^2 = 0.0049

std = √0.0049 = 7%

Note : perform the same calculation for the  Market

For Market

average return =  ∑ expected returns  = 4%

variance = ∑ Prob * deviation^2 = 0.01000

std = √ variance = 10%

Determine the covariance between Goldday and the MARKET

= ∑ ( deviation 1 * deviation 2 * probability )

=       recession    +  economic boom

= ( - 7% * - 10% * 0.5 ) + ( 7% * 10% * 0.5 )

= 0.0035 + 0.0035 = 0.0070  --------->  answer

Kyle owned a small business that sold and repaired several styles of bicycles. Last month, Kyle had sales of $15,000 and the costs of operating his business were $12,300.
Which of the following is true about Kyle's business?

The business earned a profit.

The business should focus on expansion.

The business experienced a loss.

The business is not capitalizing on a need

Answers

Answer:

The business earned a profit.

The OYB Company is performing an annual evaluation of two of its suppliers: X Company and the Y Company. You have collected the following information: Performance Criteria X Company Score Y Company Score Weight Product Availability 75 80 0.25 Responsive 75 80 0.10 On-time delivery 80 85 0.25 % of Delivery Correct/No Damage 90 95 0.15 Communication of Delays 95 65 0.15 Business (Info Sharing/Attitudes) 85 75 0.10 Total Score 82.5 80.75 Which statements are true? Group of answer choices If OYB designates scores of 70-90 as "Certified: meeting performance standards", both companies are "Certified" suppliers. X Company has a higher evaluation. Y Company moves to the "Preferred" category since the most important parameters, on-time delivery and product availability, are higher with Y Company. b and c only a and b only

Answers

Answer:

The OYB Company

The true statements are:

a. If OYB designates scores of 70-90 as "Certified: meeting performance standards", both companies are "Certified" suppliers.

b. X Company has a higher evaluation.

Therefore,

a and b only

Explanation:

a) Data and Calculations:

Performance Criteria  X Company Score  Y Company Score   Weight Product Availability                   75                           80                  0.25

Responsive                               75                           80                  0.10

On-time delivery                      80                           85                  0.25

% of Delivery Correct/

No Damage                            90                           95                  0.15

Communication of Delays      95                           65                  0.15

Business

(Info Sharing/Attitudes)         85                            75                  0.10

Total Score                             82.5                         80.75

Which of the followings are true or false.

a. Under regional trade agreements, several countries eliminate tariffs among themselves and lower tariffs against all other countries.
b. Regional trade agreements contradict GATTâs most favored nation principle.
c. Each NAFTA member country keeps its own tariffs with the countries outside NAFTA.
d. A good imported into Mexico from China will not be granted duty-free access to the U.S. market if no value is added to this good in Mexico.
e. Rules of origin specify the types of goods that can be shipped duty-free within a free trade area.
f. Rules of origin specify the types of goods that can be shipped duty-free within a customs union.

Answers

Answer:

a. true

b. false

c. true

d. true

e. false

f. true

Explanation:

a. Regional trade agreements encourage free movement of goods and services across the borders of regional bodies.

b. The General Agreements on Tariffs and Trade (GATT) were concluded in Geneva by 23 countries in 1947. The GATT minimized international trade barriers through tariffs and trade regulations.

c. NAFTA means the North American Free Trade Agreement for Canada, Mexico, and the United States.  NAFTA eliminated most of the trade tariffs among these three countries.  In 2020, it was replaced by the United States-Mexico-Canada Agreement (USMCA).

d. Rules of Origin determines the source of a product because trade duties and restrictions depend on the country of origin of a product.

Sunland Company purchased a new machine on October 1, 2022, at a cost of $80,360. The company estimated that the machine has a salvage value of $7,910. The machine is expected to be used for 70,800 working hours during its 7-year life. Compute the depreciation expense under the straight-line method for 2022 and 2023, assuming a December 31 year-end.

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Purchase price= $80,360

Salvage value= $7,910

Useful life= 7 years

To calculate the annual depreciation, we need to use the following method:

Annual depreciation= (original cost - salvage value)/estimated life (years)

Annual depreciation= (80,360 - 7,910) / 7

Annual depreciation= $10,350

2022:

Annual depreciation= (10,350/12)*2= $1,725

2023:

Annual depreciation= $10,350

Jake's Sound Systems has 210,000 shares of common stock outstanding at a market price of $36 a share. Last month, Jake's paid an annual dividend in the amount of $1.593 per share. The dividend growth rate is 4%. Jake's also has 6,000 bonds outstanding with a face value of $1,000 per bond. The bonds carry a 7% coupon, pay interest annually, and mature in 4.89 years. The bonds are selling at 99% of face value. The company's tax rate is 34%. What is Jake's weighted average cost of capital

Answers

Answer:

WACC = 6.92%

Explanation:

total equity = 210,000 x $36 = $7,560,000,weight of equity = 56%

cost of equity:

36 = 1.65672 / (Re - 4%)

Re = 8.602%

total bonds = $5,940,000, weight of bonds = 44%

bond YTM = 7.24%

after tax cost = 7.24% x 66% = 4.78%

WACC = (.56 x 8.602$) + (.44 x 4.78%) = 4.817 + 2.103 = 6.92%

YTM = (70 + 10/4.89) / (1990/2) = 72.04 / 995 = 7.24%

715

Newspapers in the nation of Hasalot report a significant increase in money supply during the past few months. This information indicates that Hasalot may experience a serious recession in the near future.
t or f

Answers

This information indicates that Hasalot may experience a serious recession in the near ... report a significant increase in money supply during the past few months.

Newspapers in the nation of Hasalot report a significant increase in money supply during the past few months. This information indicates that Hasalot may experience a serious recession shortly. The above statement is true.

What do you mean by recession?

When there is a general fall in economic activity, there is a recession, which is a contraction of the business cycle in economics. Recessions typically start when consumer spending falls dramatically across the board.

Recessions are defined as severe, widespread, and sustained declines in economic activity. Although it is generally accepted that two successive quarters of minus the gross domestic product (GDP) development indicate a recession, many people use more sophisticated metrics to determine if the economy is in a downturn.

Less money is moving around in the business as well as the stock market falls during a recession. Due to the uncertainties brought on by growing inflation, novice investors will dump their equities. People start to leave the stock market in search of more money and security, which drives down share values even more.

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Which of the following principles are important to keep in mind when establishing a forecasting process within your organization: A) Convergence: Allowing individuals within your organization to discuss and brainstorm together as a group before submitting their forecasts to ensure that they have as much relevant information as possible. B) Incentives: Ensuring that individuals are incentivized to report their forecast accurately. C) Diversity: Invite a diverse set of individuals from across the company to participate in the forecasting process.

Answers

Answer: A, B, and C

Explanation:

When forecasting, it is important that the cognitive resources of a diverse range of people are used. This is why it is important that a diverse set of individuals in the organization are allowed to discuss and brainstorm together as a group so as to come up with the best forecasts.

Individuals should also be incentivized to forecast accurately. These incentives can either reward accuracy or punish overforecasting such that the individuals try their best to forecast accurately.

Raspberry Company's actuary has computed its prior service cost to be $8,000,000. Raspberry amortizes the prior service cost by the straight-line method over the remaining 20-year service life of its active employees. During the current year, Raspberry also recognizes service cost of $560,000 and interest cost of $100,000. At the beginning of the year, the plan assets were $1,500,000, and the company expects to earn 10% on its plan assets. Compute Raspberry's pension expense for the current year.

Answers

Answer: $910,000

Explanation:

Pension expense is calculated by the formula:

= Prior Service cost  for the year+ Service cost + Interest cost - Expected return on plant assets

Prior Service cost = Prior service cost / Service life of active employees

= 8,000,000 / 20

= $400,000

Expected return on plan assets = Plan assets * Interest rate

= 1,500,000 * 10%

= $150,000

Pension expense = 400,000 + 560,000 + 100,000 - 150,000

= $910,000

Starbright manufactures child car seats, strollers, and baby swings. Starbright's manufacturing costs are budgeted as follows: Factory utilities: $85,000 Factory foremen salaries: $86,000 Machinery setup costs: $30,000 Total manufacturing overhead: $201,000 The company uses activity-based costing to allocate its manufacturing overhead costs to products based on the following schedule: Overhead Cost Allocation Base Estimated Activity Level Factory Utilities Direct labor-hours 14,500 Factory foremen salaries Machine hours 18,850 Setup costs Number of production runs 137 During the current month, the following levels of activities were incurred: Car Seats Strollers Baby Swings Total Direct Labor Costs $ 41,800 $ 71,250 $ 24,700 $ 137,750 Direct Labor Hours 4,400 7,500 2,600 14,500 Machine Hours 5,450 10,000 3,400 18,850 Production Runs 35 62 40 137 Units Produced 1,100 3,000 970 5,070 What are the factory foremen salaries allocated to Car Seats during the current month

Answers

Answer: $24865

Explanation:

The factory foremen salaries allocated to car Seats during the current month will be calculated as:

Factory foremen salaries = $86,000

Factory foremen salaries Machine hours = 18,850

Machine Hours for car seats = 5,450

Therefore, the factory foremen salaries allocated to car Seats during the current month will be:

= (86000 / 18850) × 5450

= $24865

During January, Luxury Cruise Lines incurs employee salaries of $2.4 million. Withholdings in January are $183,600 for the employee portion of FICA, $360,000 for federal income tax, $150,000 for state income tax, and $24,000 for the employee portion of health insurance (payable to Blue Cross Blue Shield). The company incurs an additional $148,800 for federal and state unemployment tax and $72,000 for the employer portion of health insurance.
Record the employee salary expense, withholdings, and salaries payable.
This is what i have so far please help!
Debit 2Million
Credit FICA 153,000
Credit Income Tax 425000
Credit Account payable ????
Credit Salaries Payable ????

Answers

Answer and Explanation:

The journal entry to record the  employee salary expense, withholdings, and salaries payable is shown below:

Salaries expense Dr $2,400,000

     To Income tax payable  ($360,000 + $150,000) $510,000

     To FICA tax payable $183,600

     To Account payable $24,000

     To Salaries payable $1,682,400

(being employee salary expense, withholdings, and salaries payable is recorded)

Here the expenses are debited and payable are credited as it increased the expenses and liabilities

Contribution Income Statement and Operating Leverage
Willamette Valley Fruit Company started as a small cannery-style operation in 1999. The company now processes, on average, 20 million pounds of berries each year. Flash-frozen berries are sold in 30 pound packs to retailers. Assume 650,000 packs were sold for $75 each last year. Variable costs were $42 per pack and fixed costs totaled $14,250,000.Enjoy the berry best blueberries in the world!" The selling price is $90 per crate, variable costs are $80 per crate, and fixed costs are $280,000 per year. In the year 2017, Stateline Berry Farm sold 50,000 crates.
Prepare a contribution income statement for the year ended December 31, 2017. HINT: Use a negative sign with both "costs" answers.
STATELINE BERRY FARM
Contribution Income Statement
For the Year Ended December 31, 2017
Sales
Variable costs
Contribution margin
Fixed costs
Net income

Answers

Answer:

See below

Explanation:

Contribution income statement for the year ended, December 31, 2017

Sales ($90 per crate × 50,000 crates)

$4,500,000

Less:

Variable costs ($80 per crates × 50,000 crates)

($4,000,000)

Contribution margin

$500,000

Less:

Fixed costs

($280,000)

Net income

$220,000

Dana Co. had a deferred tax liability balance due to a temporary difference at the beginning of 2019 related to $900,000 of excess depreciation. In December of 2019, a new income tax act is signed into law that lowers the corporate rate from 40% to 30%, effective January 1, 2021. If taxable amounts related to the temporary difference are scheduled to be reversed by $450,000 for both 2020 and 2021, Dana should increase or decrease deferred tax liability by what amount

Answers

Answer:

$45,000 decrease

Explanation:

Calculation to determine the amount that Palmer should increase or decrease deferred tax liability

Increase or decrease deferred tax liability =$450,000 × (.30 - .40)

Increase or decrease deferred tax liability=-$45,000 decrease

Therefore Dana should DECREASE deferred tax liability by $45,000

at a higher price the quantity supplied of a product typically is

higher or lower

Answers

Answer:

The law of supply states, that higher prices lead to higher quantities of things.

Explanation:

I searched it up. I was confused. Sorry for searching it up.

Adkins Bakery uses the modified half-month convention to calculate depreciation expense in the year an asset is purchased or sold. Adkins has a calendar year accounting period and uses the straight-line method to compute depreciation expense. On March 17, 2018, Adkins acquired equipment at a cost of $220,000. The equipment has a residual value of $43,000 and an estimated useful life of 4 years. What amount of depreciation expense will be recorded for the year ending December 31, 2018

Answers

Answer:

Depreciation expense= $36,875

Explanation:

Under the straight line method of depreciation, the cost of an asset less the salvage value is spread equally over the expected useful life.

An equal amount is charged as annual depreciation over the life of the asset. The annual depreciation is calculated as follows:

Annual depreciation:  

= (cost of assets - salvage value)/ Estimated useful life

Cost - 220,000

Residual value = 43,000

Estimated useful life = 4 years

Annual depreciation = (220,000- 43,000)/4 =44,250

Annual depreciation = 44,250.

Under the half-month convention, a full month depreciation is charged where an asset is first put to at the middle month of the month.

Thus March 17, 2018 to December 2018 is taken to be 10 full months

Depreciation expense = 44,250.× 10/12 = 36,875

Depreciation expense= $36,875

Arizona Desert Homes (ADH) constructed a new subdivision during 2020 and 2021 under contract with Cactus Development Co. Relevant data are summarized below: Contract amount $ 3,000,000 Cost: 2020 1,200,000 2021 600,000 Gross profit: 2020 800,000 2021 400,000 Contract billings: 2020 1,500,000 2021 1,500,000 ADH recognizes revenue over time with respect to these contracts. What would be the journal entry made in 2020 to record revenue

Answers

Answer:

Dr Construction $800,000

Dr Cost of construction $1,200,000

Cr Revenue form long-term contracts $2,000,000

Explanation:

Preparation of the journal entry made in 2020 to record revenue.

Based on the information given What would be the journal entry made in 2020 to record revenue is

Dr Construction $800,000

Dr Cost of construction $1,200,000

Cr Revenue form long-term contracts $2,000,000

($800,000+$1,200,000)

(Being to record revenue)

Returns Outwards is the same as purchases returns.
2 points
True
False
Which of the followin​

Answers

True because they are same

The 2017 and 2016 balance sheets of Rabb Corporation follow. The 2017 income statement is also provided. Rabb had no noncash investing and financing transactions during 2017. During the​ year, the company sold equipment for $15,100​, which had originally cost $13,500 and had a book value of $10,500. The company did not issue any notes payable during the year but did issue common stock for $31,000. The company purchased plant assets and​ long-term investments with cash.
Requirements
1. Prepare the statement of cash flows for RabbRabb Corporation for 20172017 using the indirect method.
2. Evaluate the​ company's cash flows for the year. Discuss each of the categories of cash flows in your response.

Answers

Answer:

I looked for the missing information (IS & BS) since the information was missing

Statement of cash flows

Cash flows from operating activities:

Net income                            $183,500

Adjustments to new income

Depreciation $5,900

Gain on sale of equipment ($4,600)

Increase in accounts receivable ($3,200)

Decrease in inventory $6,500

Increase in prepaid insurance ($700)

Decrease in account payable ($2,600)

Decrease in wages payable ($4,400)

Increase in interest payable $2,100

Increase in taxes payable $5,400

Decrease in accrued expenses payable ($4,000)

Total cash flow provided by operating activities $183,900

Cash flow from investing activities:

Cash provided by sale of equipment $15,100

Cash paid for investments ($117,000)

Cash paid for P, P & E ($27,500)

Total cash flow from investing activities ($129,400)

Cash flow from financing activities:

Cash paid for long term debt ($34,000)

Dividends paid ($22,300)

Common stocks issued $31,000

Total cash flow from financing activities ($25,300)

Net increase in cash $29,200

Beginning cash balance $20,500

Ending cash balance $49,700


What does the CVS Health Corporate Integrity agreement reinforce?

Answers

Explanation:

OLICY SUMMARY

CVS Health® (the “Company”) entered into a Corporate Integrity Agreement (“CIA”) with the

Office of Inspector General, Department of Health and Human Services (“OIG”) in October

2016 to resolve allegations concerning certain business practices of the Company’s Omnicare®

business unit. The CIA requires that CVS Health develop and implement a Policy regarding

certain federal healthcare program requirements and make this Policy available to “Covered

Persons”, which is a defined term under the CIA, and includes certain colleagues, vendors,

subcontractors, customers and other third parties.

This Policy outlines the requirements for Covered Persons as required by the CIA. Specifically,

this Policy is designed to ensure that Covered Persons understand the elements of the Anti-

Kickback Statute and Stark Law and the obligation to report violations and/or seek guidance

when necessary. The Company is committed to complying with all Federal health care program

It reinforces strong commitment to compliance with the law.

Corporate Integrity Agreements are those agreements that exists between the the department of health of the United States and the CVS which is a health provider.

These Corporate Integrity Agreements reinforces the willingness to comply with the law and to stay strongly committed to high ethical standards.

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Simon lost $7,100 gambling this year on a trip to Las Vegas. In addition, he paid $2,730 to his broker for managing his $273,000 portfolio and $500 to his accountant for preparing his tax return. In addition, Simon incurred $3,390 in transportation costs commuting back and forth from his home to his employer's office, which were not reimbursed. Calculate the amount of these expenses that Simon is able to deduct (assuming he itemizes his deductions).

Answers

Answer:

The Deductible amount = $0

Explanation:

The Deductible amount = $0

Reason -

Gambling losses are deductible to extent of winnings. As there is no winning, loss of $7,100 is not deductible.

Simon paid $2,730 to his broker for managing his portfolio and $500 to his accountant for preparing his tax return.

Both investment fees and tax preparation fees were in the past (before 2018) allowed under miscellaneous itemized deductions to the extent the total miscellaneous itemized deductions exceeded 2 percent of taxpayer's adjusted gross income.

However, in 2018 miscellaneous itemized deductions are no longer available.

Hence for 2018 investment fees and tax preparation fees are not deductible.

Transportation Cost of $3,390 for commuting back and forth from home to employer's office is not deductible.

As per IRS commuting expenses are personal expense.

As such:

Deductible amount = $0

The underlying principle of the temporal method is Group of answer choices all balance sheet accounts are translated at the current exchange rate, except stockholder equity. monetary balance sheet accounts should be translated at the spot rate; nonmonetary accounts are translated at the historical rate in effect when the account was first recorded. monetary accounts are translated at the current exchange rate; other accounts are translated at the current exchange rate if they are carried on the books at current value; items carried at historical cost are translated at historic exchange rates. assets and liabilities should be translated based on their maturity.

Answers

Answer:

monetary accounts are translated at the current exchange rate; other accounts are translated at the current exchange rate if they are carried on the books at current value; items carried at historical cost are translated at historic exchange rates.

Explanation:

The principle of the temporal method means that the accounts that are monetary in nature would be transform at the current or present exchange rate, also the other account would be transform but they should be at the current value. In addition to this, if the items are at historical cost so they should be transform at historic exchange rates

Therefore the last 2nd option is correct

11) Domergue Corp. currently has an EPS of $3.76, and the benchmark PE for the company is 21. Earnings are expected to grow at 5.1 percent per year. (4 pts.) a) What is your estimate of the current stock price? b) What is the target stock price in one year? c) Assuming the company pays no dividends, what is the implied return on the company’s stock over the next year?

Answers

Answer:

(a) 78.96

(b) 82.99

(c) 5.10

Explanation:

The current stock price can be calculated as follows

= 3.76 × 21

= 78.96

The target stock price in one year can be calculated as follows

= 3.76(1+5.1%)×21

= 3.76×(1+0.051)×21

= 3.76×1.051×21

= 82.99

The implied return on company's stock over one year can be calculated as follows

= 82.99-78.96/78.96

= 4.03/78.96

= 0.0510× 100

= 5.10

In the current year, Jeanette, an individual in the 24% marginal tax bracket, recognized a $20,000 long-term capital gain. Also in the current year, Parrot Corporation, a calendar year C corporation, recognized a $20,000 long-term capital gain. Neither taxpayer had any other property transactions in the year. What tax rates are applicable to these capital gains

Answers

Answer:

Capital gains tax rate applicable to Jeanette

Capital gains tax rate applicable to Parrot Corporation

Explanation:

Jeanette's capital gains tax liability = $20,000 x 15% = $3,000

Parrot Corporation's capital gains tax liability = $20,000 x 21% = $4,200

Corporations pay the same tax rate for ordinary income or for capital gains, but individuals have different tax rates.

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