IAS 2 Inventories specifies expenses that should be included in year-end inventory values. These could include: (i) marketing and selling overhead (ii) variable production overhead (iii) general management overhead (iv) factory management overhead allocated to production (v) cost of delivering raw materials to the factory (vi) abnormal increase in overhead charges caused by unusually low production leveis due to the exceptionally hot weather. Which THREE of the above are allowable by IAS 2 . as expenses that should be included in the cost of finished goods inventories?
Answers
The allowable expenses that should be included are (i) variable production overhead, (iii) general management overhead, and (iv) factory management overhead allocated to production.
IAS 2 specifies that the cost of inventories should include all costs incurred to bring the inventories to their present location and condition. Variable production overhead represents the indirect costs directly related to the production process, such as utilities or indirect labor. General management overhead refers to the administrative costs associated with running the business, while factory management overhead allocated to production represents the specific costs related to managing the production facility.
On the other hand, expenses such as marketing and selling overhead, cost of delivering raw materials, and abnormal increase in overhead charges due to weather conditions are not considered allowable by IAS 2 as direct costs of producing finished goods. These expenses are typically classified as period costs and are recognized as expenses in the period incurred, rather than being included in the cost of inventory.
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Related Questions
Solution to retain strong relationship between producers and consumers in tanzania
Answers
The best solution to retain strong relationship between producers and consumers in Tanzania is to nuture and promote more consumer relationship.
A consumer relation entails a producer's management of its interactions with previous, current and potential consumers.
The consumer relationship is essential to promote and nurture positive relationships with the producer and consumer through interactions and sharing of experiences
Hence, the best solution to retain strong relationship between producers and consumers in Tanzania is to nuture and promote more consumer relationship.
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explain why hands-on activities and exploration are effective and use a specific example of a hands-on activity in your explanation.
Answers
Answer:
People learn by doing and experiencing things rather than just hearing about them. This is called hands-on learning. It is called "hands-on" because these activities usually require the use of the hands. For example, children might use manipulatives like cubes and boxes to learn about math, instead of just being taught the theory through books or pencil and paper exercises.
Young children learn best by doing, as this is their innate method of acquisition of new skills and knowledge. A child learns how to do things with their hands and body from the moment they are born. Play is still the best way to learn new things until they reach school age and beyond.
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what is ergonomics? explain the human relation aspect
with manufacturing and products with a
suitable example?
a) What is ergonomics? Explain the human relation aspect with manufacturing and products with a suitable example TAXI
Answers
Ergonomics is a branch of science that aims to develop safe and effective working conditions that maximize efficiency while minimizing injury risk and discomfort. The main objective of ergonomics is to fit the work environment and job requirements to the needs of the worker.
It focuses on designing equipment, tools, and work processes that can be used by people effectively, safely, and comfortably. The term "ergonomics" is derived from two Greek words, "ergon," which means "work," and "nomoi," which means "laws."The human relation aspect of ergonomicsHuman relations plays a vital role in the development of ergonomics. The main aspects of human relations that are considered in ergonomics are as follows:
Physical aspects: Ergonomics focuses on the human body's physical aspects and the physical demands that arise from work. The aim is to develop jobs and work environments that allow workers to use their bodies safely and comfortably.
Psychological aspects: Ergonomics aims to develop jobs and work environments that promote worker well-being. The psychological aspects of work are essential to a person's job satisfaction, motivation, and productivity.
Social aspects: Ergonomics considers the social environment of work. It focuses on the interaction between workers, management, and colleagues and aims to develop a positive and cooperative working environment.
Manufacturing and products play a crucial role in the development of ergonomics. The design and manufacture of products must be compatible with the human body's characteristics. Ergonomic design must take into account the worker's needs, the product's intended use, and the work environment. An ergonomic design helps to reduce the risks of injury and illness associated with work. The following are some examples of ergonomic design:
Taxis: The design of taxis has undergone several changes to make them more ergonomic. The seats are designed to provide adequate support to the lower back. The taxi driver's seat has been designed to be adjustable, allowing drivers to find a comfortable position. The controls and switches are placed within easy reach of the driver, minimizing the need for the driver to stretch or move excessively. The aim is to reduce the risk of injury or discomfort associated with driving a taxi.
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On January 1, Novak Corp. Had 62,000 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occurred. Apr. 1Issued 13,950 additional shares of common stock for $12 per share. June 15Declared a cash dividend of $1. 60 per share to stockholders of record on June 30. July 10Paid the $1. 60 cash dividend. Dec. 1Issued 6,200 additional shares of common stock for $11 per share. Dec. 15Declared a cash dividend on outstanding shares of $1. 70 per share to stockholders of record on December 31.
Prepare the entries, if any, on each of the three dates that involved dividends. (Record journal entries in the order presented in the problem. Credit account titles are automatically in is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e. G. 1,225. )
Date Account Titles and Explanation Debit Credit
Answers
The journal entries for the dividend-related transactions are as follows:
On June 15, Retained Earnings is debited and Dividends Payable is credited when a cash dividend of $1.60 per share is declared.On July 10, Dividends Payable is debited, and Cash is credited when the dividend is paid.On December 15, Retained Earnings is debited, and Dividends Payable is credited when a cash dividend of $1.70 per share is declared.June 15
Retained Earnings 99,200
Dividends Payable 99,200
(To record declaration of cash dividend)
On June 15, a cash dividend of $1.60 per share was declared. This declaration reduces the retained earnings (an equity account) and establishes a liability called dividends payable.
July 10
Dividends Payable 99,200
Cash 99,200
(To record payment of cash dividend)
On July 10, the previously declared cash dividend of $1.60 per share was paid to the stockholders. The dividends payable liability is decreased, and an equal amount is debited to the cash account as it is paid out to the stockholders.
Dec. 15
Retained Earnings 105,400
Dividends Payable 105,400
(To record declaration of cash dividend)
On December 15, a cash dividend of $1.70 per share was declared. This declaration reduces the retained earnings (an equity account) and establishes a liability called dividends payable.
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By hiring your children, you can
pay low wages.
show how much you care.
transfer wealth without estate taxes.
avoid payroll taxes. (Not the correct answer)
Answers
Answer: transfer wealth without estate taxes.
Explanation:
There are several methods to avoid having to pay estate taxes when passing on wealth to your children and this is one of them. By paying your children more than you should actually be paying them, this would be counted as payroll.
Of course your children will just get charged higher payroll taxes but you would have avoided estate taxes. Other methods include gifting them money up to a certain extent every year or using a Grantor Retained Annuity Trust.
what is consumer's Equilibrium?
Answers
Answer:
\( \huge{ \red{A} \green{N} \blue{S} \orange{W} \pink{E} \red{R} \blue{:-}}\)
When consumers make choices about the quantity of goods and services to consume, it is presumed that their objective is to maximize total utility. In maximizing total utility, the consumer faces a number of constraints, the most important of which are the consumer's income and the prices of the goods and services that the consumer wishes to consume. The consumer's effort to maximize total utility, subject to these constraints, is referred to as the consumer's problem. The solution to the consumer's problem, which entails decisions about how much the consumer will consume of a number of goods and services, is referred to as consumer equilibrium.
What is a promotional mix definition?
Answers
In marketing, the promotional mix portrays a mix of special factors picked by advertisers to help a firm arrive at its objectives.
A promotional mix blend is a mix of showcasing strategies including promoting, deals, advertising and direct showcasing to accomplish a particular showcasing objective. The special blend is normally just a piece of a bigger promoting blend. You might decide to utilize a couple of strategies or conclude that a blend of every one of them may be best for your mission. A promotional mix blend is essential for the general promoting blend, which is the primary model many organizations use. The showcasing blend is comprised of four fundamental parts that can shape areas of strength when utilized together: Price, Product, Promotion and Place, also called the 4Ps of Marketing.
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The answers for rectification of errors accountancy
Answers
The answers for rectification of errors accountancy assuming that suspense account was opened.
What is the solution?Solution:
Rectification Entries in Journal
Date Particulars LF Amt(Dr) Amt(Cr)
1 Depreciation A/c Dr 4000
To Suspense A/c 4000
(Depreciation on machinery
was not posted to depreciation
account, now rectified)
2 Suspense A/c Dr 5000
To Debtor's A/c 5000
(Bad debts written-off were
not posted to debtor's
account, now rectified)
3 Discount Allowed A/c Dr 100
To Suspense A/c 100
(Discount allowed to customer,
not posted to discount account,
now rectified)
4 Drawings A/c Dr 800
To Suspense A/c 800
(Goods withdrawn for personal
use, not recorded in drawings
account, now rectified)
5 Bills Receivable A/c Dr 2000
To Suspense A/c 2000
(Bills receivable from a debtor
was not recorded in bills
receivable account, now rectified)
Suspense A/c
Date Particulars JF Amt(Rs) Date Particulars JF Amt(Rs.)
Debtor's A/c 5000 Depreciation A/c 4000
Balance b/d 1900 Discount Allowed A/c 100
Drawings A/c 800
Bills Receivable A/c 2000
6900 6900
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Explain a trend and the main reason for boards of directors and shareholders becoming more active in the operations of publicly held corporations.
Answers
A significant trend in recent years has been the increased active involvement of boards of directors and shareholders in the operations of publicly held corporations.
There are several reasons behind this trend:
1. Corporate Governance Reforms: Corporate scandals and financial crises in the early 2000s, such as Enron and WorldCom, highlighted the need for stronger corporate governance practices. In response, regulatory bodies and governments implemented reforms aimed at enhancing transparency, accountability, and shareholder rights. These reforms have empowered boards of directors and shareholders to take a more active role in overseeing and influencing corporate operations.
2. Evolving Business Environment: Rapid technological advancements, globalization, and increasing market competition have heightened the complexity and challenges faced by corporations. In this dynamic environment, boards and shareholders recognize the need to stay engaged and informed about business operations, emerging risks, and strategic opportunities to safeguard their interests and ensure long-term sustainability.
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Solar energy is the least expensive source of renewable energy in the United States. True False
Answers
Answer:
False
Explanation:
Solar energy is one of the most expensive energy sources out there look it up!
Answer:
False
I think
if a firm offers the same product for domestic and foreign markets, the company is demonstrating which type of product strategy?
Answers
Offering the same product to domestic and international markets is an example of a straight-extension approach.
International trade was largely responsible for the growth of the global economy. Events on a global scale have an effect on supply and demand, which in turn affect prices in the global economy.
For instance, a political shift in Asia might result in a rise in labour costs. This may result in a rise in production costs for an American shoe company with operations in Malaysia, which would increase the price of a pair of sneakers that an American customer might purchase at their local mall.
According to the concept of comparative advantage, any country would ultimately accept these realities and give up trying to produce the more expensive goods domestically in favour of trading. In actuality, Portugal and England would likely both stop producing wine.
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You bought materials for cash $2,000. Is this...
a.) Assets
b.) Liability
c.) Owner's Equity
d.) Revenue
e.) Expense
Answers
a retailer returns $400 worth of inventory to a manufacturer and receives a full refund. what accounts recognize this return before the retailer remits payment to the manufacturer?
Answers
The accounts that recognize the return of inventory and the refund before the retailer remits payment to the manufacturer include Accounts Payable, Inventory, Cost of Goods Sold (COGS), Sales Returns and Allowances, and Cash.
Accounts Payable: The retailer decreases its accounts payable balance by $400 to reflect the return of inventory and the corresponding decrease in the amount owed to the manufacturer. Inventory: The retailer decreases its inventory account by $400 to adjust for the returned goods.
Cost of Goods Sold (COGS): The retailer reduces its COGS by $400 to reflect the fact that the returned inventory is no longer considered sold and should not be included in the cost of goods sold. Sales Returns and Allowances: A contra-revenue account, such as Sales Returns and Allowances, is credited by $400 to recognize the decrease in revenue resulting from the returned inventory.
Cash (or Accounts Receivable): If the retailer has already made the payment to the manufacturer, it would need to account for the refund received and record an increase in cash. However, if the payment is pending, no entry would be made in the cash account until the retailer remits payment to the manufacturer.
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ICE is a non-profit organization that runs awareness campaigns and research programs that provide data to initiate the process of legislative changes on various aspects of the environment like forest cover, nuclear fuel, endangered species and others. The ICE operates through networks of grass-root level researchers who are grouped into flexible project teams whose roles and duties change with each new project. The ICE believes its employees to be like family and an informal environment pervades its functioning without any compromises being made in the efficiency. Recently, the project manager of the rainwater harvesting pilot project in the suburbs has been informed of two delays in the project. When the third extension request came to him, he looked into the matter by speaking individually with the five team members. Which of the following complaints by the team members, if true, would indicate the presence of social loafing in the team?
A) The team members were dissatisfied with the compensation package as they felt they were putting in a lot of work and being paid relatively less.
B) Nancy, one of the new team members, reported that she felt the team was not cohesive enough.
C) The scarcity of funds was one of the major concerns that all the team members mentioned.
D) Two of the most experienced employees on the team reported having to shoulder a disproportionate amount of the current workload and asked for an internal transfer.
E) A team member complained that the residents of the suburb in which they were working were uncooperative and did not accept their most cordial requests for helping in data collection.
Answers
Answer: D. Two of the most experienced employees on the team reported having to shoulder a disproportionate amount of the current workload and asked for an internal transfer.
Explanation:
Social loafing means when an individual exerts less effort in order to achieve a particular goal when the individual is part of a group but when the individual works alone , he or she works harder and exerts more effort.
Based on the information given, the presence of social loafing in the team will be that "Two of the most experienced employees on the team reported having to shoulder a disproportionate amount of the current workload and asked for an internal transfer".
Here, there's dispersion of responsibility as the results in he group group can't be attributed to a particular employee. In such case, the employees may be tempted to wanting to work alone.
In our model of aggregate supply and aggregate demand, how does expansionary monetary policy work to increase real GDP and the price level? Sort the following in the order in which they occur. Sorting Aggregate demand increases Inventories begin to fall The aggregate quantity demanded exceeds aggregate quantity supplied The federal funds rate falls Planned investment spending rises as interest rates fall A new equilibrium is reached, GDP is higher and the price level is higher
Answers
Expansionary monetary policy works to increase real GDP and the price level through a process that starts with a decrease in the federal funds rate.
This decrease in interest rates leads to an increase in planned investment spending and, consequently, an increase in aggregate demand. As aggregate demand increases, inventories begin to fall as firms struggle to keep up with demand. This creates a situation where the aggregate quantity demanded exceeds the aggregate quantity supplied, putting upward pressure on both prices and output.
Therefore, the correct order in which these events occur is:
The federal funds rate falls
Planned investment spending rises as interest rates fall
Aggregate demand increases
Inventories begin to fall
The aggregate quantity demanded exceeds aggregate quantity supplied
A new equilibrium is reached, GDP is higher and the price level is higher
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How does a market economy answer the 3 basic economic questions?
Answers
A market economy answers the 3 basic economic questions, Key terms. In its purest form, a market economy answers the three economic questions by allocating resources and goods through markets, where prices are generated. In its purest form, a command economy answers the three economic questions by making allocation decisions centrally by the government.
An economy is a system of interconnected production and consumption activities that ultimately determine the allocation of resources within a group. The production and consumption of goods and services as a whole meet the needs of the people who live and work there.
A nation's economy is the wealth it derives from business and industry. The Japanese economy grew by more than 10% every year. 3. Uncountable nouns. The economy is about using the minimum amount of money, time, or other resources necessary to accomplish something and not wasting anything. Economic growth increases government capacity and the supply of public goods. As the economy grows, the state taxes these revenues, providing the capacity and resources necessary to provide the public goods and services that citizens need, such as health care, education, social protection, and basic public services. You can get
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Which of the following are characteristics of a scarce resource?
Choose 1 answer:
Choose 1 answer:
(Choice A)
A
The supply of the resource exceeds the demand of the resource.
(Choice B)
B
There is a fixed quantity of the resource available but no demand for it.
(Choice C)
C
There is a demand for that resource with limited supply.
(Choice D)
D
There is limited supply of a resource with no demand for that resource.
(Choice E)
E
The resource has unlimited supply and limited demand.
Answers
There is a demand for that resource with limited supply are characteristics of a scarce resource. When the demand for a natural resource exceeds the supply, resource scarcity results, which causes the stock of those resources to decrease.
As a result of rising costs that make the demand resource less accessible to those who are least well-off, this might result in unsustainable supply growth and an increase in inequality. When there aren't enough resources to meet everyone's needs, there is scarce resource. Oil is among the most well-known instances of how resource scarcity affects the United States. Local gas prices will surely climb when oil prices around the world do.
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What are the four parts of the SWOT analysis?
Answers
Answer:
Strengths, Weaknesses, Opportunities, and Threats
Explanation:
Answer:
Strengths, Weaknesses, Opportunities, Threats. AKA. SWOT.
Explanation:
A SWOT analysis is a technique for assessing these four aspects of your business.
Im going to skyveiw!!!??
Answers
______ Is a market in which a large number of suppliers compete with each other to satisfy the needs and wants of a large numbers of consumers at a competitive price.???
Answers
Answer : Monopolistic competition
Answer:
Monopolistic Competition
Explanation:
In a monopolistic competitive market, there are large numbers of sellers who do not sell identical products instead they sell differential products. They compete with each other at a competitive price. The products could be differentiated in many ways including quality, style, location and even brand name. Since they compete at a competitive price, if there is a substantial rise in the price of any of the products, the buyers could quickly shift from one product to another. The most crucial factor behind product differentiation is because of geographical factors. Under a monopolistic competitive market, the sellers do not have any influence over customer loyalty and limited control over the price.
Which group of texans improved their conditions in education when the organization lulac was created
Answers
The group of Texans that improved their conditions in education when the organization LULAC (League of United Latin American Citizens) was created is Mexican Americans.
LULAC was established in 1929 to advocate for the civil rights and equal opportunities for Mexican Americans in the United States. One of the key areas of focus for LULAC has been improving education for Mexican Americans. At the time of LULAC's formation, Mexican Americans faced significant discrimination and limited access to quality education. LULAC played a vital role in challenging segregation policies and advocating for better educational opportunities for Mexican American students.
Through their efforts, LULAC successfully fought for the desegregation of schools, pushed for equal access to educational resources, and worked to address discriminatory practices that hindered the educational advancement of Mexican Americans. The organization's initiatives and advocacy efforts have contributed to significant improvements in the educational conditions for Mexican Americans in Texas and beyond.
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The complete question is:
Which group of Texans improved their conditions in education when the organization LULAC was created?
A. African Americans
B. Native Americans
C. Mexican Americans
D. Irish Americans
The production possibilities frontier is a graphic representation of
Answers
what is the difference of communism and socialism?
Answers
For socialism there is limited Private owner ship, government and private entities,Limited class distinctions and production for societal needs .
Tina, a sales manager, is interviewing a worker who applied for a sales job. She likes the applicant so much that she says, "This is a great place to work. If you are loyal to us, we will be loyal to you, and you can count on a job here." Phil, the HR manager, learns what Tina said. He asks her not to make this kind of statement again. What reason best explains why Tina's comment was unwise?
Answers
The reason why the comment by Tina was unwise was because A. Tina's statement could be taken as an implied contract to keep the worker in future, making it hard to dismiss the worker if problems arise.
Why should Tina not have said that?Tina essentially gave the applicant an implied contract because she gave the applicant terms that they needed to abide by in order to get the job and to keep it.
Those terms revolved around loyalty. This means that if the company needed to dismiss the worker in future, the worker could go to court and argue that they deserve to keep their job because they have given the loyalty that was a requisite according to Tina.
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Answer:
Tina's statement could be taken as an implied contract to keep the worker in the future making it hard to dismiss the worker if problems arise
Company Q owns controlling shares of stock in companies A, B, C, and D. This is an example of a Pool Partnership Holding Company Merger
Answers
Answer:
Holding
Explanation:
When a company or a share holder owns a share which is more than 50 percent share of the company in the market, than than individual or company has a controlling shares in the company.
This gives him the right of deciding the in the meetings of the shareholders and to take control of the company's direction.
Such is an example of a Holding company. A holding company does not produce or manufacture any goods or sell anything. It is a company which owns outstanding stock of other companies and forms a group of companies.
a fund complex currently operates a web site to provide details regarding the investment philosophy behind each of its funds and to provide general commentary on the state of the world's stock and bond markets. under finra rules, this web site is considered:
Answers
A fund complex currently operates a Web site to provide details regarding the investment philosophy behind each of its funds and to provide general commentary on the state of the world's stock and bond markets. Under FINRA rules, this Web site is considered retail communication.
There are many different types of investment philosophy, each with its own risks and rewards. Some common investments include stocks, bonds, and real estate. When deciding what to invest funds in, it's important to consider your goals and risk tolerance.
Some investments are more likely to generate a higher returns, but they also come with more risk. It's important to find a balance that meets your needs.
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which situation ONLY describes a purchase with a credit card?
Answers
A situation that will happen only with a credit card purchase is D) Mike took his mother out to eat. He handed the waitress a card to purchase the meal. This charge appeared on a bill he received two weeks later.
Which situation happens with a credit card purchase?When we purchase with a credit card, it means that we do not use cash and instead the money is deducted electronically from our card.
We will then see this purchase amount on a credit card bill that is sent after some time like Mike was.
Options for this question include:
A) Ally loves her card because it is convenient to use, and she doesn't have to carry cash.
B) Don pays for lunch with his card. Each time he uses this card his checking account decreases.
C) Nancy purchased a movie ticket with her card. The money came straight out of her checking account.
D) Mike took his mother out to eat. He handed the waitress a card to purchase the meal. This charge appeared on a bill he received two weeks later.
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Rakeesh owns a deli shop on campus. He has a daytime manager and a nighttime manager, both of whom report to Joe directly. This is an example of a (blank) structure.staff managerslineline-and-staff
Answers
If Rakeesh owns a deli shop on campus. He has a daytime manager and a nighttime manager, both of whom report to Joe directly. This is an example of a: C. Line -and-staff.
What is Line -and-staff?Rakeesh is the owner of the deli store in this illustration and is most likely regarded as holding a queue position. Due to their direct management of the deli shop's operations throughout their different shifts the daytime and midnight managers are also line jobs.
Joe, who is in charge of both managers, would be regarded as holding a staff job since he aids and counsels them in their work. A line and staff relationship is demonstrated through the interaction between Joe and the management.
Therefore the correct option is C.
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Which trim level is available exclusively for customers who participate in the 2023 ariya reservation program?.
Answers
The PLATINUM+ e-4ORCE is the trim level that is available exclusively for customers who participate in the 2023 Ariya reservation program.
What is the Ariya reservation program?The reservation program is organized by Nissan firm to the public.
In conclusion, the PLATINUM+ e-4ORCE is said to be the trim level that is available exclusively for customers who participate in the 2023 Ariya reservation program.
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For a report to focus on the needs of typical business readers today, it needs to be trustworthy, contain decision-related information, and:
Answers
For a report to focus on the needs of typical business readers today, it needs to be trustworthy, contains decision-related information, and make it easy for readers to get the point quickly.
A report must be trustworthy, contain pertinent information, and make it simple for readers to rapidly comprehend the information they wish to deliver in order to satisfy the expectations of business readers.
This can be achieved by using straightforward yet precise terminology. This is necessary because readers need to be able to make decisions based on the reports' clarity.
Always leave your audience wanting to read more of what you've written. In keeping with that, don't go on and expect people to care they won't.
Creating interesting content is not always welcomed. It might aggravate, frustrate, or even irritate your readers. Whatever you do, don't back down, and don't be afraid of your readership.
It's good if your writing touches a nerve and you receive a lot of feedback. Whether or not your readers enjoy what you've done, it is interesting.
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Answer:make it easy for readers to get the point quickly.
Explanation: