Answer: Options A
Explanation: The positive attitude of the worker depicts a strong and simple mentality of that particular. The review by any employer is not done to disrespect or insult the employee rather its is made for the evaluation.
A positive performance review motivates the employee to keep on the good working while the negative one helps him or her to evaluate the mistakes and correct them.
Book Value Fair Value
Buildings (10-year life) $10,000 $8,000
Equipment (4-year life) 14,000 18,000
Land 5,000 12,000
Any excess consideration transferred over fair value is attributable to an unamortized patent with a useful life of 5 years.
In consolidation at December 31, 2011, what adjustment is necessary for Hogan's Equipment account?
A) $1,800 increase
B) No adjustment is necessary
C) $2,000 increase
D) $1,800 decrease
E) $2,000 decrease
Answer:
Option (C) is correct.
Explanation:
Increase in equipment value as on 01-Jan 2019:
= Market value - Book value
= $18,000 - $14,000
= $4000
Depreciation for 2019:
= $4000 ÷ 4
= $1000
Depreciation for 2020:
= $4000 ÷ 4
= $1000
In consolidation adjustment to equipment at Dec 31,2020:
= Increase in equipment value - Depreciation for 2019 - Depreciation for 2020
= $4000 - $1000 - $1000
= $2000 Increase
To adjust Hogan's Equipment account in the consolidation, an increase of $1,800 should be made, representing the amortization of the fair value adjustment for McGuire's share of Hogan over two years.
The question at hand involves determining the necessary adjustment for Hogan's Equipment account in the consolidation process on December 31, 2011, after McGuire Company acquired 90 percent of Hogan Company. Given that the book value of Hogan's equipment is $14,000 and the fair value is $18,000, there is a $4,000 fair value increment. Since the equipment has a useful life of 4 years, $1,000 ($4,000/4 years) should be amortized each year.
By the end of 2011, this amortization impact for two years ($1,000 * 2) should be $2,000. However, McGuire only owns 90% of Hogan, so the adjustment for the Equipment account on McGuire's consolidation worksheet is $1,800 ($2,000 * 90%). Thus, the correct adjustment is a $1,800 increase in the Equipment account to reflect the amortization of the fair value adjustment for McGuire's share of Hogan.
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b) Government regulators agree that few mergers are beneficial to consumers.
c) The government approves most proposed mergers.
d) The government disapproves most proposed mergers.
Answer: D
Explanation:
Answer:
B. Taxes control how much of your income you keep.
Explanation:
edge 2021
Food and drug administration
Federal treasury
Better business bureau
Answer:
Which organization does not work for consumers
Federal treasury
Explanation:
The other three are consumer-focused. But the Federal Treasury is a US government agency that advises government on fiscal matters. It performs some law enforcement activities to help government enforce laws on fiscal policies. It is also responsible for manufacturing the currency and postage stamps. Finally, it has responsibility for the supervision of national banks in the United States.
The Federal Treasury does not directly work for consumers, unlike the Federal Trade Commission, the Food and Drug Administration, and the Better Business Bureau, which have focuses on consumer protection and advocacy. Option 3 is correct.
Out of the listed options, the (option-3) Federal Treasury is the organization that does not primarily work for consumers. The Federal Treasury is involved in the financial management of the government’s resources, including monetary policy, financial regulation, and economic policy. However, it does not have consumer protection as one of its primary goals. On the other hand, the Federal Trade Commission (FTC), the Food and Drug Administration (FDA), and the Better Business Bureau (BBB) all operate in capacities that are focused on consumer protection and advocacy.
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B. a financially driven process aimed at squeezing the most profit out of conducting daily operations.
C. the efforts of a company's whole management team, not just a few senior managers
D. a high caliber CEO that possesses the business vision, industry and competitive analysis skills, and entrepreneurial creativity needed to navigate the competitive landscape.
E. less managerial expertise and effort to perform well, at least in comparison with crafting a winning strategy.
Answer: C. . the efforts of a company's whole management team, not just a few senior managers
Explanation:
Planning, implementing and carrying out strategies requires a careful, collective and calculative decision to be made by all head of department and the board of an organization, because the decision taken will rub off through these departments for implementation. The decision or choice of decision should not be left to a few persons in the organization because when the ideas and plans are arranged the execution may fail as all the respective department were not involved by their heads.