A partner has a capital balance of $40000 Jenuary to April $50-000 tro.docx
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A partner has a capital balance of $40000 Jenuary to April $50 , 000 tron May to Septomber and 560.000 from Odober to December The average capthal balance tot eis parther bs 49,169 b. 48.332 c. 50,000 d. 43.500 .
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PAD601
Write a 1 1/2 page summary of the foundational elements of the U.S. governmental structure discussed in Federalist Papers 23, 32, and 40. Include background information including content from other readings and other scholarly literature as well. Supply reference. cites, please.
Solution
The Federalist Papers are a series of 85 articles and essays written by Alexander Hamilton, James Madison, and John Jay promoting theratification of the United States Constitution. Seventy-seven were published serially in The Independent Journal and The New York Packet between October of 1787 and August 1788. A compilation of these and eight others, called The Federalist; or, The New Constitution , was published in two volumes in 1788 by J. and A. McLean. The series\' correct title is The Federalist ; the title The Federalist Papers did not emerge until the twentieth century.
Though the authors of The Federalist Papers foremost wished to influence the vote in favor of ratifying the Constitution, in Federalist No 1 they explicitly set that debate in broader political terms:
It has been frequently remarked, that it seems to have been reserved to the people of this country, by their conduct and example, to decide the important question, whether societies of men are really capable or not, of establishing good government from reflection and choice, or whether they are forever destined to depend, for their political constitutions, on accident and force.
According to historian Richard B. Morris, they are an \"incomparable exposition of the Constitution, a classic in political science unsurpassed in both breadth and depth by the product of any later American writer.\"
At the time of publication the authorship of the articles was a closely guarded secret, though astute observers discerned the identities of Hamilton, Madison, and Jay. Following Hamilton\'s death in 1804, a list that he had drafted claiming fully two-thirds of the papers for himself became public, including some that seemed more likely the work of Madison (No. 49-58, 62, and 63). The scholarly detective work ofDouglass Adair in 1944 postulated the following assignments of authorship, corroborated in 1964 by a computer analysis of the text:
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On January 1, 2014, Lennon Industries had stock outstanding as follows.
To acquire the net assets of three smaller companies, Lennon authorized the issuance of an additional 297,600 common shares. The acquisitions took place as shown below.
Date of Acquisition
Shares Issued
On May 14, 2014, Lennon realized a $159,600 (before taxes) insurance gain on the expropriation of investments originally purchased in 2000.
On December 31, 2014, Lennon recorded net income of $301,200 before tax and exclusive of the gain.
Assuming a 41% tax rate, compute the earnings per share data that should appear on the financial statements of Lennon Industries as of December 31, 2014. Assume that the expropriation is extraordinary.
Solution
EPS Tax rate = 41% EPS = net income - Pref. share dividend / weighted average shares of common stock 301500 - (301500 * .41 tax) = 177885 - 73188 (pref dividend 11400 * 107 *6%) = 104697 (net income after tax and pref dividend before Extraordinary gain) 104697 + (159600 e gain - (159600 *.41 tax) = 198861 (net income after tax amount) EPS (after tax & Pref. dividend before extraordinary gain) = 104697/411900 = 0.2542/ps Date of acquisition No of shares outstanding for fraction of the year weighted shares 1-1-2014 to 1-4-2014 242400 1/4 60600 1-4-2014 to 1-7-2014 issue 118800 361200 1/4 90300 1-7-2014 to 1-10-2014 issue 142800 504000 1/4 126000 1-10-2014 to 31-12-2014 issue 36000 540000 1/4 135000 Total weighted shares 411900 EPS = 198861 / 411900 =0.4828 /per share
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On January 1, 2014 Frick company purchased 10,000 shares of the stock of floozy, and did obtain significant influence. The investment is intended as a long term investment. The stock was purchased for $90,000, and represents a 30% ownership stake. Floozy made $25,000 of net income in 2014, and paid dividends of $10,000. The price of floozys syock increased from $10 per share at the beginning of the year, to $12 per share at the end of the year.
a. Prepare the January 1 and December 31 general journal entries for Frick company.
b. How much should the Frick company report on the balance sheet for the investment in Floozy as the end of 2014?
Solution
Accounting of investment made to obtain significant influence
When an investment made in the stock of other company to obtain the significant influence over that company (investee) , equity method of accounting followed.
In equity method of accounting when Investee Company earns money or incurs loss the investor record his share of profit and loss in investment account.
(a) Journal Entries in the books of Frick Company
Date
Account Details
Debit
Credit
January 1, 2014
Investment in Stock of Floozy
$90000
Cash
$90000
To record the purchase of 10000 shares of floozy company
Date
Account Details
Debit
Credit
December 31,2014
Investment in Stock of Floozy
$7500
Investment Income
$7500
To record share of income in Floozy
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On January 1, 2011, the Moody Company entered into a transaction for 100% of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $400 in long-term liabilities and 40 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Moody paid $20 to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $15 was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows:
In Moody\'s appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary\'s books: Inventory by $10, Land by $40, and Buildings by $60.
Compute the amount of consolidated additional paid-in capital at date of acquisition.
A. $1,080
B. $1,420
C. $1,065
D. $1,425
E. $1,440
Solution
The amount of consolidated additional paid in capital at date of acquisition is $1425
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Overload the output operator You should overload the output operator f.docx
Overload the output operator
You should overload the output operator for the vector datatype:
use templates
use a for-loop (within the overloaded function) that increments an integer index on each iteration of the loop (e.g., for (int i = 0; size < ?; ++i), and indexing into the contents via vector.at(i) or vector[i])
print each element of the vector to the terminal window using the output operator with the element
separate each vector element with a space
Source.cpp////////////////////////////////////////////
#include<iostream>
#include<vector>
using namespace std;
/* start <
/* end <
int main()
{
vector ints;
for (int i = 0; i < 26; ++i)
ints.push_back(i);
//cout << ints << endl;
vector chars;
for (int i = 0; i < 26; ++i) {
chars.push_back(\'a\' + i);
}
//cout << chars << endl;
vector letters{ \"bob\", \"dog\", \"cat\", \"nest\", \"wow\", \"CSCE121\" };
//cout << letters << endl;
system(\"pause\");
}
Solution
// Example program
#include <iostream>
#include <string>
#include <vector>
using namespace std;
template < class T >
std::ostream& operator << (std::ostream& ostream, const std::vector<T>& v)
{
for (int i=0; i<v.size(); ++i)
{
ostream << \" \" <<v[i];
}
return ostream;
}
int main()
{
vector<int> ints;
for (int i = 0; i < 26; ++i)
ints.push_back(i);
cout << ints << endl;
vector<char> chars;
for (int i = 0; i < 26; ++i) {
chars.push_back(\'a\' + i);
}
cout << chars << endl;
vector<string> letters{ \"bob\", \"dog\", \"cat\", \"nest\", \"wow\", \"CSCE121\" };
cout << letters << endl;
system(\"pause\");
}
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Types of Herbal Cosmetics its standardization.
Physiology and chemistry of skin and pigmentation, hairs, scalp, lips and nail, Cleansing cream, Lotions, Face powders, Face packs, Lipsticks, Bath products, soaps and baby product,
Preparation and standardization of the following : Tonic, Bleaches, Dentifrices and Mouth washes & Tooth Pastes, Cosmetics for Nails.
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...Nguyen Thanh Tu Collection
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A network-based intrusion detection system (NIDS) is used to monitor and analyze network traffic to protect a system from network-based threats. A NIDS reads all inbound packets and searches for any suspicious patterns. a. Construct the architecture of NIDS (10 Marks) b. Analyze the differences between IDS and NIDS (10 Marks) c. Apply scenarios that used NIDS in industry (10 Marks)
.
a function is recursive a function is called before it is dehned a fun.docx
a function is recursive a function is called before it is dehned a function refers to a riobal variable 7 point Select all ot the good reasons te create functions in your programs. organization - dividing code into manageable chunks efficiency - code that uses functions tends to be faster than code that does not abstraction - a programmer can use a function without needing to understand every detail of haw it works ressability - copry-pasting statements involves repeatire yourselt, but calling functions does not robustness - functions reduce the likelihood of runtime errors
.
A museum's lobbying nontaxable amount is $600-000- Its grass roots non.docx
A museum's lobbying nontaxable amount is $600 , 000 . Its grass roots nontaxable amount is: a. $300.000 . b. $600 , 000 . c. $0 . d. $150 , 000 .
.
PAD601 Write a 1 1-2 page summary of the foundational elements of the.docx
PAD601
Write a 1 1/2 page summary of the foundational elements of the U.S. governmental structure discussed in Federalist Papers 23, 32, and 40. Include background information including content from other readings and other scholarly literature as well. Supply reference. cites, please.
Solution
The Federalist Papers are a series of 85 articles and essays written by Alexander Hamilton, James Madison, and John Jay promoting theratification of the United States Constitution. Seventy-seven were published serially in The Independent Journal and The New York Packet between October of 1787 and August 1788. A compilation of these and eight others, called The Federalist; or, The New Constitution , was published in two volumes in 1788 by J. and A. McLean. The series\' correct title is The Federalist ; the title The Federalist Papers did not emerge until the twentieth century.
Though the authors of The Federalist Papers foremost wished to influence the vote in favor of ratifying the Constitution, in Federalist No 1 they explicitly set that debate in broader political terms:
It has been frequently remarked, that it seems to have been reserved to the people of this country, by their conduct and example, to decide the important question, whether societies of men are really capable or not, of establishing good government from reflection and choice, or whether they are forever destined to depend, for their political constitutions, on accident and force.
According to historian Richard B. Morris, they are an \"incomparable exposition of the Constitution, a classic in political science unsurpassed in both breadth and depth by the product of any later American writer.\"
At the time of publication the authorship of the articles was a closely guarded secret, though astute observers discerned the identities of Hamilton, Madison, and Jay. Following Hamilton\'s death in 1804, a list that he had drafted claiming fully two-thirds of the papers for himself became public, including some that seemed more likely the work of Madison (No. 49-58, 62, and 63). The scholarly detective work ofDouglass Adair in 1944 postulated the following assignments of authorship, corroborated in 1964 by a computer analysis of the text:
.
On January 1- 2014- Lennon Industries had stock outstanding as follows.docx
On January 1, 2014, Lennon Industries had stock outstanding as follows.
To acquire the net assets of three smaller companies, Lennon authorized the issuance of an additional 297,600 common shares. The acquisitions took place as shown below.
Date of Acquisition
Shares Issued
On May 14, 2014, Lennon realized a $159,600 (before taxes) insurance gain on the expropriation of investments originally purchased in 2000.
On December 31, 2014, Lennon recorded net income of $301,200 before tax and exclusive of the gain.
Assuming a 41% tax rate, compute the earnings per share data that should appear on the financial statements of Lennon Industries as of December 31, 2014. Assume that the expropriation is extraordinary.
Solution
EPS Tax rate = 41% EPS = net income - Pref. share dividend / weighted average shares of common stock 301500 - (301500 * .41 tax) = 177885 - 73188 (pref dividend 11400 * 107 *6%) = 104697 (net income after tax and pref dividend before Extraordinary gain) 104697 + (159600 e gain - (159600 *.41 tax) = 198861 (net income after tax amount) EPS (after tax & Pref. dividend before extraordinary gain) = 104697/411900 = 0.2542/ps Date of acquisition No of shares outstanding for fraction of the year weighted shares 1-1-2014 to 1-4-2014 242400 1/4 60600 1-4-2014 to 1-7-2014 issue 118800 361200 1/4 90300 1-7-2014 to 1-10-2014 issue 142800 504000 1/4 126000 1-10-2014 to 31-12-2014 issue 36000 540000 1/4 135000 Total weighted shares 411900 EPS = 198861 / 411900 =0.4828 /per share
.
On January 1- 2014 Frick company purchased 10-000 shares of the stock.docx
On January 1, 2014 Frick company purchased 10,000 shares of the stock of floozy, and did obtain significant influence. The investment is intended as a long term investment. The stock was purchased for $90,000, and represents a 30% ownership stake. Floozy made $25,000 of net income in 2014, and paid dividends of $10,000. The price of floozys syock increased from $10 per share at the beginning of the year, to $12 per share at the end of the year.
a. Prepare the January 1 and December 31 general journal entries for Frick company.
b. How much should the Frick company report on the balance sheet for the investment in Floozy as the end of 2014?
Solution
Accounting of investment made to obtain significant influence
When an investment made in the stock of other company to obtain the significant influence over that company (investee) , equity method of accounting followed.
In equity method of accounting when Investee Company earns money or incurs loss the investor record his share of profit and loss in investment account.
(a) Journal Entries in the books of Frick Company
Date
Account Details
Debit
Credit
January 1, 2014
Investment in Stock of Floozy
$90000
Cash
$90000
To record the purchase of 10000 shares of floozy company
Date
Account Details
Debit
Credit
December 31,2014
Investment in Stock of Floozy
$7500
Investment Income
$7500
To record share of income in Floozy
.
On January 1- 2011- the Moody Company entered into a transaction for 1.docx
On January 1, 2011, the Moody Company entered into a transaction for 100% of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $400 in long-term liabilities and 40 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Moody paid $20 to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $15 was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows:
In Moody\'s appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary\'s books: Inventory by $10, Land by $40, and Buildings by $60.
Compute the amount of consolidated additional paid-in capital at date of acquisition.
A. $1,080
B. $1,420
C. $1,065
D. $1,425
E. $1,440
Solution
The amount of consolidated additional paid in capital at date of acquisition is $1425
($1080 + $340 + 25 -15 = $1425)
.
Overload the output operator You should overload the output operator f.docx
Overload the output operator
You should overload the output operator for the vector datatype:
use templates
use a for-loop (within the overloaded function) that increments an integer index on each iteration of the loop (e.g., for (int i = 0; size < ?; ++i), and indexing into the contents via vector.at(i) or vector[i])
print each element of the vector to the terminal window using the output operator with the element
separate each vector element with a space
Source.cpp////////////////////////////////////////////
#include<iostream>
#include<vector>
using namespace std;
/* start <
/* end <
int main()
{
vector ints;
for (int i = 0; i < 26; ++i)
ints.push_back(i);
//cout << ints << endl;
vector chars;
for (int i = 0; i < 26; ++i) {
chars.push_back(\'a\' + i);
}
//cout << chars << endl;
vector letters{ \"bob\", \"dog\", \"cat\", \"nest\", \"wow\", \"CSCE121\" };
//cout << letters << endl;
system(\"pause\");
}
Solution
// Example program
#include <iostream>
#include <string>
#include <vector>
using namespace std;
template < class T >
std::ostream& operator << (std::ostream& ostream, const std::vector<T>& v)
{
for (int i=0; i<v.size(); ++i)
{
ostream << \" \" <<v[i];
}
return ostream;
}
int main()
{
vector<int> ints;
for (int i = 0; i < 26; ++i)
ints.push_back(i);
cout << ints << endl;
vector<char> chars;
for (int i = 0; i < 26; ++i) {
chars.push_back(\'a\' + i);
}
cout << chars << endl;
vector<string> letters{ \"bob\", \"dog\", \"cat\", \"nest\", \"wow\", \"CSCE121\" };
cout << letters << endl;
system(\"pause\");
}
.
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