S8-6 (Learning Objective 4- Explain goodwill and minority interest) Tw.docx

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S8-6 (Learning Objective 4: Explain goodwill and minority interest) Two accounts that arise from consolidation accounting are goodwill and noncontrolling interest. 1. What is goodwill, and how does it arise? Which company reports goodwill, the parent or the subsidiary? Where is goodwill reported? 2. What is noncontrolling interest, and which company reports it, the parent or the subsidiary? Where is noncontrolling interest reported? Solution a. The Goodwill refers to the Intangible asset, this basically arises when one Company acquires the another Company on premium, the goodwill value arises out of the firm client base, employee relation and Company\'s brand name. The Goodwill is reported in the Balance sheet at the asset side side and is reported by the holding Company, since they consolidate the accounts of all the subsidiary Companies, hence they consolidate the assets size of all the subsidiary Companies. b. The Non controlling interest refers to the minority interest, wherein parent Company holds few of the shares but the impact of that ownership is not very much significant to have a impact over the decisions of the Company. The Non Controlling interest is reported by the parent Company at the Assets side as it is a investment by the parent Company, while preparing consolidated statements. .

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S8-6 (Learning Objective 4- Explain goodwill and minority interest) Tw.docx

FOR MORE CLASSES VISIT www.acc291genius.com 1. The term “receivables” refers to cash to be paid to debtors. merchandise to be collected from individuals or companies. cash to be paid to creditors. amounts due from individuals or companies. 2. Three accounting issues associated with accounts receivable are depreciating, valuing, and collecting. depreciating, returns, and valuing. accrual, bad debts, and accelerating collections. recognizing, valuing, and accelerating collections. 3. When the allowance method is used to account for uncollectible

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The dividend policies of an organization have a significant bearing on the market value of stocks. Companies must distribute dividends in line with the industry standards and previously distributed dividends by the company. The shareholders will otherwise perceive this variability negatively. It casts suspicion on the financial health and motives of the management (signaling effect). In aggregate, an inefficient dividend decision mechanism would adversely impact the valuation of the company. Table of Contents What are Dividend Decisions? Impact of Dividend Decisions on Price Factors affecting Dividend Decisions Cash Requirement Evaluation of Price Sensitivity Stage of Growth Good Dividend Policy Importance of Dividend Decisions Q. How much Dividend should a Company Distribute to its Shareholders? Q. What will be the Impact of Dividend Decisions on the Share Prices of the Company? Q. What is the Consequential Impact of Inability to Maintain Dividend Year after Year? Types of Dividend Decision Stable Dividends Constant Dividends Alternate Dividend Decisions Factors affecting Dividend Decisions Cash Requirement The financial manager must take into account the capital fund requirements while framing a dividend policy. Generous distribution of dividends in capital-intensive periods may put the company in financial distress. Evaluation of Price Sensitivity Companies chosen by investors for their regularity of dividends must have a more stringent dividend policy than others. It becomes essential for such companies to take effective dividend decisions for maintaining stock prices. Stage of Growth Dividend decisions must be in line with the stage of the company- infancy, growth, maturity & decline. Each stage undergoes different conditions and therefore calls for different dividend decisions. Good Dividend Policy What Constitutes a Good Dividend Policy? There does not exist a single dividend decision process that works for every organization. A decision suitable for one company may prove fatal for another company. For example, businesses with a consistent order book such as telecom and banking are expected to pay regular dividends. It may impact the stock prices if they do not pay dividends regularly. On the contrary, sectors of pharmaceutical and technology are highly research-oriented. These require huge cash expenses to further their operations. Therefore they cannot afford to pay a regular dividend. Investors of such stocks earn income mainly through capital appreciation. In essence, there are a lot of factors affecting dividend policy or decisions. We can refer to the following renowned theories on Dividend Policy: Modigliani- Miller Theory on Dividend Policy Gordon’s Theory on Dividend Policy Walter’s Theory on Dividend Policy A good financial manager must, therefore, answer the following questions before taking crucial dividend decisions Importance of Dividend Decisions While deciding the distribution of dividends, management has to answe

Wages and salaries incurred in March amounted to $10-000- of which $4-.docx

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Wages and salaries incurred in March amounted to $10,000, of which $4,600 was paid. Tell what accounts are affected in order, and by how much (values can be positive or negative). The answer choices are Cash, accounts receivable, inventory, prepaid rent, fixtures and equipment, accounts payable, interest payable, wages payable, notes payable, paid-in capital, retained earnings, leave blank. Some choices may show up more than once Solution Hi, Please find the detailed answer as follows: Accounts Affected: Increase/Decrease: Thanks. .

Visual Studio Short Answer- 1- What is the name of the tool that lets.docx

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Visual Studio Short Answer: 1. What is the name of the tool that lets the developer deploy a WPF application? 2. How do you select an entire table in the Report Designer? 3. What is a service host file? Solution 1,Windows and .net framework include a number of deployment technologies which include: a)clickonce deployment:applications are published to and deployed from the web here.it provides an integration between start meny and program control pannel.Moreoever it supports automatic updates when new versions are released.It also provides the registration of file extensions. b)windows installer: Windows Installer allows the various applications to be packaged as self-contained executables that can be easily distributed to clients and run. Moreoever it simplifies the installation and uninstallation of the programs. 2)in order to select and add a table in report designer we will a)First we will open the client report definition (.rdlc) file in graphical design mode. b)Next in the Toolbox, click on the Table. c)Finally click the design surface of the report. now after a given table is on the report, wecan move it by pointing to the shaded border of the table and dragging it to a new location. 3)The hosting code is present in the service host file.Service host framework is basically used to associate the factory which is used to produce the service which is to be hosted and also includes the various other programming aspects which are being required to access or compile the hosting code which is basically present in the .svc file that we are talking about here. .

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Visit two or more social media sites and review information that peopl.docx

mtruman1

Visit two or more social media sites and review information that people post about themselves and information friends post about them. What types of information is available? What challenges to corporations face with regards to social media? Do companies have social media policies for sharing information? Provide an example. Solution Types of Information Available: If we talk about the information available, then mostly the basic information of people available on social media. Some other types of information is also available, that are given below: 1) Mainly basic information is available that includes name, gender, residential city or country and age 2) Information regarding their preference is also available, it includes person\'s liking, disliking. 3) Education Information is also available for some people on social media. Information friends post about them: Friend post about, when they have met with the person, their photos and the moments they have shared together. Challenges faced by corporation with regards to social media: With in the corporation, the use of social media, kills time of their employess and its also impact the productivity. Corporation also having information leaking posabilities due to social media. It may happen that employess post the corporation information on social media. Yes, companies have social media policies of sharing the information. And all employess must follow the guidelines provided by the organization .

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Visual Basic Short Answer: 1. What is the primary advantage to defining an interface type in an application? 2. How do you change the alignment of text inside a report TextBox? 3. Which directory service is helpful when you want to locate available web services? Solution Visual Basic it makes a clear distinction between classes and interfaces. One is declared in a Class statement; the other is declared in an Interface statement. A class cannot act as an interface. To act as an interface, the type must be declared using Interface . Members of an interface are not implemented. In fact, the syntax does not allow such lines of code as End Sub in an interface definition. Members of an interface are implemented in the class that declares an interface using the Implements statement: Interface only at namespace or module level. This means the declaration context for an interface must be a source file, namespace, class, structure, module, or interface, and cannot be a procedure or block. An interface defines a set of members, such as properties and procedures, that classes and structures can implement. The interface defines only the signatures of the members and not their internal workings Interface definitions are enclosed within the Interface and End Interface statements 2. textbox1.TextAlign=HorizontalAlignment.Center textbox1.TextAlign=HorizontalAlignment.Left textbox1.TextAlign=HorizontalAlignment.Right 3.WebService1 Directory .

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Virtual Computing Question-- Answer the following question that listed.docx

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Ventura Capital is a financier who specializes in capitalizing start-u (1).docx

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We normally think of the arts as very different from technologies in spite of the fact that art (with perhaps a few exceptions) is practiced with the help of technology. This practice creates interdependence between technology and art. To what extent does art respond to, or is shaped by, the technology that enables it? To what extent have advanced and accessible digital technologies, such as websites, digital photography, and YouTube, changed the relationship between art and technology? Are these technologies reshaping our attitudes toward artists? Solution Interest in new technologies on the part of artists has always been an important element of the development of art, but it was only in the 1960s that the creative practices known today as the main reference point for technological art were established. Such new initiatives appeared in the Poland of the 60s, during the Thaw period, when the attitudes towards activities at the interface of art, design, and technological development were much more accepting. This includes, among others, works created at the Polish Radio Experimental Studio, as well as the artistic practices stemming from Mieczysaw Porbski\'s seminars, devoted to the relationship between art, science, and technology (participants included Ryszard Winiarski, Feliks Falk, and Grzegorz Kowalski). 1 Other artistic phenomena involving art and technology include some works created at the Workshop of the Film Form, and the later solo works by such Polish artists as Krzysztof Wodiczko orZbigniew Rybczyski. .

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