The correct answer is C) asset-backed securities (ABS). are Trade Reporting and Compliance Engine (TRACE)-eligible and require reporting, except.
The term "TRACE-eligible security" refers to any debt securities issued by domestic and international private issuers that are depository eligible under NASD Rule 11310(d); investment grade or non-investment grade; and, if a "restricted security" as defined in Securities In compliance with FINRA laws and regulations, companies are obligated to record trades. The trades of Treasury securities, securitized goods, agency bonds, and corporate debt that a member company reported to the Trade Reporting and Compliance Engine are covered in these monthly reports (TRACE).
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Identify three challenges a manager faces in motivating employees today as opposed to 50 years ago. Develop a response that includes examples and evidence to support your ideas, and which clearly communicates the required message to your audience.
feeling uneasy and underappreciated. They have egos, your employees. To be inspired to stick around, they need to feel that their efforts are acknowledged and appreciated. If they don't feel appreciated, there's a considerable chance they'll leave the organization, challenges a manager faces .
You have the ability and responsibility to provide the company direction. ensures the workplace is safe, secure, and compliant with the law. provide opportunities for personal growth. Managers can accomplish their objectives for their workers by clearly communicating job requirements and planning, monitoring, and evaluating job outputs. A few of the skills that make up management are business planning, decision-making, problem-solving, communication, delegating, and time management. A leader who can communicate rather than simply issue orders and listen rather than just hear would be valued by any subordinate. Employee engagement, productivity, and retention can all increase.
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In an interview with the HubSpot partner Campaign Creators, what did they say is one of the most important parts of their lead nurturing strategy: Leads
Development
Communication
Out of the alternatives provided above, the communication process is one of the most crucial areas of the lead nurturing strategy as per the interview of the Campaign Creators, the HubSpot Partners. Therefore, the option C holds true.
The communication has been regarded as an indispensable part of any business organization. It leads to development of different strategies that can help to increase the scope of profitability and reach for the organization. As a result, it has also been assumed to have an important part for the strategy of nurturing leads.
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The formation of the European Monetary Union and its single currency Euro is expected to
O eliminate foreign currency risk between its member countries.
O create stock and bond prices denominated in Euros.
O have stock and bond indexes tracking a combined group of common stocks and bonds from the member countries.
O All of these.
What is the biggest difference between a market economy and a command economy?
In a command economy, the production factors are owned by the government, and it sets the prices and production schedules. A free market bases price determination on supply and demand.
What role does command economy play?Command economies, in which the government sets prices and output levels, provide several benefits, such as minimal or no unemployment, quick decision-making, equality among citizens, and an emphasis on the worker rather than profits. In a command economy, the government is in charge of the system. A mixed economy is one where the government controls some aspects while a free market economy, which has no government interference and is primarily governed by the law of supply and demand, controls other aspects. A mixed economy allows for private production participation, which in turn promotes healthy competition with the potential for profit. Additionally, it supports public ownership of the manufacturing sector, which can help with social welfare demands.
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The ________ section of a formal business report that makes precise suggestions for actions to solve the report problem.
The component of a formal business report that offers specific recommendations for how to handle the issue at hand.
A report that makes recommendations either suggests a solution to a problem or assesses potential options and suggests one. The report must specify the issue before making a suggestion or recommendation for a fix.
Consider the different issues you read about or experience every day.
An illustration of a health care/economic problem
For instance, Congress is attempting to determine how to stop the cost of Medicare/Medicaid from rising. The issue appears to be that if we don't change the system, Medicare (health insurance for seniors) could become bankrupt in ten years (though such predictions have existed ever since Medicare was created).
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What was the impact of war mobilization on unemployment?
The impact of war mobilization on unemployment was Massive as there was a huge demand for the work force in the military.
What is War Mobilization? War mobilization had a massive impact on unemployment. During the Second World War, unemployment virtually disappeared as the government and military required a massive workforce to produce and supply arms, equipment, and food. The number of employed people rose to around 57 million by the end of the war from the pre-war level of 42 million.War mobilizationwas due to an increase in defense and war-related industries, as well as an increase in the number of women joining the workforce.The end of the war saw a significant drop in employment as the military and defense industries had to reduce their workforce.However, by 1947, the unemployment rate was back to pre-war levels.To learn more about War Mobilization from the given link
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A customer buys a 6.5% municipal bond with 20 years left to maturity in the secondary market priced at 120 to yield 5.00%. After taking taxes into consideration, the customer's yield will be:
The correct option is B. The after-tax yield to maturity is $55 / $1,100 = 5.00%.
The yield on this bond consists of 2 components: the annual 6.50% coupon rate and the annual 1% loss of the premium (20-point premium amortized over 20 years = 1 point loss per year). Since there is no tax deduction for the annual loss, the net return each year, after tax, is 5.50% (6.50% coupon - 1.00% annual loss = $55 per year). The bond's average value over its life is $1,100 ($1,200 purchase price + $1,000 redemption price / 2). The after-tax yield to maturity is $55 / $1,100 = 5.00%.
Consideration is one of the maximum important elements of a settlement as it states why each celebration is becoming a member of the agreement. Attention may be the alternative of money for services or products, or it is able to be an alternate of 1 form of product for some other kind of product.
Consideration is a payment made by means of one birthday celebration to any other in exchange for the transfer of something of price. consideration can include the charge of the property, the agreement of duty, or forbearance.
Attention is an essential element of a legitimate settlement. without it, the settlement is void and consequently cannot be enforced. it's far critical to notice that when you enter right into an agreement, you should have valid attention, adequacy of that is immaterial.
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Complete Question:
A customer buys a 6.5% municipal bond with 20 years left to maturity in the secondary market priced at 120 to yield 5.00%. After taking taxes into consideration, the customer's yield will be:
A. less than 5.00%
B. 5.00%
C. between 5.00% and 6.50%
D. more than 6.50%
If a corporation has an operating margin of profit of 9.50%, this means that for every $1 of revenue, the company has:
The firm had operating income of $. 095 for every $1 in revenue if its operating margin of profit was 9.50% ($. 095 / $1 = 9.50%).
The operational margin calculates the profit an organisation generates on each dollar of sales, after variable production expenses, such as labour and raw materials, but before interest or taxes. It is computed by dividing operational income by net sales for a business. The operational profit margin ratio reveals the profitability of your business. The higher the ratio, the more the profit your business realises from each dollar of sales. Divide operating income by net sales revenue to find your company's operating profit margin ratio.
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What are the 4 types of migration?
There are four major forms of migration, internal migration, external migration, return migration and seasonal migration
What is migration?he movement of a person or people from one country, locality, place of residence, etc., to settle in another. Migration is, first and foremost, a normal human activity. Human beings have always moved from ‘one country, locality, [and] place of residence to settle in another’. We tend to migrate from the homes of our families or guardians into our own homes. We migrate between regions, cities and towns. And we also migrate between countries. Internal migration: moving within a state, country, or continent. External migration: moving to a different state, country, or continent. Seasonal migration: moving with each season or in response to Labors or climate conditions Return migration: moving back to where you came from.
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The first step in tailoring the marketing mix for a new product is to _______. Multiple choice question.
Thought creation (Ideation) Creating fresh product ideas is the first step in the product development process. The stage of product innovation is now.
Which stage of the marketing process is the first?The first phase in the marketing procedure is for marketers to comprehend the market and clientele. Step two of the marketing process is: With the intention of attracting, retaining, and expanding their target audience, marketers create customer-driven marketing strategies.
Which phase sees the launch of a new product Mcq?The initial step of the product life cycle is referred to as the introduction stage. The product is still new to the market, sales are currently slow, and in order to increase sales, the marketing must spend a lot of money on advertising.
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What can you say to encourage a customer to buy?
To encourage a customer to buy something establish a relationship of trust with your customers.Focus on the advantages of your products rather than their features.
How can you get customers to spend more?Create value and content. Businesses that give their customers access to their expertise are valued by customers. Offering advice is a great way to build relationships and get customers to spend more money by adding value.
The reasons you choose to purchase a product or service are referred to as your "buying motives." There are three types of reasons for buying: Supportive, rational, and emotional. Emotional motives are reasons to make a purchase based on how you feel.
What attracts customers to a product?When purchasing a new product, seven underlying factors primarily trigger buyers. In addition to security, FOMO, identity and belonging, price, peer recommendations, obligation, fear, price, and happiness, our motives include necessity and convenience.
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For many years, Southwest Airlines distinguished itself as the lowcost airline. Now, many other low-cost competitors have entered the market. Similarly, Southwest was one of the first airlines to offer online ticketing. Now, all airlines have online ticketing. These examples suggest that:
(a) No single strategy is likely to be sufficient to build a sustainable competitive advantage.
(b) Customers rarely remain loyal to companies.
(c) Product excellence is the only true source of a sustainable competitive advantage.
(d) Innovation is pointless because competitors will develop copycat offerings.
.The Correct answer is Option (a) No single strategy is likely to be sufficient to build a sustainable competitive advantage.The strategy of Southwest Airlines places a strong emphasis on attracting and keeping enthusiastic personnel.
The strategy of Southwest AirlinesSouthwest Airlines is a well-known American airline that was founded in 1967 and is renowned for its inexpensive flights and welcoming staff. Due to its low-cost business model and top-notch customer care, the firm has grown to become one of the biggest airlines in the world while maintaining substantial competitive advantages. Additionally, its well-known practise of letting passengers check two bags for free has distinguished it from rival airlines and made it a popular option for budget-conscious tourists.
What makes Southwest different from other airlines?The majority of other major airlines can't match Southwest Airlines' flexibility. The only significant American airline that simultaneously operates as a budget airline is Southwest. The strategy of Southwest Airlines places a strong emphasis on attracting and keeping enthusiastic personnel. Southwest keeps enhancing its business model and procedures.
Why has Southwest outperformed its rivals so significantly?Southwest Airlines' success can be attributed to a number of things, including its excellent customer service, adaptable customer rewards, and cheap operating expenses. Its affordable rates and surcharges, which draw clients looking for low-cost travel options, are probably one of the main contributing factors.
What methods of pricing does Southwest Airlines employ to meet demand?In order to maximise revenues from customers who will be willing to spend more during particular travel seasons, Southwest Airlines adapts to the price elasticity of demand. To prevent losing money when fuel and other costs rise, Southwest Airlines also raises the price in response to demand.
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Question 3 of 10
How might human resources best make use of a set of
questionnaires completed during job analyses?
A. They might use them to develop a plan to sell the
company.
B. They might use them instead of conducting employee
evaluations.
OC. They might use them to recruit workers with additional
experience.
O D. They might compare the level of responsibilities required in
different jobs at the same level.
Apex learning help as fast as possible please
Option B is the correct answer. The questionnaires answered during job analyses are best used by human resources. They might choose to use them in place of employee reviews.
What is human resources management?Human resource management (HRM or HR) is a strategic and well-coordinated approach to the effective and efficient management of people in a company or organisation so that they contribute to the organization's competitive advantage. It is created to maximize employee performance in support of an employer's strategic goals. Managing people inside businesses is the main focus of human resource management, which also concentrates on systems and policies. HR departments are in charge of supervising employee benefits design, hiring, training, development, performance reviews and reward management, including pay and benefits administration. HR is also concerned with organizational change, labour relations and reconciling organisational requirements with those imposed by collective bargaining agreements and governmental regulations.
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Answer:it’s D
Explanation:O D. They might compare the level of responsibilities required indifferent jobs at the same level.
What according to you are the 3 most important characteristics needed for a strong team?
Important characteristics needed for a strong team are Communication, Cooperation and Adaptability.
1. Communication: Having strong communication within a team is essential to ensure team members can work together effectively and understand what needs to be done. Clear communication is necessary for the team to share ideas, agree on objectives, and coordinate their tasks.
2. Cooperation: Cooperation is essential for any team to succeed. Effective teamwork requires members to trust and support each other, respect each other’s opinions, and work together to achieve a common goal.
3. Adaptability: Teams need to be able to adapt to changing circumstances and manage their tasks accordingly. This means being able to adjust to different situations and evolving strategies in order to remain successful.
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Mona is an authorized user on Mike's credit card. Mona makes payments in full on any purchases she makes. Mona
experiences some financial difficulties and defaults on her car payment. Which statement is correct?
Mike will be liable for Mona's charges on the credit card and her car loan statement is correct.
What does payment mean?Payment is the transaction of cash, commodities, or labor for a pre-agreed quantity of respectable services and goods from all parties. Along with cash, cheques, wire transfers, personal loans, debit cards, and cryptocurrencies, the exchange of services can be utilized as payment.
When should I ask for payment?The first thing you should do when properly asking for money is send a courteous email reminder. The initial stage is calling the person or notifying them through email or regular mail that the invoices are past due. Your clients will then have the option to discuss the circumstances around the past-due invoice.
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The complete question is -
Mona is an authorized user on Mike's credit card. Mona makes payments in full on any purchases she makes. Mona experiences some financial difficulties and defaults on her car payment. Which statement is correct?
A. Mike will not be liable for Mona's charges on the credit card.
B. Mike will be liable for Mona's car loan.
C. Mike will not be liable for Mona's car loan.
D. Mike will be liable for Mona's charges on the credit card and her car loan.
Which of the following comparisons best isolates the impact of a change in activity on performance?
A) static planning budget and flexible budget
B) static planning budget and actual results
C) flexible budget and actual results
D) master budget and static planning budget
Static planning budget and flexible budget isolates the impact of a change in activity on performance.
What is the Flexible budget ?
A flexible budget is essentially a budget that allows for expected unpredictability and can be adjusted as revenues and costs change throughout the fiscal year. A business first calculates its expected fixed costs, or at least the costs that are expected to remain unchanged throughout the year.
What is main purpose of a flexible budget?
Flexible budgeting makes it easier to update budgets that don't yet have firm figures for revenue or other activities. In this approach, managers authorize all fixed costs and variable costs related to revenue and other activity indicators.
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Shannelle is transferring from her current broker, Monica, to a new broker, Robert. Shannelle has three active with Monica's brokerage. When she transfers, to which brokerage will these listings belong
When Shannelle will transfer from her current broker, the active listings of Shannelle with Monica will remain with Monica's brokerage only.
Brokerage is the condition in which the customer signs a legal document with the real estate agency. When a customer wishes to shift from one broker to another, all the pending assignments/ deals with the first broker is completed with them only and the deal cannot be shifted from person to person as it is linked with a legal document between the broker and the real estate owner. This legal document is called as listing agreement. It essentially guides the broker to find a new customer for the property through some agency which changes from broker to broker.
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Machine X has an initial cost of $12,000 and annual maintenance of $700 per year. It has a useful life of four years and no salvage value at the end of that time. Machine Y costs $22,000 initially and has no maintenance costs during the first year. Maintenance is $200 at the end of the second year and increases by $200 per year thereafter. Machine Y has a useful life of eight years and an anticipated salvage value of $5,000 at the end of its useful life. If the MARR is 6%, what is the approximate Net Present Worth (NPW) of machine X
The approximate Net Present Value of the Machine X for the above conditions will be -$14,425.5.
The computation of the NPV, or the Net Present Value of the Machine X will be done with the help of the provided information and using them into the generalized formula. The methods have been shown below.
NPV of Machine X = Opening Cost + Annual Costs (Principal/Annuity, interest, period)
NPV of Machine X = -12000 - 700(p/a,6%,4)
NPV of Machine X= -12000 – 2425.5
NPV of Machine X = -14,425.5
Therefore, the Net Present Value, or the NPV, of Machine X is -$14,425.5.
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What are 5 types of advertising?
varieties of advertising ad-supported search. advertising in social media. indigenous marketing display marketing Publicity in print. commercial broadcasts. outdoor marketing
What are the 5 main types of advertising?Email directly. Newspaper: A local newspaper is a low-cost advertising medium that can be accessed by everyone who lives there. Another well-liked method of promotion is television Advertisement in a magazine: Advertising in magazines is comparable to advertising in newspapers, radio, and direct email.
An advertiser has access to nine different types of advertising media, including: (1) direct mail; (2) newspapers and magazines; (3) television; (4) radio; (5) online; and (6) online and (3) Radio advertisements; (4) Television advertisements; (5) Film advertisements; (6) Outdoor advertisements; (7) Window displays; (8) Fairs and Exhibitions; and (9) Special Advertising.
Advertising tactics can be divided into two categories: institutional and product. A company's brand is promoted through institutional advertising. The 4Cs, which will replace the 4Ps in the marketing mix, stand for consumer desires and needs, cost to satisfy them, ease of purchase, and communication (Lauterborn, 1990).
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True or false: It is more likely that your meeting objectives will be met if the meeting is well-planned. True false question. True False
Undoubtedly, if the meeting objectives is well-planned, your goals will be achieved.
What is the case with high-performing teams?The focus, purpose, and priorities of high-performing teams are congruent. In order for their work to be the catalyst for success, they establish team and personal goals that support this common vision. Everyone is aware of their responsibilities and the best way to get there because the goals are not just congruent but also clearly stated.
When trying to have a difficult conversation, which of the following issues do business people frequently encounter?Getting to know one another on the team is crucial. Which of the following is a challenge that commonly confronts business executives when they're trying to have a challenging conversation when frankness could backfire?
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Property taxes associated with a company's administrative facility are considered ________. multiple choice nonmanufacturing costs manufacturing overhead costs selling costs
Property taxes associated with a company's administrative facility are considered nonmanufacturing costs.
Selling and administrative costs are included in nonmanufacturing costs, commonly referred to as "period" costs. For manufacturing firms to operate successfully and efficiently, costs are extremely relevant.
Management and external decision-makers (investors) can learn important information about the company's profitability and cost-control procedures by identifying, sorting, and allocating cost data. Although they are required for running everyday business operations, nonmanufacturing expenditures are not included in the actual manufacturing process.
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Balancing a budget is important, but businesses often take on loans or investments to get them started, and these debts can leave them owing money to investors and banks for quite some time. One traditional saying sometimes used to endorse this kind of spending is “you have to spend money to make money.” What factors should be taken into account when deciding on the exact balance to strike between borrowing and spending when running a business, especially when it comes to paying for information systems and technologies? How is it similar or different to the kind of decisions you make to manage your personal finances (e.g., putting something on a personal credit card or taking a mortgage to buy a home)?
Consider the return on investment (ROI) for borrowed cash while balancing a business's borrowing and expenditure.
Businesses should weigh the pros and cons of investing in information systems and technology.
Personal financial decision-making entails analyzing the pros and cons of various investments.
What is financial decision-making?Generally, When deciding on the balance between borrowing and spending for a business, it's important to consider the potential return on investment (ROI) for the funds being borrowed. The ROI should be high enough to justify the cost of borrowing, including interest and any other fees. Additionally, the business should have a clear plan for how the funds will be used and how they will generate revenue.
When it comes to investing in information systems and technologies, businesses should carefully evaluate the potential benefits and costs of the investment. The systems and technologies should align with the business's overall strategy and goals, and the business should have the resources and capabilities to effectively utilize them.
The decision-making process for managing personal finances is similar in that it also involves weighing the potential benefits and costs of different investments. However, personal financial decisions often have a longer time horizon and may not have the same level of scrutiny and analysis as business financial decisions. Additionally, personal decisions often have a bigger impact on one's lifestyle and well-being, while business decisions have a bigger impact on the company's success.
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What questions of financial responsibility should she ask herself before she makes the purchase select three options?
The new automobile wants to purchase. Before making the purchase, she should consider her financial responsibilities by determining if her current automobile is still in good working order.
Whether the car she has in mind will be dependable, and whether the cost would have an impact on her funds for a down payment on a home.
Living within our means is fundamentally what it means to be financially responsible. In other words, one's expenses must be lower than their income. When using a credit card, it is preferable to pay the entire debt each month rather than just the minimum amount due.
Budgeting and saving practices are also a part of sound money management. Therefore carefully assess the necessity of getting a new automobile at this time.
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Note the correct question would be as bellow,
Amanda wants to buy a new car. what questions of financial responsibility should she ask herself before she makes the purchase? select three options. do i need this car or should i walk, bike, and take the bus to save money?
Enterprise Rent-A-Car closely ties customer service to employee success. With a tracking system called the Enterprise Service Quality Index (ESQi), the company routinely follows up with customers by phone to determine their level of satisfaction with the company. Only completely satisfied customers count toward an employee ESQi score, which is used to measure employee's potential for promotion. Enterprise closes provider _____ by using marketing research.
Enterprise closes provider soft by using marketing research.
A unit of economic system or activity: a project or operation that is particularly challenging, complex, or dangerous. Particularly: a business organization.: a planned, organized action. The primary economic activity among these people is agriculture.
The Enterprise Service Quality Index (ESQI) is a technique that measures results by using a questionnaire that makes it simple to gather data rapidly. The survey emphasizes responses from the top box. Customers who choose to remain close to the business will typically provide free, beneficial marketing for Enterprise.
A legal entity that has the authority to conduct commerce on its own, such as the ability to sign contracts, own property, amass debts, and open bank accounts, is said to have an enterprise. A business can be incorporated, quasi-incorporated, a non-profit organization, or unincorporated.
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Which of the following IS one of the factors that determine a company's credit rating? a. The percentage of the net income the company allocates in the prior two years to paying back loans outstanding b. The company's average return on shareholders' equity over the most recent three years c. The size of a company's annual interest payments on debt d. The company's dividend payout ratio o Its debt-to-equity ratic
Payment history, age of credit history, amount owed, amount owed and how it is used, industry risk, and company size are used to calculate business credit scores. So option E( debt-to-equity ratio) is correct.
How do credit scores work?A credit score is a numerical expression used to quantify a person's creditworthiness. It is based on a level examination of their credit files. The main component of a credit score is a credit report, which is normally obtained from credit agencies. Despite the fact that ranges differ based on the credit scoring model, generally speaking, credit scores between 580 and 669 are regarded as fair, 670 to 739 as good, 740 to 799 as very good, and 800 and up as exceptional.
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A practical approach which is frequently used by managers when setting normal long-run prices is the
a. cost-plus approach
b. economic theory approach
c. price graph approach
d. market price approach
The cost-plus strategy is a realistic strategy that managers typically employ when determining typical longterm costs. As a result, the cost-plus approach (Option A) is the correct option.
The term "markup pricing" also refers to cost-plus pricing. This pricing strategy adds a certain percentage to the price of producing a single unit of a good (unit cost). The resultant figure represents the item's selling price.
A straightforward pricing approach known as "cost-plus pricing" or "markup pricing" adds a predetermined percentage to the cost of producing one unit of a good (unit cost). Instead than concentrating on external factors like customer demand and competitive prices, this pricing approach emphasises internal issues like manufacturing costs. Retail establishments frequently employ this pricing approach when determining their prices.
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Suppose that an industry's long-run supply curve is downsloping. This suggests that:
Suppose the long-term supply curve for an industry is going down. This suggests that this is an industry with declining costs.
Briefly report on the supply curve.A supply curve can be viewed as a graphical representation of the relationship between the cost of an item or service and its supply over a period of time. In one example, the quantity offered is usually shown on the horizontal axis and the price is shown on the left vertical axis. The law of supply is represented as a supply curve that increases from left to right as the price of a particular commodity rises (all else being equal). Note that this phrasing always implies that price is the independent variable and quantity is the dependent variable. Economics is an exception where independent variables are often on the horizontal or x-axis. A new supply curve must be created whenever factors other than price or quantity change.
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Under the negotiated price approach of setting transfer prices, an increase in the purchasing division's operating income is calculated as:
An increase in the operational income of the purchasing division is computed as (Market price - Transfer price) Units transferred under the negotiated price approach to calculating transfer prices.
What exactly is agreed-upon transfer pricing?Negotiated transfer pricing involves firm representatives negotiating rates on their own rather than merely depending on market prices. Learn about the benefits and drawbacks of adopting negotiated transfer price as illustrated by the negotiations between two businesses.
What three different negotiation approaches are there?Five main negotiation strategies are available: accommodating, avoiding, cooperating, competing, and compromise. In a negotiation that is successful, one or more of these several negotiating strategies is typically used. Techniques for negotiation can be useful in both public and private contexts.
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If trade between nations is prohibited, Group of answer choices nations will more easily achieve specialization in production and end up consuming more. nations will be unable to specialize in what they are good at and therefore end up consuming less. nations can refine their ability to allocate resources and therefore raise consumption. nations can increase their public welfare.
If trade between nations is prohibited, nations will be unable to specialize in what they are good at and therefore end up consuming less
Nations will not be able to benefit from comparative advantage, which is the capacity of a country to create a commodity or service at a lower opportunity cost than another one if commerce among the nations is outlawed. Without commerce, nations will be compelled to create all of their own commodities and services, even if they are not as effective at it.
This will result in increased expenses and decreased productivity, which will decrease the total consumption of commodities. Access to a bigger market is another benefit of trade, which can raise the demand for a nation's products and services and, as a result, its output and consumption.
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Prepare journal entries to record the tax levy on July 1, 2020, in the General Fund. (Ignore all entries in the governmental activities journal. ) Prepare a summary journal entry to record the collection of current taxes as of April 30. Prepare a summary journal entry to record the collection of delinquent taxes, interest, and penalties. (You may assume that these amounts had been designated Deferred Inflows of Resources. ) Prepare the journal entry necessary to reclassify the uncollected tax amounts as delinquent. Assume these taxes are not expected to be collected within 60 days of year-end. Prepare the journal entry necessary to record interest and penalties if they are not expected to be collected soon after year-end
Journal entries to record the tax levied on July 1, 2020, in the General Fund include: Debit: Taxes receivable current 4,200,000; Credit: Uncollectible current taxes' Allowance 84,000; Credit: Revenues 4,116,000
How to prepare journal entry summary:Prepare journal entry summary to record current taxes as of April 30.
Debit: Cash 3,900,000
Credit: Taxes receivable - current 3,900,000
Prepare journal entry summary to record delinquent taxes, interest, and penalties.
Debit: Cash 57,800
Credit: Taxes receivable - delinquent 53,000
Credit: Interest and penalties receivable 4,800
Debit: Deferred inflows of resources 57,800
Credit: Revenue 57,800
What does journal entry means?A journal entry is a record of a business transaction in your books of accounts. Double-entry bookkeeping creates at least two journal entries for each transaction. A single transaction can cause many changes in a company, so accountants track them all in journal entries.
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July 1, 2020, the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $4,200,000. The county estimated that 2 percent of the taxes levied would be uncollectible. As of April 30, 2021, the due date for all property taxes, the county had collected $3,900,000 in taxes. During the current fiscal year, the county collected $53,000 in delinquent taxes and $4,800 in interest and penalties on the delinquent taxes. The county imposed penalties and interest in the amount of $14,500 but only expects to collect $12,800 of that amount. At the end of the fiscal year (June 30, 2021), uncollected taxes, interest, and penalties are reclassified. They are not expected to be collected within the first 60 days for the following fiscal year. Required Record entries for the above transactions as stated in the individual statements below, and post corresponding information into the Revenues ledger as appropriate. Prepare journal entries to record the tax levy on July 1, 2020, in the General Fund. (Ignore all entries in the governmental activities journal.) Prepare a summary journal entry to record the collection of current taxes as of April 30. Prepare a summary journal entry to record the collection of delinquent taxes, interest, and penalties. (You may assume that these amounts had been designated Deferred Inflows of Resources.)