Questions
What are the pros and cons for Intellectual property and why is it is important for...

What are the pros and cons for Intellectual property and why is it is important for innovation.

In: Operations Management

Discuss the potential benefits and disadvantages of innovation through cooperative strategies.

Discuss the potential benefits and disadvantages of innovation through cooperative strategies.

In: Operations Management

Describe how financial intermediation and financial innovation affect banking.

Describe how financial intermediation and financial innovation affect banking.

In: Finance

Describe the concept of customers as innovation partners and how to implement the concept.

Describe the concept of customers as innovation partners and how to implement the concept.

In: Operations Management

The following stock prices pertain to Tesla (TSLA). Calculate the arithmetic and geometric returns from 2010...

The following stock prices pertain to Tesla (TSLA). Calculate the arithmetic and geometric returns from 2010 to 2019. Complete chart to help with problem .

2010

$ 4.82

2011

$ 5.81

2012

$ 7.51

2013

$ 36.28

2014

$ 40.72

2015

$ 38.24

2016

$ 50.38

2017

$ 70.86

2018

$ 61.40

2019

$130.11


A. Calculate the arithmetic average annual return for Tesla from 2010 through 2019.

B. Calculate the geometric average annual return for Tesla from 2010 through 2019.

In: Finance

The ledger of Crane Corporation at November 30, 2021, contains the following summary data: Cash dividends—common...

The ledger of Crane Corporation at November 30, 2021, contains the following summary data:

Cash dividends—common
$60,500 Operating expenses $1,101,000
Cash dividends—preferred
25,000 Other comprehensive income—loss on
equity investments (before income tax)
71,000
Common shares
315,500 Rent revenue 39,000
Cost of goods sold
7,190,000 Preferred shares ($5 noncumulative) 381,000
Depreciation expense
341,000
Retained earnings, December 1, 2020 732,000
Sales
9,011,000

Your analysis reveals the following additional information:

1.
The company has a 25% income tax rate.
2.
The communications devices division was discontinued on August 31. The profit from operations for the division up to that day was $15,200 before income tax. The division was sold at a loss of $70,500 before income tax.
3.
There were 200,000 common and 5,000 preferred shares issued on December 1, 2020, with no changes during the year.

part
(a)
Prepare a multiple-step income statement for the year.

In: Accounting

On January 1st 2020 the PSST partnership had the following capital accounts: Schiff $510,000 Schumer $600,000...

On January 1st 2020 the PSST partnership had the following capital accounts:
Schiff $510,000
Schumer $600,000
Pelosi $700,000
Trump $1,000,000
The partnership agreement states the following:
Partners would receive 10% interest on their beginning of the year capital accounts
Schiff receives a salary of $10,000 per year
Trump receives a salary of $50,000 per year
Pelosi takes $24000 per year out of her capital account for cosmetics
Trump takes $30,000 per year out of his capital account for orange hair dye
profits are shared equally
Losses are:  40% Schumer 30% Schiff  20% Pelosi and 10% Trump
In 2020 the partnership reported income of $800,000 [before interest and partner salaries]
In 2021 the partnership reported income of $200,000 [before interest and partner salaries]
In 2022 the partnership reported income of $750,000 [before interest and partner salaries ]
REQUIRED:
for 2020,2021 and 2022 determine
a) each partners share of partnership income
b) each partners ending capital balance.  

In: Accounting

The ledger of Crane Corporation at November 30, 2021, contains the following summary data: Cash dividends—common...

The ledger of Crane Corporation at November 30, 2021, contains the following summary data:
Cash dividends—common $71,500 Operating expenses $1,123,000
Cash dividends—preferred 25,000 Other comprehensive income—loss on
equity investments (before income tax)
93,000
Common shares 326,500 Rent revenue 61,000
Cost of goods sold 7,410,000 Preferred shares ($5 noncumulative) 403,000
Depreciation expense 363,000 Retained earnings, December 1, 2020 754,000
Sales 9,033,000

Your analysis reveals the following additional information:
1. The company has a 25% income tax rate.
2. The communications devices division was discontinued on August 31. The profit from operations for the division up to that day was $19,600 before income tax. The division was sold at a loss of $81,500 before income tax.
3. There were 200,000 common and 5,000 preferred shares issued on December 1, 2020, with no changes during the year.

(a)

Prepare a multiple-step income statement for the year.

In: Accounting

Write a short paragraph (up to 5 sentences) with your thoughts/reflection on these points in the lectures:

Write a short paragraph (up to 5 sentences) with your thoughts/reflection on these points in the lectures:

- Some fIntech models have a focus on finance (or financial services) others on technology services. Explain with an example.

- An Open Innovation unit is a more collaborative model than a bank's innovation labs. Explain

- Incuments are generally more concerned with the cyber security risks of fintechs they work with than the other way round. Explain

In: Finance

You have been assigned to examine the financial statements of Picard Corporation for the year ended...

You have been assigned to examine the financial statements of Picard Corporation for the year ended December 31, 2020, as prepared following IFRS. Picard uses a periodic inventory system. You discover the following situations:
1. The physical inventory count on December 31, 2019, improperly excluded merchandise costing $26,700 that had been temporarily stored in a public warehouse.
2. The physical inventory count on December 31, 2020, improperly included merchandise with a cost of $15,650 that had been recorded as a sale on December 27, 2020, and was being held for the customer to pick up on January 4, 2021.
3. A collection of $7,200 on account from a customer received on December 31, 2020, was not recorded in 2020.
4. Depreciation of $5,300 for 2020 on delivery trucks was not recorded.
5. In 2020, the company received $3,900 on a sale of fully depreciated equipment that originally cost $25,700. The company credited the proceeds from the sale to the Equipment account.
6. During November 2020, a competitor company filed a patent infringement suit against Picard, claiming damages of $629,000. Picard’s legal counsel has indicated that an unfavourable verdict is probable and a reasonable estimate of the court’s award to the competitor is $471,000. Picard has not reflected or disclosed this situation in the financial statements.
7. A large piece of equipment was purchased on January 3, 2020, for $41,400 and was charged in error to Repairs and Maintenance Expense. The equipment is estimated to have a service life of eight years and no residual value. Picard normally uses the straight-line depreciation method for this type of equipment.
8. Picard has a portfolio of temporary trading investments reported at fair value. No adjusting entry has been made yet in 2020. Information on carrying amount and fair value is as follows:
Carrying Amount Fair Value
Dec. 31, 2019 $98,000 $98,000
Dec. 31, 2020 $97,000 $82,600
9. At December 31, 2020, an analysis of payroll information showed accrued salaries of $12,700. The Salaries and Wages Payable account had a balance of $17,900 at December 31, 2020, which was unchanged from its balance at December 31, 2019.
10. An $21,000 insurance premium paid on July 1, 2019, for a policy that expires on June 30, 2022 was charged to insurance expense.
11. A trademark was acquired at the beginning of 2019 for $39,840. Through an oversight, no amortization has been recorded since its acquisition. Picard expected the trademark to benefit the company for a total of approximately 12 years with no residual value.

QUESTION:

Assume that the trial balance has been prepared, the ending inventory has not yet been recorded, and the books have not been closed for 2020. Assuming also that all amounts are material, prepare journal entries showing the adjustments that are required. Ignore income tax considerations.

No.

Account Titles and Explanation

Debit

Credit

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

In: Accounting