A cash flow hedge is accounted for differently than a fair value hedge.
The key difference between a cash flow hedge and a fair value hedge is the hedged item. With a cash flow hedge, you’re hedging the changes in cash inflow and outflow from assets and liabilities, whereas fair value hedges help to mitigate your exposure to changes in the value of assets or liabilities.
A fair value hedge is used to mitigate risk created by fixed exposures such as fixed costs, prices, rates, or terms. Whereas a cash flow hedge is used to mitigate risk from variable exposures.
In the case of the Hedged Item:
a) Loss on the hedging item on the reporting date:
Debit the loss to Loss on the Hedged Item A/c. This will have an effect on the Profit & Loss A/c and reduce the profit of the company.
Credit the Hedged item. Since this is an asset, the value of the asset will go down, and this will affect the Financial Position i.e., Balance Sheet of the company.
b) Gain on the hedging item on the reporting date:
Debit the Hedged item. Since this is an asset, the value of the asset will go up, and this will affect the Financial Position i.e., Balance Sheet of the company.
Credit the gain to Gain on the Hedged Item A/c. This will have an effect on the Profit & Loss A/c and increase the profit of the company.
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do you know the answer
The sources of information for foreign employment Red, personal contacts abroad; Green, recruitment websites and the techniques of getting information of foreign employment notice board, websites etc.
What is foreign employment?Going from one country to another country in the search of job and for the purpose of earning money is called foreign employment.
The foreign employment has the advantage that it has the ability to experience different cultures, customs, and traditions.
It provides the opportunity to develop a more global and open mindset.
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a modified endowment contract is best described as
A modified endowment contract is best described as a life insurance contract that has accumulated cash values higher than the IRS allows.
What is modified endowment contract?This refers to the highest amount of premium that can be paid into a policy and still have it recognized as a life insurance contract.
Hence, a modified endowment contract is best described as a life insurance contract that has accumulated cash values higher than the IRS allows.
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A production possibilities frontier is like a ___________________, for an entire society. Group of answer choices opportunity cost
Answer:
production possibilities frontier is like a set of choices
A data analytics team works to recognize the current problem. Then, they organize available information to reveal gaps and opportunities. Finally, they identify the available options. These steps are part of what process?
These steps regarding the data are part of the process that is known as using structured thinking.
How to depict the information?From the information given, the data analytics team works to recognize the current problem. Then, they organize available information to reveal gaps and opportunities.
In this case, the steps regarding the data are part of the process that is known as using structured thinking.
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Why would a company debit Interest Receivable? Multiple choice question. It paid interest for amounts incurred in an earlier accounting period. It received an interest payment for amounts accrued in an earlier accounting period. It owes interest on its notes payable which will be paid in a later accounting period. It generated interest on its notes receivable which will be collected in a later accounting period.
It generated interest on its notes receivable which will be collected in a later accounting period.
What are debit interest receivables?The entry is a debit to the cash account and a credit to the interest receivable account when the actual interest payment is received, which eliminates the balance in the interest receivable account.What is the accounting period?In bookkeeping, the time frame for which management accounts and financial statements are created is known as an accounting period. The accounting period in management accounting varies greatly and is chosen by management. Accounting periods are frequently monthly.The honored note is recorded by debiting cash for the amount paid by the customer, crediting notes receivable for the note's principal amount, and crediting interest revenue for the interest generated, presuming no adjustment entries have been made to accumulate interest income.Therefore, a company will debit interest receivable because It generated interest on its notes receivable which will be collected in a later accounting period.
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Help!!!!!!!!!!!!!!!!!
Answer:
being untrusting
Explanation:
as you have save all the money in ur home then it's mean that you don't trust any one
to record a sales transaction, use:
To record a sales transaction, use create invoices- receive payment- make deposits.
What is sales transaction?Sales Transaction means transactions consummated between a company and subscriber of its capital stock. It is the transfer of a company's asset to another after sales have been completed.
Hence, to record a sales transaction, use create invoices- receive payment- make deposits.
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The Instant Pot electric pressure cooker was introduced in 2010 and had a slow start, but word of mouth from social media and influential bloggers created an explosive growth in demand for the versatile multi-cooker. Competitors such as Ninja and Crock-Pot pressure cookers have entered the market and prices have begun to stabilize for Instant Pot. What stage in the product life cycle would the Instant Pot be
The stage in the product life cycle of the Instant Pot would be "growth stage".
Stages in product life cycle:There are four stages in the life cycle of a product in the market which are-
Take-off stage or introduction,Growth stage or shake-out stage, Maturity stage and Decline.The characteristics of Growth stage are-
Increasing sales, customers and profit.Greater competition from fellow companies. As rival companies release similar products, the competition is frequently strong during the growth period. The product will move into the growth stage if it maintains its success and continues to satisfy market demands. Price undercutting in the growth stage is typically uncommon because businesses in this stage can boost revenue by luring in new clients.The said product can be confirmed to be in the growth stage because it exhibits higher growth in demand by social media marketing. Also, it shows there was a rise in the rival companies Ninja and Crock-pot pressure cookers.
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Question 2 of 20
If you choose to own a credit card, it is important to:
0 A. pay
A. pay off the balance each month.
B. make minimum payments each month.
O C. use more than one credit card to distribute the costs.
O D. use credit cards as often as possible.
Answer: (B)
Explanation: so you can save your money that is the wi way
The Finnish prefer to maintain time-honored traditions and norms and view change with suspicion. Which of Hofstede’s cultural dimensions does this represent?
power distance
individualism/collectivism
masculinity/femininity
time orientation
newman's own organics is considered a socially responsible company because it:
Newman's own organics is considered a socially responsible company because it donates to charity.
What are socially responsible company?Socially responsible company are companies that are committed to the growth and development of their community.
They give voluntary donations to communities around them.
Therefore, Newman's own organics is considered a socially responsible company because it donates to charity.
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What do we call risks in the absence of controls and after controls have been implemented?.
Risk that exists both before and after controls have been put in place is known as inherent risk.
What is risk?
The term "risk" refers to degree of unfortunately and possibility of loss, injury and hazard. Risk is barrier in the organization.
The various risk levels in a process that have not been regulated or mitigated by risk management are referred to as inherent risk. The level of risk present even in the absence of safeguards is known as inherent risk.
As a result, Inherent risk is risk in the absence of controls and after controls have been implemented.
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Select a travel lane with the least amount of congestion and stay in the lane you have chosen until you need to turn, __________, or avoid a hazard.
Select a travel lane with the least amount of congestion and stay in the lane you have chosen until you need to turn, pass another, or avoid a hazard. Read below about travel lane.
What is a travel lane?A traffic lane or travel lane is a lane for the movement of vehicles travelling from one destination to another, not including shoulders. A through lane is a traffic lane for through traffic. At intersections, these may be indicated by arrows on the pavement pointing straight ahead.
Therefore, the correct answer is as given above.
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The earnings gap in the U.S. labor market between black and white workers_____________________ in the 1960s and 1970s, but, since 1980, the gap_____________________. rose substantially; has not changed much fell substantially; is pretty well unchanged rose substantially, has declined substantially fell substantially, has substantially increased
1st blank - fell substantially.
2nd blank - is pretty well unchanged.
U.S. labor market between black and white workers:Significant salary gaps between black and white workers are a key indicator of racial inequality in the labor market. In 2019, the median hourly wage for a black worker was 24.4 percent less than for a white worker. This represents a salary difference that is even greater than the 16.4% figure from 1979.Salary gaps between white and black workers?In terms of the difference between black and white salaries, the wage gap has varied over the first ten years of the twenty-first century: 67.7 percent in 2000, 64.0 percent in 2005, 67.5 percent in 2008, and 64.5 percent in 2009. However, the absolute salary gap between black and white workers has shrunk during this time.
Therefore, The earnings gap in the U.S. labor market between black and white worker fell substantially in the 1960s and 1970s, but, since 1980, the gap is pretty well unchanged.
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The process of influencing people to work toward a common goal is.
Answer:
Leading/Leadership
Explanation:
Leadership inspires, influences and motivates people to work towards a goal and achieve it.
A ________Blank identifies that a firm has legally registered its brand name or trade name so the firm has its exclusive use, thereby preventing others from using it.
A trademark Blank identifies that a firm has legally registered its brand name or trade name so the firm has its exclusive use, thereby preventing others from using it.
A brand extension is when a company uses one of its established brand names on a new product or new product category.A brand name, or product brand, is a word, group of words, letters, or numbers that represent a product or service. A trade name, or corporate brand, identifies and promotes a company or a division of a particular corporation. The trade name is the legal name of the business.What does trademark imply?Any word, phrase, symbol, design, or combination of these that distinguishes your products or services might be considered a trademark. Customers use it to recognize you in the marketplace and set you apart from your rivals. Both trademarks and service marks are included under the umbrella term "trademark."Business names, logos, slogans, sounds, and even colors that are distinctive to a single brand may be protected by a trademark.Learn more about trademark brainly.com/question/19534317
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The production possibilities curve below shows the hypothetical relationship between the production of guns (national defense) and butter (social goods) in an economy. Combination Guns Butter A 0 4 B 14 3 C 26 2 D 36 1 E 44 0 Your response should be a number ONLY. What is the marginal opportunity cost of producing the second unit of butter
If we will increase the production of butter from 1 to 2, then the Guns production will decreases from 36 to 26. Thus, marginal opportunity cost of second unit of butter is 10 guns.
What is marginal opportunity cost?The marginal opportunity cost refers to the measurement of the amount of a good that has to be sacrificed for each additional unit of the other good.
It is the cost incurred during the production of a unit or item.
Formula of Marginal opportunity cost =△gain of output △loss of output.
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The Coca-Cola Company uses a job-order costing system. True or False: Job-order costing uses the actual direct materials cost of the job, the actual direct labor cost of the job, and the manufacturing overhead cost applied to the job.
Answer: In managerial accounting, there are two general types of costing systems to assign costs to products or services that the company provides: “job order costing” and “process costing”. Job order costing is used in situations where the company delivers a unique or custom job for its customers. Every customer is treated uniquely and delivered products to specifically suit their individual needs.
Explanation: hope this helps, if not I'm sorry
classical economists are more likely than keynesian economists to focus more on _____.
classical economists are more likely than Keynesian economists to focus more on unemployment. This is further explained below.
What is unemployment?Generally, unemployment is simply defined as unemployed persons who are looking for employment and are prepared to start work immediately.
In conclusion, Unemployment is an issue that receives greater attention from classical economics than from Keynesian economists.
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Once the project schedule and project budget are approved they become the _____ Group of answer choices project plan derivative plan schedule plan baseline plan actual plan
Once the project schedule and project budget are approved they become the baseline plan. This is further explained below.
What is the baseline plan?Generally, Project management baselines are the established points from which further planning is done.
In conclusion, As soon as the project timeline and budget are greenlit, they constitute the foundation of the project.
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Eastline Corporation had 17,500 shares of $5 par value common stock outstanding when the board of directors declared a stock dividend of 6,125 shares. At the time of the stock dividend, the market value per share was $17. The entry to record this dividend is:
The journal entry to record the declaration of a stock dividend is by debiting the retained earnings and crediting the common stock dividend with equal amounts of $30,625.
What are dividends?
Dividends are the amount allocated to the investors by the company with respect to the shareholdings held by them.
The journal entry for recognizing the transaction is as follows:
Particulars Debit Credit
Retained earnings (6,125 X $5) 30,625
Common stock dividends 30,625
(To record the declaration of dividends
on common stock)
Therefore, the journal entry is explained and recorded as above.
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Are fixed costs considered to be anticipated or unanticipated costs? are variable costs considered to be anticipated or unanticipated costs?.
Answer:
anticipated (Think)
Explanation:
The term fixed cost refers to a cost that does not change with an increase or decrease in the number of goods or services produced or sold. Fixed costs are expenses that have to be paid by a company, independent of any specific business activities. This means fixed costs are generally indirect, in that they don't apply to a company's production of any goods or services.
According to the text, the most logical budget-setting method in advertising is the ________ method.
The logical budget setting method is advertising, the company set advertising budget cost is required to achieve tasks.
What is Objective and Task?The objective and budgeting work simultaneously, budget is established when specific objective is in mind.
The company sets advertising budget for promotion of products, budget requires certain amount of money needed to achieve objective and task.
Businesses use objective and task method by examining cost of each goals. The objective and task method is difficult to assess accurately advertising costs needed to achieve the task.
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Matilda is buying a condo from Tom and Alex Ries. She has given her agent, Manuel, earnest deposit funds in the amount of $10,000. Matilda has post-dated the check to coincide with the expiration date of offer acceptance on the contract. Do the basic trust fund regulations apply to Matilda's earnest deposit
Answer:
190887266899776543678
What leadership theory best informs Skeetar Phelan about the situation she faces in gathering data and stories from Aibileen Clark and Minny Jackson? State the theory and justify your answer.
The leadership theory best suited to the plot of the movie "The Help" is the participative theory.
What is participative leadership theory?In this leadership style, the leader is the one who helps and contributes to the work, creating ways to motivate his people and assisting in their needs, increasing team integration and the participation of all members in the decision-making process.
Therefore, in the movie "The Help" we perceive the participative leadership in the actions of Skeeter, who belongs to high society but decides to write a book about the perspective of black maids, helping them in their needs.
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what is a sale promotion
Answeris one of the elements of the promotional mix. :
Explanation:
Answer:
profit
Explanation:
You take a major selection of items and you increase the amount wanted by a quarter percentage.
you are executing an indirect activity allocation. what do you post to the sender and receiver?
If you are executing an indirect activity allocation. what you post to the sender and receiver is: You post the quantity and cost to both the sender and receiver.
What is Indirect activity allocation?
Indirect activity allocation can be defined as the way in which activities that are share or allocated.
Based on the given scenario when making use of indirect activity allocation you post the quantity and cost to the sender as well as the receiver.
Therefore quantity and cost are posted to the sender and receiver.
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Captain Hook, the insured, makes a contract with Peter Pan Insurance Company, the insurer, whereby Captain Hook will pay quarterly premiums of $575.00. Upon Hook's death, $1,000,000 will go to Wendy Little as the beneficiary. Further, the policy required that upon Hook's death, the beneficiary must notify the insurer within three months. Captain Hook did not inform Wendy that she was his beneficiary. Captain Hook died and her policy was not found until four months later. Upon finding the policy, Wendy informed Peter Pan Insurance Company that Hook had passed away, but it refused to pay her the money. Wendy sued claiming that she did not need agree to the time limitations and that she was entitled to the money because she informed them of Hook's death. Wendy would best be classified as a(n) ______________.
Based on the contract between Captain Hook and Peter Pan Insurance Company, Wendy would best be classified as an intended beneficiary.
Who is an intended beneficiary?An intended beneficiary can be defined as a type of third-party beneficiary who is intended and designated by an insured to directly receive benefits from an established contractual agreement.
Based on the contract between Captain Hook and Peter Pan Insurance Company, we can infer and logically deduce that Wendy would best be classified as an intended beneficiary.
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You are evaluating a potential purchase of several light-duty trucks. The initial cost of the trucks will be $194,000. The trucks fall in the MACRS 5-year class that allows depreciation of 20% the first year, 32% the second year, 19% the third year, 12% the fourth year, 11% the fifth year, and 6% the sixth year. You expect to sell the trucks for 29,100 at the end of five years. The expected revenue associated with the trucks is $155,000 per year with annual operating costs of $81,000. The firm's marginal tax rate is 25.0%. What is the after-tax cash flow associated with the sale of the equipment
The after-tax cash flow associated with the sale of equipment is $299,325.
What is an initial cost?The initial cost is the typical cost of buying or producing the goods you have on hand.What is an operating cost?Operating costs, often known as operating costs, are the costs associated with running a company, or with running a machine, part, piece of equipment, or facility. They represent the cost of the resources an organization uses just to stay in business.What is cash flow?The actual or fictitious movement of money is known as cash flow. In finance and accounting, cash flow describes the capital inflows and outflows of particular economic units with the aim of achieving a particular goal within a predetermined window of time. Making an accurate prediction of future cash flows is required in accounting in addition to measuring current cash flows.Solution -Revenue of 5 years [tex]= 155000 * 5 = 775000[/tex].
Operating cost of 5 years [tex]= 81000 * 5 = 405000[/tex].
Sale of equipment [tex]= 29100[/tex].
Net profit = [tex]775000+29100 - 405000=399100[/tex].
Tax to be deducted at 25% [tex]= 99775[/tex].
Cash flow after tax [tex]399100-99775=299325[/tex].
Therefore, the after-tax cash flow associated with the sale of equipment is $299,325.
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Ballard Company incurred a total cost of $9,400 to produce 300 units of pulp. Each unit of pulp required six (6) direct labor hours to complete. What is the total fixed cost if the variable cost was $1.50 per direct labor hour
The total fixed cost if the variable cost was $1.50 per direct labor hour is $6700.
Total fixed costUsing this formula
Total cost=Fixed cost+ Per Direct labor hours×Units of pulp× Direct labor hours
Let plug in the formula
9400=FC + 1.50(300)(6)
9400=FC + 2700
FC=$6700
Therefore the total fixed cost if the variable cost was $1.50 per direct labor hour is $6700.
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