it is acceptable to use paper products to serve meals routinely

Answers

Answer 1

The statement, "It is acceptable to use paper products to serve meals routinely" is true.

Food-safe foil-lined paper is nearly greaseproof because it is made of aluminum, which is a metal, and grease cannot penetrate metal. The ideal use for this type of paper include keeping hot food hot and messy food contained inside the wrap rather than on your visitors' hands or clothing.

Trees that are replanted and managed to ensure a sustainable supply for future generations are used to make paper. In order to reduce waste in landfills, paper is also produced using recycled paper products, which can be recycled and reused numerous times.

Paper containers, sometimes referred to as paper packaging, are a high-efficient and affordable option that the public may use to move, carry, and store a variety of things. Paper-based packaging is increasingly being used since it is designed to be lightweight and adjustable to match the demands of individual products or customers.

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Related Questions

The liabilities of Oriole Company are $117,000 and the owner’s equity is $227,000. What is the amount of Oriole Company’s total assets?

Answers

Answer:

$344,000

Explanation:

Assets, liabilities, and equity combine to form the accounting equation.  their relationship in the accounting equation is as follows,

Assets = Equity + Liabilities

In this case,

Asset =??

Liabilities=$117,000

Equity =$227,000

Therefore,

Assets = $117,000 + $227,000

Assets = $344,000

This section is based on the case study titled: Maximising Media Relations for Effective Program Execution: UNICEF in Nigeria. This case study is found under the lesson 3 folder, and copies are under the additional resources folder. Please answer all these questions and ensure that you use the correct numbering as given in the question itself.
1. According to the case study, what is the role of public relations? [4]
2. Who are the stakeholders in this case study and their interests [5]
3. What were the strategic tactics and techniques used in the campaign [6]
4. What research methodology was used to develop this plan and discuss whether the programme was successful or not successful in your perspective. Provide evidence from the case study to support your argument. [10]
5. “For effective media relations, the public relations practitioner must understand how the media function and how reporters work” – (Baskin et al, pp:179). As a public relations practitioner what is your assessment of the use of mass media
in this programme and was the use of mass media the best option vs social media in
the programme? (We want to see the student present their own argument here) [5]
6. What did you learn in this case study? [5]

Answers

UNICEF in Nigeria uses strategic strategies and approaches for stakeholder engagement to maximize media relations for effective program execution. Here are the responses to the prompts.

What about the case study?

This case study highlights how essential public relations is when it comes to creating a positive image for an organization while building meaningful relationships with important stakeholders.

In this instance UNICEF was determined to raise awareness regarding their programs in Nigeria by engaging local community leaders while effectively communicating their message to citizens via media outlets. Conversely Nigerias government prioritized developing strategies which addressed citizens' needs coupled with enhancing its reputation. The stakeholders involved included: UNICEF representatives; Nigerian government officials; members of various influential media organizations; respected community leaders; as well as concerned members of society at large.

 To implement effective strategies required tactical thinking alongside techniques such as holding press conferences/ interviews with key players in local/the national press corps; partnering with appropriate organizations/media personalities across identified relevant industries: e.g governance/community activism or where its most needed. Various research methods were employed inclusive of conducting situational analyses regarding media trends in Nigeria.

Also stakeholder analysis was crucial to identify key targets that helped achieve desired outcomes. The UNICEF program gained excellent traction among its target audience through effective outreach and significant coverage.

As a practitioner involved in public relations work I believe that incorporating mass communication was instrumental in broadening the scope for the advocacy messages and amplifying visibility around necessary programs run by UNICEF globally. Moreover using social media channels served as a valuable medium through which younger demographics could be successfully engaged while receiving personalized insights.

The case study has several vital implications regarding understanding regional media landscapes and establishing relationships with important players operating within the regions.

 Collaborative partnerships between local communities alongside other organizations pursuing common goals can result in expanded outreach capacity leading towards new opportunities for positive change. Finally this multifaceted approach utilizing various channels became pivotal not only for generating better visibility but also raising awareness on issues championed by UNICEF globally.

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which of the following is not covered under the americans with disabilities act? employees of private organizations employment agencies state government employees labor unions

Answers

Act on Americans with Disabilities (ADA) The ADA forbids discrimination based on a handicap in the workplace, municipal, state, and federal government, as well as in commercial and public facilities.

What Doesn't the Americans with Disabilities Act Cover?

Disabilities must be categorised as physical or mental problems under the ADA. For instance, conditions like broken bones that fully heal are not included by this definition of ADA disability. every kind of cancer.

What are the quizlet's key tenets regarding the Americans with Disabilities Act?

It mandates that all federally financed programmes be usable by those with impairments, as well as that government employers make a reasonable effort to accommodate their disabled staff members.

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write a 5 minute oral presentation about any three types of shares​

Answers

Shares represent ownership in a company and provide investors with various rights and benefits.

In this oral presentation, explore three common types of shares: common shares, preferred shares, and treasury shares.

Common Shares: Common shares, also known as ordinary shares, are the most common type of shares held by investors. Owners of common shares have voting rights in the company's decision-making processes, such as electing the board of directors.Preferred Shares: Preferred shares are a type of equity that offers certain preferences over common shares. Preferred shareholders have a higher priority when it comes to receiving dividends.Treasury Shares: Treasury shares refer to shares that a company has repurchased from existing shareholders and holds in its own treasury. These shares are no longer considered outstanding and do not carry voting rights.

Thus, by comprehending these distinctions, investors can make informed decisions and navigate the complex world of stock ownership.

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Businesses adjust their revenue by a(n) ____ to account for customer accounts that are not paid.


A. inventory reduction

B. cash flow adjustment

C. uncollectible accounting expense

D. revenue correction

Answers

Answer:

The answer is NOT revenue correction or inventory reduction

Explanation:

I took the test twice and got that one wrong twice.

Answer: C. Uncollectible accounting expense

Explanation:

just took it and got it right!!

Sandra’s Purse Boutique has the following transactions related to its top-selling Gucci purse for the month of October. Sandra's Purse Boutique uses a periodic inventory system.


Date Transactions Units Unit Cost Total Cost
October 1 Beginning inventory 6 $ 790 $ 4,740
October 4 Sale 4
October 10 Purchase 5 800 4,000
October 13 Sale 3
October 20 Purchase 4 810 3,240
October 28 Sale 7
October 30 Purchase 8 820 6,560
$ 18,540
3. Using LIFO, calculate ending inventory and cost of goods sold at October 31

Answers

The cost of goods sold (COGS) was $17,260, and the ending inventory was $3,160 using the LIFO method.

The LIFO method (last-in, first-out) of inventory valuation requires that the most recent purchases of inventory be used first in the cost of products sold and ending inventory calculations. The ending inventory and cost of products sold at the end of October will be calculated using the LIFO method, based on the data given in the table.Based on the data given, the total units sold is 14, and the total units purchased is 17. Here's how to calculate the ending inventory and cost of products sold using the LIFO method:Step 1: The last purchase of 8 units at a cost of $820 each on October 30 is deducted from the inventory count, leaving 9 units.Step 2: The previous purchase of 4 units at a cost of $810 each on October 20 is deducted from the inventory count, leaving 5 units.Step 3: The next purchase of 5 units at a cost of $800 each on October 10 is deducted from the inventory count, leaving 0 units.Step 4: Based on the LIFO method, the cost of the ending inventory is the sum of the cost of the oldest units remaining in stock, which is 4 units at a cost of $790 each on October 1, totaling $3,160.Step 5: Based on the LIFO method, the cost of goods sold (COGS) is calculated by adding the total cost of units sold, which is 14 units at a cost of $820 each on October 30, 4 units at a cost of $810 each on October 20, and 5 units at a cost of $800 each on October 10, totaling $17,260.Therefore, the cost of goods sold (COGS) was $17,260, and the ending inventory was $3,160 using the LIFO method.

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Richard is a wealthy and successful businessman who is well known for financing many successful start-ups. He has earned a sizable amount of profit by providing capital to start-ups in return for a share of their profits. In the given scenario, which of the following statements is true of Richard?

Answers

Richard, an employee in an investment firm, was dissatisfied with the way his superiors handled business dealings.

Why did Richard decide to start his own business?

Richard is unambitious and prefers spending most of his time by himself. His colleagues consider him aloof and insecure. He finds it difficult to work under high pressure and often blames his colleagues. According to the Big Five personality dimensions, Richard's personality is low in agreeableness.

Uber Technologies was founded in 2009 and quickly rose to become the world's most valuable startup. The company has now acquired several of its competitors in various industries, including Lime and Postmates. What began as a solution to a widespread problem turned out to be an absolute goldmine for the entrepreneurs who made it possible. 1. Airbnb (Pinterest)

Airbnb is without a doubt one of the most inspiring startup success stories.

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The below two statements are related to mindfulness
a. It is not obscure or exotic.
b. It is evidence-based.

TRUE
FALSE

Answers

It is true that mindfulness is evidence based and false that it is exotic.

What is mindfulness?

Mindfulness. It's an easy term to understand. It implies that the mind is entirely focused on what is taking place, what you are doing, and the environment you are moving through. That might sound insignificant, but it annoys me that we frequently stray from the topic at hand. When our mind wanders, we get disconnected from our physical selves and quickly become preoccupied with compulsive thoughts about the past or worry about the future. And it stresses us out.

However, awareness is always present to bring us back to where we are, what we are doing, and how we are feeling, no matter how far we go. It's great to give mindfulness a go for a time if you want to understand what it is. You will discover tiny variances in the meaning in books, online, audio, and video since it's difficult to put into words.

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Jamie is considering leaving her current job, which pays $75,000 per year, to start a new company that develops applications for smartphones. Based on market research, she can sell about 50,000 units during the first year at a price of $4 per unit. With annual overhead costs and operating expenses amounting to $145,000. Jamie expects a profit margin of 20 percent. This margin is 5 percent larger than that of her largest competitor, Apps, Inc.

Suppose that Jamie’s estimated selling price is lower than originally projected during the first year. How much revenue would she need in order to earn:

Positive accounting profits?

Positive economic profits

Answers

Answer:

Accounting costs = $145,000 (annual overhead costs and operating expenses)

Implicit cost = $75,000 (Value of Salary Given Up)

Opportunity cost = $220,000 (Accounting Costs + Implicit Costs)

Revenue needed to earn positive accounting profits = at least $145,000 (more than accounting costs)

Revenue needed to earn positive economic profits = at least $220,000 (more than opportunity cost)Explanation:

Who is ultimately responsible for the establishment and success of a company’s internal control system?

Answers

The company's top executives are ultimately responsible for the establishment and success of a company’s internal control system.

Executives refer to someone or a group of men and women having administrative or supervisory authority in a corporation or in government authority. The executive is chargeable for executing and implementing the law.

The executive is defined as a person or something with administrative or managerial authority. An example of govt is the CEO of an employer. The branch of the presidency includes the president and those responsible to him or her for enforcing the legal guidelines of the united states.

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Prepare journal entries to record the following merchandising transactions of Lowe's, which uses the perpetual inventory system and
the gross method.
August 1 Purchased merchandise from Aron Company for $8,000 under credit terms of 1/10, n/30, FOB destination, invoice dated
August 1.
August 5 Sold merchandise to Baird Corporation for $5,600 under credit terms of 2/10, n/60, FOB destination, invoice dated August
5. The merchandise had cost $4,000.
August 8 Purchased merchandise from Waters Corporation for $7,000 under credit terms of 1/10, n/45, FOB shipping point, invoice
dated August 8.
August 9 Paid $190 cash for shipping charges related to the August 5 sale to Baird Corporation.
August 10 Baird returned merchandise from the August 5 sale that had cost Lowe's $500 and was sold for $1,000. The merchandise was
restored to inventory.
August 12 After negotiations with Waters Corporation concerning problems with the purchases on August 8, Lowe's received a price
reduction from Waters of $700 off the $7,000 of goods purchased. Lowe's debited accounts payable for $700.
August 14
At Aron's request, Lowe's paid $160 cash for freight charges on the August 1 purchase, reducing the amount owed (accounts
payable) to Aron.
August 15 Received balance due from Baird Corporation for the August 5 sale less the return on August 10.
August 18 Paid the amount due Waters Corporation for the August 8 purchase less the price allowance from August 12.
August 19
Sold merchandise to Tux Company for $4,800 under credit terms of n/10, FOB shipping point, invoice dated August 19. The
merchandise had cost $2,400.
August 22
Tux requested a price reduction on the August 19 sale because the merchandise did not meet specifications. Lowe's gave a
price reduction (allowance) of $800 to Tux and credited Tux's accounts receivable for that amount.
August 29 Received Tux's cash payment for the amount due from the August 19 sale less the price allowance from August 22.
August 30 Paid Aron Company the amount due from the August 1 purchase.

Answers

Based on the given merchandising transactions, a journal entry has been prepared below:

Journal Entries

No Date General Journal Debit Credit

1 Aug 01 Merchandise inventory $6,000

Accounts payable-Aron  $6,000

2 Aug 05 Accounts receivable-Baird $4,200

Sales  $4,200

3 Aug 05 Cost of goods sold $3,000

Merchandise inventory  $3,000

4 Aug 08 Merchandise inventory $5,000

Accounts payable-Waters  $5,000

5 Aug 09 Delivery expense $200

Cash  $200

6 Aug 10 Sales return and allowances $1,000

Accounts receivable-Baird  $1,000

7 Aug 10 Merchandise inventory $500

Cost of goods sold  $500

8 Aug 12 Accounts payable-Waters $500

Merchandise inventory  $500

9 Aug 14 Accounts payable-Aron $190

Cash  $190

10 Aug 15 Cash ($3,200 - $3,136) $3,136

Sales discounts ($3,200 x 2%) $64

Accounts receivable-Baird ($4,200 - $1,000)  $3,200

11 Aug 18 Accounts payable-Waters ($5,000 - $500) $4,500

Merchandise inventory ($4,500 x 1%)  $45

Cash ($4,500 - $4,455)  $4,455

12 Aug 19 Accounts receivable-Tux $3,600

Sales  $3,600

13 Aug 19 Cost of goods sold $1,800

Merchandise inventory  $1,800

14 Aug 22 Sales return and allowances $600

Accounts receivable-Tux  $600

15 Aug 29 Cash ($3,600 - $600) $3,000

Accounts receivable-Tux  $3,000

16 Aug 30 Accounts payable-Aron ($6,000 - $190) $5,810

Cash  $5,810

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Where would revenue be maximized for a company facing a linear demand curve

Answers

Answer:

at equilibrium point

Explanation:

equilibrium when price is reasonable to both sellers and buyers. They are willing to buy and sell at optimal quantity, so that firm can maximize revenue

GT Grand, a manufacturer of ultra-luxury cars, supplies customized vehicles based on the specific demands of customers in affluent market segments. The company's approach is most likely referred to as ________.

Answers

The approach of the company for affluent market segments is known as target marketing.

The following information related to target marketing is:

Target marketing is the marketing where the company wants to sell its products to the end consumers. It is the marketing where the entire market should be broken down into various things and the planning is to be done accordingly.

Therefore The approach of the company for affluent market segments is known as target marketing.

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Explain how purchasing, inventory, scheduling and quality control affect production 

Answers

The major areas of operations control are purchasing, inventory control, scheduling, and quality control.
Purchasing involves selecting suppliers. The choice of suppliers should result from careful analysis of a number of factors, including price, quality, reliability, credit terms, and shipping costs. Inventory control is the management of stocks of raw materials, work-in-process, and finished goods to minimize the total inventory cost.
Scheduling ensures that materials and other resources are at the right place at the right time. Quality control guarantees that products and services are produced in accordance with design specifications. The major objective of quality control is to see that the organization lives up to the standards it has set for itself on quality.

During periods when the yield curve has a "normal" shape, as market interest rates change, which statement is TRUE

Answers

Answer

B. Long term bond prices are more volatile than short term bond prices

Explanation:

These are the options for the above question;

A. Short term bond prices are more volatile than long term bond prices

B. Long term bond prices are more volatile than short term bond prices

C. Both short term and long term prices are equally volatile

D. No relationship exists between long term and short term bond price movements

In finance, yield curve is very useful in the measurement of the ideal or belief the bond investor has concerning risk. With the help of the yield curve ,we can know relationship between the rate of interest and maturity's time.

It should be noted that during a period when the yield curve has a normal ascending shape long term bond prices are more volatile than short term bond prices, and the normal yield curve shape is usually reffered to as ""positive yield curve"".

Hence only option B is true.

I started my career at 30. I want to be able to retire at 58. I do not have any money to put away today, but I can put away $1,000 a month at 5% How much
will I have at retirement?

Answers

After 28 years of consistent monthly contributions at a 5% annual rate of return, your retirement account would have grown to approximately $817,000.

How to solve

Assuming you have 28 years until retirement and can consistently save $1,000 per month at a 5% annual rate of return, you would have approximately $817,000 at retirement.

Here's the breakdown of the calculation:

Monthly contribution: $1,000

Annual rate of return: 5%

Time until retirement: 28 years

Using a compound interest calculator, the future value of your retirement account can be calculated as follows:

Enter $1,000 as the initial amount and $1,000 as the monthly contribution.

Enter 5% as the annual interest rate.

Enter 28 years as the time until retirement.

After 28 years of consistent monthly contributions at a 5% annual rate of return, your retirement account would have grown to approximately $817,000.

It's important to note that this calculation assumes a consistent monthly contribution and a constant rate of return

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explain the topic 'market structure' in economics​

Answers

Answer:

Market structure, in economics, refers to how different industries are classified and differentiated based on their degree and nature of competition for goods and services. It is based on the characteristics that influence the behavior and outcomes of companies working in a specific market.

Explanation:

I hope this helps, correct me if I am wrong :) DO NOT CLICK ON RANDOM LINKS AS THEY CONTAIN VIRUSES!

Answer:

Market structure refers to characteristics or properties of marketing economy.

They are mainly represented by curves such as monopolistic characteristics which comprises of perfect and imperfect Monopoly.

And oligopolistic factor.

Marconi Co. has the following information available for the current year:

Net Sales (all on credit) $1,125,000
Bad Debt Expense 90,000
Accounts Receivable, Beginning of Year 180,000
Accounts Receivable, End of Year 82,500
Allowance For Doubtful Accounts, Beginning of Year 57,000
Allowance For Doubtful Accounts, End of Year 77,000

Required:
What was the amount of write-offs during the year?

Answers

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A Monte Carlo simulation is most often used with
O loans
O letters of credit
O stock
O derivatives

Answers

Answer:

A Monte Carlo simulation is most often used with

O loans

O letters of credit

O stock

O derivatives

Answer: I would say Stock

Explanation: hope this helps^^

Provide one example of what the citizens of South Africa can do to uplift themselves

Answers

Answer:

Citizens of South Africa should endeavor to acquire skills that would make them financially independent.

Explanation:

Poverty and unemployment still remain major problems bedeviling African countries, South Africa inclusive. To uplift themselves, South African people should endeavor to acquire skills that would make them independent. Since the government cannot cater to the needs of everyone, learning a trade or two will help the teeming youths to be productively engaged.

This will go a long way to curb unemployment and its negative consequences such as crime perpetrated by young people. They could learn hard skills like fashion designing, Catering, Mechanized farming, etc. Soft skills would also help them to grow professionally.

An example of what the citizens of South Africa can do to uplift themselves is to develop their community and get the necessary skills and education.

In South Africa today, there are issues of inequality and poverty affecting the people. In order to tackle these issues, it's vital to focus on projects that can help the poor in society. This can be through the creation of jobs.

Furthermore, it's vital for people to develop their skills. Skill courses and mentorship programs should be engaged in order for the people to improve their standard of living.

Lastly, companies should be socially responsible and find ways through which they can help the poor.

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**100 POINTS**
What is it called when two people work together when they have a disagreement?

A. Conflict resolution
B. Growth mindset
C. Confrontation
D. Indifference

Answers

A. Conflict resolution

if 2 or more people are having a disagreement or conflict and they still work together then they are resolving their problem.

This function of marketing is responsible for identifying and reducing risks associated
with marketing decisions. Choose the answer.
O financing
Opricing
O promotion
Orisk management

Answers

This function of marketing is responsible for identifying and reducing risks associated with marketing decisions is risk management. So risk management is correct option of the given statement.

How does risk management work?

IT risk management refers to the use of risk management techniques to handle IT threats. Procedures, guidelines, and tools for evaluating possible risks and weaknesses in IT infrastructure are part of IT risk management.

What function does risk management play in general?

The process of discovering, evaluating, and managing risks to people, assets, liabilities, and income is known as risk management. The ultimate purpose of risk management is the preservation of the organization's material and human resources to ensure the smooth continuation of its business operations.

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Answer:

D. Risk Management

Explanation:

if customers are prepared to pay $1.50 when this is serv
ble within the bakery, what is the new value added per cake

Answers

If customers are prepared to pay $1.50 when this is servable within the bakery $2 is the new value-added per cake.

Bars, bread, cookies, desserts, muffins, pizza, snack cakes, sweet items, and tortillas are among the categories of bakeries and baked products.

A bakery can be started as a retail operation selling baked products to customers from a storefront site or as a wholesale operation selling baked goods to restaurants, grocery stores, and other businesses.

The baking industry has long been seen as recession resistant. This is supported by the fact that people must eat and that many people value and are ready to pay for fresh goods. Comfort meals can be produced as delightful and nutrient-dense baked goods.

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If consumers expect the price of a good to rise in the near future how would this most likely affect demand

Answers

The demand for a good today declines if a customer waits to purchase it because they anticipate the price of that good to decrease in the future. The demand for the good today, however, rises if a buyer anticipates a price increase in the future.

How would you anticipate a good's demand curve to change if its price rose?

Demand declines when price rises and decreases in quantity demanded (but demand itself stays the same). Quantity requested rises when the price declines. The Law of Demand is this. An inverse relationship is shown on a graph as a line that slopes downhill from left to right.

when the expected future price of a good rises?

When the anticipated future price of a good rises, so does the current demand for that good. When the price of a good is expected to decrease in the future, the current demand for that good decreases. a good for which demand increases with higher income and decreases with lower income. If a buyer waits to buy a good because they believe the price will go down in the future, the demand for that good today decreases. On the other hand, if a buyer expects a price increase in the future, demand for the good today increases.

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a) Why is ethical relativism considered to be self-contradictory?
b) Explain conceptual muddles with an example.​

Answers

Answer:

El relativismo no puede ser contradictorio porque no afirma ni niega nada. La expresión de una actitud moral consiste en valorar la diversidad.

Explanation:

El relativismo no puede ser contradictorio porque no afirma ni niega nada. La expresión de una actitud moral consiste en valorar la diversidad.

You decide to attend college next fall. List 3 or more opportunity costs and 3 or more opportunity benefits of ading college next fall.​

Answers

Answer:

Explanation:

Opportunity Costs for going to college

1. Cost of college tuition

2. Loss of income for getting a job right away instead of going to college

3. Time spend at college could be used of something else such as a hobby

Benefits for going to College

1. Getting a job with a higher salary

2. More job opportunities being available (i.e. jobs that require you be attending college or already have college degree)

3. Life experience you may gain attending college (such as mentoring from professors, joining clubs, etc.)

PLEASE ANSWER FAST
When you choose a career, you’re looking for something that will help you develop as a person and do work that you love.

A. True
B. False

Answers

I believe it’s true and false cuz most of the time u Can’t get into the job that u wanted all the time but you can hope but I mean a job is a job

Swifty Corporation’s April 30 inventory was destroyed by fire. January 1 inventory was $159,400, and purchases for January through April totaled $504,000. Sales revenue for the same period was $671,100. Swifty’s normal gross profit percentage is 35% on sales.

Using the gross profit method, estimate Swifty’s April 30 inventory that was destroyed by fire.

Answers

Answer:

$226,000

Explanation:

Ending Inventory As of April 30, is the ending inventory from January to April.

Opening inventory = $159,409

Purchases = $504,000

gross profit =35% of  $671,100

=0.35 x 671,000

=234,000

cost of goods sold = revenue - gross profit

=$671,100 - $234,000

=$437, 000

cost of goods sold = opening inventory + purchases- ending inventory

=$437, 000=  $159,409 +  $504,000- ending inventory

=$437,000= $663,409- ending inventory.

Ending inventory =  $663,409 - $437,000

=$226,000

Southard was stranded in Hawaii as the result of an airline strike. he had purchased a round-trip ticket before leaving his home in Denver. He sued the union for tortious interference with his contract with the airline and sought to recover the additional expense he incurred on another airline. Was the union liable to mr. southard?

Answers

Southard was stranded in Hawaii as the result of an airline strike.  It would depend on the specific circumstances of the case and the laws in the jurisdiction where the lawsuit is filed.

Where is Hawaii?

Generally, for the union to be liable for tortious interference with the contract, it would need to have intentionally interfered with the contract between Southard and the airline, and caused Southard damages as a result.

Additionally, the union would have to have acted without legal justification or excuse. Without more information, it is difficult to say whether the union would be liable in this case.

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A citizen group raised funds to establish an endowment for the Eastville City Library. Under the terms of the trust agreement, the principal must be maintained, but the earnings of the fund are to be used to purchase database and periodical subscriptions for the library. A preclosing trial balance of the library permanent fund follows:
Trial Balance-December 31, 2017 Debits Credits
Cash $8,500
Investments 18,000
Additions to permanent endowments $510,000
Investment income 48,000
Expenditures-subscriptions 39,500
Intergovernmental grant 8,000
Net increase in fair value of investments 2,000
Accrued interest receivable 2,000
Accounts payable $568,000 $568,000
Required:
A. Prepare any closing entries necessary at year-end.
B. Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the library permanent fund.
C. Prepare a balance sheet for the Library Permanent Fund (Use Assigned to Library for any spendable fund balance).

Answers

Answer:

a.                                         Journal entries

                  Particulars                      Debit            Credit

Revenue: Addition to permanent     $510,000

endowment

Revenue investment income            $48,000

Revenue : increase in fair value        $8,000

of investment

Expenditure - subscription                                        $39,500

Fund balance                                                             $526,500

b. Statement of revenue , expenditure , and changes in fund balance

         Particulars                                     Amount

Revenue

Addition to permanent endowment     $510,000

Investment income                                 $48,000  

Increase in fair value of investment      $8,000

Total revenue                                          $566,000

Expenditure

Library subscription                               $-39,500

Net change in fund balance                $526,500

Beginning fund balance                             0          

Ending fund balance                             $526,500

c.                       Balance sheet

Assets

Cash                                         $8,500

Investments                              $5,18,000

Accrued interest receivable    $2,000

Total assets                             $528,500

Liabilities and fund balance

Liabilities

Accounts payable                                                $2,000.00  

Fund balance

Non spendable permanent   $510,000

fund principal

Assigned to library                 $16,500

($526,500 - $510,000)

Total fund balance                                               $526,500

Total liabilities and fund balance                      $528,500

Other Questions
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