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2017

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Income Statement

Cost Classification, Income Statement Gateway Construction Company, run by Jack Gateway, employs 25 to 30 people as subcontractors for laying gas, water, and sewage pipelines. Most of Gateway’s work comes from contracts with city and state agencies in Nebraska. The company’s sales volume averages $3 million, and profits vary between 0 and 10 percent of sales. Sales and profits have been somewhat below average for the past three years due to a recession and intense competition. Because of this competition, Jack constantly reviews the prices that other companies bid for jobs. When a bid is lost, he analyzes the reasons for the differences between his bid and that of his competitors and uses this information to increase the competitiveness of future bids. Jack believes that Gateway’s current accounting system is deficient. Currently, all expenses are simply deducted from revenues to arrive at operating income. No effort is made to distinguish among the costs of laying pipe, obtaining contracts, and administering the company. Yet all bids are based on the costs of laying pipe. With these thoughts in mind, Jack looked more carefully at the income statement for the previous year (see below). First, he noted that jobs were priced on the basis of equipment hours, with an average price of $165 per equipment hour. However, when it came to classifying and assigning costs, he needed some help. One thing that really puzzled him was how to classify hisown $114,000 salary. About half of his time was spent in bidding and securing contracts, and the other half was spent in general administrative matters.

Required:

1. Classify the costs in the income statement as (1) costs of laying pipe (production costs), (2) costs of securing contracts (selling costs), or (3) costs of general administration. For production costs, identify direct materials, direct labor, and overhead costs. The company never has significant work in process (most jobs are started and completed within a day).

2. Assume that a significant driver is equipment hours. Identify the expenses that would likely be traced to jobs using this driver. Explain why you feel these costs are traceable using equipment hours. What is the cost per equipment hour for these traceable costs?

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Business case study

Business case study

Question Details

Select one of the major change forces listed below. For your selection, provide a brief explanation of the type of organizational change required to help manage that force.

A. Generational change (millennials)

B. Artificial Intelligence (robotics)

C. eCommerce (the age of the Internet)

D. Globalization (technology-driven solutions)

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Cost Identification and Analysis

 Cost Identification and Analysis

Cost Identification and Analysis, Cost Assignment, Income Statement Melissa Vassar has decided to open a printing shop. She has secured two contracts. One is a fiveyear contract to print a popular regional magazine. This contract calls for 5,000 copies each month. The second contract is a three-year agreement to print tourist brochures for the state. The state tourist office requires 10,000 brochures per month. Melissa has rented a building for $1,400 per month. Her printing equipment was purchased for $40,000 and has a life expectancy of 20,000 hours with no salvage value. Depreciation is assigned to a period based on the hours of usage. Melissa has scheduled the delivery of the products so that two production runs are needed. In the first run, the equipment is prepared for the magazine printing. In the second run, the equipment is reconfigured for brochure printing. It takes twice as long to configure the equipment for the magazine setup as it does for the brochure setup. The total setup costs per month are $600. Insurance costs for the building and equipment are $140 per month. Power to operate the printing equipment is strongly related to machine usage. The printing equipment causes virtually all the power costs. Power costs will run $350 per month. Printing materials will cost $0.40 per copy for the magazine and $0.08 per copy for the brochure. Melissa will hire workers to run the presses as needed (part-time workers are easy to hire). She must pay $10 per hour. Each worker can produce 20 copies of the magazine per printing hour or 100 copies of the brochure. Distribution costs are $500 per month. Melissa will receive a salary of $1,500 per month. She is responsible for personnel, accounting, sales, and production—in effect, she is responsible for administering all aspects of the business.

Required:

1. What are the total monthly manufacturing costs?

2. What are the total monthly prime costs? What are the total monthly prime costs for the regional magazine? For the brochure?

3. What are the total monthly conversion costs? Suppose Melissa wants to determine monthly conversion costs for each product. Assign monthly conversion costs to each product using direct tracing and driver tracing whenever possible. For those costs that cannot be assigned using a tracing approach, you may assign them using direct labor hours.

4. Melissa receives $1.80 per copy of the magazine and $0.45 per brochure. Prepare an income statement for the first month of operations.

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The importance of the balance of payments as an accounting measure

The importance of the balance of payments as an accounting measure

One of the more important measures in regard to international economics is the balance of payments. Think of it as a national accounting measure that looks at the flow of goods and services into and out of an economy in a given period of time. It also shows capital flows into and out of a country. Until 1980, the United States tended to run a positive-to-neutral balance of payments position and was a creditor nation. In the course of the past 30 years, the United States has moved to a negative balance of payments and to being a debtor nation.

Review and discuss the following:

  • Discuss the importance of the balance of payments as an accounting measure.
  • Discuss the current account and its components and the capital and financial accounts and their components.
  • How important is the U.S. deficit in traded goods in regard to the balance of payments?

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Psychological conference on psychology and mass media

Psychological conference on psychology and mass media

You will be attending an upcoming psychological conference on psychology and mass media. While packing for the conference, you are struck by a particular advertisement you see on television. You have seen this same product advertised in magazines, on the radio, on billboards, and on the Internet. This commercial has you thinking more about the interplay between psychology and mass media. You decide to analyze the advertising campaign and use it as an example during the conference. This analysis will form the Key Assignment for this course.

Using a psychosocial perspective and media research, you will analyze a product campaign to fully demonstrate your understanding of the effects and impacts of propaganda, social influence, persuasion, and attitude changes on society. You will also examine how your own behaviors are influenced by popular media and mass communication.

Select a company that is currently promoting one of its products and has an extensive advertising campaign running at this time.

Part 1 Tasks (From topics Weeks 1–4):

Write a paper (12–15 pages) that analyzes a product’s advertising campaign. The analysis of the product’s advertising campaign (the Key Assignment final paper) will include the following sections: 

  • A brief (1–2 pages) description of the product and the advertising campaign under analysis, including the types of mass media used
  • Media effects research and sociopsychological theories that are applicable to the campaign (Week 1 topics)
  • A discussion of the mass media impacts (Week 2 topics)
  • The use of sex and violence in the campaign (Week 3 topics)
  • A discussion of emotions, persuasion, and stereotypes as they relate to the product’s advertising campaign (Week 4 topics)

 

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Financial Management Chaslenges and Ethics

Financial Management Challenges and Ethics

Find at least two articles from the Ashford University Library that highlight and discuss two of the biggest challenges facing financial managers today. One of the articles should be about the challenge of maintaining ethical financial integrity and the other article should be on any other challenge that a financial manager may face (e.g., competition, foreign markets, government intervention, etc.).

Summarize your findings from the articles in a two- to three-page paper (excluding title and references pages). The paper should be formatted according to APA style as outlined in the Ashford Writing Center (Links to an external site.)Links to an external site.. Be sure to properly cite your selected articles using APA style.

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legal ownership of the car

legal ownership of the car

Identify which, if any, of the following are balancing adjustment events as defined in s 40-295:

a) a depreciating asset is destroyed by fire;

b) you start using a computer wholly for private purposes when you previously used the computer wholly for business purposes;

c) you start holding an asset that was previously part of your trading stock for the purpose of gaining your assessable income;

d) you start holding an asset for the purpose of gaining your exempt income when you previously held the asset for the purpose of gaining your assessable income;

e) you, as lessee of a car that you used for business purposes, acquire legal ownership of the car at the expiration of the lease

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Organizational Chart and Operations Chart

Organizational Chart and Operations Chart

Organizational structure is a factor in implementing your plan. Using a graphic organizer, create an organization chart. Be sure the graphic organizer describes the relationships between people.

Completing the “Operations Chart,” begins to provide a plan of how strategic initiative is executed. Be sure the “Operations Chart” is in the context of the Organization Chart.

This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.

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income statement for external users.

income statement for external users.

Cost of Goods Manufactured, Income Statement W. W. Phillips Company produced 4,000 leather recliners during the year. These recliners sell for $400 each. Phillips had 500 recliners in finished goods inventory at the beginning of the year. At the end of the year, there were 700 recliners in finished goods inventory. Phillips’ accounting records provide the following information:

Required:

1. Prepare a statement of cost of goods manufactured.

2. Compute the average cost of producing one unit of product in the year.

3. Prepare an income statement for external users.

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Outline and Bibliography

Outline and Bibliography

Question Details

Outline must include the following:

· A clear purpose for your overall proposal

· The solution that you are proposing

· A plan for implementing the solution

· A conclusion.

· You should also indicate possible sources to back up each point.

Annotated Bibliography

three scholarly sources that you may use in your proposal to support your discussion of the problem or the solution. Also one of your sources for the annotated bibliography will need to be an actual interview. One suggestion would be to interview your HR manager at your job regarding the diversity problem you selected for your paper and get their perspective on the problem. You can also interview a neighbor, friend, coworker, etc. The key is to discuss the diversity issue you chose for your project with someone to help you get ideas on how to resolve the problem.

Paper is written in regards to identifying a diversity issue within an organization. Summarize the problem or opportunity that you have identified. Make sure to include the following in your paper:

· Provide an overview of the organization

· Describe the problem facing the organization that’s related to diversity.

· Discuss why this is a problem.

· Discuss the impact of this issue on the well-being of their employees.

· What are the potential ramifications if the organization doesn’t correct this issue?

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