What commonly causes the frequency of sales calls made by a salesperson to increase?
What will be an ideal response?
The following things generally cause an increase in the frequency of calls made by the salesperson. (1) An increase in sales and/or potential sales, (2) an increase in number of orders placed in a year, (3) an increase in number of product lines sold, and (4) an increase in complexity, servicing, and redesigning requirements of product.
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During 2010, Heckart Corporation had sales of $250,000, net income of $25,000, average total assets of $350,000, dividend payments of $17,500, net cash flows from operating activities of $37,500, purchases of plant assets of $37,500, and sales of plant assets of $45,000 . Cash flow yield equals (Round amounts to one decimal place)
a. 2.1 times. b. 1.5 times. c. 3.0 times. d. 1.9 times.
On January 1, a company issues bonds dated January 1 with a par value of $300,000. The bonds mature in 5 years. The contract rate is 9%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $312,177. The journal entry to record the first interest payment using the effective interest method of amortization is:
A. Debit Bond Interest Expense $14,717.70; credit Premium on Bonds Payable $1,217.70; credit Cash $13,500.00. B. Debit Bond Interest Expense $12,487.08; debit Discount on Bonds Payable $1,012.92; credit Cash $13,500.00. C. Debit Bond Interest Expense $12,487.08; debit Premium on Bonds Payable $1,012.92; credit Cash $13,500.00. D. Debit Interest Payable $13,500; credit Cash $13,500.00. E. Debit Bond Interest Expense $12,282.30; debit Premium on Bonds Payable $1,217.70; credit Cash $13,500.00.
Positive deviational variables representthe underachievement of a given priority goal
a. True b. False
All projects are promised in terms of the specific functionality or performance criteria they will meet. The key feature of the contractual documentation that specifies this functionality or criteria is the:
A) Contractual requirements. B) Valid consideration. C) Contracted terms. D) Contractual performance.