a broker has been approached by a minority, who requests to see properties in a specific section of a city. the broker refuses and indicates that the buyer would be better off in a part of the city where there is a greater concentration of that minority group. the broker's illegal conduct is known as: select one: a. blockbusting b. redlining c. panic selling d. steering

Answers

Answer 1

The broker's conduct is known as "steering". Steering is when a real estate agent or broker guides a potential buyer towards or away from certain neighborhoods based on their race, ethnicity, or other protected characteristics.

In this case, the broker is refusing to show properties in a specific section of the city based on the minority status of the buyer, which is a form of steering.

Steering is a violation of the Fair Housing Act, which prohibits discrimination in the sale, rental, and financing of housing based on race, color, national origin, religion, s-ex, familial status, or disability. Steering is particularly insidious because it limits housing choices for certain groups and reinforces patterns of residential segregation. It is illegal for real estate agents and brokers to engage in steering, and they can face fines and penalties if they are caught doing so.

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Related Questions

A government corporation receives all or most of its funding from whom? a. Private donors b. State governments c. Local governments d. The federal government please select the best answer from the choices provided a b c d.

Answers

A government corporation receives all or most of its funding from the federal government. Hence, the correct option is (D).

What Is A Government Corporation?

A government corporation is a company that is officially owned by the government or the state and has the same operational activities as a private company. The capital of this government corporation comes almost entirely from the federal government. The profit generated by the government corporation is also a form of source of state revenue. Goods or services offered by government corporations are usually related to public services. The purpose of forming a government corporation is to create companies that can compete in the private sector but have influence from the government so that they can provide benefits to society.

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under the ucc, a negotiation is not effective when it is made by a minor or any other person lacking capacity.(True/False)

Answers

True. Under the UCC, negotiation is not effective when it is made by a minor or any other person lacking capacity. This is because minors and those lacking capacity are not legally able to enter into binding contracts.

The UCC (Uniform Commercial Code) outlines the rules and regulations that govern commercial transactions in the United States. One of the key provisions of the UCC is that contracts must be entered into by parties who have the legal capacity to do so. This means that minors and those lacking capacity (such as those who are mentally incompetent or under the influence of drugs or alcohol) are not able to enter into binding contracts. As a result, any negotiations made by these individuals are not effective under the UCC.

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All of the following could be included in a thank-you letter except
A. reiterating your interest in the position.
B. thanking the interviewer for choosing you.
c. thanking the interviewer for considering you.
D. highlighting what you learned in the interview.

Answers

The correct answer should be B

Thanking the interviewer for choosing you would not be appropriate as the final decision may not have been made at the time the thank-you letter is sent, and it can come across as presumptuous. Therefore, thanking the interviewer for choosing you should not be included in a thank-you letter. Thus, option B is correct.

What is thank-you?

A thank-you letter is a letter that you send to express your gratitude and appreciation for someone's time, help, or consideration. In the context of a job interview, a thank-you letter is usually sent to the interviewer(s) after the interview to thank them for their time and consideration and to reiterate your interest in the position.

Here are some things that you could include in a thank-you letter:

Start with a proper salutation, such as "Dear [Interviewer's Name],"

Express your gratitude for the interviewer's time and consideration.

Reiterate your interest in the position and highlight why you think you would be a good fit.

Reflect on what you learned from the interview and how you can contribute to the company.

If you forgot to mention something during the interview, you can include it in the thank-you letter.

End the letter by thanking the interviewer again and expressing your enthusiasm about the possibility of working with them.

Sign off with a professional closing, such as "Sincerely," or "Best regards," followed by your name.

Remember to proofread your letter carefully before sending it to avoid any spelling or grammatical errors.

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Every business begins with a(n)
O a. customer.
b. profit.
O c. idea.
O d. inverton.

Answers

Answer:

c an idea

Explanation:

can't have a business without an idea

You are offered a trend report for purchase at $500. Last year you overbought T-shirts by 300 units at $5 each and had to donate them. If the trend report eliminates this overbuy, is it worth the price?

Answers

If the purchase of the trend report will eliminate the overbuy, it is worth the price.

The overbuy cost the company $1,500 last year.  The cost of the trend report is $500.  Though, the cost of under-supply could help in making better decisions.

Data and Calculations:

Cost of trend report = $500

Cost of T-shirts overbought = $1,500 (300 x $5)

Thus, if using the trend report eliminates the overbuy, it is certainly worth it.

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Answer: Yes. It is worth it

Explanation:

the unconscious use of one’s own culture to assess new surroundings is known as

Answers

The term "self-reference criteria" refers to the unintentional application of one's own culture to evaluate a new environment.

Which of the following describes how a second culture is acquired?

Acculturation is the process by which a person adopts, acquires, and adapts to a new cultural environment as a result of being raised in a new culture or when a person is exposed to a different culture. To fit into a society, one must adhere to the traditions and rules of that society. Acculturation refers to the process of changing one's cultural values and traditions through assimilating elements from other cultures.

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Determine which of the statements below describes a petty cash receipt. (Check all that apply.)A. A petty cash receipt is rarely prenumbered.B. All petty cash receipts are turned in to the company cashier at the end of each day.C. The petty cashier must present all paid receipts to the company cashier in order to replenish the fund.D. Any person wishing to withdraw funds from a petty cash fund must complete a petty cash receipt.E. A petty cash receipt is sometimes called a petty cash ticket.F. A petty cash receipt will have a signature line for the person receiving a disbursement from the fund.

Answers

Answer:

C. The petty cashier must present all paid receipts to the company cashier in order to replenish the fund.

D. Any person wishing to withdraw funds from a petty cash fund must complete a petty cash receipt.

E. A petty cash receipt is sometimes called a petty cash ticket.

F. A petty cash receipt will have a signature line for the person receiving a disbursement from the fund.

Explanation:

A petty cash receipt is a form that is used in the documentation of cash payments from the petty cash box. The petty cash receipt is also referred to as the petty cash ticket.

The petty cashier must present all paid receipts to the company cashier in order to replenish the fund and any individual who wants to withdraw funds from a petty cash fund must complete a petty cash receipt.

This table shows the CTSOs that four high school students are involved in: A 2-column table with 4 rows. Column 1 is labeled Student with entries Elyse, Abin, Kendra, Angelica. Column 2 is labeled Current C T S O with entries T S A, F E A, D E C A, H O S A. Assuming the students continue down the same career path, which table shows the professional organization that each student would most likely be a part of in the future? A 3-column table with 4 rows. Column 1 is labeled Student with entires Elyse, Abin, Kendra, Angelica. Column 2 is labeled Current C T S O with entries T S A, F E A, D E C A, H O S A. Column 3 is labeled Future P O with entries A F P, A A S A, A S M E, A M A. A 3-column table with 4 rows. Column 1 is labeled Student with entires Elyse, Abin, Kendra, Angelica. Column 2 is labeled Current C T S O with entries T S A, F E A, D E C A, H O S A. Column 3 is labeled Future P O with entries A S M E, A A S A, S A G, A C S. A 3-column table with 4 rows. Column 1 is labeled Student with entires Elyse, Abin, Kendra, Angelica. Column 2 is labeled Current C T S O with entries T S A, F E A, D E C A, H O S A. Column 3 is labeled Future P O with entries S A G, A C S, A F P, A M A. A 3-column table with 4 rows. Column 1 is labeled Student with entries Elyse, Abin, Kendra, Angelica. Column 2 is labeled Current C T S O with entries T S A, F E A, D E C A, H O S A. Column 3 is labeled Future P O with entries A S M E, A A S A, A F P, A M A.

Answers

Answer:

The answer is A

Explanation:

This table shows the CTSOs that four high school students are involved in: A 2-column table with 4 rows.

When should a shipment of eggs be rejected?

Answers

When should a shipment of eggs be rejected if the  The eggs are not delivered at45 degrees F and when you receive a shipment of eggs, you should reject them if any of the eggs are cracked. Eggs that are cracked.

The shipment is the part of supply chain. The shipment in which the goods or products are packed after the process of manufacturing or production.

The eggs are rejected when the eggs got cracked and accidently cracked by the process of delivery to the consumer. Shipment is the important process in the supply chain if the shipment process is not done well, the rejection will arise.

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The next time you need to make a choice, your brain will use what what method?

Answers

Answer:

Imagine you have just flicked a lighter. If you don’t see the flame, you will naturally try a second time. If after the second attempt it does not strike a flame, you will repeat your action again and again until it does. Eventually, you’ll see the flame and you’ll know that your lighter works. But what if it doesn’t? How long are you going to flick the lighter until you decide to give up?

Our everyday life is full of such decision dilemmas and uncertainty. We constantly have to choose between options, whether we make the most ordinary decisions – should I continue flicking this lighter? – or life-changing choices – should I leave this relationship? We can either keep on doing what we are already used to do, or risk unexplored options that could turn out much more valuable.

Some people are naturally inclined to take more chances, while others prefer to hold on to what they know best. Yet being curious and explorative is fundamental for humans and animals to find out how best to harvest resources such as water, food or money. While looking at the Belém Tower – a symbol of Portugal’s great maritime discoveries – from my office window, I often wonder what drives people to explore the unknown and what goes on in their brains when weighing pros and cons for trying something new. To answer these questions, together with Dr. Zachary Mainen and his team of neuroscientists, we investigate how the brain deals with uncertainty when making decisions.

Explanation:

It is well known that the decision-making process results from communication between the prefrontal cortex (working memory) and hippocampus (long-term memory). However, there are other regions of the brain that play essential roles in making decisions, but their exact mechanisms of action still are unknown.

How do you think companies determine the price for their products?

Answers

Answer:

Companies typically know the gross profit margin they need to pay back their expenses and generate positive net income and cash flow. Once your company knows the cost of sales (cost of goods and services sold) of a particular product and the Gross Profit Margin Target it wants, it can easily employ a GPMT strategy.

explain reasons for NGO's and CBOs to be part of the market environment

Answers

Answer:

explain reasons for NGO's and CBOs to be part of the market environment

Explanation:

explain reasons for NGO's and CBOs to be part of the market environment

Explanation:

NGOs exist for a variety of purposes, usually to further the political or social goals of their members. Examples include improving the state of the natural environment, encouraging the observance of human rights, improving the welfare of the disadvantaged, or representing a corporate agenda.

Under the Investment Advisers Act of 1940, cash payment to a broker-dealer from an investment adviser in return for client referrals is A) not permitted under any circumstances B) permitted with no restrictions C) permitted if the investment adviser makes certain disclosures to the clients and meets other requirements D) permitted if the investment adviser and broker-dealer are affiliated

Answers

Answer:

It's A.

Explanation:

Which statement best illustrates the relationship between three different
elements of the circular flow of products?
A. Product markets offer labor to businesses, which creates jobs for
households.
B. Resource markets sell goods to product markets, which sell the
goods to businesses
C. Households pay wages to businesses, which can then set up
product markets.
D. Businesses create goods for product markets, which sell them
directly to households.

Answers

Answer: is D

Explanation:

The statement, businesses create goods for product markets, which sell them directly to households, is best illustrates the relationship between three different elements of the circular flow of products.

What is a circular flow?

The most popular version of this model displays the circular flow  of revenue between the consumer and business sectors. The product market and the resource market are placed between the two.

Consumer spending is the mechanism through which households' money flows to the market for goods and services when they are in need of them. The product market purchases goods and services from companies and sells them to households, making a profit.

As a result, option (d) is correct.

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Cash Budgeting Dorothy Koehl recently leased space in the Southside Mall and opened a new business, Koehl's Doll Shop. Business has been good, but Koehl frequently runs out of cash. This has necessitated late payment on certain orders, which is beginning to cause a problem with suppliers. Koehl plans to borrow from the bank to have cash ready as needed, but first she needs a forecast of how much she should borrow. Accordingly, she has asked you to prepare a cash budget for the critical period around Christmas, when needs will be especially high. Sales are made on a cash basis only. Koehl's purchases must be paid for during the following month. Koehl pays herself a salary of $4,600 per month, and the rent is $1,800 per month. In addition, she must make a tax payment of $13,000 in December. The current cash on hand (on December 1) is $750, but Koehl has agreed to maintain an average bank balance of $7,000 - this is her target cash balance. (Disregard the amount in the cash register, which is insignificant because Koehl keeps only a small amount on hand in order to lessen the chances of robbery.) The estimated sales and purchases for December, January, and February are shown below. Purchases during November amounted to $150,000. Sales Purchases December $120,000 $35,000 January 46,000 35,000 February 66,000 35,000 Prepare a cash budget for December, January, and February. Do not round intermediate calculations. Round your answers to the nearest dollar. Negative values, if any, should be indicated by a minus sign. Collections and Purchases: December January February Sales (Collections) $ $ $ Purchases $ $ $ Payments for purchases $ $ $ Salaries $ $ $ Rent $ $ $ Taxes $ --- --- Total payments $ $ $ Cash at start of forecast $ --- --- Net cash flow $ $ $ Cumulative cash balance $ $ $ Target cash balance $ $ $ Surplus cash or loans needed $ $ $ Suppose that Koehl starts selling on a credit basis on December 1, giving customers 30 days

Answers

The preparation of cash budgets for December, January, and February for Koehl's Doll Shop are as follows:

Koehl's Doll Shop

Cash Budget

                                                    December       January      February

Sales                                             $120,000        46,000        66,000

Total payments                            $169,400       $41,400       $41,400

Cash at the start of the forecast        $750            ---                   ---

Net cash flow                               ($49,400)       $4,600      $24,600

Cumulative cash balance           ($48,650)     ($51,050)    ($33,450)

Target cash balance                      $7,000        ($7,000)     ($7,000)

Surplus cash or loans needed  ($55,650)      $58,050    ($40,450)

What is a cash budget?

A cash budget is a projection of cash receipts and payments for a period.

Cash budgets may be prepared weekly, monthly, quarterly, or yearly, as required.

Management prepares cash budgets to guide its cash flow activities and decisions, readying to invest excess cash, request loans, or generate sufficient revenue to meet its short-term obligations.

Purchases for November = $150,000

                      Sales    Purchases

December $120,000   $35,000

January         46,000     35,000

February       66,000     35,000

Other cash payments:

Koehl's salary is $4,600 monthly

Rent is $1,800 monthly

Tax $13,000 in December

Thus, preparing a cash budget enables Dorothy Koehl to appreciate the timing of cash flows.

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Tulip Company is made up of two divisions: A and B. Division A produces a widget that Division B uses in the production of its product. Variable cost per widget is $1.55; full cost is $2.60. Comparable widgets sell on the open market for $3.30 each. Division A can produce up to 3.00 million widgets per year but is currently operating at only 50 percent capacity. Division B expects to use 150,000 widgets in the current year. Required: 1.

Answers

The price per widget that Division A should charge Division B is $2.60.

:Given that Variable cost per widget is $1.55 and full cost is $2.60, comparable widgets sell on the open market for $3.30 each.

Division A produces a widget that Division B uses in the production of its product. Division A can produce up to 3.00 million widgets per year but is currently operating at only 50 percent capacity.

Division B expects to use 150,000 widgets in the current year.Using the Full cost approach to calculate the transfer price, we use the cost of the product in its entirety. In this approach, the markup is included in the price charged to the user.

So the transfer price is the full cost of the product. Full cost = Variable cost + Fixed costmarkup on cost = $3.30 - $2.60 = $0.70Total fixed cost = $2.60 - $1.55 = $1.05Therefore, Total full cost = $2.60 + $1.05 = $3.65Therefore, Division A should charge Division B a price of $3.65 per widget.The price per widget that Division A should charge Division B is $2.60.

However, when the Full cost approach is used, the transfer price becomes the full cost of the product. Full cost is calculated as variable cost per widget + fixed cost per widget. Fixed cost per widget can be calculated as full cost - variable cost per widget. Full cost per widget is given as $2.60 and variable cost per widget is given as $1.55.

Therefore, fixed cost per widget can be calculated as follows:Fixed cost per widget = Full cost per widget - Variable cost per widget= $2.60 - $1.55= $1.05Therefore, the transfer price is the full cost of $2.60 + $1.05 = $3.65. Hence, Division A should charge Division B a price of $3.65 per widget.

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A traditional, physical bank with online options is a type of online bank.
Please select the best answer from the choices provided
ОТ
OF

Answers

Answer:

True

Explanation:

Online banking is banking done via the internet. A customer does not need to be physically present at the bank's buildings. If their banks facilitate transactions through the internet, then it's an online bank.

Many traditional banks have incorporated online banking in their normal operations. However, online-only banks have emerged with no walk-in facilities as with traditional banks.

Why is rotating employees into different positions a good internal control
procedure?
A. because it saves money in training costs and in employee salaries
B. because the organization can fill open positions more quickly
C. because the longer employees stay in one position, the less likely
they are to comply with company policy
D. because it allows people to spot instances of internal control
noncompliance

Answers

If the organisation cannot accommodate a promotion or permanent reassignment into a position that matches the individual's interest or skill set, job rotations can expose team members to roles and responsibilities on a periodic basis.

What do well-separated duties and job rotation mean?

By splitting the jobs among the personnel, separation of duties prohibits any one person or entity from being able to accomplish all the activities of a crucial or delicate procedure. Employees who are subject to job rotation policies are expected to switch roles frequently. By taking on new responsibilities, individuals develop their experience and abilities in a job rotation system. The purpose of rotations is to encourage adaptability, employee engagement, and retention.

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Answer:

D. Because it allows people to spot instances of internal control noncompliance

Explanation:

Rotating employees is generally good internal control because so long as the employees aren't colluding, a pair of fresh eyes may be able to catch mistakes or other issues that a previous employee made.

Which of the following is NOT a problem caused by monopolies?
Select one:

Low quality

Fewer new products

Poor customer service

More competition

Answers

Answer:

Poor customer service

Explanation:

Poor customer service

A problem that is not caused by monopolies is More competition.Thus the correct answer is D.

What is a monopoly?

A monopoly refers to a situation when the market of particular goods and services is captured by a single entity or owner and restricts entry by controlling the activities.

They aim at limiting the amount produced for the market, which leads to charging more. This results in cutting back on economic welfare and consumer surplus.

As they are the single seller in the market which shows that there is no competition in the market, who challenges them. The problem of more competition is not caused by monopoly.

Therefore, Option D is appropriate.

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How does loadshedding affect consumers in South Africa?

Answers

Answer:

The load shedding break-out caught many unsuspecting South African households unaware as little to nothing had been announced about it. Businesses, especially petrol stations without any form of back-up energy were forced to close shop for close to five hours while others quickly cranked their generators to life just to keep the lights and the pumps on. Individual households were not spared either as they were also left in the darkness. The South African Insurance Association is acutely aware of the risks that comes with such intermittent power surges to household appliances.

Explanation:

Outline six uses of computer


.​

Answers

Home useIndustryMedical FieldEntertainmentEducationBankingBusinessGovernment

I have given many options

According to the video, what are some tasks performed by tellers? select three options. reviewing insurance applications cashing checks analyzing investment opportunities judging risk based on statistics accepting payments for a customer’s bills dealing with foreign currencies

Answers

cashing checks,  accepting payments for a customer's bills and dealing with foreign currencies are some tasks performed by tellers.

A payment is made by one party to another voluntarily in exchange for products or services they have delivered or to satisfy a legal obligation. It can take the form of cash, its equivalent, or other valuables. Payer and payee are terms used to refer to the parties who send and receive payments, respectively. However, in some sectors, it is not unusual for pre-payments to be necessary before the service is done or delivered. Payments are sometimes accompanied by an invoice or bill that is sent after the provision of products or services. In some sectors, a down payment which serves as a partial prepayment or as security for the service provider may be necessary before services are rendered.

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Consider the production possibilities frontier ( PPF​) that shows the trade-off between the production of cotton and the production of soybeans depicted in the figure to the right. Use the three-point curved line drawing tool to show the effect that a prolonged drought would have on the initial production possibilities frontier by drawing a new production possibilities frontier. Properly label this curve. .

Answers

A prolonged drought would decrease production capacity for cotton and soybeans, causing the production possibilities frontier (PPF) to shift inward. The new PPF would represent the reduced maximum attainable production levels due to the drought.

A prolonged drought would reduce the availability of water, which is essential for the growth of crops such as cotton and soybeans. As a result, the production capacity for both crops would decrease.

This would cause the PPF to shift inward or curve inward, indicating a reduction in the maximum attainable production levels for cotton and soybeans.

To draw the new PPF, you can use a three-point curved line drawing tool to connect points that represent the reduced production levels of cotton and soybeans under the influence of the prolonged drought.

Label the curve as "Drought-affected PPF" or any suitable label that indicates the impact of the drought on the production possibilities frontier.

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Consider the production possibilities frontier ( PPF) that shows the trade-off between the production

what is business development ​

Answers

Tasks and processes to help develop and implement growth opportunities within organizations

breilfy explain the differenc between discentionary and mandatory government spending

Answers

Answer:

The difference between discentionary and mandatory government spending is whether spending is dictated by prior law or voted on in the annual appropriations process.

Explanation:

Discentionary spending is money formally approved by the government during the appropriations process each year.

Mandatory spending is based on laws previously enacted that dictate the money budgeted for spending each year.

Discretionary government spending refers to a type of spending where the spending budget is subject to change yearly as determined by Congress, while mandatory government spending refers to the portion of the federal budget that is required by law and does not require annual congressional approval.

What is government spending?

The term government spending refers to the use of public funds by a government to pay for various goods, services, and programs that are intended to benefit society.

There are basically two type types of government spending:

discretionarymandatory

For example, spending on things like defense, education, and transportation constitutes discretionary spending as the amount to be spent each year can change based on the discretion of Congress. While spending on things like social security and medicare constitutes mandatory spending as they require no congressional approval.

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What is a reading credit card statement

Answers

The amount of all charges on your credit card account during the statement period.

outline 2 advantages to H&H of using secondary market research​

Answers

Answer:

Explanation:
It provides quick information and factual background perspectives
It is less expensive and affordable

What is the spot market for FX? What is the forward market
for FX? What is the position of being net long in a currency?
( LG 9-4, 9-6 )

Answers

The spot market for foreign exchange (FX) refers to the market where currencies are bought and sold for immediate delivery.

In other words, the exchange of currencies takes place at the current market price on the spot market. This means that the settlement of the transaction occurs within two business days of the trade date. The spot market is also known as the cash market as it involves the exchange of actual cash. On the other hand, the forward market for FX involves the exchange of currencies at a future date, usually beyond two business days. The exchange rate for the transaction is agreed upon at the time of the trade, but the settlement of the transaction takes place on the future date. The forward market is used by businesses to hedge against currency risk as it allows them to lock in an exchange rate for a future transaction. The position of being net long in a currency means that an investor or trader holds more of a particular currency than they have sold or borrowed. In other words, they have a positive exposure to the currency and stand to gain from an increase in its value. This position is taken when an investor or trader believes that the currency will appreciate in value in the future. However, it also exposes them to the risk of a potential loss if the currency depreciates in value.

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compute the inventory turnover ratio for the month of january under the fifo and lifo inventory costing methods. which costing method is the more accurate indicator of the efficiency of inventory management?

Answers

To compute the inventory turnover ratio for the month of January under the FIFO and LIFO inventory costing methods, we need more information such as the cost of goods sold and average inventory.

Without that information, we cannot compute the inventory turnover ratio, and thus cannot determine which costing method is a more accurate indicator of inventory management efficiency.

The inventory turnover ratio measures the number of times a company sells and replaces its inventory during a specific period. It is computed by dividing the cost of goods sold by the average inventory for that period. The FIFO and LIFO methods are two common inventory costing methods used to determine the cost of goods sold and ending inventory.

Under the FIFO method, the first items purchased are the first items sold, while under LIFO, the last items purchased are the first items sold. The choice of inventory costing method can have a significant impact on the reported cost of goods sold, gross profit, and net income.

However, determining which costing method is a more accurate indicator of inventory management efficiency depends on the specific circumstances of the business.

In general, the FIFO method tends to provide a more accurate picture of the cost of goods sold, as it reflects the actual flow of inventory. On the other hand, the LIFO method may be more useful in periods of rising prices, as it tends to result in lower taxable income and higher cash flow.

Ultimately, the choice of inventory costing method should be based on a careful analysis of the business's needs and goals, as well as the specific characteristics of its inventory and pricing environment.

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Question: Which Of The Following Statements Does Not Properly Describe Accounting For OPEB (Other Post-Employment Benefits) Plans? Group Of Answer Choices A. Losses Related To OPEB Arise From A Decrease In The Discount Rate Assumptions B. OPEB Plans Arre Deemed To Be Riskier Than Other Debt Instruments C. OPEB Plans Are Mandatorily Funded Under The Same ERISA Rules As
Which of the following statements does not properly describe accounting for OPEB (other post-employment benefits) plans?
Group of answer choices
a. Losses related to OPEB arise from a decrease in the discount rate assumptions
b. OPEB plans arre deemed to be riskier than other debt instruments
c. OPEB plans are mandatorily funded under the same ERISA rules as pension plans
d. Losses related to OPEB arise from an increase in the life expentancy assumptions

Answers

The statement that does not properly describe accounting for OPEB plans is option B: OPEB plans are deemed to be riskier than other debt instruments.

OPEB plans are not considered debt instruments, so comparing their risk to other debt instruments is not appropriate. OPEB plans refer to post-employment benefits other than pensions, such as healthcare or life insurance. Losses related to OPEB plans typically arise from a decrease in discount rate assumptions (option A), which affects the present value of future obligations. OPEB plans are not mandatorily funded under the same ERISA rules as pension plans (option C). Losses related to OPEB plans do not arise from an increase in life expectancy assumptions (option D).

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