Answer:
The correct answer is A) top quality.
Explanation:
There are generally two sales approaches: the first, product-oriented. This takes into account its own characteristics in terms of presentation, quality and utility; and the second, people-oriented, where the real needs of the consumer are studied to determine how he uses the good in order to orient himself towards satisfying a need.
The example clearly shows that the orientation with minimum unit costs was mainly focused on the client, so that the first impression is that of a lower price to motivate their purchase decision. For his part, Orchard clearly shows a product orientation, because he tries to offer quality by sacrificing other variables to supply a need.
The purpose of training and development<span> is to increase an employee's ability to perform productively.
During training and development, the company could re-educate their employees so they can adapt to the situation that the companies face during it operation and increase its overall efficiency.</span>
Answer:
December 31, 2018, bonds are issued
Dr Cash 461,795
Cr Bonds payable 450,000
Cr Premium on bonds payable 11,795
amortization expense per coupon = $11,795 / 6 coupon payments = $1,965.83
June 30, 2019, first coupon payment
Dr interest expense 18,284.17
Dr Premium on bonds payable 1,965.83
Cr Cash 20,250
The amortization of the premium on bonds payable decreases the interest expense.
Answer: $27,000
Explanation:
Even though for GAAP reasons, revenue is to be recognized only when earned as per the Accrual principle of accounting, this is not so for the calculation of taxable income.
Taxable income is to be calculated on cash basis which means that taxes are to be paid on revenue when the revenue is received in cash and not when it is earned.
As Ral Corp. received the money in 2020, they are to include the entire amount of $27,000 in their 2020 taxable income for rent revenue.
Answer: B. provides more social benefits than it derives in private benefits.
Explanation:
Raven farms in this instance is deriving less private benefits than it gives social benefits.
Private benefits are those benefits that the producer gains as a result of their actions.
Social benefits on the other hand are the benefits gained by the producer as well as the benefits to society as well.
Raven's private benefits are the revenue it accrues from it's skin healing cream and yet those same bees still providing a societal service of pollinating Oakcreek Apple Orchard Apple. That shows that they are giving more social benefits than they are receiving.