Financial Statements International Accounting 4th Edition Carsten Berkau - Solutions

Discover comprehensive solutions and answers for "Financial Statements International Accounting 4th Edition" by Carsten Berkau. Our online platform offers a complete solution manual and answers key, available as a free download. Dive into solved problems and explore step-by-step answers to enhance your understanding. Access the test bank and instructor manual for detailed chapter solutions. This textbook's questions and answers are meticulously crafted to support your learning, ensuring you grasp every concept effortlessly. Unlock the full potential of your studies with our solutions PDF, designed to provide clarity and confidence in your accounting journey.

What are the dimensions of outlet image?
How do outlets influence purchase behaviour of the consumer?
How are marketing strategies based on information search?Note: For more examples see Chapter 14.
What are various sets for making the choice of a brand?
What are the sources of information and the factors leading to high and low information search?
What are the various types of information search, and what is marketeer’s role in information search?
Suggest a market strategy for problem recognition.
When does problem recognition occur? Explain the perceived gap and the threshold level.
What are the stages in the decision-making process? Explain briefly.
Illustrate the method of choosing between various cars by the ATO model with the information given:Cars: WagonR, Santro, Indica, Zen, Matiz.Attributes: Fuel economy, Cost, Comfort, Style, Utility.Assign weightages to the attributes and choose on a 1 to 10 scale.Note: Refer example given in Table
What is an ATO model? How does it help you to make choices of products that require extensive problem solving?
“Attributes vary with consumer and are determined by consumer needs.” Elaborate and explain the above statement.
What is meant by consumer attitude? What are its components and functions?
What is positioning? Explain with examples.
What is long-term and short-term memory?
Attention is determined by three factors, comment.
What is perception? How does it help in decision-making?
Discuss involvement, its types and its variables.
How does a marketeer plan his motivational strategy?
What are McGuire’s psychological motives?
What is Maslow’s theory of motivation and how does it help the marketeer?
Explain self-concept with reference to marketing.
How do emotions help formulate marketing strategy?
What is the traits theory and, how does it help marketeers?
Explain manifest and latent motives in consumer behaviour.
What are the categories of needs emphasised by McGuire?
How does Maslow’s hierarchy of needs guide a marketeer to design and sell his products?
What is the importance of motivation in consumer behaviour?
What market strategy must be adopted for the spread of innovation or diffusion enhancement?
What are the classification of adopters? Illustrate and explain with the help of a diagram.
What are various types of diffusion? List and explain the factors that are responsible for the spread of innovation.
Explain innovation and diffusion. Discuss the stages in the adoption process.
Discuss the family lifestyle stages and the changing consumption patterns.
How is consumer behaviour influenced by relationships within families? Discuss with context to various family types.
What factors influence reference groups to make decisions on products and brands?
What are the characteristics of opinion leaders?
What are opinion leaders? What role do they play in transmitting information?
What are factors affecting the influence of reference groups? What are the basis of social power?
How can groups be classified?
What is a group? Give some examples of groups and their level of involvement.
How would you develop a marketing strategy for a social class?
Describe the social stratification and its buying patterns.
Explain the concept of a social class.
What are marketing implications of culture? What is the role of a marketeer in this connection?
What are the factors influencing non-verbal communications? Explain with reference to time and symbols.
What are the 3 forms of cultural values?
What are the characteristics of culture? Explain the function of culture.
How are behaviours of groups and individuals governed by culture?
Explain the term culture.
What are the variations in cultural values? Explain with examples.
Explain the function of culture and its components.
Explain culture and its characteristics.
Illustrate and explain with a diagram the decision-making process and how are they influenced by various factors.
How does the external environment help and influence the individual determinants in consumer behaviour?
List and explain the individual determinants of consumer behaviour.
Differentiate and explain concentrated marketing, differentiated marketing and counter segmentation.
Explain VALS 2 segmentation with a diagram.
Explain VALS segmentation given by Arnold Mitchell and explain the various categories.
ExplainVALS segmentation. Why importance was given to VALS 2.
What is lifestyle marketing? Explain its characteristics?
How would you formulate the strategy for consumer behaviour?
What are the reasons for studying consumer behaviour?
A company issues 200,000 shares at 5.50 EUR/s which includes a premium of 0.50 EUR/s. It earns a pre-tax profit of 100,000.00 EUR. It re-values its non-current assets by 50,000.00 EUR and declares a dividend of 0.20 EUR/s.How much is its equity as disclosed on the statement of equity under
A company issues 100,000 fresh shares at a premium of 20 % to its face value. The face value per share is 5.00 EUR/s. How is the share issue disclosed on the statement of changes in equity?1. Increase of issued capital at 500,000.00 EUR and of 100,000.00 EUR in reserves.2. Increase of issued
Which accounts are required in order to prepare a statement of profit or loss and other comprehensive income along the nature of expense format?1. Revenue account, Purchase account, Trading account, Manufacturing Overheads account.2. Revenue account, Purchase account, Cost of Goods Sold account and
A company spends 50,000.00 EUR on materials and 70,000.00 EUR on direct labour. The applied overheads are 40,000.00 EUR. This is an over-application of overheads to the extent of 10 % based on the applied amount. During the Accounting period, 800 goods are manufactured. 100 thereof are faulty and
Which of the below listed items are disclosed on the statement of profit or loss and other comprehensive income that is prepared along the COS-format?1. Revenue, cost of services rendered, administration expenses, interest.2. Revenue, gain, cost of goods sold, depreciation, interest.3. Profit,
Which statement is correct?1. The COS-format applies allocations in order to assign expenses to cost categories.2. The NoE-format records expenses based on its function for the entity.3. The NoE-format uses cost allocations in order to assign expenses to cost objects.4. The NoE-format records
A company carries forward a loss of 26,000.00 EUR. In the actual Accounting period, it earns a profit after taxes of 75,000.00 EUR. At the end of June the company issued 50,000 preference shares at 5.50 EUR which is 0.50 EUR above face value. The preference dividend is 4%/a based on the nominal
A company earns a pre-tax profit of 100,000.00 EUR. The preference dividend is 6,000.00 EUR and got declared for the Accounting period. In the retained earnings is a profit carried forward to the extent of 50,000.00 EUR. How much are earnings based on IAS 33?1. 64,000.00 EUR.2. 94,000.00 EUR.3.
A company has 200,000 ordinary shareholders. The fair market value per share is 3.45 EUR/s. The company decides to issue 50,000 ordinary shares at 3.00 EUR/s based on a rights issue. How much is the value for one purchase right?1. 0.09 EUR/r.2. 0.36 EUR/r.3. 0.45 EUR/r.4. 0.23 EUR/r.
On 1.10.20X3, a company issues 50,000 preference shares at an issue price of 1.30 EUR/s. The premium is 0.30 EUR/s. The preference dividend is 4.5 % based on the nominal value. The company has 100,000 ordinary shares at 1.00 EUR/s. The profit before taxes is 25,000.00 EUR. It is decided to declare
A company issues 10,000 fresh ordinary shares at 6.70 EUR/s. The nominal value per share is 5.00 EUR/s. What is the Bookkeeping entry?1. DR Cash/Bank … 50,000.00 EUR– CR Issued Capital … 50,000.00 EUR.2. DR Cash/Bank … 67,000.00 EUR– CR Issued Capital … 50,000.00 EUR, CR Earnings
Which statement is correct?1. A company only prepares a statement of cash flows when it is a group member, regardless whether parent or subsidiary.2. Along IFRSs every company prepares a statement of cash flows.3. Along IFRSs only listed public companies have to prepare a statement of cash flows.4.
What are financial cash flows?1. Bank loan pay-off, discount, interest.2. Bond issue, interest, bond redemption.3. Bank loan principle, bank overdraft, VAT.4. Interest, coupon, insurance fees.
How is an increase of a shortterm liability resulting from supplies considered in the cash flow statement?1. Not at all.2. As a cash inflow.3. As a cash outflow to its full extent.4. As a partial cash outflow based on the portion of payment.
On 4.05.20X5, a company buys 50 bonds that mature in the next Accounting period (30.06.20X6).The purchase price is 246.00 Berkau: Financial Statements 4e 9-234 EUR/b and the principal of the bond is 250.00 EUR/b. On 31.12.20X5, the coupon at 5.4 %/a is paid. At which value are the bonds disclosed
A company has a receivable from selling goods to the extent of 1,500.00 EUR. The customer is most probably (80 % probability)insolvent. How much are recorded bad debts?1. 0.00 EUR.2. 1,000.00 EUR.3. 1,250.00 EUR.4. 1,500.00 EUR.
A company buys 400 pullovers at 96.00 EUR/u gross amount. The dealer offered a discount of 10 %which has been considered for the price already. How much are unit cost of purchase before discount deduction?1. 88.00 EUR.2. 88.89 EUR.3. 106.67 EUR.4. 72.72 EUR.
A company records the following additions to stock. 100 at 34.00 EUR, 200 at 33.00 EUR, 150 at 35.00 EUR. Based on a weighted average cost formula, how much is a stock release of 25 units?1. 841.67 EUR.2. 850.00 EUR.3. 847.22 EUR.4. 875.00 EUR.
An over-application of overheads is recorded as:1. DR Manufacturing Overheads… - CR Cost of Sales …2. DR Cost of Sales … - CR Manufacturing Overheads …3. DR Manufacturing Overheads… - CR Work-in-Process.4. DR Work-in-Process … - CR Manufacturing Overheads…
On 1.01.20X2, Y Ltd. buys 50 shares of C Ltd. which is based on 200 ordinary shares at 10.00 EUR/s.The total costs of acquisition are 500.00 EUR. At the time of acquisition, the Retained Earnings account of C Ltd. is zero balanced.On 31.12.20X7, the closing balance of Y Ltd.’s Retained Earnings
L Ltd. buys 550 shares of S Ltd.which is based on 1,000 shares at 5.00 EUR. At the time of acquisition the Retained Earnings account is 1,500.00 EUR. At the beginning of the fiscal year, the opening balance for S Ltd.’s Retained Earnings account is 5,000.00 EUR. How much is the non-controlling
A Ltd. buys 210 shares of B Ltd.which is based on 300 shares at 10.00 EUR. At the time of acquisition the Retained Earnings Account at B Ltd. is 1,000.00 EUR.The costs of the investment are 2,900.00 EUR. How much is the goodwill?1. Nil.2. 100.00 EUR.3. 200.00 EUR.4. (120.00 EUR).
The financial statements’header show:1. The name of the reporting company, the time when the financial statements are prepared, the currency unit, the rounding of figures.2. The name of the reporting company, its legal form, the balance sheet date or the reporting period’s ending, the currency
A company reports in its notes:1. The standards applied, the address of the company, the register of noncurrent assets and the remuneration of auditors.2. All standards, the address of the company and all its subsidiaries, the register of current assets, the position of the board of directors, the
A statement of changes in equity discloses:1. Opening amount of equity, issued capital, all reserves, profits, cash flows, dividends paid.2. Opening amount of equity, closing amount of equity, dividend payments, additions to reserves, revaluations.3. Opening amount of equity, profit before
A company earns an operating profit before taxes of 100,000.00 EUR. The weighted average cost of capital are 5 %/a. The assets are amounting to 1,000,000.00 EUR and the liabilities are 400,000.00 EUR. How much is the Economic Value Added?1. 70,000.00 EUR.2. 49,000.00 EUR.3. 40,000.00 EUR.4.
A company discloses inventories of 40,000.00 EUR, receivables of 10,000.00 EUR, cash/bank of 20,000.00 EUR. The short-term liabilities are amounting to 50,000.00 EUR.1. The cash ratio is 29 %.2. The current ratio is 60 %.3. The quick ratio is 60 %.4. The cash ratio is 40 %.
A company discloses a Return on Assets of 20 %. The equity is 100,000.00 EUR and the liabilities are 120,000.00 EUR.1. The gross profit is 44,000.00 EUR.2. The net profit is 44,000.00 EUR.3. The net profit is 30,800.00 EUR.4. The net profit is 20,000.00 EUR.
An Austrian company buys goods for 100,000.00 EUR cost of purchase. The opening value of inventories as at the beginning of the year is amounting to 20,000.00 EUR. During the Accounting period, the company sells goods valued at 58,000.00 EUR and returns goods for 18,000.00 EUR. The sales are
On 2.04.20X4, a French firm buys a machine at 24,000.00 EUR gross amount. The seller offers a 10% discount on the machine on 1.07.20X4. Depreciation commences in April and is based on straight-line method over 5 years.Depreciation in 20X4 is:1. 1,800.00 EUR.2. 3,600.00 EUR.3. 2,700.00 EUR.4.
The items disclosed on the debit side of the Trading Account are:1. Opening value of finished goods, revenue, labour.2. Purchases, returns inwards, opening stock.3. Opening amount of inventories, labour, returns outwards.4. Closing stock of inventories, revenue, returns inwards.
A Dutch company records an opening value of inventories of 300.00 EUR. The closing balance is amounting to 100.00 EUR. During the Accounting period, there were two purchases, one at 1,000.00 EUR and the other one at 2,000.00 EUR.The revenue equals to 5,000.00 EUR. How much is the gross profit?1.
Which statement is correct?1. The Trading Account’s balancing figure is the net profit.2. The Trading Account compares the revenue and all expenses of the Accounting period.3. The Trading Account compares the sales and all expenses of the Accounting period.4. The Trading Account compares the
A company pays for this year’s rent 1,080.00 EUR during this Accounting period and 360.00 EUR in the next one. Rent is subject to VAT. How much is the rent on the income statement?1. 900.00 EUR.2. 1,080.00 EUR.3. 1,200.00 EUR.4. 1,440.00 EUR
A company that prepares financial statements in accordance with IFRSs has to disclose a statement of cash flows …1. … only if participating on the capital market.2. … in any case.3. … when a group member 4. …not as a group member as the parent discloses changes in cash flows already.
A company reporting in accordance with IFRSs has to disclose …1. .… a statement of financial position, an income statement, a statement of cash flows and notes.2. … a balance sheet, an income statement, a statement of changes in equity, a statement of cash flows and notes.3. … a statement
A company in the legal form of a limited company earns a revenue of 5,000,000.00 EUR and discloses a total of 10,000,000.00 EUR. No noncovered loss is disclosed on its asset side. The number of employees is 100. How do you classify the company in regard to its size based on § 267 HGB?1. Micro
A German company in the legal form of a limited company has to prepare financial statements which comprise of …1. … a balance sheet, an income statement, an appendix, and in case of participation on the capital market and no group membership a cash flow statement.2. … a balance sheet, an

Showing 2400 - 2500 of 5656

First
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Last

Financial Statements International Accounting 4th Edition Carsten Berkau - Solutions

Step by Step Answers