Assuming the following balance sheet and economic data Liabilities: 18700; Noncurrent assets: 15500; Current assets: 14000; Operating Profit = 35600; Net income: 21000. Calculate a) ROI = b) ROE = Starting from the following items, the Candidate choose the right value of non-current liabilities. Property, plant and equipment Long-term borrowings Share capital Cash Short-term borrowings Goodwill Trade and other payables Deferred tax Trade receivables Current tax payable Other intangible Retained earnings Inventories 46.000 35.000 32.000 9.100 5.500 11.000 19.000 5.000 18.000 5.600 9.000 6.000 15.000 O 42.100 66.000 O 30.100 O 40.000 Company plans to sell 380000 units during 4 punti the month of August. If the company has 160000 units on hand at the start of the month and plans to have 125000 units on hand at the end of the month. How many units must be produced during the month? La tua risposta Which sentence is true? * 2 punti In managerial accounting, products costs are needed to value inventory on the balance sheet and to compute cost-of-goods-sold expense on the income statement. Under generally accepted accounting principles, inventory is valued at its cost until it is sold. Then the cost of the inventory becomes an expense of the period in which it is sold. In managerial accounting, products costs are needed to help managers with planning and to provide them with data for decision making. Decisions about product prices, the mix of products to be produced, and the quantity of output to be manufactured are among those for which product cost information is needed. In managerial accounting, it is hard to imagine how management can control or reduce production costs if management does not have a clear idea of how much it costs to make its product. Thus, product costs provide crucial data for a variety of cost management purposes. 2 punti On 5 July Company "X" sales goods for an amount of 2.900,00 + VAT. There are passive allowances for an amount of 10%. The bank settlement is fixed on 30 July." Acco O Opzione 3 te Dup O Opzione 2 2 punti On 1st December firm X got a loan for 20.000 for 6-months, with postponed interest of 3%, paid at the end of the period. Write also the ending recording. * On 10 February, at the deadline of a passive 2 punti note receivable for 11.000,00, this is settled by a bank account for 30%. For the remaining part, company obtains a deferred payment of the partial renewal of the bill of exchange for 3 months and the payment of the related interest in advance, calculated at the rate of 6% (annual rate). * 2 pur On 20 September Company X sales an equipment whose historical value is 120.000,00 and whose depreciation provision presents a value of 60.000. The sale price amounts to 90.000,00.* 2 punti On 31/12/2019 there are invoices to be issued for 2.400 euro. Write also the ending recording. *