What is a book of balance​


Answer 1

A "book balance" is the account balance in a company's accounting records including the balance sheet.

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If an investment is 80 percent likely to gain 40 percent but also 20 percent likely to lose 10 percent, then its average expected rate of return is:





To get the expected return you need to multiply each probability scenario percentage by the investment return percentage under that scenario, then add the resulting amounts together to find the investment expected return:

Scenario          Probability          Return          Result

1                        80%                     40%             0.32

2                       20%                     -10%             -0.02

Expected return = 0.32-0.02 = 0.30

Note: The expected return is a way of determining the average net outcome of a possible investment, it is a good tool to get information about the investment but the final decision shouldn't be base on this item only, especially when you have a probability of a negative return.

If an investment is 80% likely to gain 40% but also 20% likely to lose 10%, then it's average expected rate of return is 30%.

A rightward shift of the supply of loans curve would a. decrease the supply of loans.

b. increase the supply of loans and increase the interest rate.

c. increase the interest rate.

d. reduce the interest rate.


C. increase in the interest rate


Companies often adopt continuous improvement programs in pursuit of the _________ approach.


Companies often adopt continuous improvement programs in pursuit of the Internal processes approach. The internal processes are processes which  include organizational activities associated with innovation, customer service and satisfaction,operational excellence and being a good corporate citizen.

Jeff is part of a group that is trying to reduce what it sees as rampant commercialism in all of our mass media. By sending out counter-messages, Jeff's group hopes to disrupt efforts by the corporate world to dominate our cultural landscape. A good description for what Jeff's group does is called _______.



The correct answer is cultural jamming.


Interference is a term used in didactics of the foreign language and in psycholinguistics to refer to the mistakes made in L2, supposedly caused by its contact with L1; It stands for negative transfer. Any learner uses his previous linguistic and general knowledge and tries to use them for the learning of L2. Sometimes his previous knowledge facilitates new learning; It is what is known as positive transfer. On other occasions, on the contrary, the transfer process causes an error; Then there is talk of negative transfer or interference. In these cases it is considered that what has been learned hinders what is to be learned.


You are scheduled to receive annual payments of $3,600 for each of the next 12 years. the discount rate is 8 percent. what is the difference in the present value if you receive these payments at the beginning of each year rather than at the end of each year?


Yearly payments, P = $3,600
Annual discount rate, i = 8% = 0.08
Number of years, n = 12

Present value (PV) when payments are done at done the beginning of each year:

PV = P+P[1-(1+i)^-(n-1)]/i = 3,600+3,600[1-(1+0.08)^-(12-1)]/0.08 = $29,300.27

Present value (PV) when payments are done at the end of each year:

PV = P[1-(1+i)^-n]/i = 3,600[1-(1+0.08)^-12]/0.08 = $27,129.88

The difference between the two values = $29,300.27 - $27,129.88 = $2,170.39

A seller shipped goods to a buyer by common carrier, using a shipment contract. when the carrier arrived at the buyer's location, the buyer refused to accept the goods unless the driver unloaded them inside the buyer's warehouse. the driver refused and the goods were subsequently damaged. who bears the risk of loss


The answer to this item lies in the situation. It is said that if the problem is silent or does not mention any details on the specific terms of the shipment contract or agreement between the parties, then this contract must be considered Freight on Board Destination (FOB Destination). This FOB Destination is defined as a shipping term which states that the legal title along with the risk of bearing the loss will stay with the seller until the goods reach the location of the buyer. In the actual scene, the actual sale of the goods and ownership changes hand from seller to buyer upon the destination of the goods. In this sense, this detail is important as well because both parties will know when the amounts will be entered in the accounting records and what treatment shall be given to the upon delivery and transit. 


A strong belief that economic progress leads to adoption of a totalitarian regime underlies the fairly permissive attitude that many Western governments have adopted toward human rights violations in China. A. True
B. False


Answer: FALSE

Explanation: The Western nations like the United States of America and other developed countries of the world has constantly criticize Human rights violations in China and other countries of the world.

Economic progress does not lead to totalitarian Government or regimes, many counties in Europe and the United States of America have made economic progress and are economic powers of the world but they have not adopted the totalitarian System.


Sue sells authentic Amish quilts on her website. Suppose Sue expects to sell 3 comma 000 quilts during the coming year. Her average sales price per quilt is $ 275​, and her average cost per quilt is $ 150. Her fixed expenses total $ 225 comma 000. Compute her margin of safety a. in units​ (quilts). b. in sales dollars. c. as a percentage of expected sales.


The contribution margin

275-150 = 125

The Break even point


= 1800

The margin of safety


= 1200

The contribution margin

125/175 = 0.4545

Break even point


= $495,049

Read more on margin of safety here:


(A) 1,200 Margin of Safety_{units}

(B) 330,000 Margin of Safety_{usd}

(C) Margin of Safety 40% of Sales



275 - 150 = 125 CM per unit

3,000 - 1,800 = 1,200 Margin of Safety_{units}

HOW? we Calculate the contribution per unit. Then the BEP in units and with that the margin of safety in units.


125/275 = 0.45454545 = 5/11 CM ratio

225,000/(5/11) = 495,000 BEP USD

825,000-495,000 = 330,000 Margin of Safety_{usd}

HOW? we Calculate the contribution ratio by dividing CM over sales. Then the BEP in dollars and with that the margin of safety in dollars.

Important: When posible to avoid rounding errors express as fraction iof posible


Margin of Safety 40%


Compared to interest rates on long-term u.s. government bonds, interest rates on three-month treasury bills fluctuate ________ and are ________ on average. more; higher less; higher less; lower more; lower


The answer is " more; lower".

A Treasury bill (T-Bill) refers to a short-term  debt commitment sponsored by the Treasury Dept. of the U.S. government with a development of less than one year, sold in sections of $1,000 up to a most extreme buying of $5 million. T-bills have different developments and are issued at a discount from standard.
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