البحث في الموقع

اثر التضخم في قائمة الدخل Assume that the A division of Harrold Corporation experienced the following transactions during the year ended December 31, 2013: a. Suppose division A supplied copy services for a customer for the discounted price of $250,000. Under normal conditions, it would have provided these services for $295,000. Other revenues totaled $57,000. b. Salaries cost the division $29,000 to provide these services. Th e division had to pay employees overtime occasionally. Ordinarily the salary cost for these services would have been $17,900. c. All other expenses, excluding income taxes, totaled $242,000 for the year. Income tax expense was 34% of income before tax. d. Th e A division has two operating subdivisions: basic retail and special contracts. Each subdivision is accounted for separately to indicate how well each is performing. However, the A division combines the statements of all subdivisions to show results for the A division as a whole. e. Inflation affects the amounts that the A division must pay for copy machines. To show the effects of inflation, net income would drop by $1,000. f. If the A division were to go out of business, the sale of its assets would bring in $125,000 in cash. ▶ Requirements 1. Prepare the A division’s income statement for the year ended December 31, 2013. 2. For items a through f, explain the accounting concept, assumption, or principle that provides guidance in accounting for the item. State how you have applied the concept, assumption, or principle in preparing the income statement. thanks for help

التضخم في الائتمان التضخم في الائتمان المصرفي ( Inflation of Credit ) ، وهو أحد الوسائل التي تلجأ إليها الحكومات لمواجهة نفقاتها الضخمة في أوقات الحروب مثلا أو تدهور قيمة العملة في الداخل. وفي هذه الحالة تطلب الحكومة من مصرفها المركزي أن يفتح لها أعتمادا بمبلغ معين . ثم تقوم بتسديد التزاماتها تجاه الأفراد بشيكات مسحوبة عليه. ويقوم الأفراد بتقديم هذه الشيكات إلى المصارف التي يتعاملون معها، ولا تقوم هذه المصارف بتحصيل مبالغ هذه الشيكات نقدا وإنما تقيد لحسابها الدائن في المصرف المركزي، وينشأ عن ذلك أزدياد الحسابات الجارية للمصارف في المصرف المركزي وأزدياد الحسابات الجارية للأفراد في المصارف وقد يترتب على هذه العملية زيادة في وسائل الدفع لا يقابلها زيادة في الأنتاج فترتفع الأسعار. وتجدر الأشارة إلى أن الحكومة البريطانية كانت قد لجأت إلى التضخم في الائتمان المصرفي عشية الحرب العالمية الأولى لسد نفقاتها الضخمة. خبراء المال

CMA1.A6.a. identify the controversies surrounding the issues of inflation, unemployment, and economic growth CMA1.A6.b. define the rate of inflation CMA1.A6.c. distinguish nominal from real income CMA1.A6.d. list the macroeconomic effects of inflation CMA1.A6.e. define demand-pull inflation and cost-push inflation CMA1.A6.f. define the unemployment rate CMA1.A6.g. identify and define the different types of unemployment, including frictional unemployment, structural unemployment, and cyclical unemployment CMA1.A6.h. explain full employment, including the concepts of the natural rate of unemployment and the economy’s potential output CMA1.A6.i. describe the macroeconomic effects of unemployment CMA1.A6.j. interpret the graphical representation of the trade-off between inflation and unemployment CMA1.A6.k. demonstrate an understanding of aggregate demand and aggregate supply both in the short run and long run, including the graphical representation of both CMA1.A6.l. define economic growth and explain why it is an economic goal CMA1.A6.m. interpret the production possibilities curve CMA1.A6.n. demonstrate an understanding of demand-side and supply-side policies as used to increase economic growth and identify the limitations of each CMA1.A6.o. determine the impact of demand-side and supply-side policies on a firm CMA1.A6.p. determine the impact of inflation on the demand for and price of a firm’s output CMA1.A6.q. determine the impact of inflation on the supply and cost of a firm’s factors of production

تعرف علي توقع التضخم واهميته في اتخاذ القرارات المالية http://thefutureofmoney.blogspot.com/2009/04/expected-inflation-rate-and-financial.html

CMA1.A9.a. define fiscal policy and distinguish discretionary from non-discretionary fiscal policy CMA1.A9.b. identify the tools of fiscal policy CMA1.A9.c. infer the macroeconomic consequences of both expansionary and contractionary fiscal policies, including the effect on aggregate demand when the level of government spending and/or taxes are changed CMA1.A9.d. interpret the graphical representation of expansionary and contractionary actions CMA1.A9.e. explain the effects of changes in taxation policies, including the effect on the distribution of income and the effect on resource allocation CMA1.A9.f. explain the effects of public expenditure on the economy, including the redistribution of income and the impact on resource allocation CMA1.A9.g. differentiate a budget deficit from a budget surplus CMA1.A9.h. identify means of financing a budget deficit CMA1.A9.i. define and identify built-in stabilizers CMA1.A9.j. demonstrate an understanding of how a progressive tax system acts as a built-in stabilizer CMA1.A9.k. compare and contrast cyclical and structural deficits CMA1.A9.l. define recognition lag and the crowding-out effect CMA1.A9.m. demonstrate an understanding of how inflation can arise from an expansionary fiscal policy CMA1.A9.n. define supply-side fiscal policy CMA1.A9.o. determine the impact that fiscal policies have on a firm (supply, demand, prices, and costs)