Barkwood Winery (BW) is a small winery located in the Niagara region of Ontario. The winery used to be closed to the public as the wines were solely for distribution to wholesalers. Recently, its owner, Edmond Tang, built a tasting room on the premises such that the vineyard could be open to the public for wine tasting. Edmond was hoping the opening of the new tasting room would generate additional revenue for the company through tasting fees as well as retail sales at the tasting room. Edmond believed it may take some time for customers to learn about the BW tasting room. Hence, in its first six months of operations, he expected the tasting room to be less busy se he hired only one full-time employee. The employee worked by himself from Monday to Friday and was responsible for everything from serving the wine to making sales and recording these sales transactions. The employee was also responsible for keeping track of the wines consumed and sold. On weekends, the full-time employee would have his days off and Edmond would run the tasting room himself with a part-time employee. However, there was no separation of duties between Edmond and the part-time employee, and both of them would be serving wine to customers, making sales, and recording sales transactions. Edmond and his full-time and part-time employees all shared the same cash register with a single cash drawer. Edmond would count the cash once a week on Sunday night and would make the bank deposit on Monday morning. The wines were stored in the 1,000-bottle wine cellar behind the tasting room, and Edmond did an inventory count at the end of each month and replenished the wine cellar to its full capacity for the next month. Since the tasting fee was only $5 per person, customers would typically pay cash for the tasting fee, and they would pay by credit card only when they decided to make a wine purchase. The company would issue receipts and retain a copy of the receipts for wine purchase, but not for tasting. So far, most customers who visited the winery were more into the wine tasting than buying the wine.

Answers

Answer 1

Based on the given information about Barkwood Winery, we can identify several potential weaknesses in the winery's internal controls and operational practices:

1. Lack of Separation of Duties: The fact that Edmond and the part-time employee both handle wine service, sales, and recording transactions creates a lack of segregation of duties. It increases the risk of errors or fraudulent activities going undetected, as there is no independent verification of transactions.

2. Single Cash Register and Cash Drawer: Sharing a single cash register and cash drawer among all employees increases the risk of cash mishandling, theft, or errors in recording cash transactions. Without proper controls and oversight, it becomes more challenging to track and reconcile cash accurately.

3. Limited Oversight and Reconciliation: Edmond only counts the cash once a week and makes the bank deposit the following day. This interval between cash counts and deposits provides a larger window for potential discrepancies to occur or go unnoticed.

4. Lack of Receipts for Tasting Fees: Not issuing receipts for tasting fees may create opportunities for misreporting or mishandling of cash. Without proper documentation, it becomes difficult to reconcile the number of customers who paid the tasting fee with the cash collected.

5. Limited Inventory Control: While Edmond conducts a monthly inventory count, the lack of real-time tracking or more frequent checks on wine inventory can lead to inaccuracies in stock levels and potential issues with running out of stock.

To address these weaknesses, Barkwood Winery should consider implementing the following internal control measures:

1. Separation of Duties: Assign different employees to handle wine service, sales, and recording transactions. This separation helps ensure that no single individual has complete control over the entire process and provides a system of checks and balances.

2. Individual Cash Registers and Cash Drawers: Provide each employee with their own cash register and cash drawer to maintain accountability and minimize the risk of errors or misappropriation of funds.

3. Regular Cash Reconciliation: Implement a daily cash reconciliation process where each employee balances their cash register at the end of their shift. This practice helps identify any discrepancies promptly and allows for immediate action.

4. Issuing Receipts for Tasting Fees: Develop a system to issue receipts for tasting fees, even if they are relatively small amounts. This helps ensure accuracy in cash handling and provides a record of transactions for future reference.

5. Enhanced Inventory Management: Implement a more robust inventory control system to track wine inventory in real-time. This can involve using barcodes or a digital inventory management system to monitor stock levels, record sales, and automatically update inventory quantities.

By implementing these internal control measures, Barkwood Winery can enhance its operational efficiency, reduce the risk of errors and fraud, and provide better transparency and accountability in its daily operations.

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Related Questions

SoftBody Corp. is about to launch an ad campaign for a new product line of body washes. Before the first ad airs, managers examine all the elements of the campaign to make sure they are organized and integrated. What is this process called

Answers

The process is known as Pretesting process.

The Pretesting process is the when members of the prioritized audience are brought together react to the components of a communication campaign before they are produced in the final form.

Prior to when the process takes place, managers have to examine that all the elements of the campaign are organized and integrated.

The action of the manager in examining the element is to ensure that the Pretesting process is done without issues.

Therefore, the process is known as Pretesting process.

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The greatest marketing need firms sought during the production era was for: Group of answer choices Mass production and personal selling. Less expensive distribution and storage. Blanket advertising and financing. Specialized production and storage.

Answers

The greatest marketing need firms sought during the production era was for: Less expensive distribution and storage.

What is the production era?

The production era is the era in which the marketing have started evolving. It is the oldest era, in this era consumers were favoring those products which are widely available and that too at minimum cost.

What are the four eras of marketing ?

The four eras of evolution of marketing are:

productionsellingadvertisingstakeholder relationships.

Thus , The correct option is : The greatest marketing need firms sought during the production era was for Less expensive distribution and storage.

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Brainard Corporation's budgeted sales for the upcoming quarter are $400,000. Its supporting budgets and schedules show a beginning finished goods inventory of $15,000, budgeted cost of goods manufactured of $185,000, and a projected ending finished goods inventory of $25,000. Its selling and administrative budget projects expenses of $148,000, its budgeted interest expense is $7,000, and its tax rate averages 40%. 1. The company's budgeted gross profit for the upcoming quarter is $ . 2. The company's budgeted income before taxes for the upcoming quarter is $ . 3. The company's budgeted income taxes for the upcoming quarter are $ . 4. The company's budgeted net income for the upcoming quarter is $ .

Answers

Answer:

Brainard Corporation

1. The company's budgeted gross profit for the upcoming quarter is $225,000.

2. The company's budgeted income before taxes for the upcoming quarter is $70,000.

3. The company's budgeted income taxes for the upcoming quarter are $28,000.

4. The company's budgeted net income for the upcoming quarter is $42,000.

Explanation:

a) Data and Calculations:

Budgeted Income Statement for the quarter:

Budgeted sales                                       $400,000

Cost of goods sold:

Beginning inventory                $15,000

Cost of goods manufactured  185,000

Cost of goods available       $200,000

less Ending inventory               25,000    175,000

Gross profit                                            $225,000

Selling and administrative    $148,000

Interest expense                        7,000    155,000

Income before tax                                   $70,000

Income taxes (40%)                                   28,000

Net income                                              $42,000

Type the correct answer in the box. Spell all words correctly. Identify the marketing research technique implied in the scenario. A sports beverage company has created a new ad for their product to air on television. After the ad airs, they intend to show the ad to a certain number of customers and then ask them for their feedback regarding the ad. This company is engaging in the __________ market research technique

Answers

This business is using focus groups for market research.

What is market research?

Market research, commonly referred to as "marketing research," is the procedure used to assess the viability of a new service or product by conducting research with prospective customers. Market research enables a business to identify the target market and gather input from customers regarding their interest in the good or service as well as opinions.

This kind of research might be carried out internally, by the business itself, or by a different business that specializes in market research. Surveys, product testing, and focus groups are among methods that can be used.

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What are self-service BI tools?
Business intelligence tools that do not require any particular BLANK
expertise are called self-service tools.

Answers

Answer:

Technical

Explanation:

100% on test

Define opportunity cost, please!

Thank you!

Answers

Opportunity costs represent the potential benefits an individual, investor, or business misses out on when choosing one alternative over another.

Answer:

It's when you lose one opportunity due to picking something else or you lose a whole experience because of a chose you made. For example, if I decided to work at McDonald's then instead of going to school,I've lost a lot of chances because I made this one choice.

Why should an employer have employees sign a copy of the company's personnel policy? a. to get an official copy of the employee's signature b. so that the company knows how much money to withhold from payroll c. so it's easier to hold employees accountable for following the policies d. to encourage employees to discuss the policies with each other

Answers

Why should an employer have employees sign a copy of the company's personnel policy is: c. so it's easier to hold employees accountable for following the policies.

What is personnel policy?

Personnel policy are lay down rules or policy that an employee must follow when so as to develop a personnel relations.

An employer make it mandatory for an employees to  sign a copy of the company's personnel policy so as to make it  easier to hold employees  liable.

Therefore the correct option is C.

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Which cable news network produces the most straight reporting?

A. MSNBC

B. ESPN

C. CNN

D. FOX

Answers

Answer:

C.

Have a good morning✨

Answer:

A

Explanation:

HAS ANYONE TAKEN THE 2020 ALGEBRA 1 EOC IN FLORIDA THIS YEAR?? IF U HAVE PLZ TELL ME WHAT QUESTIONS THEY ASKED U

Answers

Answer:

They just ask you what you have learned in your previous math courses.

Explanation:

Complete the sentence with all of the accurate statements regarding the relationship between conscientiousness and job performance.Conscientiousness is consistently and positively related to ______.
a. creativity
b. resilience
c. cooperation
d. supervisor-rated liking
e. leadership behavior
f. task performance

Answers

The best option to complete the sentence "Conscientiousness is consistently and positively related to" is task performance.

Creativity: The ability to use imagination to produce a new idea or product that is useful to society.

Resilience: The ability to recover quickly from failure, depression, illness or misfortune.

Cooperation: The act of working together, especially for a common purpose of benefit.

Supervisor-rated liking: Being liked by the person who monitors someone to make sure workers comply with rules or other requirements set for them.

Leadership behavior: The quality of having the capacity to lead or direct others

Task performance: This refers to how work is being done by a person.

Therefore, the best option to complete the sentence "Conscientiousness is consistently and positively related to" is task performance.

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What tool would be most effective when comparing the impact of changes in interest rate and purchase price on a new car loan

Answers

A two-variable data table is known to be the most effective tool to find the appropriate interest rate and purchase price in paying a car loan.  The tool would be most effective when comparing the impact of changes in interest rate and purchase price on a new car loan is the two-variable data table.

A two-variable data table is known to depicts how different combinations of 2 sets of variable values do influence the formula result.

it often shows how altering two input values of the same formula changes the output.

A two-variable data table is known to have two input cells, but only one result cell.

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an increase in demand causes an increase in the equilibrium price. the increase in equilibrium price will then cause an increase in supply. True/False

Answers

This assertion is false. Only when there is a change in the supply's non-price determinants do both supply curves move. In response to a change in the good's price, you shift along the supply curve.

It is clear why. The vertical axis represents price. As a result, a shift in price corresponds to movement along the supply curve. In contrast, non-price drivers like input costs and technology are not represented by any of the axes.

Therefore, when one of the supply's non-price determinants changes, the supply curve is shifted. The supply changes when the supply curve varies, whereas the quantity supplied changes as you go along the curve. As a result, an increase in quantity will follow an increase in equilibrium price.

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A standard inventory form should include:
a) The date of the inventory
b) The list of the items
c) The unit size for each item
d) All of these​

Answers

Answer:

B

Explanation:

The list of the items

Hope it helped brainiest plz

-Guesty

The correct option is B. A standard inventory form should include a list of the items. Using an inventory form, you can keep track of all the supplies, goods, and merchandise in your company at any one time.

Why Inventory form is important?

Small businesses need inventory management because it helps them manage many locations, avoid stockouts, and maintain correct records. As opposed to attempting to complete them all manually, an inventory system makes these operations simpler.

The form typically serves three functions: requisitioning things from inventory, releasing inventory records in the quantity of the items selected, and billing the targeted task for the cost of the products requisitioned. Any inventory products that are not currently in stock can also be ordered again using the form as a guide.

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In order to ensure a firm's trading partners are upholding a firm's ethical and sustainable values, companies must do all of the following except
Only select suppliers that offer the lowest price thus ensuring that total cost of ownership will be minimized

Answers

The statement "Only select suppliers that offer the lowest price thus ensuring that the total cost of ownership will be minimized" is not aligned with the goal of ensuring ethical and sustainable values.

In order to ensure a firm's trading partners are upholding a firm's ethical and sustainable values, companies must do all of the following, including:

Conducting thorough supplier evaluations and assessments to verify their compliance with ethical and sustainable standards.

Implementing clear contractual agreements that outline the expectations and requirements regarding ethical and sustainable practices.

Engaging in regular monitoring and audits of suppliers to ensure ongoing adherence to ethical and sustainable guidelines.

Collaborating with suppliers to develop improvement plans and provide support in adopting and maintaining ethical and sustainable practices.

Establishing transparent communication channels with suppliers to address concerns, provide feedback, and foster a collaborative approach to sustainability.

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Which of the following statement about GDP is incorrect?
a. GDP per capita number cannot provide a clear vision of the market potential of a certain target segment of consumers.
b. GDP per capita is a more appropriate indicator than GDP growth rate for assessing the potential of a national market.
c. GDP is commonly used to assess a nation’s economic development.
d. GDP per capita can be used as a reference for consumers’ purchasing power

Answers

The incorrect statement about GDP is: b. GDP per capita is a more appropriate indicator than GDP growth rate for assessing the potential of a national market.

GDP per capita is a measure of a nation's economic output per person, which provides insights into the average income and purchasing power of individuals within a country. However, it may not necessarily provide a clear vision of the market potential of a specific target segment of consumers. Market potential depends on various factors such as income distribution, demographic characteristics, and consumer behavior within the target segment. GDP per capita alone may not capture the variations and specific characteristics of a particular consumer segment, making it an incomplete indicator for assessing their market potential. On the other hand, GDP growth rate measures the rate of expansion or contraction of the overall economy. It indicates the pace at which the country's output is growing or declining, which can be a valuable indicator for assessing the potential of a national market. A higher GDP growth rate suggests a dynamic and expanding market with opportunities for businesses. It reflects increased consumer spending, investment activities, and overall economic development, making it a more comprehensive indicator than GDP per capita for assessing the potential of a national market.

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A bank that makes most of its long-term loans at adjustable interest rates is:
a. reducing both interest rate and credit risk.
b. increasing credit risk and reducing interest rate risk.
c. reducing credit risk and increasing interest-rate risk.
d. increasing both interest-rate and credit risk.

Answers

A bank that makes most of its long-term loans at adjustable interest rates is increasing credit risk and reducing interest rate risk. The correct option is b.

Interest rate risk is the potential for investment losses that can be triggered by a move upward in the prevailing rates for new debt instruments. If interest rates rise, for instance, the value of a bond or other fixed-income investment in the secondary market will decline. The change in a bond's price given a change in interest rates is known as its duration.

Interest rate risk can be reduced by buying bonds with different durations, or by hedging fixed-income investments with interest rate swaps, options, or other interest rate derivatives.

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on march 1, waterway inc. reported a balance in supplies of $250. during march, the company purchased supplies for $720 and consumed supplies of $900. if no adjusting entry is made for supplies,
a. stockholer's equity will be overstated by $800.
b. assets will be understated by $350.
- Why the answer is (a)? and why (b) is wrong answer? Please tell me specificly.

Answers

If no adjusting entry is made for supplies, the stockholder's equity will be overstated by $800.

The balance in supplies reported by Waterway Inc. on March 1 was $250. During March, the company purchased supplies for $720 and consumed supplies of $900. If no adjusting entry is made, the balance in supplies on March 31 will still be reported as $250, which is incorrect. The correct balance should be $70 ($720 - $900 = -$180, which is the decrease in supplies, so $250 - $180 = $70).

Since the supplies are understated by $180, the expense for supplies consumed during March is also understated by $180. This means that net income for March will be overstated by $180, which in turn will increase retained earnings and stockholder's equity by $180. Therefore, if no adjusting entry is made for supplies, stockholder's equity will be overstated by $800 ($180 + $620, which is the total increase in stockholder's equity from the overstated net income and the correct purchases of supplies).

The answer (b) is wrong because assets will be understated by $180 (the difference between the correct balance in supplies of $70 and the reported balance of $250). However, this understatement in assets will not affect the calculation of stockholder's equity, which is based on net income and retained earnings.

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According to Keynesian theory, what is the most important determinant of households' spending on goods and services

A) Autonomous consumption
B) Government spending
C) The price level
D) The interest rate
E) Disposable income

Answers

C bc I took and educated guess
The answer is C. The price level.

What stories does marketing tell?

Answers

Storytelling advertising way the usage of a narrative to talk a message. The intention is to make the viewer sense something enough that it’ll inspire them to take action. Storytelling in advertising allows purchasers to understand why they need to care approximately something, and it really works to humanize your brand. if you want to analyze greater about messaging, view our logo message templates.

Storytelling in marketing isn't always restricted to film stories can be instructed in pics, verbally, or in written shape. and that they may be informed throughout all channels from social media to billboards. testimonies can help entrepreneurs acquire reduce-via in a market that’s by way of design distracting, growing advertising and marketing that resonates with humans and sticks.

if your emblem can create a powerful narrative, you’ll be able to seize your target audience’s interest for longer periods of time, make an extra memorable effect, and improve logo loyalty.

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Do United States government sometimes has to interfere with economy. Why would the government initiate an antitrust suit against a company

Answers

Answer: When there is a monopoly or fraud

Explanation:

An antitrust suit is described as when an individual or an organization files a lawsuit against an organization based on the kind of business practices it carries out. When the government recognises a business bringing up unfavorable means that could lead to monopoly the government could regulate the monopoly by carrying out a price capping, to ensure prices are not exaggerated for consumers more than they can afford. The government could further initiate an antitrust suit against the company for their actions.

Answer:

to ensure companies do not monopolize any particular realm of business

Explanation:

that's the correct answer ;)

The trade off theory optimal capital structure is achieved when marginal tax savings equals the marginal increased bankruptcy costs from the additional unit of debt. True or False?

Answers

It is true that the trade-off theory optimal capital structure is achieved when marginal tax savings equals the marginally increased bankruptcy costs from the additional unit of debt.

What is trade-off theory?

The trade-off theory of optimal capital structure suggests that there is an optimal level of debt for a company, where the marginal tax savings from the additional debt equals the marginally increased bankruptcy costs. This means that companies must balance the benefits of using debt, such as tax deductions, with the costs, such as the risk of bankruptcy. Ultimately, the optimal capital structure is the one that maximizes the company's value.

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Robert is a single taxpayer who has AGI of $145,000 in 2021; his taxable income is $122,000. What is his federal tax liability for 2021?

Answers

Based on the information given, it should be noted that the federal tax liability for Robert will be $23359.50.

How to calculate tax.

A tax simply means a compulsory levy that's imposed by the government to individuals and companies.

It should be noted that Robert is in the tax bracket $85525 - $163300 which is taxed at $14605.50 plus 24% in excess of $85525.

Based on the information given, the federal tax will be:

= $14605.50 + ($122000 - $85525) × 24%

= $23359.50

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The risk that a central bank will not make the necessary transfer of foreign currency to complete a currency settlement is known as ________ risk. Group of answer choices settlement exchange rate Interest-rate Herstatt

Answers

Answer:

Herstatt.

Explanation:

The risk that a central bank will not make the necessary transfer of foreign currency to complete a currency settlement is known as herstatt risk.

Herstatt risk is also known as cross-settlement risk or settlement risk. It was named after Bankaus Herstatt (a German bank) that failed in June 1974 when it was supposed to settle a contract for a payment received from the other party and consequently, amounting to a loss of about $602,000,000.

Hence, is mainly a loss in foreign exchange transactions where a party defaults after receiving money from another.

explain advertisement

Answers

Answer: Advertisement is a marketing communication. It is used to promote businesses and their products. Used to promote more effectiveness in a businesses profit and their sales. May be seen in the form of commercials or billboard announcements in everyday life.

Which type of restaurant typically uses pre-packaged or pre-wrapped food to ensure efficient cleanup

Answers

Fast food restaurants typically use pre-packaged or pre-wrapped food to ensure efficient cleanup.

This is because the high volume of customers and quick turnover times require a fast and efficient cleaning process, which can be facilitated by using pre-packaged or pre-wrapped items.

Additionally, pre-packaged or pre-wrapped food helps to maintain consistency in food quality and portion sizes, which is important for fast food chains that strive for uniformity across their locations.

While some fast food restaurants may also prepare fresh ingredients on site, the majority rely on pre-packaged or pre-wrapped food as a way to streamline operations and provide fast service to customers.

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explain why economics is often called the study of choices

Answers

Answer:

Ultimately, economics is the study of choice. Because choices range over every imaginable aspect of human experience, so does economics. Economists have investigated the nature of family life, the arts, education, crime, sports, law—the list is virtually endless because so much of our lives involves making choices.

Implicit costs are:A) regarded as costs by accountants but not by economistsB) payments that a firm makes to other firms or individuals who supply resources to itC) nonexpenditure costsD) costs that proportionately with output

Answers

Implicit costs are:

option C). non expenditure costs.

How Do Implicit Costs Work?

Any cost that has already occurred but isn't necessarily displayed or reported as a distinct item is known as an implicit cost. It stands for an opportunity cost that develops when a business devotes internal resources to a task without receiving any direct payment for the usage of such resources. This implies that there is never a financial transaction when a corporation allocates its resources since it always forfeits the chance to profit from the usage of those resources elsewhere. Simply put, there is an implicit cost associated with using an object as opposed to renting or purchasing it.

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The items below list several e-mail practices. If the practice describes something workers should do when using e-mail for business purposes, select Do. If the practice describes something workers should not do when using e-mail for business purposes, select Don't.


include a signature.


include lots of exclamation marks to get your point across.


include the thread of previous messages.


make e-mail messages brief.


always mark messages as urgent so your e-mails will be read first.


use a relevant subject line.


use all capital letters when the message is urgent.

Answers

Answer:

do

don't

do

do

don't

do

dont

Why is communism disappearing?

Answers

Answer:

communism is disappering  Because of the overpowering status of Capitalism.

Explanation:

your team has been asked by the chief marketing officer to present the findings of its market research project to the company’s executive team. your boss warns your team ahead of time that the executives may not be interested in your findings and that they may view your presentation as a waste of time.

Answers

Given that ones team has been asked by the chief marketing officer to present the findings of its market research project to the company’s executive team and the boss warns the team ahead of time that the executives may not be interested in the findings and that they may view the presentation as a waste of time, the "A direct, brief pattern" (Option A)

What is the rationale for the above answer?

Most times, when speaking to executives, it is best to avoid lengthy talk and do straight to the point. They have passed through the level you are at and have little that would impress or surprise them except your ability to quickly get to the issue and provide realistic solutions.

Thus, it is correct to plan the presentation such that it is direct, brief, and straight to the point.

Another strategy that would help is to get ready for interruptions with a one-sentence answer for every question asked, while being prepared to go deeper on every one of them.

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Full Question:

Your team has been asked by the chief marketing officer to present the findings of its market research project to the company’s executive team. Your boss warns your team ahead of time that the executives may not be interested in your findings and that they may view your presentation as a waste of time.

1. What organizational pattern would be best for this situation?

A direct, brief pattern

In indirect, persuasive pattern

A drawn-out, chronological pattern

Other Questions
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