98.A bond is issued at par value when: A.The bond pays no interest. B.The bond is not between interest payment dates. C.Straight line amortization is used by the company. D.The market rate of interest is the same as the contract rate of interest. E.The bond is callable. 99.When a bond sells at a premium: A.The contract rate is above the market rate. B.The contract […]
80. Rusty Furniture CompanySelected data from the comparative financial statements for Rusty Furniture Company are provided below. Rusty Furniture Company Balance Sheet Accounts (all accounts have normal balances) (in thousands) December 31, 2012 2011 Accounts payable and accrued expenses $ 3,141 $ 3,249 Accrued income taxes 1,037 1,056 Accumulated depreciation 2,016 2,028 Buildings 1,507 1,535 Cash and cash equivalents 1,648 1,737 Common stock […]
Multiple Choice Questions 15.Activity based costing can improve costing activity for: A.Manufacturing companies only. B.Service companies only. C.Merchandising companies only. D.Any company in any industry. E.Government entities only. 16.A system of assigning costs to departments and products on the basis of a variety of activities instead of only one allocation base is called: A.Plantwide overhead costing. B.A cost center accounting system. C.Controllable costing. D.Activity-based […]
Question Hurricane Inc. purchased a portfolio of available-for-salesecurities Securities that management expects to sell in the future butwhich are not actively traded for profit. in 2016, its first year of operations. The cost and fair valueof this portfolio on December 31, 2016, was as follows: Question not attempted. 1 Name Number of Shares Total Cost Total Fair Value 2 Tornado Inc. 760.00 $12,920.00 $14,820.00 3 […]
81. Which rater error makes it difficult to distinguish among employees rated by the same rater and creates problems in comparing the performance of individuals rated by different raters? A. Contrast B. Distributional error C. Halo/horns D. Similar to me Distributional errors are the result of a rater’s tendency to use only one part of the rating scale. 82. If a student evaluating his/her professor at the […]
61. The FASB’s conceptual framework defines a(n) _____ as a probable future economic benefit obtained or controlled by a particular entity as a result of a past transaction or event. A. asset B. liability C. equity D. revenue E. expense 62. The FASB’s conceptual framework defines a(n) _____ as a probable future sacrifice of economic resources arising from present obligations of a particular entity to transfer assets or […]
72.Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,500 of direct materials and used $4,000 of direct labor. The job was not finished by the end of the month, but needed an additional $3,000 of direct materials in October and additional direct labor of $6,500 to finish the job. The company applies overhead at […]
82.A source document that an employee uses to report how much time was spent working on a job or on overhead activities and that is used to determine the amount of direct labor to charge to the job or to determine the amount of indirect labor to charge to factory overhead is called a: A. Payroll Register. B. Factory payroll record. C. General Ledger. D. Time ticket. E. Factory […]
126.All of the following statements regarding recognition of receivables under U.S. GAAP and IFRS are true except: A. U.S. GAAP and IFRS have similar asset criteria that apply to recognition of receivables. B. Receivables that arise from revenue-generating activities are subject to broadly similar criteria for U.S. GAAP and IFRS. C. The realization principle under GAAP implies an arm’s length transaction occurs. […]
111. Adams Company’s balance sheet shows a trade name acquired as part of a business combination with a carrying value of $30 million. The trade name has an indefinite life and therefore Adams does not amortize it. Negative publicity regarding the product carrying the trade name has reduced its fair value to $24 million and its value in use to $22 million. The entry […]
The purpose of this assignment is to assess your analysis and application of the concepts and content of Lessons 1 – 4. In these lessons you studied wellness, infectious diseases, health screenings and assessments, promoting safe practices through effective classroom management, and child abuse and neglect. For this Signature Assignment, you will reflect on what you learned in Lessons 1- 4 and how you can use this information to promote safety and wellness for young children. The Signature Assignment has three components:
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