Jenny Sawh Chapter 13 13-8‚ 13-11‚ 13-19 December 10‚ 2012 DR CR Salaries and Wages Expense $480‚ 000 Withholding Taxes Payable $80‚000 FICA Taxes Payable $28‚040 Union Dues Payable $9‚000 Cash [($480‚000 – $140‚000) X 7.65% = $26‚010] $362‚960 Payroll Tax Expense $29‚440 FICA Taxes Payable $140‚000 X 1.45% = $2‚030; $26‚010 + $2‚030 = $28‚040 $28‚040 FUTA Taxes Payable [($480‚000 – $410‚000) X .8%) $560 SUTA Taxes Payable [$70‚000 X (3.5% – 2.3%)]
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Chapter 13 Worlds Entangled‚ 1600–1750 Chapter Summary From 1600 to 1750‚ trade continued to expand‚ tying all areas of the globe together. Demands for silver‚ sugar‚ spices‚ silks‚ cotton‚ and porcelain drove trade so that products from each major global region could be found virtually everywhere else. Silver allowed economies to become commercialized and began to strengthen the hand of European trade. Europeans began moving‚ and forcibly moving Africans‚ into new places while Europeans expanded
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CHAPTER 12 Intangible Assets ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions 1. Intangible assets; concepts‚ definitions; items comprising intangible assets. 1‚ 2‚ 3‚ 4‚ 5‚ 6‚ 7‚ 8‚ 9‚ 10‚ 11‚ 12‚ 13‚ 14 2. Patents; franchise; organization costs; trade name. 9‚ 10‚ 13‚ 14‚ 25 3. Goodwill. 4. 5. Brief Exercises Exercises Concepts Problems for Analysis 1‚ 2‚ 3‚ 5‚ 6 1‚ 2‚ 3‚ 4 1‚ 2‚ 3 1‚ 2‚ 3‚ 4‚ 5‚ 7‚ 12‚ 13 4‚ 5‚ 6
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secondary alcohol C) a tertiary alcohol D) a phenol E) an enol 10) Provide an acceptable name for the compound below. 11) Provide an acceptable name for the compound below. 12) Provide an acceptable name for the compound below. 13) Provide the reagents necessary to convert (R)-3-methylpent-1-ene to (R)-3-methylpentan-1-ol. 14) Provide the reagents necessary to carry out the conversion shown below. 15) Provide the structure of the major organic product in the reaction
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CHAPTER 7 CORPORATIONS: REORGANIZATIONS SOLUTIONS TO PROBLEM MATERIALS Status: Q/P Question/ Learning Present in Prior Problem Objective Topic Edition Edition 1 LO 1 IRS Letter Ruling Unchanged 1 2 LO 1 Reorganizations follow tax law Unchanged 2 3 LO 1 Types of reorganizations Unchanged 3 4 LO 2 Comparing like-kind exchange to corporate New reorganization 5 LO 2 Four-column template Unchanged 5 6 LO 1‚ 2‚ 3 Reorganization: tax attributes Unchanged 6 7
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CHAPTER 2 The Financial Statements BRIEF EXERCISES BE2–1 2008 2008 2008 Beginning Ending Retained 2008 2008 2008 Retained Earnings + Revenues – Expenses – Dividends = Earnings $28.2 + $43.3 – $38.2 – X = $30.6 X = $2.7 2008 Dividends as a percentage of 2008 net income: 2008 Dividends = $ 2.7 = 52.9% 2008 Net income ($43.3-$38.2) $ 5.1 BE2–2 1) Current Liabilities financed $32 billion of the
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respective proteomes vary drastically. This observation is best explained by what phenomenon? cell differentiation 12 Which of the following are points of control for gene expression in eukaryotes? all choices correct 13 What type of regulatory transcription factor binds DNA and increases the transcription of a gene? an activator exerting positive control 14 Why is the operon arrangement of genes beneficial to certain bacteria? it allows the coordinated
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Psychology Chapters 13.1-13.4 I. How Have Psychologists Studied Personality? Personality- The characteristic thoughts‚ emotional responses‚ and behaviors that are relatively stable in an individual over time and across circumstances Personality Trait- A characteristic; a dispositional tendency to act in a certain way over time and across circumstances Personality psychologists explore the influence of culture‚ learning‚ biology‚ and cognition. The notion of organization indicates that personality
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000 116‚000 Timing differences: Excess of CCA over amortization (16‚000 ) Excess rent collected over rent earned 24‚000 Taxable income $124‚000 Current income taxes - 30% $37‚200 (b) Deductible Balance (Taxable) Future Tax Current Sheet Temporary Tax Asset Long- Account Differences X Rate (Liability) Term PP & E ($16‚000)* 30% ($4‚800) LT Unearned Rent revenue 24‚000 30% 7‚200 C Future income tax asset‚ Dec. 31‚ 2009 2‚400
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True / False – Chapter 13 Maria defers $100 of gain realized in a section 351 transactions. The stock she receives in the exchange has a fair market value of $500. Maria ’s tax basis in the stock will be $400. True Control as it relates to a section 351 transaction is strictly defined to be 80 percent or more of the voting power of the stock of the corporation to which property is transferred. False The definition of property as it relates to a §351 transaction includes money. True To meet
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