David J. Roberts Personal Experience Essay Personal Experience Essay This past summer I participated in a group known as the Mississippi Baptist AllState Youth Choir and Orchestra. It consisted of an over 150-member choir and a full orchestra made up entirely of ninth through twelfth grade church going students from all over the state of Mississippi. It is meant to strengthen these students musically‚ as well as spiritually. Not only did I meet many new people and make many new friends‚ I had
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Chapter 19 BALANCED SCORECARD: quality‚ time‚ and the theory of constraints 19-1 Quality costs (including the opportunity cost of lost sales because of poor quality) can be as much as 10% to 20% of sales revenues of many organizations. Quality-improvement programs can result in substantial cost savings and higher revenues and market share from increased customer satisfaction. 19-2 Quality of design refers to how closely the characteristics of a product or service meet the needs and wants of
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Exercise 2-1 (10 minutes) 1. The wages of employees who build the sailboats: direct labor cost. 2. The cost of advertising in the local newspapers: marketing and selling cost. 3. The cost of an aluminum mast installed in a sailboat: direct materials cost. 4. The wages of the assembly shop’s supervisor: manufacturing overhead cost. 5. Rent on the boathouse: a combination of manufacturing overhead‚ administrative‚ and marketing and selling cost. The rent would most likely be prorated
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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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Chapter 16 Outline part 1 The federal government in 1865 faced unprecedented questions: how could the Union be restored and the defeated south reintegrate into the nation? Would the Confederate states be treated as conquered territories? Who would set the standards for readmission- Congress or the president? Most important what would happen to the 3.5 million former slaves? Reconstruction Politics (1865-1868) National politics produced new constitutional amendments‚ a presidential impeachment‚ and
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Mana Sura 1. How & why did the economic & social values of white Americans clash with those of Native Americans in the West? - Initially‚ the white Americans allocated the Great Plains terrain to the Native Americans‚ as they deemed it useless. The Indians relied very heavily on nature‚ especially the buffalo‚ which they used all parts of for various reason‚ like food‚ clothing‚ and weaponry. When Americans and immigrants needed to move west near California and Oregon‚ they realized that
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1. The fundamental ideas associated with the mercantile theory were: that everything was to benefit the mother country‚ each nation was trying to achieve self-sufficiency‚ colonies and agriculture would improve economy and raw materials‚ and the country must benefit at the expense of others. For the most part‚ these ideas along with a few other minor pieces helped European nations to conquer much of the New and old world. Great Britain was the most successful with a vast overseas empire through North
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Chapter 4 Systems Design: Process Costing Solutions to Questions 4-1 A process costing system should be used in situations where a homogeneous product is produced on a continuous basis. ished goods) during the period plus the equivalent units in the department’s ending work in process inventory. 4-2 1. Job-order costing and process costing have the same basic purposes—to assign materials‚ labor‚ and overhead cost to products and to provide a mechanism for computing unit product costs. 2. Both systems
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E20-7 Rydell Corp Memo Record Items Annual Pension Expense Cash OCI—Prior Service Cost Pension Asset/Liability Projected Benefit Obligation Plan Assets Balance‚ Jan. 1‚ 2012 13‚800 cr 560‚000 cr 546‚200 dr Prior service cost 120‚000 dr 120‚000 cr New Balance‚ January 1‚ 2012 680‚000 cr 546‚200 dr Service cost 58‚000 dr 58‚000 cr Interest Cost $680‚000 x 9% = $61‚200 61‚200 dr 61‚200 cr Actual return 52‚280 cr 52‚280 dr Unexpected
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SOLUTIONS TO CODIFICATION EXERCISES CE16-1 Master Glossary (a) The amount of earnings for the period available to each share of common stock outstanding during the reporting period. (b) A reduction in EPS resulting from the assumption that convertible securities were converted‚ that options or warrants were exercised‚ or that other shares were issued upon the satisfaction of certain conditions. (c) A security that gives the holder the right to purchase shares of common stock in accordance
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