Multiple Choice—CPA Adapted Chapter 14 – Long Term Liabilities 1. On July 1‚ 2010‚ Spear Co. issued 1‚000 of its 10%‚ $1‚000 bonds at 99 plus accrued interest. The bonds are dated April 1‚ 2010 and mature on April 1‚ 2020. Interest is payable semiannually on April 1 and October 1. What amount did Spear receive from the bond issuance? a. $1‚015‚000 b. $1‚000‚000 c. $990‚000 d. $965‚000 2. On January 1‚ 2010‚ Solis Co. issued its 10% bonds in the face amount of $3‚000‚000
Premium Balance sheet Stock 1979
was drawn with great velocity to the lard?. While they were in the cascades they were traveling across but at the foot of a waterfall they saw tribes of Indians. They made peace with them and no conflict was ever caused. This showed that no matter what situation you are in there is always a better option than violence. That is important because if they would not have made peace‚ their lives would have been in great danger and they may not have completed the expedition
Premium United States Native Americans in the United States Lewis and Clark Expedition
PROFESSIONAL RESPONSIBILITY: THE ROLE OF ENGINEERING IN SOCIETY S.P. Nichols and W.F. Weldon Center for Electromechanics‚ The University of Texas at Austin‚ USA Keywords: professional responsibility‚ engineering ethics‚ engineering responsibility. Abstract We argue that the practice of engineering does not exist outside the domain of societal interests. That is‚ the practice of engineering has an inherent (and unavoidable) impact on society. Engineering is based upon that relationship with society
Premium Engineering Design
FOR PROFESSIONAL ACCOUNTANTS IN THE PHILIPPINES CONTENTS PREFACE PART A: GENERAL APPLICATION OF THE CODE 100 110 120 130 140 150 Introduction and Fundamental Principles Integrity Objectivity Professional Competence and Due Care Confidentiality Professional Behavior PART B: PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE 200 210 220 230 240 250 260 270 280 290 Introduction Professional Appointment Conflicts of Interest Second Opinions Fees and Other Types of Remuneration Marketing Professional Services
Premium Certified Public Accountant Ethics Accountant
Nicola Sacco was born in Toricmaggiore on April 22‚ 1891. He immigrated to the United States at the age of 17. He got a job in a shoe factory in Stoughton‚ Massachusetts. He was part of the left-wing politics and met Bartolomeo Vanzetti in Boston. Vanzetti was born in Vallafalletto‚ Italy and was also an immigrant from Italy. They became close friends when they met each other at one of their left-wing meetings. When the United States went into war‚ Sacco and Vanzetti with the rest of the left-wing
Premium Sacco and Vanzetti United States Italy
What is the difference between formal and informal power? How does one gain power? Which type of power does a nurse leader have? Formal power is given to someone related to the job and position held in the organization. Depending on the position‚ authority varies and decision making power can be more or less. In other hand‚ informal power is something a person earned himself. Informal power has unique characteristics depending on the education‚ experience‚ and expertise in certain field. These
Premium Strategic management Resource allocation Health care
CPAs are required to obtain a bachelor’s degree in business administration‚ finance or accounting. CPAs are also required to complete 150 hours of education and have no less than two years public accounting experience. CPAs must pass a certification exam‚ and certification requirements vary by state. Additionally‚ CPAs must complete a specific number of continuing hours of education yearly. CPAs work at accounting companies‚ private companies‚ non-profits and government agencies or as consultants
Premium Finance Financial statements Accountant
“The Cask of Amontillado” by Edgar Allan Poe tells the tale of two men‚ Montresor and Fortunato. It is told from the perspective of Montresor‚ a two-faced expert in wine. The story starts with our narrator informing us of his plan for revenge against Fortunato‚ the man who wronged him. He studied his opponent‚ learned his ways and found his weak spots‚ such as his expertise in wine. The story may start there‚ but it doesn’t truly begin until one evening during carnival season. Montresor goes
Premium
understood and objectives are met. Leaders have to conceptualize what is in the future and value flexibility‚ innovation‚ and adaptation whilst managers develop strategies‚ and plans that will result to the realization of a leader’s vision‚ managers value stability‚ order and efficiency. Managers are risk averse and value short term goals. In some companies the leader and the manager are one person this is a challenge as the person needs to know what role to play and when to play it hence leadership and management
Premium Management Leadership Organization
Best friends are meant to stay together and support each other no matter what‚ even if it seems nearly impossible. In Friedrich by Hans Peter Richter‚ the narrator and Friedrich struggles to maintain their friendship as Hitler and the Nazis get stronger. Even though Friedrich is Jewish and the narrator is not‚ they were inseparable in the beginning. They went to school together‚ played together and even lived in the same apartment building. Unfortunately‚ as the Nazi’s get more powerful‚ the farther
Premium Family Mother Nazi Germany