acc561 2

due in 30 mins


Question 2

The ledger of Custer Company has the following work in process account.

Work in Process—Painting
5/1  Balance  4,480   5/31 Transferred out ?
5/31  Materials  7,070       
5/31  Labor  3,870       
5/31  Overhead  2,380       
5/31  Balance  ?      

Production records show that there were 550 units in the beginning inventory, 30% complete, 1,430 units started, and 1,580 units transferred out. The beginning work in process had materials cost of $2,760 and conversion costs of $1,720. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process.




Don’t show me this message again for the assignment




(a), (b) and (c)

(a) How many units are in process at May 31?

Work in process, May 31      units

(b) What is the unit materials cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.)

The unit materials cost for May  

(c) What is the unit conversion cost for May? (Round unit costs to 2 decimal places, e.g. 2.25.)

The unit conversion cost for May


week 5 project due Wednesday Claire adurey


Putting It All Together

This assignment has many different steps to it. Be sure to check off each one so you know that you accomplished it. You will be creating a personal résumé in Microsoft Word, revising your PowerPoint presentation from Week 5 Discussion, and then zipping these files along with your Excel spreadsheet that you created for Week 4 Project into a compressed folder to upload to the Week 5 Project submission folder.

Your résumé will be based upon résumés in your field that you found for Week 3 Discussion. You will include your experiences no matter how few they are at this time. Include what information you have now and you can keep adding skills and experiences to your résumé as you complete classes and change jobs. Below are tips and criteria to meet as you create your résumé.

Tip: You learned about tables in Week 2. Tables are great for creating résumés. Most of the time borders are turned off on the tables after the résumé is created although sometimes a top or bottom border is turned on to separate categories.

Part I: The Resume

  • Create your résumé based on the following criteria in Microsoft Word and save it as W5P_Resume_LastName.docx. Remember that the program will automatically add the extension of .docx.
  1. Ensure that the résumé was logically laid out and easily understood
  2. Create categories: create distinct separation and identification of important line-item job skills and experiences using bullets or numbers with appropriate application.
  3. Have content separation: provide a distinguishing feature that separates one line or paragraph from the others.
  4. Modify text: modify default typeface in one line or section and modify the default color or style of a line or section.
  5. Modify text size: modify the default typeface size by changing the points in at least one line on the page
  6. Create an overall professional look to your résumé.
  7. Include a header with your name and include page numbers. In reality, you would only do this if your résumé was more than one page but you are demonstrating your skills in this document.

Part II: The PowerPoint and Zipped Folder

  1. Revise the PowerPoint presentation you created in Week 5 Discussion based on feedback you received in the Week 5 Discussion threads. If no suggestions for improvement were made, try something new on a slide and document that. Make sure that you describe the changes you made in the Notes section of the changed slides. If you had not done so before, compress all graphics.
  2. Create a new folder called W5P_LastName. Put your résumé, your revised PowerPoint file, and your Excel file from Week 4 Project into this folder and “zip” the folder following directions below to upload one file file as your Week 5 Project submission. . This is a handy way to treat multiple files. Once uploaded, be sure to download and unzip your folder to make sure that it contains exactly what you want in it. Sometimes in a rush, students upload empty folders and lose one-fourth of their grade for the class. Don’t let this mistake happen to you!
  3. When you submit your work, add a brief comment as a reflection on your own continuous professional self-development.

* To zip the folder on a PC:

  • Right-click on the main folder (W5P_LastName).
  • From the drop-down menu select Send To -> Compressed (zipped) Folder
  • Attach the resulting ZIP file to your response in the classroom.

* To zip the folder on a MAC:

  • Right-click on the main folder (W5P_LastName).
  • From the drop-down menu select Compress.
  • Attach the resulting ZIP file to your response in the classroom.

Click on the link below, Week 5 Project Tips, for some visual aids on how to tackle this week’s project.

Week 5 Project Tips

Ranking Investment Alternatives

: Master
: Essay
: English (U.S.)
: 1 pages/275 words One source apa format 

Due in 15 hours

Required Resources


Schneider, A. (2017). Managerial Accounting: Decision making for the service and manufacturing sectors (2nd ed.) [Electronic version]. Retrieved from

  • Chapter 9:  Managerial Decisions: Analysis of Relevant Information
  • Chapter 10:  Capital Investment Decisions

 Ranking Investment Alternatives

(Problem 10-41) Grosvenor Industries has designated $1.2 million for capital investment expenditures during the upcoming year.  Its cost of capital is 14 percent.  Any unused funds will earn the cost of capital rate.  The following investment opportunities along with their required investment and estimated net present values have been identified:

ProjectNet InvestmentNPVProjectNet InvestmentNPVA$200,000$22,000F$250,000.00$30,000.00B$275,000$21,000G$100,000.00$7,000.00C$150,000$6,000H$200,000.00$18,000.00D$190,000-$19,000I$210,000.00$4,000.00E$500,000$40,000J$250,000.00$35,000.00

In your response, complete the following:

  • Rank the projects using the profitability index. Considering the limit on funds available, which projects should be accepted?
  • Using the NPV, which projects should be accepted, considering the limit on funds available?
  • If the available investment funds are reduced to only $1,000,000:
    • Does the list of accepted projects change from Part 2?
    • What is the opportunity cost of the eliminated $200,000?

Multiple Questions Answers

1. The annual demand for a product has been projected to be 2,000 units. This demand is assumed to be constant throughout the year. The ordering cost is $20 per order, and the holding cost is 20 percent of the purchase cost. Currently, the purchase cost is $40 per unit. There are 250 working days per year. Whenever an order is placed, it is known that the entire order will arrive on a truck in six days. If the total holding cost for the year is $2,000, how many units does the company order at a time?
none of the above

2. A post office has a single line for customers waiting for the next available postal clerk. There are two postal clerks who work at the same rate. The arrival rate of customers follows a Poisson distribution, while the service time follows an exponential distribution. The average arrival rate is three per minute and the average service rate is two per minute for each of the two clerks. What proportion of time are both clerks idle?

3. Customers enter the waiting line at a cafeteria on a first-come, first-served basis. The arrival rate follows a Poisson distribution, while service times follow an exponential distribution. If the average number of arrivals is four per minute and the average service rate of a single server is seven per minute, what is the average number of customers in the system?
none of the above


4. When using Excel’s Solver to input and solve a linear programming problem, it is essential that one perform an additional task before submitting the formulation. That important additional function is:
guessing the values of the variables.
putting in a value for the objective function.
choosing the options for assuming both a linear model and non-negative variables.
resetting the parameters.
none of the above.


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Image may not display correctly.’;     JS_RESOURCES[‘validation.system_role.reserve’] = ‘”bb” is not permitted at the beginning of a role ID.’;     JS_RESOURCES[‘’] = ‘A fully qualified email address (for example, must be entered.’;     JS_RESOURCES[‘validation.maximum_length.no_name.singular’] = ‘Must not contain more than {0} characters.nReduce the size of the input by one character.’;     JS_RESOURCES[‘validate.invalidate.number’] = ‘Please input valid number instead of {0}.’;     JS_RESOURCES[‘validation.required’] = ‘A value must be provided: {0}.’;     JS_RESOURCES[‘list.checkToSelectAllItems’] = ‘Check to select all items’;     JS_RESOURCES[‘validation.maximum_length.no_name.plural’] = ‘Must not contain more than {0} characters.nReduce the size of the input by {1} characters.’;     JS_RESOURCES[‘validation.url’] = ‘A valid URL (for example, must be entered.’;     JS_RESOURCES[‘validate.range.overlap’] = ‘criteria ({0}) overlaps criteria ({1}).’;     JS_RESOURCES[‘hide.helptext’] = ‘Hide Help Text’;     JS_RESOURCES[‘confirm.delete_item_value’] = ‘This item {0} will be deleted. Continue?’;     JS_RESOURCES[‘assessment.incomplete.confirm’] = ‘The following questions may be incomplete:n {0}nClick cancel to return to the test. Click Ok to submit assessment.’;     JS_RESOURCES[‘list.uncheckToDeselectAllItems’] = ‘Uncheck to deselect all items’;     JS_RESOURCES[‘assessment.incomplete.confirm.backtrackProhibited’] = ‘The following questions may be incomplete:n {0}nClick cancel to return to the test. Click Ok to save the incomplete answer.’;     JS_RESOURCES[‘validation.time.required’] = ‘A complete time value must be provided: {0}.’;     JS_RESOURCES[‘vtbe.artifact.footer.validate.saveLocationIfSaveArtifact’] = ‘Specify a location for the Reusable Object.’;     JS_RESOURCES[‘validation.cmp_field.required’] = ‘A value must be provided for {0}nwhen {1} field is not empty’;     JS_RESOURCES[‘active.filter.changed.alert’] = ‘criteria now contains’;     JS_RESOURCES[‘validate.enrolloptions.error.emailrequestconflict’] = ‘The selected email enrollment option conflicts with the self-enrollment selection.’;     JS_RESOURCES[‘show.helptext’] = ‘Show Help Text’;     JS_RESOURCES[‘portalmodule.section.remove’] = ‘Delete: {0}?’;      JS_RESOURCES.getString = i18n_get_string;     JS_RESOURCES.getFormattedString = i18n_get_formatted_string;  }  _init_bundle_JS_RESOURCES();     var LOCALE_SETTINGS = new Object();  function _init_bundle_LOCALE_SETTINGS() {      LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TITLE_FORMAT_DAY.03258’] = ‘dddd, MMM d, yyyy’;     LOCALE_SETTINGS[‘BBI18N.WINDOWS_CHARSET’] = ‘ISO-8859-1’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.SHORT_SURNAME’] = ‘{3}, {1}’;     LOCALE_SETTINGS[‘number_format.thousands_sep’] = ‘,’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_COLUMN_FORMAT_MONTH.03255’] = ‘ddd’;     LOCALE_SETTINGS[‘float.allow.negative.format’] = ‘^((([-]?[0-9]{1,3}(\,[0-9]{3})*)|[-]?[0-9]*)(\.[0-9]+)?|\.[0-9]+)?$’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.COLUMN_ORDER’] = ‘title,givenName,middleName,familyName,suffix,otherName’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_FULL.02098’] = ‘Sunday Monday Tuesday Wednesday Thursday Friday Saturday’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.internal_date_format’] = ‘MM/dd/yy’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.TIME_ORDER.00519’] = ‘HMP’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.date_display_pattern’] = ‘MM/DD/YY’;     LOCALE_SETTINGS[‘number_format.decimal_point’] = ‘.’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.COLUMN.1’] = ‘{0}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.COLUMN.2’] = ‘{1}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NUMBERS_HIJRI.00521’] = ‘0 1 2 3 4 5 6 7 8 9’;     LOCALE_SETTINGS[‘BBI18N.SOLARIS_CHARSET’] = ‘ISO8859-1’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.AM_PM.00522’] = ‘AM PM’;     LOCALE_SETTINGS[‘float.format’] = ‘^(([0-9]{1,3}(\,[0-9]{3})*)|[0-9]*)(\.[0-9]+)?$’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.SORT_COLUMN’] = ‘familyName’;     LOCALE_SETTINGS[‘efloat.format’] = ‘^[+-]?[0-9]*(\.[0-9]+)?([eE][+-]?[0-9]+)?$’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_FULL.02100’] = ‘January February March April May June July August September October November December’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TYPE’] = ‘GREGORIAN’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DATE_ORDER.00519’] = ‘MDY’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.GREETING’] = ‘Welcome, {1}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.ADDRESS_FIELD_ORDER’] = ‘STREET_1 STREET_2 CITY STATE ZIP_CODE COUNTRY’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.24HR_SUPPORT.03208’] = ‘0’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NUMBERS_HIJRI_LOCALIZED.00521’] = ‘NO’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_CHARACTER.03253’] = ”;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.FIRST_DAY_OF_WEEK.03207’] = ‘0’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.ADDRESS_ORDER.07832’] = ‘street,city,region,postal_code,country’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_COLUMN_FORMAT_DAY.03257’] = ‘dddd M/d’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.REPORT_FONT_PATH.03170’] = ‘C:/WINNT/Fonts’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.YEAR_CHARACTER.03255’] = ”;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.SHORT’] = ‘{1} {3}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.EXTENDED_SURNAME’] = ‘{3}’;     LOCALE_SETTINGS[‘number_format.exponent’] = ‘eE’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAYS.00521′] = ’01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_COLUMN_FORMAT_WEEK.03256’] = ‘ddd M/d’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.WORK_FIELD_ORDER’] = ‘JOB_TITLE DEPARTMENT COMPANY B_PHONE_1 B_PHONE_2 B_FAX’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TITLE_FORMAT_MONTH.03259’] = ‘MMMM yyyy’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.GIVEN_INITIAL_FAMILY_NAME’] = ‘{4} {3}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.REPORT_FONT_SIZE.03168’] = ‘8’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.PHONE_FIELD_ORDER’] = ‘H_PHONE_1 H_PHONE_2 H_FAX M_PHONE’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_SHORT.00520’] = ‘Jan Feb  Mar Apr  May Jun Jul Aug Sep Oct Nov Dec’;     LOCALE_SETTINGS[‘thousand.sep.format’] = ‘,’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_FULL_HIJRI.02100’] = ‘Muḥarram,á¹¢afar,RabÄ«Ê¿’al-Awwal,RabÄ«Ê¿’ath-ThānÄ«,Jumādā’al-Ūlā,Jumādā’ath-Thāniya,Rajab,ShaÊ¿bān,Ramaḍān,Shawwāl,DhÅ«’al-QaÊ¿da,DhÅ«’al-Ḥijja’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_SHORT.02097’] = ‘SUN MON TUE WED THU FRI SAT’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.LONG’] = ‘{0} {1} {2} {3}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_MIN.02099’] = ‘Su Mo Tu We Th Fr Sa’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_CHARACTER.03254’] = ”;     LOCALE_SETTINGS[‘BBI18N.LINUX_CHARSET’] = ‘iso88591’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TITLE_FORMAT_WEEK.03260’] = ‘MMM d[ yyyy]{ ‘—'[ MMM] d yyyy}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.REPORT_FONT_NAME.03169’] = ‘ARIAL.TTF’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_SHORT_HIJRI.00520’] = ‘Muḥarram,á¹¢afar,RabÄ«Ê¿’I,RabÄ«Ê¿’II,Jumādā’I,Jumādā’II,Rajab,ShaÊ¿bān,Ramaḍān,Shawwāl,DhÅ«’al-QaÊ¿da,DhÅ«’al-Ḥijja’;      LOCALE_SETTINGS.getString = i18n_get_string;     LOCALE_SETTINGS.getFormattedString = i18n_get_formatted_string;  }  _init_bundle_LOCALE_SETTINGS();     var LOCALE_SETTINGS = new Object();  function _init_bundle_LOCALE_SETTINGS() {      LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TITLE_FORMAT_DAY.03258’] = ‘dddd, MMM d, yyyy’;     LOCALE_SETTINGS[‘BBI18N.WINDOWS_CHARSET’] = ‘ISO-8859-1’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.SHORT_SURNAME’] = ‘{3}, {1}’;     LOCALE_SETTINGS[‘number_format.thousands_sep’] = ‘,’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_COLUMN_FORMAT_MONTH.03255’] = ‘ddd’;     LOCALE_SETTINGS[‘float.allow.negative.format’] = ‘^((([-]?[0-9]{1,3}(\,[0-9]{3})*)|[-]?[0-9]*)(\.[0-9]+)?|\.[0-9]+)?$’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.COLUMN_ORDER’] = ‘title,givenName,middleName,familyName,suffix,otherName’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_FULL.02098’] = ‘Sunday Monday Tuesday Wednesday Thursday Friday Saturday’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.internal_date_format’] = ‘MM/dd/yy’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.TIME_ORDER.00519’] = ‘HMP’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.date_display_pattern’] = ‘MM/DD/YY’;     LOCALE_SETTINGS[‘number_format.decimal_point’] = ‘.’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.COLUMN.1’] = ‘{0}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.COLUMN.2’] = ‘{1}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NUMBERS_HIJRI.00521’] = ‘0 1 2 3 4 5 6 7 8 9’;     LOCALE_SETTINGS[‘BBI18N.SOLARIS_CHARSET’] = ‘ISO8859-1’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.AM_PM.00522’] = ‘AM PM’;     LOCALE_SETTINGS[‘float.format’] = ‘^(([0-9]{1,3}(\,[0-9]{3})*)|[0-9]*)(\.[0-9]+)?$’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NAME.SORT_COLUMN’] = ‘familyName’;     LOCALE_SETTINGS[‘efloat.format’] = ‘^[+-]?[0-9]*(\.[0-9]+)?([eE][+-]?[0-9]+)?$’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_FULL.02100’] = ‘January February March April May June July August September October November December’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TYPE’] = ‘GREGORIAN’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DATE_ORDER.00519’] = ‘MDY’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.GREETING’] = ‘Welcome, {1}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.ADDRESS_FIELD_ORDER’] = ‘STREET_1 STREET_2 CITY STATE ZIP_CODE COUNTRY’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.24HR_SUPPORT.03208’] = ‘0’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.NUMBERS_HIJRI_LOCALIZED.00521’] = ‘NO’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_CHARACTER.03253’] = ”;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.FIRST_DAY_OF_WEEK.03207’] = ‘0’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.ADDRESS_ORDER.07832’] = ‘street,city,region,postal_code,country’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_COLUMN_FORMAT_DAY.03257’] = ‘dddd M/d’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.REPORT_FONT_PATH.03170’] = ‘C:/WINNT/Fonts’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.YEAR_CHARACTER.03255’] = ”;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.SHORT’] = ‘{1} {3}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.EXTENDED_SURNAME’] = ‘{3}’;     LOCALE_SETTINGS[‘number_format.exponent’] = ‘eE’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAYS.00521′] = ’01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_COLUMN_FORMAT_WEEK.03256’] = ‘ddd M/d’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.WORK_FIELD_ORDER’] = ‘JOB_TITLE DEPARTMENT COMPANY B_PHONE_1 B_PHONE_2 B_FAX’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TITLE_FORMAT_MONTH.03259’] = ‘MMMM yyyy’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.GIVEN_INITIAL_FAMILY_NAME’] = ‘{4} {3}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.REPORT_FONT_SIZE.03168’] = ‘8’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.PHONE_FIELD_ORDER’] = ‘H_PHONE_1 H_PHONE_2 H_FAX M_PHONE’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_SHORT.00520’] = ‘Jan Feb  Mar Apr  May Jun Jul Aug Sep Oct Nov Dec’;     LOCALE_SETTINGS[‘thousand.sep.format’] = ‘,’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_FULL_HIJRI.02100’] = ‘Muḥarram,á¹¢afar,RabÄ«Ê¿’al-Awwal,RabÄ«Ê¿’ath-ThānÄ«,Jumādā’al-Ūlā,Jumādā’ath-Thāniya,Rajab,ShaÊ¿bān,Ramaḍān,Shawwāl,DhÅ«’al-QaÊ¿da,DhÅ«’al-Ḥijja’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_SHORT.02097’] = ‘SUN MON TUE WED THU FRI SAT’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.LONG’] = ‘{0} {1} {2} {3}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.DAY_MIN.02099’] = ‘Su Mo Tu We Th Fr Sa’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_CHARACTER.03254’] = ”;     LOCALE_SETTINGS[‘BBI18N.LINUX_CHARSET’] = ‘iso88591’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.CALENDAR_TITLE_FORMAT_WEEK.03260’] = ‘MMM d[ yyyy]{ ‘—'[ MMM] d yyyy}’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.REPORT_FONT_NAME.03169’] = ‘ARIAL.TTF’;     LOCALE_SETTINGS[‘LOCALE_SETTINGS.MONTH_SHORT_HIJRI.00520’] = ‘Muḥarram,á¹¢afar,RabÄ«Ê¿’I,RabÄ«Ê¿’II,Jumādā’I,Jumādā’II,Rajab,ShaÊ¿bān,Ramaḍān,Shawwāl,DhÅ«’al-QaÊ¿da,DhÅ«’al-Ḥijja’;      LOCALE_SETTINGS.getString = i18n_get_string;     LOCALE_SETTINGS.getFormattedString = i18n_get_formatted_string;  }  _init_bundle_LOCALE_SETTINGS();                                 

Accounting for Pension Plans. Please respond to the following:From the e-Activity, create an argument for the use of the mark-to-market accounting method for pension accounting. Evaluate the impact of earnings volatility on financial reporting using mark-to-market accounting, and indicate whether or not you believe this is a fair representation of pension obligations.Defend the current GAAP rules for pension accounting reporting on the balance sheet and the income statement. Recommend a change you would make to the current pension accounting to more accurately reflect the future obligations of a company

Multiple Questions Answers

Question 1
Which of the following statements is true about referring to visuals in the text of a document?
A. In general, you should refer to visuals in the text of the document.
B. In general, the audience will check the visual whether you refer to it in the text or not.
C. Textual references should never be placed in parenthetical references.
D. If you embed a textual reference in a sentence, the reader will not pay attention to it.
 Question 2
Which of the following statements about the placement of visuals is true?
A. Visuals that readers need to refer to repeatedly should be placed at the front of the document.
B. Always place visuals on the right side of the page; people tend not to look at visuals placed on the left side of a page.
C. If a visual requires an entire page in a document printed only on one side of the paper, place the visual on the page following the text reference.
D. If a formal report has more than two visuals, include a list of figures or a list of tables at the beginning of the document.
 Question 3
Symbols used by most countries in which there is a yellow triangle with a black band and a black graphic on it:
A. are used to give directions to travelers.
B. prohibit whatever is written on the sign.
C. signal a safety precaution, such as “ear protection necessary.”
D. warn about whatever is displayed in the triangle.
Question 4
Which of the following statements is true about scatter graphs?
A. Because scatter graphs are relatively easy to interpret, their statistical relevance does not have to be discussed in the text.
B. If the dots are randomly scattered, they have a high degree of correlation.
C. If the diagonal runs from the upper left to the lower right, the correlation is positive.
D. Because interpreting scatter graphs is often difficult, their use is generally limited to professional and expert audiences.



Part 1

•Exercise 1-9A on page 40

Exercise 1-9A Components of the accounting equation 

Jones Enterprises was started when it acquired $6,000 cash from creditors and $10,000 from 

owners. The company immediately purchased land that cost $12,000. 


a. Record the events under an accounting equation. 

b. After all events have been recorded, Jones’s obligations to creditors represent what percent of 

total assets? 

c. After all events have been recorded, Jones’s stockholders’ equity represents what percent of 

total assets? 

d. Assume the debt is due. Given that Jones has $10,000 in stockholders’ equity, can the company repay the creditors at this point? Why or why not?

•Exercise 1-10A on page 40

Exercise 1-10A Components of the accounting equation 

Common Retained

Assets 5 Liabilities 1 Stock 1 Earnings

Allen $10,000 5 $7,500 1 $2,000 1 $ 500

White $12,000 5 $3,000 1 $7,200 1 $1,800 


a. Based on this information alone, can you determine whether White can pay a $2,000 cash 

dividend? Why or why not? 

b. Reconstruct the accounting equation for each company using percentages on the right side 

of the equation instead of dollar values. Which company is more financially stable? Why? 

c. Assume Allen incurs a $3,500 operating loss. The remaining assets are sold for the value 

shown on the books, and the cash proceeds are distributed to the creditors and investors. 

How much money will be paid to creditors and how much will be paid to investors? 

d. Assume White incurs a $3,500 operating loss. The remaining assets are sold for the value 

shown on the books, and the cash proceeds are distributed to the creditors and investors. 

How much money will be paid to creditors and how much will be paid to investors?

•Exercise 1-4A on page 38

Exercise 1-4A Missing information in the accounting equation 


Calculate the missing amounts in the following table. 

Stockholders’ Equity 

Company Retained 

Company Assets 5 Liabilities 1 Stock 1 Earnings 

A $ ? $25,000 48,000 $50,000 

B 40,000 ? 7,000 30,000 

C 75,000 15,000 ? 42,000 

D 125,000 45,000 60,000 ?

•Exercise 1-7A on page 39

Exercise 1-7A Missing information and recording events 

As of December 31, 2016, Moss Company had total cash of $195,000, notes payable of $90,500, 

and common stock of $84,500. During 2017, Moss earned $42,000 of cash revenue, paid $24,000 for cash expenses, and paid a $3,000 cash dividend to the stockholders. 


a. Determine the amount of retained earnings as of December 31, 2016. 

b. Create an accounting equation and record the beginning account balances under the appropriate elements. 

c. Record the revenue, expense, and dividend events under the appropriate elements of the accounting equation created in Requirement b . 

d. Prove the equality of the accounting equation as of December 31, 2017. 

e. Identify the beginning and ending balances in the Cash and Common Stock accounts. Explain why the beginning and ending balances in the Cash account are different but the beginning and ending balances in the Common Stock account remain the same.

•Exercise 1-6A on page 39

Exercise 1-6A Effect of transactions on general ledger accounts 

At the beginning of 2016, Better Corp.’s accounting records had the following general ledger accounts and balances.


Accounting Equation 

Acct. Titles 

Event Assets 5 Liabilities 1 Stockholders’ Equity for RE 

Notes Common Retained 

Cash Land Payable Stock Earnings 


1/1/2016 10,000 20,000 12,000 7,000 11,000

Better Corp. completed the following transactions during 2016: 

1. Purchased land for $5,000 cash. 

2. Acquired $25,000 cash from the issue of common stock. 

3. Received $75,000 cash for providing services to customers. 

4. Paid cash operating expenses of $42,000. 

5. Borrowed $10,000 cash from the bank. 

6. Paid a $5,000 cash dividend to the stockholders. 

7. Determined that the market value of the land purchased in event 1 is $35,000. 


a. Record the transactions in the appropriate general ledger accounts. Record the amounts of 

revenue, expense, and dividends in the Retained Earnings column. Provide the appropriate 

titles for these accounts in the last column of the table. 

b. As of December 31, 2016, determine the total amount of assets, liabilities, and stockholders’ 

equity and present this information in the form of an accounting equation. 

c. What is the amount of total assets, liabilities, and stockholders’ equity as of January 1, 2017?

•Exercise 1-8A on page 39

Exercise 1-8A Account titles and the accounting equation 

The following account titles were drawn from the general ledger of Holt Food Supplies, Incorporated (HFSI): Computers, Operating Expenses, Rent Revenue, Building, Cash, Notes Payable, Land, Utilities Payable, Utilities Expense, Trucks, Gasoline Expense, Retained Earnings, Supplies, Accounts Payable, Office Furniture, Salaries Expense, Common Stock, Service Revenue, Interest Expense, Dividends, Supplies Expense.


a. Create an accounting equation using the elements assets, liabilities, and stockholders’ equity. 

List each account title under the element of the accounting equation to which it belongs. 

b. Will all businesses have the same number of accounts? Explain your answer.

Part 2

•Question 1: What is the accounting equation? Why is this important to the practice of accounting? Please provide an example of how the accounting equation works with recording transactions within a business.

•Question 2: Is there a difference between bookkeeping and accounting? Discuss.

•Question 3: Accounting reports past performance. How can this be useful when planning future operations?

Multiple Questions Answers

1) The quantity theory of money states that      
A. the money supply divided by the velocity of money equals the price level divided by real output        
B. the money supply times the velocity of money equals the price level times real output            
C. the money supply times the price level equals real output divided by the velocity of money  
D. the money supply times the price level equals real output times the velocity of money

2) Suppose that U.S. prices rise 4% over the next year while prices in Mexico rise 6%. According to the purchasing power parity theory of exchange rates, what should happen to the exchange rate between the dollar and the peso?  
A. The dollar should depreciate.               
B. The peso should appreciate. 
C. The peso should depreciate.
D. The dollar will be revalued.

3) A rise in the domestic interest rate leads to capital     
A. outflows and exchange rate appreciation       
B. outflows and exchange rate depreciation       
C. inflows and exchange rate depreciation          
D. inflows and exchange rate appreciation


4) A firm under monopolistic competition will earn          
A. a positive economic profit as it has some monopoly power    
B. zero economic profit as it sets P = MC              
C. zero economic profit as its P = ATC     
D. a positive economic profit as it sets MC = MR

Multiple choice

1. Lara owns a 60 percent interest and Lance owns a 40 percent interest in LL Partnership, a general partnership. On January 1, 2011, Lara’s adjusted basis in her partnership interest was $60,000 and Lance’s adjusted basis for his partnership interest was $10,000. During 2011, LL Partnership had net taxable ordinary income of $50,000 and the following separately stated items: qualified dividend income of $1,000; taxable interest income of $2,600; charitable contributions of $3,000; and Section 179 expense of $20,000. During 2011, partnership liabilities decreased by $25,000 and there were no distributions made to either partner (assume liabilities are allocated in proportion to their percentage ownership of the partnership). Which of the following correctly states the basis in each partner’s interest in LL Partnership on December 31, 2011?

A. Lara: $63,360 and Lance: $12,240.

B. Lara: $65,520 and Lance: $12,680.

C. Lara: $90,360 and Lance: $30,240.

D. Lara: $92,160 and Lance: $31,440.


2. Ten years ago, Lisa acquired a one-third interest in Dee Associates, a general partnership. In the current taxable year, when Lisa’s entire interest in the partnership was liquidated, Dee Associates’ assets consisted of cash of $20,000 and tangible property with an adjusted basis to the partnership of $46,000 and a fair market value of $40,000 on the date of distribution. Dee Associates had no liabilities. Lisa’s adjusted basis in her one-third interest in the partnership was $22,000. Lisa received cash of $20,000 in complete liquidation of her entire interest. How much loss will Lisa recognize upon receipt of the liquidating distribution?

A. 0.

B. $2,000 short-term capital loss.

C. $2,000 long-term capital loss.

D. $2,000 ordinary loss.


3. Mark, Pete and Mickey are equal partners in the 2MP Partnership, a general partnership. On January 1, 2011, Mark’s adjusted basis in his partnership interest was $15,000, Pete’s adjusted basis in his partnership interest was $10,000, and Mickey’s adjusted basis in his partnership interest was $20,000. The partnership had taxable income of $30,000 in 2011 which was allocated equally among the partners. On December 31, 2011, the partnership made a non-liquidating distribution of $25,000 cash to Pete. How much income or gain did Pete recognize as a result of the distribution?

A. 0.

B. $5,000.

C. $15,000.

D. $25,000.


4. Ellen is a 25 percent partner in EFGH Partners, a general partnership. Ellen’s adjusted basis in her partnership interest is $18,000. During the current taxable year, Ellen received a non-liquidating distribution of land from EFGH Partners that had an adjusted basis to the partnership of $23,000 and a fair market value of $45,000 on the date of distribution. What is Ellen’s basis in the land received in the non-liquidating distribution?

A. 0.

B. $18,000.

C. $23,000.

D. $45,000.


Multiple Questions Answers

1. At trial plaintiff offered uncontested evidence that golf balls from the Club’s links regularly traversed onto his property two to three times a day. Which of the following statements is most accurate regarding the liability of the Pike Creek Golf Club/Marty for trespass?
A. Defendants are not liable, since they did not intentionally cause the golf ball(s) to traverse onto the plaintiff’s property.
B. Defendants would remain liable for the unpermitted intrusion of the golf ball(s) onto the plaintiff’s property.
C. Since the plaintiff should have reasonably anticipated that living next to a golf course would result in stray golf balls landing on his property, defendants would not be held liable.
D. Since the golf balls did not substantially interfere with the plaintiff’s use and enjoyment of his land, defendants would not be held liable.

2. Which of the following would be Dickie’s proper cause of action against Marty as a result of the golf ball hitting his head?
A. Assault but not battery
B. Battery but not assault
C. Assault and battery
D. Neither assault nor battery, since Marty did not intentionally cause Dickie to be struck

3. If Patty initiates a suit against Marty to recover damages for her broken arm, Patty will
A. recover for assault only
B. recover for battery only
C. recover for assault and battery
D. not recover


4. Which of the following would be Dickie’s proper cause of action against Marty as a result of the golf ball hitting his head?
A. Assault but not battery
B. Battery but not assault
C. Assault and battery
D. Neither assault nor battery, since Marty did not intentionally cause Dickie to be struck