Name:
Use the following information for the next two questions.
Napier Co. provided the following information on selected transactions during 2013:
Purchase of land by issuing bonds $500,000
Proceeds from issuing bonds 1,000,000
Purchases of inventory 1,900,000
Purchases of treasury stock 300,000
Loans made to affiliated corporations 700,000
Dividends paid to preferred stockholders 200,000
Proceeds from issuing preferred stock 800,000
Proceeds from sale of equipment 100,000
1. The net cash provided (used) by investing activities during 2013 is
a. $100,000.
b. $(600,000).
c. $(1,100,000).
d. $(2,500,000).
e. None of the above.
2. The net cash provided by financing activities during 2013 is
a. $1,100,000.
b. $1,300,000.
c.
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$2,040,000.
b. $90,000.
c. $(330,000).
d. $240,000.
e. None of the above.
10. A segment of a business enterprise is to be reported separately when the revenues of the segment exceed 10 percent of the
a. total combined revenues of all segments reporting profits.
b. total export and foreign sales.
c. combined net income of all segments reporting profits.
d. total revenues of all the enterprise's segments.
e. None of the above.
11. The MD&A section of a company's annual report is to cover the following three items:
a. income statement, balance sheet, and statement of owners' equity.
b. income statement, balance sheet, and statement of cash flows.
c. liquidity, capital resources, and results of operations.
d. changes in the stock price, mergers, and acquisitions.
e. None of the above.
Use the following information for the following five questions.
Harlan Mining Co. has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is anxious to have prepared is a statement of cash flows. Financial statements of Harlan Mining Co. for 2013 and 2012 are provided below.
BALANCE SHEETS 12/31/13 12/31/12
Cash $306,000 $ 144,000
Accounts receivable 270,000 162,000
Merchandise
Restriction enzymes are a tool that allows us to pinpoint human identity down to single differences in our DNA. Work through the following simulation so you can see these molecular scissors in action.
From Genesis 1.1-2.4a it can be discerned that God is the creator of all. He created the world and its inhabitants from a vast nothingness. The text reflects upon who God is and what His capabilities are through the act of creation. The verses allow that God is communicating with us. It is communicated what Gods will is for man and gives us a history of our beginnings. From the data provided in the verses, scientists can conclude as to the how and why the order of creation came about. For example, light was first, land second, and then plants. Light and land are needed for plats to survive. The passages allude to the fact that He and He
active listening is about giving your full attention and watching not just what is being said but how its being said. This can be observed by watching their body language, gestures and other signals.
The fourth pair of columns on a 10-column work sheet prepared at the end of the period would be the
2. Working according to the agreed ways means following the organisation’s policy and procedures in relation to pressure areas. It also means following the individual care plans and respecting the instructions in place. For example making sure a resident is turned every two hours, applying Cavilon cream on areas; fill in turning charts, prompt fluid intake. Under the duty of care a care assistant must always be aware of and raise concerns regarding possible pressure areas. Always record information in care plans accurately and in confidentiality.
Based on the above income statement data (assume interest income is zero), the company's interest coverage ratio is
Person centred planning is a set of approaches designed to assist someone plan their life with support. It is most often used as a model to enable people with disabilities or otherwise requiring support to increase their personal self determination and improve their own independence. It discovers and acts on what is important to the person.
In 1900, the death rate per 100,000 population for influenza and pneumonia (I & P) was 202.2; it was 22.4 in 2003. How much did the death rate due to I & P decline
History suggests that the overwhelming majority of human beings have had to choose between either tyranny or anarchy
16. What family of instruments were the most important? The string family was the most important instrumental family in a Baroque orchestra.
-3 x 1.66 pts. = minus 5 pts. = 45 pts. out of 50 pts. = 90%
1. Ernestine Friedl says that the position of women is higher the more they are involved in (l) primary subsistence (as owners or controllers, NOT merely as laborers) and (2) the PUBLIC distribution of the product of subsistence. Use this argument to account for the position of women in Kung society. Make sure you use both part (l) and part (2) of Friedl’s argument. (Don’t worry that Friedl’s argument is simplistic; she is not trying to say that women’s role in subsistence is the ONLY factor that affects their position in society.)
What is the relative humidity when the air temperature is 75 degrees Fahrenheit and the Wet Bulb temperature is 65 degrees Fahrenheit?
Due 90 days after the end of the company’s fiscal year, the 10-K contains audited financial statements along with a detailed report about the happenings of the company. Within the 10-K an investor will find all the information as required by the SEC regarding the operations and financial standing of the company. The four main parts of the 10-K include a description of the company and business; the company’s financial results of operations; corporate governance issues; and exhibits that include the audited financial
A segment is reportable is a segment considered to be significant to an enterprise’s operations. At least one has passed of three 10% tests or has been identified as being reportable through other criteria. (1) Revenue: If 10% or more of the revenue of a firm is derived from sales to any single customer, that fact and the amount of revenue from each customer must be disclosed. In addition, if 10% or more of the revenue is derived from sales to the federal government, a state government, a local government, or a foreign government, that fact and the amount of revenue must be disclosed; (2) Operating profit or loss: the absolute amount of segment profit or loss is 10% or more than the greater. (3) Segment assets: segment assets are 10% or more of total segment assets.