The difference between part-time work and job sharing is that
A. a firm saves money by hiring part-timers to do full-time work by classifying them as part-time, but if they classify two part-timers as job sharing, they must pay them more than they would a part-time employee.
B. jobs that are classified as part-time are jobs that can be done in a shorter amount of time than that of a full-time job, whereas job sharing creates one full-time position out of two part-time employees.
C. part-timers work individually?they simply come to work, do their jobs, and leave?whereas people in job-sharing positions work more on teams.
D. part-time work requires people who have more skills than does job sharing, where one person can have certain skills, and the person he job shares with has skills he does not.
E. people in job-sharing positions still receive benefits because they are essentially filling a full-time position, while part-timers do not receive benefits.
Answer: B
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On September 12, Vander Company sold merchandise in the amount of $9200 to Jepson Company, with credit terms of 3/10, n/30. The cost of the items sold is $5700. Jepson uses the periodic inventory system and the gross method of accounting for purchases. Jepson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Jepson makes on September 18 is:
A.
| Cash | 8924? | |
| Accounts receivable | 8924? |
B.
| Accounts payable | 9200? | |
| Purchases discounts | 276? | |
| Cash | 8924? |
C.
| Accounts payable | 9200? | |
| Merchandise inventory | 276? | |
| Cash | 8924? |
D.
| Cash | 8924? | |
| Purchases discounts | 276? | |
| Accounts payable | 9200? |
E.
| Purchases | 8924? | |
| Cash | 8924? |
Unfunded estate liquidity may exist at death if
A) you have a life insurance protection gap. B) you need to plan for the retirement need of your survivors. C) your survivors have insufficient cash to pay immediate death related expenses. D) you do not have the correct type of life insurance.
The number of plumbing repair jobs performed by Auger's Plumbing Service in each of the last nine months is listed below.
a. Assuming a linear trend function, forecast the number of repair jobs Auger's will perform in December using the least squares method.
b. What is your forecast for December using a three-period weighted moving average with weights of 0.6, 0.3, and 0.1? How does it compare with your forecast from part (a)?
ASC 805 requires that acquired ongoing research and development projects be treated in all of the following ways except:
A. Expensed immediately B. Recorded at acquisition-date fair values C. Classified as intangible assets having indefinite lives D. Tested for impairment periodically