The _____ established a minimum wage and overtime pay for employees working more than 40 hours a week.
A. Equal Pay Act of 1993
B. Immigration Reform and Control Act of 1986
C. Fair Labor Standards Act of 1938
D. Civil Rights Act of 1964
Answer: C
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Equipment with a cost of $160,000, an estimated residual value of $40,000, and an estimated life of 15 years wasdepreciated by the straight-line method for 4 years. Due to obsolescence, it was determined that the remaining useful lifeshould be shortened by 3 years and the residual value changed to zero. The depreciation expense for the currentand future years is
a. $16,000 b. $11,636 c. $11,000 d. $8,000
Which of the following is TRUE regarding the MTM approach?
A) A performance rating factor greater than 1.0 means the worker under observation is working slowly. B) A frequency of less than 1.0 means that the job element is not performed during every cycle. C) A performance rating factor less than 1.0 means the worker under observation is not producing output that has high quality. D) A negative allowance time means that the worker under observation is taking excessive breaks.
A secured transaction consists of:
A) a debt or obligation to pay money. B) the creditor's interest in specific property that secures performance of the obligation. C) Both of these. D) None of these.
Which of the following items would likely appear in the reconciliation between the governmental fund financial statements and the governmental activities column in the government-wide financial statements?
A. The inclusion of long-term liabilities in the government-wide financial statements and not in the governmental fund financial statements. B. The inclusion of depreciation of capital assets in the governmental activities column of the government-wide financial statements and not in the governmental fund statements. C. The additional accrual of some revenues and expenses in the government-wide financial statements that were not made in the governmental fund financial statements. D. All of the choices are correct.