Ruth was diagnosed with an advanced stage of AIDS. Since she was a chef at a restaurant, the employer refused to allow her to work in the kitchen fearing that she may transmit the disease to others through food. Ruth filed a suit against the employer stating violation of ADA by refusing her job on the basis of her disability. There is a strong probability that the court held that, the employer
has:?
A) ?violated ADA.
B) ?food handler defense.
C) ?job-related criteria defense.
D) ?violated NLRA.
A
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In its first year of business, Borden Corporation had sales of $2,200,000 and cost of goods sold of $1,300,000. Borden expects returns in the following year to equal 6% of sales. The adjusting entry or entries to record the expected sales returns is (are):
A.
| Sales Refund Payable | 132,000? | |
| Accounts receivable | 132,000? |
B.
| Sales Returns and Allowances | 132,000? | |
| Sales Refund Payable | 132,000? | |
| Inventory Returns Estimated | 78,000? | |
| Cost of goods sold | 78,000? |
C.
| Accounts Receivable | 2,200,000? | |
| Sales | 2,200,000? |
D.
| Sales | 2,200,000? | |
| Sales Refund Payable | 132,000? | |
| Accounts receivable | 2,068,000? |
E.
| Sales returns and allowances | 132,000? | |
| Sales | 132,000? | |
| Cost of Goods Sold | 78,000? | |
| Inventory Returns Estimated | 78,000? |
Ten-year bonds with a stated rate of 10% and face value of $500,000 were issued on January 1, 2011, for 104 and pay interest semiannually on June 30 and December 31 of each year. The entry on June 30, 2011, to pay interest and record amortization of bond discount or premium includes:
a. a debit to Bond Interest Expense for $25,000. b. a debit to Bond Interest Expense for $24,000. c. a debit to Bond Interest Expense for $26,000. d. a credit to Premium on Bonds Payable for $1,000. e. a debit to Discount on Bonds Payable for $1,000.
The percentage change in earnings before interest and tax (EBIT) associated with a given percentage change in sales is known as the _____.?
A. ?degree of financial leverage B. ?degree of total leverage C. ?degree of operating leverage D. ?degree of combined leverage E. ?degree of contribution margin leverage
Firms must be aware of goals other than short-term profit maximization. One area of concern should be social responsibility, which is the
A. fact that court costs could impact the financial bottom line. B. idea that businesses are responsible for maintaining a healthy social climate for their employees. C. expectation that business will strive to improve the overall welfare of society. D. idea that organizations are solely responsible to local citizens.