In the context of management, rules refer to
A. a reporting relationship in which an employee receives orders from only one superior.
B. the ability of an individual to act on his own accord without direction from a superior.
C. formal written instructions that specify actions to be taken under different circumstances.
D. the methodical arrangement of positions to provide the organization with the greatest benefit.
E. the performance gains that result when individuals and departments coordinate their actions.
Answer: C
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Brussels Products began its Belgian operations on January 1 . The following is the journal entry for the total payroll for January of €60,000: €40,000 paid to factory workers and €20,000 paid to marketing and administrative personnel:
a. Direct Labor Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 Salaries Expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 b. Salaries Expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 c. Work-in-Process Inventory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 d. Work-in-Process Inventory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 Salaries Expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 e. Work-in-Process Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 Salaries Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60,000
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