What does it mean if a party to a contract has been discharged?

a. It means that person has been "let go" and has terminated the contract.
b. It means that person has "transferred" by assigning his or her duties to another party.
c. It means that person is "finished" and has no more duties under the contract.
d. It means that person has "delegated" and chosen to give up his or her contract rights.


c

Business

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After aging the accounts receivable, it is estimated that $420 will not be collected and the allowance account has an existing debit balance of $100 . If accounts receivable is $145,000, the net receivables would be

a. $145,000. b. $144,580. c. $144,900. d. $144,480.

Business

Which of the following is correct relating to service organization control (SOC) reports referred to as "SOC 2" reports?

A. They are generally available to anyone. B. They relate most directly to internal control over financial reporting. C. They are primarily to assist financial statement auditors when processing services have been outsourced to a service provider. D. They are meant for management of service organizations, user entities, and certain other specified entities.

Business

Alcoser Corporation's most recent balance sheet appears below:Comparative Balance Sheet Ending BalanceBeginning BalanceAssets:      Cash and cash equivalents$34 $29 Accounts receivable 32  36 Inventory 53  66 Property, plant, and equipment 554  480 Less accumulated depreciation 208  206 Total assets$ 465 $ 405 Liabilities and stockholders' equity:      Accounts payable$41 $50 Accrued liabilities 17  16 Income taxes payable 28  30 Bonds payable 217  200 Common stock 75  70 Retained earnings 87  39 Total liabilities and equity$ 465 $ 405 Net income for the year was $60. Cash dividends were $12. The company did not dispose of any property, plant, and equipment. It did not issue any bonds payable or repurchase any of its own common

stock. The following questions pertain to the company's statement of cash flows.The net cash provided by (used in) operating activities for the year was:  A. $69 B. $9 C. $51 D. $86

Business

In Oracle12c, a(n) ____ allows a series of DML actions to occur

a. Inline view b. MERGE statement c. DML subquery d. None of the above

Business