Certain items of income or expense are not included in income of a Subchapter S corporation but, instead, are separately stated on Schedule K-1. List some items that are separately stated.

What will be an ideal response?


Any income or expense item on Schedule K-1 can be a separately stated item. Common items are: dividend income, interest income, charitable contributions, rental real estate income or loss, royalty income, capital gains and losses, and Section 179 deductions.

Business

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Which of the following is used in the cash payments journal to indicate posting to the subsidiary ledger?

a. a check mark; b. an account number; c. a page number; d. CPJ; e. J2

Business

Which of the following characteristics is associated with core self-evaluation?

A. conscientiousness B. extroversion C. emotional stability D. agreeableness

Business

The government market consists of schools, hospitals, nursing homes, prisons, and other institutions that provide goods and services to people in their care

Indicate whether the statement is true or false

Business

The creation of brand loyalty has had little effect upon marketing and consumer purchases over the years

Indicate whether the statement is true or false

Business