Specific statements detailing what the organization intends to accomplish over a short period of time are called
A. planning statements.
B. strategies.
C. control statements.
D. objectives.
E. goals.
Answer: D
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TKE Corporation established a defined benefit pension plan in 2016. TKE has provided the following information for the year ended December 31, 2018: Service cost$90,000 Interest cost$120,000 Actual return on plan assets$70,000 Expected return on plan assets$80,000 Amortization of prior service costs$30,000 If the company contributes $130,000 cash to the pension plan trustee, which one of the following journal entries properly records the payment?
A.
| DR Pension expense | 120,000 | ? |
| DR Pension asset | 10,000 | ? |
| CR Cash | ? | 130,000 |
B.
| DR Pension expense | 130,000 | ? |
| CR Cash | ? | 130,000 |
C.
| DR Pension expense | 160,000 | ? |
| CR Cash | ? | 130,000 |
| CR Pension asset (liability) | ? | 30,000 |
D.
| DR Pension expense | 90,000 | ? |
| DR Pension asset (liability) | 40,000 | ? |
| CR Cash | ? | 130,000 |
Uniform Supply accepted a $4,800, 90-day, 10% note from Tracy Janitorial on October 17. If the note is dishonored, but Uniform Supply intends to continue collection efforts, what entry should Uniform Supply make on January 15 of the next year? (Assume no reversing entries are made.) (Use 360 days a year.)
A. Debit Accounts Receivable $4,920; credit Interest Revenue $20; credit Interest Receivable $100, credit Notes Receivable $4,800. B. Debit Notes Receivable $4,800; debit Interest Receivable $120; credit Sales $4,920. C. Debit Cash $4,920; credit Notes Receivable $4,920. D. Debit Cash $4,920; credit Interest Revenue $100; credit Interest Receivable $20, credit Notes Receivable $4,800. E. Debit Cash $4,920; credit Interest Revenue $20; credit Interest Receivable $100, credit Notes Receivable $4,800.
Clean Air Committee Requests Carpooling As the new chairperson for your company's Clean Air committee, you are charged with encouraging employees to form car pools. In the past, employees have resisted forming car pools for a number of reasons,
including the lack of an organized program, the complexity of flextime schedules, and the extra time needed to pick up people. Your company has agreed to provide privileged parking spaces to car pool participants but will not provide any monetary incentives. Required: Write a persuasive memo or email to all employees encouraging participation in car pools. You may add whatever terms of persuasion necessary to influence them to participate.
Which of the following statements is true about progressive discipline?
A. It does not give employees a second or third chance to change their inappropriate behavior. B. It is the policy of choice for most employers. C. It excludes warnings. D. It does not require any documentation.