All of the following factors influence the opportunities and threats an organization must consider when performing a strategic analysis EXCEPT:

a. competitors
b. suppliers
c. regulatory agencies
d. employees


D

Business

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When a firm reacquires common shares under the Par Value Method for Repurchased Shares:

a. the Treasury Stock—Common account has a credit balance that reduces the amount of Marketable Securities reported on the balance sheet. b. the accountant debits the Treasury Stock—Common account for the par value of the repurchased shares, debits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Retained Earnings for any difference between the repurchase price. c. the accountant debits the Common Stock account for the par value of the repurchased shares, debits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Retained Earnings for any difference between the repurchase price. d. the Treasury Stock—Common account has a credit balance and therefore reduces total shareholders' equity. e. the accountant credits the Common Stock account for the par value of the repurchased shares, credits Additional Paid-In Capital for the difference between the original issue price of the shares and par value, and plugs Retained Earnings for any difference between the repurchase price.

Business

The par value and the market value of a stock are the same

Indicate whether the statement is true or false

Business

The elements of a security, as the Supreme Court ruled in the SEC v. Howey case include:

a. an investment of money b. an investment in a common enterprise c. the expectation that profits from an investment will be generated by the efforts of others d. an investment of money in a common enterprise e. an investment of money in a common enterprise with the expectation that profits will be generated by the efforts of others

Business

Last school year, the student body of a local university consisted of 30% freshmen, 24% sophomores, 26% juniors, and 20% seniors. A sample of 300 students taken from this year's student body showed the following number of students in each classification. Freshmen 83 Sophomores 68 Juniors 85 Seniors 64 We are interested in determining whether or not there has been a significant change in the

classifications between the last school year and this school year. The calculated value for the test statistic equals a. 0.5444 b. 300 c. 1.6615 d. 6.6615

Business