Which of the following has the highest priority claim?

A. the first party to secure the interest
B. the first party to attach the interest
C. the first party to possess the interest
D. the first party to file a financing statement


Answer: D

Business

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Compare and contrast brainstorming and the nominal group technique (NGT).

What will be an ideal response?

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Using the amortization procedure for bonds, if an investor receives cash each period, it debits Cash and credits the Marketable Securities account. The result of this process is a new _____ (called the _____ for use in the computations during the next period. The bonds are classified as held to maturity

a. market value; market price b. carrying value; amortized cost c. present value; present value of future cash flows d. market value; present value of future cash flows e. carrying value; present value of future cash flows

Business

The amount of a corporation's retained earnings that has been restricted/appropriated should be reported in the notes to the financial statements

Indicate whether the statement is true or false

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Which annuity provides for a built-in reduction of monthly payments after a specified event occurs?

A) Joint annuity B) Joint and last survivor annuity C) Pure reduction annuity D) Joint and one-half survivor annuity

Business