Comment on the change in both the carrying value and the balance of the Unamortized Bond Premium account over the life of a bond issue
The carrying value starts out higher than the face value when bonds are issued at a premium. Over the life of the bonds, carrying value decreases and eventually equals the face value at the end of the bond term. The balance in the Unamortized Bond Premium account represents an amount that will be allocated to reduce interest expense. Over the bond term, its balance is systematically reduced and will be zero at the end of the bond term.
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_____ is a graphical standard for visualizing, specifying, and documenting software.
Fill in the blank(s) with the appropriate word(s).
On August 1 . 2013 . Abruzzo Corp acquired 10,000 of the outstanding shares of Tuscany Co On January 2, 2014, Abruzzo acquired an additional 20,000 shares of Tuscany Co, which brought the total ownership to 30,000 shares. Using the normal guidelines for percentages of ownership and assuming that Tuscany Co had 100,000 shares outstanding during 2013 and 2014, Abruzzo Corp should account for the
investment in Tuscany Co by using the a. cost method in 2013 and the equity method in 2014. b. cost method in 2013 . retroactively adjusting the investment account to the equity method at the beginning of 2014, and using the equity method in 2014. c. equity method for 2013 and 2014. d. cost method in 2013 and 2014 for the 10,000 shares acquired in 2013 . and using the equity method in 2014 for the 20,000 shares acquired in 2014.
Before ________ a bad-news message, ________ the situation by asking yourself several questions that help you develop content and choose the best medium
A) analyzing; evaluate B) analyzing; compose C) composing; encode D) composing; analyze E) evaluating; compose
A formula for the accounting rate of return is
A) average income/initial investment B) initial investment/annual cash flow C) annual cash flow/initial investment D) initial investment/average income E) (average income + initial investment)/initial investment