Under current U.S. GAAP unrealized gains and losses from four balance sheet items are reported in accumulated other comprehensive income or loss. Which of the following is not one of the balance sheet items?

a. Derivatives held as cash flow hedges.
b. Deferred tax assets related to net operating loss carryforwards.
c. Minimum pension obligations.
d. Investment securities classified as available for sale.


B

Business

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Categorize each of the following activities into the expenditure, conversion or revenue cycles and identify the applicable subsystem

a. Preparing the weekly payroll for manufacturing personnel. b. Releasing raw materials for use in the manufacturing cycle. c. Recording the receipt of payment for goods sold. d. Recording the order placed by a customer. e. Ordering raw materials. f. Determining the amount of raw materials to order.

Business

The tool that helps you collate and integrate interview data in order to discover surprising or unanticipated insights is called a(n) ___________.

a. empathy map b. emotion map c. ability map d. interview map

Business

The Ohio State researchers argue that leaders

a. are most effective when they are high on consideration and low on initiating structure b. are most effective when they are high on initiating structure and low on consideration c. are most effective when they are “High-High”: high on both consideration and initiating structure d. are most effective when they are “Low-Low”: low on both consideration and initiating structure

Business

If the court awards a partition to co-tenants, the court will normally attempt a partition by kind. If partition by kind is impossible because there is no fair way to divide the property, the court will order the real estate sold, and the proceeds equally divided

Indicate whether the statement is true or false

Business