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Indicate whether this statement is true or false.
TRUE
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New actuarial losses arising in the current year would:
A. increase the PBO and increase OCI. B. increase PBO and decrease OCI. C. decrease OCI and decrease plan assets. D. decrease plan assets and increase pension expense.
On January 1, a company issues bonds dated January 1 with a par value of $400,000. The bonds mature in 5 years. The contract rate is 7%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $383,793. The journal entry to record the issuance of the bond is:
A. Debit Cash $400,000; debit Discount on Bonds Payable $16,207; credit Bonds Payable $416,207. B. Debit Cash $383,793; debit Premium on Bonds Payable $16,207; credit Bonds Payable $400,000. C. Debit Cash $383,793; credit Bonds Payable $383,793. D. Debit Bonds Payable $400,000; debit Bond Interest Expense $16,207; credit Cash $416,207. E. Debit Cash $383,793; debit Discount on Bonds Payable $16,207; credit Bonds Payable $400,000.
Summarize the efforts at the Saturn plant in Spring Hill, Tennessee to forge a new relationship between management and labor by using self-directed work teams. Why do you think the Saturn experiment failed?
What will be an ideal response?
Which state has passed a law protecting employee records in private organizations?
a. California b. Ohio c. New York d. Oregon