In a civil case, the plaintiff must prove the case
A) by a preponderance of the evidence

B) by clear and convincing evidence.
C) beyond a reasonable doubt.
D) None of the above; the burden of proof is on the defendant.


A

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Donated equipment for which the fair value has been determined should be recorded as a debit to the appropriate equipment account and a credit to

a. Other Income. b. Retained Earnings. c. Capital Stock. d. Revenue or Gain.

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Which of the following is a philosophy designed to integrate all organizational areas in order to provide customers with superior products and services, while meeting organizational goals throughout the value chain?

A) Supply Chain Management (SCM) B) Just-in-Time (JIT) Management C) Enterprise Resource Planning (ERP) D) Total Quality Management (TQM)

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Rondo Children's Clinic allocates service department costs to operating departments using the step-down method. The clinic has two service departments, Administration and Information Technology (IT), and two operating departments, Prenatal and Pediatric. Data concerning those departments follow:  Service Department Operating Department AdministrationIT PrenatalPediatricDepartmental costs$54,736$37,449 $383,270$259,590Employees1521 118172PCs1521 102109 Administration costs are allocated first on the basis of employees and IT costs are allocated second on the basis of PCs. The total Pediatric Department cost after allocations is closest to:

A. $311,117 B. $304,995 C. $280,845 D. $311,400

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Banks are important to the study of money and the economy because they

A) provide a channel for linking those who want to save with those who want to invest. B) have been a source of financial innovation that is expanding the alternatives available to those wanting to invest their money. C) are the only financial institution to play a role in determining the quantity of money in the economy. D) do all of the above. E) do only A and B of the above.

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