______ is the last step in the training process.
A. Designing training
B. Assessing training
C. Assessing needs
D. Analyzing content
E. Delivering training
B. Assessing training
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After closing the temporary owners' equity accounts into Income Summary, and after allocating the net income and closing the partners' drawing accounts, assume the partners' capital accounts had credit balances as follows: Rhodes, $40,000; Serrata, $60,000; Shepard, $75,000 . Partners share profits and losses as follows: Rhodes, 20%; Serrata, 30%; and Shepard, 50%. If Shepard retired and withdrew
$85,000 in settlement of his equity and settlements are allocated according to capital interests, the amount entered in Rhodes' capital account would be a a. $4,000 debit. b. $4,000 credit. c. $6,000 debit. d. $6,000 credit.
Linda was buying all her groceries from Home Needs supermarket for the past 5 years. She recently
came across The Convenience Store, another supermarket just a few miles away from her place and started buying her groceries from them. Linda can be best described as ________. A) a split loyal B) an antiloyal C) a shifting loyal D) a hard-core loyal E) a switcher
The ________ of a service means that it cannot be stored for later use and must be consumed upon delivery
A) inseparability B) perishability C) tangibility D) intangibility E) variability
Which of the following procedures is not part of the preparation of a bank reconciliation for a checking account?
A) Comparing deposits listed on the bank statement to the cash account to identify deposits in transit B) Comparing cancelled checks returned with the bank statement to the cash account to identify outstanding checks C) Looking for bank services charges and other items on the bank statement that have not yet been included in the cash account D) Reversing all the transactions recorded on the company's records that do not yet appear on the bank statement