The journal Accounting Horizons is published by which of the following organizations?
a. American Institute of Certified Public Accountants (AICPA)
b. American Accounting Association (AAA)
c. Securities and Exchange Commission (SEC)
d. Financial Accounting Standards Board (FASB)
B
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Swan Company has provided you with the following data pertaining to its pension plan for the year ended December 31, 2018: The 2018 service cost was $175,500. The projected benefit obligation as of January 1, 2018 was $1,950,000. Plan assets as of January 1, 2018 totaled $2,020,000. The actual return on plan assets during 2018 was 10%. Amortization of prior service costs during 2018 was $9,750. The expected return on plan assets was 8%. The pension plan funding during 2018 totaled $170,000. The discount rate was 8%. Required:Prepare the journal entry to record pension expense for the year ended December 31,2018.
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Data mining can be used to identify customers who are not profitable and who should be abandoned
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For a static activity budget in company already using an ABC or ABM system, the activities within the organization must be identified
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The fourth level of the inclusive workplace, inclusion through global collaborations, relates to:
a. The values that drive organizational policies with regard to disadvantaged populations such as welfare recipients, domestic violence victims, and youth in distress. b. The organization’s internal relations with its own employees. c. Organization’s sense of being a part of its surrounding community and the reciprocity embedded in that relationship. d. The organization’s positions and practices related to the fair exchange of economic goods and services and the respectful cultural relationship with individuals, groups, and organizations in other countries.