Which of the following is/are excluded from UCC Article 4A coverage?

A) Credit transactions
B) A transfer of credit that moves from an originator to a beneficiary through the banking system
C) A funds transfer that is, even partially, governed by the EFTA
D) Transfers between commercial parties.


C

Business

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Doggie Delights manufactures its own brand of pet toys. At the end of June, 2019 the accounting records showed the following:


(a) Prepare a schedule of cost of goods manufactured for Doggie Delights and
(b) Prepare an income statement for Doggie Delights for the year ended June 30, 2019

Business

Kathy Champe, a public relations specialist for a regional chain of pharmacies, regularly contacts members of the local and state-wide media with information about community events and charity fundraisers sponsored by her company

She is using ________. A) press releases B) product publicity C) crisis management D) institutional advertising E) lobbying

Business

Kimberly borrows $50,000 from a bank. She gives the bank a security interest in her ________ inventory

This implies that if Kimberly does not repay the loan in the stipulated period, the bank can claim any assets she purchased after signing the security agreement. A) floating lien B) future advance C) attached D) after-acquired

Business

Use the cost information below for Laurels Company to determine the manufacturing costs added during the current year:    Direct materials used$5,000 Direct labor used 7,000 Total factory overhead 5,100 Beginning work in process inventory 3,000 Ending work in process inventory 4,000 

A. $13,600. B. $16,100. C. $18,100. D. $12,000. E. $17,100.

Business