Which of these sciences is not linked to organizational behavior?
a. Social psychology
b. Psychobiology
c. Political science
d. Anthropology
b. Psychobiology
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Cash dividends of $45,000 were declared during the year. Cash dividends payable were $10,000 at the beginning ofthe year and $15,000 at the end of the year. The amount of cash for the payment of dividends during the year is
a. $50,000 b. $40,000 c. $55,000 d. $35,000
Development costs related to computer software that is to be sold, leased, or otherwise marketed should be accounted for in which of the following ways?
A) ?All software development costs incurred between the establishment of technological feasibility and general release should be recorded as R&D expense. B) ?All software development costs incurred between the establishment of technological feasibility and general release should be capitalized. C) ?All software development costs should be capitalized until technological feasibility is established. D) All software development costs should be recorded in R&D expense until the product is available for general release to customers.
On January 1, 2017, Fryer Company enters into a contract to supply 600 pastry frying machines to a regional donut retailer. The machines will be delivered at a rate of 25 machines per month over 2 years at a transaction price of $1,000 per machine. The salesperson received a $36,000 sales commission on the date the contract was signed. The journal entry to record the transaction on January 1 will
include a A) debit Prepaid Sales Commissions for $36,000. B) debit Sales Commission Expense for $36,000. C) credit Sales Revenue $600,000. D) credit Sales Revenue $564,000.
The budget assumes that 60% of commission expenses are paid in the month in which they are incurred and the remaining 40% are paid one month later. In addition, 50% of salaries expenses are paid in the month in which they are incurred, and the remaining 50% are paid one month later. Miscellaneous expenses, rent expense, and utility expenses are assumed to be paid in the same month in which they are incurred. Insurance was prepaid for the year on January 1. Prepare a schedule of cash payments for selling and administrative expenses for the quarter ending June 30.
Chavez Manufacturing Company's budgeted income statement includes the following data:
