When entering into a franchise agreement, the term ________ refers to the firm that is granted the right to operate a business using the franchise name and business concept.

A. franchisee
B. franchisor
C. franchise partner
D. franchise agent
E. franchised owner


Answer: A

Business

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When inventories are written down due to the application of the lower of cost or market (LCM) rule, the account that is usually increased is

a. Accumulated Depreciation—Inventory b. Inventories c. Loss on Decline in Inventory Value d. Cost of Goods Sold

Business

Lucia Company reported cost of goods sold for Year 1 and Year 2 as follows:   Year 1  Year 2 Beginning inventory$123,500? $130,700? Cost of goods purchased 250,700?  278,500? Cost of goods available for sale 374,200?  409,200? Ending inventory 130,700?  135,700? Cost of goods sold$243,500? $273,500? Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $15,700 and 2) ending inventory at the end of Year 2 was overstated by $6700. Given this information, the correct cost of goods sold figure for Year 2 would be:

A. $295,900 B. $289,200 C. $266,800 D. $280,200 E. $252,500

Business

Which of the following physically prepare and audit financial reports?

A) Accountants B) Managers C) Chief executives D) Board of directors

Business

Perhaps the two most important issues for workers, historically, have been wages and _________________________.

Fill in the blank(s) with the appropriate word(s).

Business