In a(n) ______ test, an organization provides the type of work that the candidate would perform on the job and asks the candidate to perform the tasks under some type of controlled conditions.
A. work sample
B. interview
C. physical exam
D. cognitive ability
A. work sample
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A company with 100,000 authorized shares of $4 par common stock issued 40,000 shares at $8 . Subsequently, the company declared a 4% stock dividend on a date when the market price was $12 a share. What is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend?
a. $12,800 b. $19,200 c. $32,000 d. $48,800
If a company wishes to evaluate the likelihood of success with a new product line, the breakeven point will provide information about the average amount of profit the company will make
Indicate whether the statement is true or false
Neptune Fabrication Plant has provided you with the following information
Total manufacturing overhead costs estimated at the beginning of the year $252,000 Total direct labor costs estimated at the beginning of the year $123,000 Total direct labor hours estimated at the beginning of the year 5,250 direct labor hours Actual manufacturing overhead costs for the year $241,000 Actual direct labor costs for the year $131,000 Actual direct labor hours for the year 5,000 direct labor hours The company bases its manufacturing overhead allocation on direct labor hours. What was the unadjusted ending balance in the Manufacturing Overhead account? A) $27,390 credit balance B) $27,390 debit balance C) $1,000 credit balance D) $1,000 debit balance
On March 12, Klein Company sold merchandise in the amount of $7,800 to Babson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,500. Klein uses the perpetual inventory system and the net method of accounting for sales. On March 15, Babson returns some of the merchandise, which is not defective. The selling price of the returned merchandise is $600 and the cost of the merchandise returned is $350. The entry(ies) that Klein must make on March 15 is (are):
A.
| Accounts receivable | 600 | |
| Sales returns and allowances | 600 | |
| Cost of Goods Sold | 350 | |
| Merchandise inventory | 350 |
B.
| Sales returns and allowances | 588 | |
| Accounts receivable | 588 | |
| Merchandise inventory | 350 | |
| Cost of goods sold | 350 |
C.
| Sales returns and allowances | 588 | |
| Accounts receivable | 588 | |
| Merchandise inventory | 343 | |
| Cost of goods sold | 343 |
D.
| Sales returns and allowances | 350 | |
| Accounts receivable | 350 |
E.
| Accounts receivable | 600 | |
| Sales returns and allowances | 600 |