Which of the following best defines a candidate key?
A) It is an arbitrary, random key with no business meaning
B) It is an attribute that naturally belongs to an entity
C) It is made of two or more attributes combined
D) It is an attribute that could potentially be used for a primary key
D
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Hilliard Company budgeted the following transactions for April Year 2: Sales (75% collected in month of sale)$200,000 Cash operating expenses 105,000 Cash purchase of investment 75,000 Cash payment of debt 15,000 Depreciation on operating assets 12,000 The beginning cash balance was $50,000. The company desires to have a $25,000 ending cash balance. The surplus (or shortage) of cash before considering any financing activities (that is, borrowings or repayments) during in April would be:
A. $40,000 surplus. B. $40,000 shortage. C. There is no cash surplus or shortage. D. $20,000 surplus.
U.S. GAAP requires firms holding minority, passive investments in debt and equity securities as securities available-for-sale that the firm intends to sell within one year to report them as
a. Investments in Securities in the Current asset section of the balance sheet. b. Investments in Securities in the Long-term asset section of the balance sheet. c. Marketable Securities in the Current asset section of the balance sheet. d. Marketable Securities in the Long-term asset section of the balance sheet. e. none of the above
Describe what is involved when an auditor conducts a quality analysis at Holiday Inn hotels
What will be an ideal response?
Explain self-judging reservations
What will be an ideal response?