Saturday, April 25, 2020
Prostate Essays - RTT, Prostate Cancer, Prostatectomy, Prostate
Prostate Cancer What is cancer of the prostate? Cancer of the prostate, a common form of cancer, is a disease in which cancer (malignant) cells are found in the prostate. The prostate is one of the male sex glands and is located just below the bladder and in front of the rectum. The prostate is about the size of a walnut. It surrounds part of the urethra, the tube that carries urine from the bladder to the outside of the body. The prostate makes fluid that becomes part of the semen, the white fluid that contains sperm. Cancer of the prostate is found mainly in older men. As you get older, your prostate may get bigger and block the urethra or bladder, which can cause you to have difficulty urinating or may interfere with sexual functions. This condition is called benign prostatic hyperplasia (BPH), and although it is not cancer, you may need surgery to correct it. The symptoms of BPH or of other problems in the prostate may be similar to symptoms for prostate cancer. Following are common symptoms of prostate cancer: weak or interrupted flow of urine, urinating often (especially at night), difficulty urinating, pain or burning when you urinate, blood in the urine, or nagging pain in the back, hips, or pelvis. Often there are no symptoms of early cancer of the prostate. {Samuel R. Denmeade, American Association for Cancer Research} Stage Explanation: {Judd W. Moul, Monographs in Urology 1995} - Stages of cancer of the prostate: Once cancer of the prostate has been found (diagnosed), tests can be done to find out if cancer cells have spread from the prostate to tissues around it or to other parts of the body. This is called "staging." It is very important to know the stage of the disease to plan treatment. The following stages are used for cancer of the prostate:- Stage I (A) Prostate cancer at this stage cannot be felt and causes no symptoms. The cancer is only in the prostate and usually is found accidentally when surgery is done for other reasons, such as for BPH. Cancer cells may be found in only one area of the prostate or they may be found in many areas of the prostate. Stage II (B) The tumor may be shown by a blood test or felt in the prostate during a rectalexam, but the cancer cells are found only in the prostate gland. Stage III (C) Cancer cells have spread outside the covering (capsule) of the prostate to tissues around the prostate. The glands that produce semen (the seminal vesicles) may have cancer in them. Stage IV (D) Cancer cells have spread (metastasized) to lymph nodes (near or far from the prostate) or to organs and tissues far away from the prostate such as the bone, liver, or lungs. Recurrent Recurrent disease means that the cancer has come back (recurred) after it has been treated. It may come back in the prostate or in another part of the body. Prostate staging can also be described by using T (tumor size), N (extent of spread to lymph nodes), and M (extent of spread to other parts of the body). Treatment options for Prostate Cancer How cancer of the prostate is treated- Three kinds of treatment are commonly used: - Surgery (taking out the cancer) - Radiation therapy (using high-dose x-rays or other high-energy rays to kill cancer cells) - Hormone therapy (using hormones to stop cancer cells from growing). Surgery is a common treatment for cancer of the prostate. The cancer may taken out using one of the following operations: Radical prostatectomy removes the prostate and some of the tissue around it. The may be done surgery by cutting into the space between the scrotum and the anus (the perineum) in an operation called a perineal prostatectomy or by cutting into the lower abdomen in an operation called a retropubic prostatectomy. Radical prostatectomy is done only if the cancer has not spread outside the prostate. Often before the prostatectomy is done, a surgery to take out lymph nodes in the pelvis to see if they contain cancer is done. This is called a pelvic lymph node dissection. If the lymph nodes contain cancer, usually a prostatectomy will not be done. Impotence and leakage of urine from the bladder can occur in men treated with surgery. Transurethral resection cuts cancer from the prostate using a tool with a small wire loop on the end that is put into the prostate through the urethra. This operation is sometimes done
Wednesday, March 18, 2020
How to Go Green at Home
How to Go Green at Home Free Online Research Papers Although most people have probably heard of Global Warming, few understand the serious consequences we face if we do not start to make changes in the way we live. Global warming happens when gases that are emitted, mostly by cars and power plants, trap heat within our atmosphere. This trapped heat causes rises in air and water temperatures, which in turn causes climate changes that can be drastic. Switching to cleaner energy sources is an example of a large scale solution, but as we know this is still in the works and is almost impossible for everyone to do yet, but there are many other changes you can do individually to help make a difference, and help ensure that your children and grandchildren can enjoy a clean world to live and grow in. Home energy use accounts for approximately 1/5 of global warming pollution, so here are some tips to help save energy and money in your own home. Start by looking at the appliances you use daily throughout your home. Are they really suited for what you need? When shopping for large appliances especially, you should only buy big enough to accommodate your needs. For example, do not buy an oversized refrigerator when there are only a few people in you home that will be using it. This is the same for smaller appliances as well. If the appliance is too large or too small it will expend extra energy trying to accommodate its size. This will also hurt you when you look at your energy bills later. If you shop for Energy Star Products also, this will conserve energy and money as they offer the best energy savings. You may not realize this, but something as simple as unplugging appliances, or turning off power strips for items such as toasters, cell phone chargers, and even you cable box or game boys can save energy, as your meter is still counting kilowatt hours on these, even when they are not in use. Check you light bulbs next, as lighting accounts for 12% of home energy use. We have all grown up hearing our parents tell us again and again that we need to turn off the lights when we are not in a room. Well they were right. Opening your shades and letting in natural light from outside will cut your electric bill and keep your home cooler in the summer, as light bulbs emit quite a bit of heat. You know this if you have ever touched a light bulb after it has been on for a while. You can also install motion lights to ensure they are only on when some one is in the room. Another change that may seem minor to some can drastically cut energy use and save you money on you energy bill, is to change your bulbs to compact fluorescent light bulbs. Changing just one 75 watt bulb to a CFL can cut roughly 1300 pounds of global warming pollution. These bulbs are more expensive to buy initially, but their life span is approximately 15 times as long as a regular bulb so you save money in t he long run with these. Next you should check your home to be sure it is adequately insulated, especially in basements and attics where there is usually little to no insulation and a lot of heat lost. Caulk and insulate any gaps around windows and doors to prevent drafts. If you are losing heat to these areas, you are wasting energy and money also. So we have covered a few tips to save energy in your home and now letââ¬â¢s talk about our driving and how a few simple changes can help save our environment. Fist, if you must drive on a regular basis, keep you vehicle running at its peak performance by scheduling regular tune-ups. Making sure your spark plugs, oxygen sensors, air filters, hoses, etc., are changed regularly, can save you up to 165 gallons of gas per year. Also drive less aggressively, as rapid acceleration and braking lowers gas mileage by as much as 33 % on the highway and 5% in town. Another way to cut pollution from vehicles is to combine your trips. Plan your errands so you can do more than one in the same area, at the same time. Here are some ideas to help you get away without driving as much or at all. Contact friends and co-workers and set up a carpool or use public transportation whenever possible. This means fewer cars, less emissions, and lower gas expenses. If you feel like you can not change any more, and that you have done all you can, think again. One more way to help is to purchase what are called ââ¬Å"Offsetsâ⬠. Basically this means that you can pay someone else to reduce or remove global warming pollution in your name. For example, you can purchase 10 tons of offsets and the seller guarantees to eliminate or remove 10 tons of global warming pollution from the atmosphere. If you are interested in purchasing offsets, you should research them on your own and chose the one you feel suits what you are looking for the best. The following offsets have been evaluated by Environmental Defense and offer different options for reduction and removal of global warming pollution. e-BlueHorizons sm e-BlueHorizonsââ¬â¢s projects capture heat-trapping gases from landfills in New England. One project in Massachusetts uses the recovered gases to generate electricity. Another, in New Hampshire, uses the captured gases to treat wastewater from the landfill. A portion of the proceeds is also used to plant trees along the lower Mississippi River Valley Natsource LLC ââ¬â DuPont ââ¬â Blue Source Natsource LLC represents select DuPont and Blue Source GHG emission reduction projects. The projects are located in Kentucky, Maine, Texas and Wyoming. They reduce emissions by preventing pollution, switching to cleaner fuels, and capturing and storing carbon. Carbonfund.org Carbonfund.org works with dairy farms in California. Manure from 14 farms is collected daily and processed in a closed environment that captures greenhouse gases. In addition, the recovered gases are used to power a nearby groundwater clean-up system. DrivingGreen DrivingGreens projects work with livestock farmers in Mexico. Greenhouse gases from animal waste are captured and used to generate energy. The projects can also improve local air quality and help reduce the risk of groundwater contamination. AtmosClear Climate Club AtmosClear works with a landfill in Illinois. Greenhouse gases from the landfill are collected so they do not escape to the atmosphere and used to generate electricity. In addition, the project reduces odor and the potential for groundwater contamination. Although it may seem like these tips could not possibly help, simple steps like changing a light bulb, and slowing down when you drive, can help reverse the effects of global warming. It is not too late to make a change and a better future for our family and friends to live in. Research Papers on How to Go Green at HomeNever Been Kicked Out of a Place This NicePETSTEL analysis of IndiaBionic Assembly System: A New Concept of SelfThe Spring and AutumnRelationship between Media Coverage and Social and19 Century Society: A Deeply Divided EraDefinition of Export QuotasThe Masque of the Red Death Room meaningsPersonal Experience with Teen PregnancyAnalysis of Ebay Expanding into Asia
Sunday, March 1, 2020
Using the Spanish Preposition Entre
Using the Spanish Preposition Entre The Spanish preposition entre usually means between or among, and it is used more broadly than its English counterparts. Entre can be used as an adverbial phrase meaning, among themselves, or in figurative, idiomatic expressions. Also, entre differs from most Spanish prepositions in that it is typically complemented by the subject pronouns yo and tà º rather than the usual object pronouns. The correct way to say between you and me, is to say entre tà º y yo instead ofà entre ti y mà à as might usually be the case with other Spanish prepositions. Do not confuse the conjugated verb entre, derived from entrar, which is the word meaning to enter, with the preposition entre, they are not the same. Using Entre to Mean Between or Among Entre can be used as an exact equivalent of the English words between or among. Or, in some cases, entre is not a direct literal translation to the English words between or among, but can have a similar meaning that can be understood. Spanish Sentence English Translation Muy pronto los robots estarn entre nosotros. Very soon, the robots will be among us. Un total de seis pasajeros entre ellos mujeres y nià ±os ya salieron. A total of six passengers, among them women and children, already left. No hay buenas relaciones entre la escuela y la comunidad. There are not good relations between the school and the community. Estamos entre los europeos menos xenà ³fobos. We are among the less xenophobic Europeans. Entre las clases difà ciles y la falta de sueà ±o, no puedo hacer ejercicio. Between the difficult classes and the lack of sleep, I can't exercise. Entre la muchedumbre se encontraba un terrorista. A terrorist was found in the crowd. Se pierden entre la nieve. They got lost in the snow. Entre la lluvia, vio las ventanas cerradas. She saw the windows closed in the rain. Using Entre Sà as a Phrase Meaning Among Themselvesà Entre sà can be used as an adverbial phrase to mean among themselves, mutually, or with each other. Spanish Sentence English Translation Los periodistas compiten entre sà . The journalists compete among each other. Ellos se aman entre sà como una madre y un hijo. They love each other like mother and son. Cuando la obsidiana se rompe y sus fragmentos se golpean entre sà , su sonido es muy peculiar. When obsidian breaks and its fragments hit each other, its sound is very unusual. Idiomatic Expressions Using Entre Spanish idiomsà are figurative words or expressions that cannot be completely understood solely from the words used. Attempting to translate a Spanish idiom word-for-word will result in confusion. Entre has several idioms that might be best understood if remembered or memorized. Spanish Phrase or Sentence English Translation estar entre la vida y la muerte to be fighting for one's life Entre tanto, las dimensiones econà ³micas han comenzado a tomar forma. Meanwhile, the economic dimension have begun to take shape. Entre semana, el servicio de autobuses empieza a las 05:45. Weekdays [during the week], bus service begins at 5:45 a.m.
Friday, February 14, 2020
Comparison of Two Types of Operational Budgets Assignment
Comparison of Two Types of Operational Budgets - Assignment Example Alternatively, variable costs can be stated as cost of every unit activity measure. Actual activity measures are then fed into the model after the accounting period. After this, the flexible budget is updated automatically by the variable costs. The resultant flexible budget is ten entered into the accounting system in order for comparisons to be made. These comparisons produce variances more relevant than those produced under a static budget. These variances are especially because the expenses involved are based on an activity. This accounts for the small variances registered in this comparison than those registered under static budget. Flexible budget can range across levels of sophistication. In basic flexible budget, alterations are recorded where there is a direct variation between certain expenses and revenues (Hope & Fraser, 2003). Under intermediate flexible budget, there are certain expenditures that will change with other activity measures and not with revenue. Advanced flexible budget deals with expenditures that vary only at given ranges of other activities and revenue. Master budget is a planning document that brings together all the budgets. It matches the beginning of a companyââ¬â¢s fiscal year and be organized in quarters or months. The operating and financial budgets are the two parts of a master budget. It helps in judging the performance of company and its centers. The management makes modifies the master budget until it allocates funds to all set goals. Direct labor, direct materials, sales, manufacturing overhead and production are some of the budgets that show on a master budget (Finkler & McHugh, 2008). After preparation, the master budget is fed into the accounting system and financial reports are generated. Comparisons are then drawn between actual results and the budgeted amounts. There are spreadsheets that can help produce master budgets but they can have errors. A master budget appears
Saturday, February 1, 2020
France and its relationship to the United States Research Paper
France and its relationship to the United States - Research Paper Example America was later colonized by the British and after a series of rivalry disputes with the French, Britain and the French army engaged in a war that led to the defeat of the French. The French were pushed away from North America and they retaliated by providing the Americanââ¬â¢s army with weapons to fight for their independence. The two nations have been involved in close ties ever since. Just like any other international relationship, the relationship between France and the United States has been challenged by tension and suspicion. Historically, the United States was the one at the receiving end of the relationship. The benefits that France brought to the United States were vast in the initial period of the international relations. As time passed, the relationship became symbiotic and it has been this way to date. In this paper, I will focus on the history of France and its relationship to the United States. France relationship to the US Since early in the 16th century, the French businessmen were interested in the United States since it was a viable export region for raw materials and food stuff. French explorers in the western hemisphere of North America provided information on the best settling areas for the French people and they formed a colonial empire in this region. The French settlements in the United States were in Detroit, St. Louis, Biloxi, New Orleans, Green Bay, Baton Rouge and Mobile. During the colonial period, the Frenchââ¬â¢s main rival in the region was the Great Britain. The two colonial powers engaged in a series of wars against each other to secure land. In the 18th Century, after the defeat of France by the Great Britain in North America, France opted to form an alliance with the United States freedom fighters. France provided the US army with heavy ammunition to fight against the British colonial army. This marked the beginning of the common interests between the two nations. Together they managed to push Great Britain out of North America. The French later sold Louisiana to the US and this strengthened the US economy (Davidson, 2003). During the seven years war between Britain and France, the French coveted the fertile Canadian land, which was controlled by the British. In helping the US defeat Britain, France was hoping that Britain would be weakened to leave Canada too. After the US gained independence on 4th July 1776, France continued supporting the new nation to grow into an economic giant in the region. During this time, France had already undergone an industrial revolution and it mentored the US to undergo a revolution in industrializing. The two nations became close business partners with the US exporting most of its raw materials to France in exchange for machinery that was needed for industrialization. The two nationsââ¬â¢ relations were strengthened when the French gave their US counterparts with the statue of liberty. It symbolized their friendship an d it gave the French a gate pass to freely migrate to the US. The relationship between the two nations has grown over the years and they have become influential on each otherââ¬â¢s economy, politics and culture (Lionel, 2004). In the 20th century, the relationship between the two nations maintained its positive growth. The US helped France to defeat the Nazis who were determined to take over the nation. The two nations were in the pioneering group of nations in many international diplomatic unions like the United Nations, WHO and NATO. As the US gained more power and influence in the world, France began to feel threatened and it formed the European
Friday, January 24, 2020
Homosexual Parents: The Ongoing Struggle For A Family Essay -- gay marr
The Ongoing Struggle for a Family "The most important thing in a family is that all the people in it love each other.â⬠This excerpt is from a childrenââ¬â¢s book, written by Leslea Newman, Called ââ¬Å"Heather Has Two Mommies.â⬠This story is intended to show kids that not everyoneââ¬â¢s family is the same. Many reasons are given to dispute gay and lesbian parenting but all founded on some of the archaic beliefs that Hitler used to kill homosexuals during W.W.II, fear and prejudice! Although having children and being parents seems like a basic human right or choice, many people believe that the government should have the authority to discriminate who can are cannot have children, regardless of their parenting skills. Some say that it is unnatural for gay and lesbians to have children because they have to go to such extremes to have them (Oppos ..199). It is kind of ironic because it has become mainstream for heterosexual couples that are determined infertile to use artificial insemination, adoption, and even invitro-fertilization, and when one of these procedures is successful the couple is said to have had a miracle, while the gay or lesbian couple is said to be fanatical. Lesbian couples may use sperm banks, or they may become coparents with a gay couple that also wishes to have children. In these cases the child has 4 loving and nurturing parents instead of the standard 2. Another opposing view is...
Thursday, January 16, 2020
Final Exam Acc/291
ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 1) The Sarbanes-Oxley Act requires that all publicly traded companies maintain a system of internal controls. Internal controls can be defined as a plan to A. safeguard assets B. monitor balance sheets C. control liabilities D. evaluate capital stock ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 2) The purchase of treasury stock A. decreases common stock authorized B. decreases common stock issued C. decreases common stock outstanding D. has no effect on common stock outstanding ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- ) Marsh Company has other operating expenses of $240,000. There has been an increase in prepaid expenses of $16,000 during the year, and accrued liabilities are $24,000 l ower than in the prior period. Using the direct method of reporting cash flows from operating activities, what were Marsh's cash payments for operating expenses? A. $228,000 B. $232,000 C. $200,000 D. $280,000 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 4) Where would the event purchased land for cash appear, if at all, on the indirect statement of cash flows? A. Operating activities sectionB. Investing activities section C. Financing activities section D. Does not represent a cash flow ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 5) In performing a vertical analysis, the base for cost of goods sold is A. total selling expenses B. net sales C. total revenues D. total expense ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 6) Blanco, I nc. has the following income statement (in millions): BLANCO, INC. Income Statement For the Year Ended December 31, 2011 Netà Sales â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ $200 Cost of Goods Sold â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ 20 Gross Profit â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ 80 Operating Expenses â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ 44 Net Income â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ $ 36 Using vertical analysis, what percentage is assigned to Net Income? A. 100% B. 82% C. 18% D. 25% ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 7) Dawson Company issued 500 shares of no-par common stock for $4,500. Which of the following journal entries would be made if the stock has a stated value of $2 per share? A. Cash â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $4,500à Common Stock 4,500 B. Feature Article Fin 486 Final ExamCash â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ $4,500 Common Stock 1,000 Paid-In Capital in Excess of Par 3,500 C. Cash â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $4,500 Common Stock 1,000 Paid-In Capital in Excess of Stated Value 3,500 D. Common Stock â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $4,500à Cash 4,500 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 8) Andrews, Inc. paid $45,000 to buy back 9,000 shares of its $1 par value common stock. This stock was sold later at a selling price of $6 per share. The entry to record the sale includes a A. credit to Paid-In Capital fromTreasury Stock for $9,000 B. credità to Retained Earnings for $9,000 C. debit to Pain-In Capital from Treasury Stock for $45,000 D. debit to Retai ned Earnings for $45,000 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 9) Which of the following is a fundamental factor in having an effective, ethical corporate culture? A. Efficientà oversight by the companyââ¬â¢s Board of Directors B. Workplace ethics C. Code of conduct D. Ethics management programs ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 10) Two individuals at a retail store work the same cash register. You evaluate this situation as A. violation of establishment of responsibility B. a violation of segregation of duties C. supporting the establishment of responsibility D. supporting internal independent verification ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 11) The Sarbanes-Oxley Act imposed which new penalty for ex ecutives? A. Fines B. Suspension C. Criminal prosecution for executives D. Return of ill-gotten gains ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 12) Hahn Company uses the percentage of sales method for recording bad debts expense. For the year, cash sales are $300,000 and credit sales are $1,200,000.Management estimates that 1% is the sales percentage to use. What adjusting entry will Hahn Company make to record the bad debts expense? A. Bad Debts Expense â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $15,000à Allowances for Doubtfulà Accounts â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $15,000 B. Bad Debts Expense â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $12,000à Allowances for Doubtful Accounts â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $12,000 C. Bad Debts Expense â⠬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. $12,000à Accounts Receivable â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $12,000 D. Bad Debts Expense â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. 15,000à Accounts Receivable â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. $15,000 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 13) Using the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $15,000. If the balance of the Allowance for Doubtful Accounts is $3,000 credit before adjustment, what is the amount of bad debts expense for that period? A. $15,000 B. $12,000 C. $18,000 D. $8,000 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬ââ â¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 14) Intangible assets A. should be reported under the heading Property, Plant, and Equipment B. hould be reported as a separate classification on the balance sheet C. should be reported as Current Assets on the balance sheet D. are not reported on the balance sheet because they lack physical substance ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 15) Intangible assets are the rights and privileges that result from ownership of long-lived assets that A. must be generated internally B. are depletable natural resources C. do not have physical substance D. have been exchanged at a gain ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 16) The book value of an asset is equal to theA. assetââ¬â¢s market value less its historicà cost B. blue book value relied on by secondary m arkets C. replacement cost of the asset D. assetââ¬â¢s cost less accumulated depreciation ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 17) Gains on an exchange of plant assets that has commercial substance are A. deducted from theà costà of the new asset acquired B. deferred C. not possible D. recognized immediately ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 18) Ordinary repairs are expenditures to maintain the operating efficiency of a plant asset and are referred to as A. capital expendituresB. expense expenditures C. improvements D. revenue expenditures ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 19) When an interest-bearing note matures, the balance in the Notes Payable account is A. less than the total amount repaid b y the borrower B. the difference between the maturity value of the note and the face value of the note C. equal to the total amount repaid by the owner D. greater than the total amount repaid by the owner ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 20) The interest charged on a $200,000 note payable, at a rate of 6%, on a 2-month note would be A. 12,000 B. $6,000 C. $3,000 D. $2,000 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 21) Costs incurred to increase the operating efficiency or useful life of a plant asset are referred to as A. capital expenditures B. expense expenditures C. ordinary repairs D. revenue expenditures ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 22) If a corporation issued $3,000,000 in bonds which pay 10% annu al interest, what is the annual net cash cost of this borrowing if the income tax rate is 30%? A. $3,000,000 B. $90,000 C. $300,000 D. $210,000 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 3) Hilton Company issued a four-year interest-bearing note payable for $300,000 on January 1, 2011. Each January the company is required to pay $75,000 on the note. How will this note be reported on the December 31, 2012 balance sheet? A. Long-termà debt, $300,000. B. Long-term debt, $225,000. C. Long-term debt, $150,000; Long-term debt due within one year, $75,000. D. Long-term debt, $225,000; Long-term debt due within one year, $75,000. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 24) A corporation issued $600,000, 10%, 5-year bonds on January 1, 2011 for 648,666, which reflects an effective-interest rate of 8%.Interest is pai d semiannually on January 1 and July 1. If the corporation uses the effective-interest method of amortization of bond premium, the amount of bond interest expense to be recognized on July 1, 2011, is A. $30,000 B. $24,000 C. $32,434 D. $25,946 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 25) When the effective-interest method of bond discount amortization is used A. the applicableà interest rateà used to compute interest expense is the prevailing market interest rate on the date of each interest payment date B. the carrying value of the bonds will decrease each period C. nterest expense will not be a constant dollar amount over the life of the bond D. interest paid to bondholders will be a function of the effective-interest rate on the date the bonds were issued ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 26) I f a corporation has only one class of stock, it is referred to as A. classless stock B. preferred stock C. solitary stock D. common stock ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 27) Capital stock to which the charter has assigned a value per share is called A. par value stock B. no-par value stock C. stated value stockD. assigned value stock ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 28) ABC, Inc. has 1,000 shares of 5%, $100 par value, cumulative preferred stock and 50,000 shares of $1 par value common stock outstanding at December 31, 2011. What is the annual dividend on the preferred stock? A. $50 per share B. $5,000 in total C. $500 in total D. $. 50 per share ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 29) Manner, Inc. has 5,000 shares of 5%, $100 par value, noncumulative preferred stock and 20,000 shares of $1 par value common stock outstanding at December 31, 2011.There were no dividends declared in 2010. The board of directors declares and pays a $45,000 dividend in 2011. What is the amount of dividends received by the common stockholders in 2011? A. $0 B. $25,000 C. $45,000 D. $20,000 ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- 30) When the selling price of treasury stock is greater than its cost, the company credits the difference to A. Gain on Sale of Treasury Stock B. Paid-in Capital from Treasury Stock C. Paid-in Capital in Excess of Par Value D. Treasury Stock
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