Jan. 1‚ 2012 (a) Service cost (b) Interest cost (c) Actual return (d) Contributions (e) Benefits Journal entry‚ 12/31/12 Accum OCI‚ 12/31/11 Balance‚ Dec. 31‚ 2012 (f) Additional PSC January 1‚ 2013 (g) Service cost (h) Interest cost (i) Actual return (j) Unexpected loss (k) Amortization of PSC (l) Contributions (m) Benefits Journal entry‚ 12/31/13 Accum OCI‚ 12/31/12 Balance‚ Dec. 31‚ 2013 Area for calculations as desired Annual Pension Expense 180‚000 504‚000 (320‚000) (255‚000) 364‚000 (255‚000)
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Income Statement for the Year Ended 31 December 2011 (in millions) Revenues $700 Cost of goods sold: Beginning finished goods‚ 1 Jan. 2011 $ 80 Cost of goods manufactured (below) 408 Cost of goods available for sale 488 Ending finished goods‚ 31 Dec. 2011 (24) (464) Gross margin 236 Marketing‚ distribution‚ and customer-service costs (180) Operating income $ 56 Chan Ltd Schedule of Cost of Goods Manufactured for the Year Ended 31 December 2011 (in millions) Direct material
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on December 31‚ 2022 (10 years). For bonds of similar risk and maturity‚ the market yield is 12%. Interest is paid semiannually on June 30 and December 31. Required: • 1. Determine the price of the bonds at January 1‚ 2013. • 2. Prepare the journal entry to record their issuance by The Bradford Company on January 1‚ 2013 • 3. Prepare the journal entry to record interest on June 30‚ 2013 (at the effective rate). • 4. Prepare the journal entry to record interest on December 31‚ 2013 (at the
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Assessment task – CYP 3.1 part A Understand child and young person development Child Development and factors/influences affecting development The opportunity for children and young people to develop in a loving caring environment is vital to their development. It is important that professional practitioners know the expected aspects and rate of development to ensure that individuals in their care are given the best opportunity to thrive. The following tasks will help you to understand the
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sales were on account. Total collections from customers‚ on the other hand‚ excluding proceeds from cash sales‚ amounted to 300‚000. By how much would the A/R and ADA accounts be misstated at the end of December 31‚ 2007? Problem 8-31 The following data are available on December 31‚ 2007 for Course Company: Sales 8‚000‚000 ADA‚ January 1‚ 2007 100‚000 A/R 2‚000‚000 Write-offs‚ 2007 1 30‚000 Recoveries 20‚000 Prepare the adjusting entries for each of the following methods: a. 3% of
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A Financial Analysis of Southwest Airlines Co. Accounting for Financial Decisions BA812 Professor Wayne Drake May 20‚ 1998 Gillian Ainsworth Jennifer Goidell Christine Ledoux Tarak Modi Gerald Owens Robin Walters Southwest Airlines: Twenty-Six Years of “LUV” Twenty-six years ago‚ Rollin W. King scribbled three lines on a cocktail napkin‚ leaned across the table‚ and muttered to his longtime friend: “Herb‚ lets start our own airline”. Herbert D. Kelleher loosened his tie and knitted
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Assessment task – CYP Core 3.3 Understand how to safeguard the well-being of children and young people Task 1 links to learning outcome 1‚ assessment criteria 1.1‚ 1.2‚ 1.3‚ 1.4 and 1.5. an outline of current legislation‚ guidelines‚ policies and procedures within own UK Home Nation affecting the safeguarding of children and young people * * See Yellow Sheets * an explanation of child protection within the wider concept of safeguarding children and young people * *
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CYP CORE 3.7 Understand how to support positive outcomes for children and young people. Name: Marcele Nyamekye Reflective Account Social‚ economic and cultural factors that impact on the lives of children and young people for example: factors like impact of being in the care system‚ living consistently in same parental home‚ relationship with parents or carer‚ attitude of parents or carer to education and a healthy lifestyle‚ poverty‚ poor housing‚ adequate/appropriate housing‚ level of access
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History learning task The Battle of Beersheba was fought on 31 October 1917‚ when two infantry and two mounted divisions of the Egyptian Expeditionary Force (EEF)‚ attacked units of the Yildirim Army Group garrisoning Beersheba. This EEF victory began the offensive‚ which six weeks later resulted in the capture of Jerusalem‚ during the Sinai and Palestine campaign of World War I. I think that the Australian soldiers were very effective in winning Beersheba although the charge was born of the
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Ashly Smith Mrs. Kemp English 12 A 31 October 31‚ 2013 Quarterly Reading Reflection Part A; Complexity: In General‚ The things that make it difficult to read a book is being able to sit and concentrate only on that book‚ and actually reading it to the point where you know exactly what you’re reading and what’s going on and not forgetting what you read. To me in order to stay totally glued to the book you are reading it has to be something
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