The Income Statement accounts (with normal account balances) from the Adjusted Trial Balance of MJM Co. at 12/31/08 is as follows: Sales 1‚500‚000 Cost of Goods Sold 600‚000 Selling Administrative Expense 300‚000 Interest Revenue 180‚000 Gain on the Sale of Equipment 270‚000 Loss on the Sale of IBM Stock 300‚000 Loss from Discontinued Division Operations 750‚000 Gain on the Sale of the Discontinued Division 900‚000 Extraordinary Gain from Tornado Insurance 1‚050‚000 Income Tax Expense (at 30% Rate)
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PORTLAND CEMENT Chemical composition. Portland Cement is made up of four main compounds: tricalcium silicate (3CaOSiO2)‚ dicalcium silicate (2CaOSiO2)‚ tricalcium aluminate (3CaOAl2O3)‚ and a tetra-calcium aluminoferrite (4CaO Al2O3Fe2O3). In an abbreviated notation differing from the normal atomic symbols‚ these compounds are designated as C3S‚ C2S‚ C3A‚ and C4AF‚ where C stands for calcium oxide (lime)‚ S for silica‚ A for alumina‚ and F for iron oxide. Small amounts of uncombined
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3-1 THE ACCOUNTING INFORMATION SYSTEM 3-2 Financial Accounting‚ Seventh Edition 3 Accounting Accounting Transactions Transactions Event (1). On October 1‚ cash of $10‚000 is invested in Sierra Corporation by investors in exchange for $10‚000 of common stock. 1. +10‚000 3-3 +10‚000 LO 1 Analyze the effect of business transactions on the basic accounting equation. Accounting Accounting Transactions Transactions Event (2). On October 1‚ Sierra borrowed $5‚000 from Castle Bank by signing
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I. Introduction: In this report will show the manufacturing of Portland cement and the Portland cement is the most common type of cement in general use around the world‚ used as a basic ingredient of concrete‚ mortar‚ stucco‚ and most non-specialty grout. It usually originates from limestone. It is a fine powder produced by grinding Portland cement clinker (more than 90%)‚ a limited amount of calcium sulfate (which controls the set time) and up to 5% minor constituents as allowed by various standards
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question stated that when a Trial Balance balances‚ it means the accounts are free of errors. I disagree with the statement. There may still be errors even if the trial balance is balances. There are six types of errors. The first type of error is the “error of omission” and the word omission mean left out. Its mean that a transaction is not recorded in the books of original entry‚ which mean both the debit and credit effects of the transaction are not shown in the Trial Balance. For example‚ a transaction
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Case Study: Ordinary Portland Cement INTRODUCTION • Cement – Is a material with adhesive and cohesive properties which is capable of bonding mineral fragments into a compact-solid whole • Ordinary Portland Cement (OPC) – Is a hydraulic cement. It is used in the making of concrete with property of setting and hardening‚ of which when the chemical properties reacts with water. OPC Does not disintegrate in water as it sets and hardens in water • Reason of widely usage in Malaysia – Is because
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After School Programs The impact that after school programs have on young children affects every aspect of their lives. Although some may feel after school programs are a waste of time and money‚ it has been proven that they improve children’s social and academic skills. Without these special designed programs‚ children may not be able to develop into the kinds of adults which will benefit society in the future. It is important that society understand the importance of after school programs. To
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Payable 800 Cash 800 ______ 12. Accounts Receivable 600 Service Fees Earned 600 PROBLEM 3-2C Gary Company follows the practice of recording prepaid expenses and unearned revenues in balance sheet accounts. Gary’s annual
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budget bill recently introduced to Congress to cut the funding for the school lunch program in half: Cut the funding for the school lunch program? Just a few short years ago this subject was unthinkable‚ but today’s dismal economy and spiraling national debt are forcing our legislators to boldly go where few lawmakers have dared to tread― to consider budget cuts that may directly affect many of our once “sacred” entitlement programs. For example‚ on April 18 of this year the House Agriculture Committee
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3013 1. Summarize you research paper. My research paper is talking about after school programs and the effects they have on students. These after school programs have a 100% percent influence on kids. It allows students to go to a program after school while these parents are still at work and let the students work on homework‚ meet new friends‚ and stay out of trouble; As a result‚ after school a program are a good encouragement on young teens and offers the students with the positive attention
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