World War I and Sherri L. Smith

During World War II, women didn’t have a say concerning the perilous event that led countries to fight and caused death that’s unforgettable. All they could do is sit back and donate necessary items that are needed while others joined the military. Even though the women never received any recognition of the hard work, they contribute for the freedom and rights like any man would which was put into many effort, sweat, and tears showing that they also play a vital role for their country. In the historical fiction book, Flygirl by Sherri L. Smith, the readers look though the eyes of a colored girl named Ida Mae Jones as she uses her light skin to pass as a white due having a fervent desire to join the Women Airforce Services Pilots (WASP). Despite the consequences that might occur throughout the two hundred and seventy five pages, Ida Mae will do anything to join WASP due to her father and the passion to help her country. Ida Mae Jones who’s a Louisiana girl always had the passion to be up in air since her father came home with a pilot license in his hand and even after his death, she still has the desire. When the Americans enter War World II, the government starts to recruit women pilots to fly non-combat missions which cause Ida to join due to the desire to fly and help her enlisted brother instead of cleaning homes during the weekends while also being helpless. The only problem that stands n her way is being colored but due to her being light skinned, the situation is solved the situation; however, the realization that a new name and outfit can’t really hide who a person really is. Throughout the book, Ida Mae Jones experiences the pain of losing a close friend physically and mentally, the burden that comes from denying one’s identity and family, and the forbid able relationship with a white man.

Peak – Time Executions as a Television Spectacular

Peak – time Executions as a Television Spectacular Peak-time Executions As a Television Spectacular by Ellen Goodman. Written for The Washington Post in America in 1954 and later published in the British newspaper The Guardian Weekly on April 1, 1984. The article is about how the murderer James David Autry wants his execution to be on the television and Goodman asks questions to whether or not it is okay to show the spectators that kind of violent spectacular and how it will affect them.Obviously this article was meant to create a debate when it was published those many years after in Britain. If we take a look at the different executions that occur in the article, then we get a pretty good view of how the articles main interest and opinion is negative and wants to show that it has done nothing but bring out the bad in people. Watt Espy who is an historian of capital punishment at the University of Alabama Law Center believes and has heard that violence only brings more violen ce – â€Å"[†¦] has collected tales of the violence begat by violence† (p. ll. 1-2). He gives an example of how the execution of two men in Attling, Georgia. leads to a fight between the spectators and ends with a man being killed. He states – â€Å"This was not unique† (p. 2 l. 3). By that he tells us that it was not uncommon at that time to have consequences like that happen during an execution. The people at that time didn’t handle the rush of the spectacle and of the â€Å"show† very well. It got to them and the influence of the bad situation would spread and affect the spectators.Another example of an execution giving by Goodman is when she talks about one of the last time that the public could watch an execution in America. It was August 26, 1936 that Raine Bethea was hung in front of a crowd of 10,000 people in Owensboro, Kentucky. Goodman describe the execution before and after, like it was some kind of concert or entertainment show that the spectators were about to watch. â€Å"Through the early hours of that day, â€Å"Hawkers squeezed their way through the crowd selling popcorn and hot dogs. Telephone poles and trees were festooned with spectators†. (p. 1 ll. 12-13) It reminds me of a circus, where you can buy hot dogs or an outdoor movie theater with popcorn, also Goodman writes that a vivid account by Time Magazine showed that the night before the execution of Bethea, the spectators had gone to hanging parties and drinking like the execution was something to look forward to. â€Å"By 5 o’clock, â€Å"the crowd grew impatient, began to yip, â€Å"Let’s go, bring him out†. † (p. 1 l. 14) Again the crowd shows the influence of what was going on. The bad situation had a violent effect on them.It made them seem and act almost crazy by the things Goodman describes – â€Å"At 5. 28 there was a swish, a snap. † Soon the spectators crowded in and â€Å"eager hands clawed at the black death cloth†¦ The lucky ones stuffed the bits of black cloth in their pockets†. † (p. 1 ll. 16-17) The quote says that â€Å"the lucky ones† got to go home with a piece of clothing from Bethea after he was dead, as proof that they had witnessed the execution. The way that the reaction to Bethea’s execution gets described is very harsh and cynical, like the spectators had forgotten their humanity and compassion.It is an example like this that makes Goodman bring it up. It shows how wrong it is and what impact seeing an execution can have on people. She sees no reason for bringing such a spectacle up again. For example this quote says that if we go back to the way it was back then it would most likely result in videos of the state-approved murders – â€Å"As we resume the march of state-approved murder, it seems likely that television reporters will soon be allowed to bring tools of their trade – cameras – into the death chamber, the way print reporters bring pencils† (p. ll. 21-13) â€Å"Indeed, if others have their way, we may yet tune in on death. Live at Five. We may enter the death chamber through the living room. Once again we may become spectators at executions† (p. 1 ll. 5-7) – Again when she writes â€Å"once again† she refers to it as going around 50 years back in time to when it was executions on the streets. She also uses irony with the â€Å"live at five† because it makes it sound like it was any other television show and that we could watch death â€Å"through the living room†, that doesn’t sound very appealing.By saying things like that she uses the irony to make people think about what this actually means, which is watching another human die as â€Å"entertainment† on the television in your own living room. In the article Goodman also write about arguments for and against showing executions on televisions, but not her own arguments though. â€Å"Some who favour capital punishment as a deterrent to crime are convinced that watching an execution would scare criminals straight. Some who oppose capital punishment believe that the sight would enrage the public† (p. 1 ll. 3-25) as the quote says an argument for, could be to scare the criminals so they could see what could happen to them. And an argument against could be that it would only have a bad effect on the public. â€Å"There’s no scientific way to prove in advance the effect of televised executions on crime [†¦ ] but we do know something about the effect on the â€Å"audience†. We do know something about spectators from the old days† (p. 2 l. 12, ll. 13-14) – Goodman knows that there is no way to prove what effect it would bring but she see no reason to try and test it. The descriptions of his death were graphic enough† (p. 1 l. 1) – When writing about Autry, Goodman clearly states her op inion towards the subject which if the executions should be on television or not. Like the descriptions of how Autry’s execution went in details weren’t enough? She is saying that it should be enough. That showing it on television would be over doing it. Hearing about how someone takes a man’s life on purpose would be hard enough but to actually see it happening with your own eyes would be horrifying.

A balance scorecard analysis of compaq computer corparation

Compaq which comes from two words COMPatibility And Quality was founded in 1982 by Rod Canion, Jim Harris and Bill Murto with each of them investing $ 1,000 as starting capital for the organization.They tapped two key marketing executive from IBM company (Jim D’Arezzo and Sparky Sparks) in the early eighties who really helped in the positioning of Compaq as a household brand name in its early years with the assistance of other executives such as Ross A. Cooley, Michael Swavely, Mr. Colley.  Over the years, it grew to become one of the most successful PC manufactures company with a commanding market share and knocking out some of its competitors along the way. However it later merged with its biggest competitor in 2001.GROWTH OF COMPAQHaving being founded in 1982, Compaq announced its first product (Compaq Portable) in November 1982 which was released to the market in 1983. this was a start with a success being able to sell out 53,000 units in its first year at a price of $29 95. This was the start of the rolling of f of a number of its product which included the Compaq Deskpro in 1984, the Compaq Deskpro386 in 1986 and the Systempro (a server) in 1989. Compaq Deskpro 386 was an even bigger success and a mile stone as Compaq was able to set itself as a supplier of choice making IBM lose its image of technical leadership.The early 90s was Compaq dominating the market for servers driving off quite a number of competitors off the market in a price war. The late 90s was Compaq buying other technology companies becoming the second largest computer maker in the world.Things changed in 2001 as Compaq went into a merger with Hewlett-Packard changing their symbols from CPQ and HWP respectively to HPQ. Just like every other corporate merger, the merger between Compaq and Hewlett-Packard was faced with difficulties but this was worse as the two were global giants in the technical industry with the biggest challenge being bringing them together ‘without sacrif icing the customer-centric approach that divided them’.BALANCE SCORECARD‘A balance scorecard is a strategic planning and management system that is used extensively in business industry, government and non profit organizations worldwide to align business activities to the vision and strategy of the organization, improving internal and external communication and monitor organization.This tends to transform the organization strategic plan from an attractive but passive document into one that the organization uses on a day basis in its decision making’. (Balance Scorecard Institute 2008)Kaplan and Norton developed and linked it to firms’ strategic objectives to performance measurement. They also recommended broadening the scope of the measures to include

Business Accounting

CHAPTER 1 Accounting: An Overview and AnalysisMULTIPLE CHOICE QUESTIONS41. Accountants refer to an economic event as a a. purchase. b. sale. c. transaction. d. change in ownership. 42. The process of recording transactions has become more efficient because a. fewer events can be quantified in financial terms. b. computers are used in processing business events. c. more people have been hired to record business transactions. d. business events are recorded only at the end of the year. 43. Communication of economic events is the part of the accounting process that involves a. identifying economic events. b. uantifying transactions into dollars and cents. c. preparing accounting reports. d. recording and classifying information. 44. Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? a. The appointment of a new CPA firm to perform an audit. b. The purchase of a new computer. c. The sale of store equipment. d. Payment of income taxes. 45. The use of computers in recording business events a. has made the recording process more efficient. b. does not use the same principles as manual accounting systems. c. has greatly impacted the identification stage of the accounting process. . is economical only for large businesses. 46. The accounting process involves all of the following except a. identifying economic transactions that are relevant to the business. b. communicating financial information to users by preparing financial reports. c. recording nonquantifiable economic events. d. analyzing and interpreting financial reports. 47. The accounting process is correctly sequenced as a. identification, communication, recording. b. recording, communication, identification. c. identification, recording, communication. d. communication, recording, identification. 48. Which of the following techniques are not used by accountants to interpret and report financial information? a. Graphs b. Special memos for each class of external users c. Charts d. Ratios 49. Which of the following would not be considered an internal user of accounting data for the XYZ Company? a. President of the company b. Production manager c. Merchandise inventory clerk d. President of the employees' labor union 50. Which of the following would not be considered an external user of accounting data for the XYZ Company? a. Internal Revenue Service Agent b. Management c. Creditors d. Customers 51. Which of the following would not be considered internal users of accounting data for a company? a. The president of a company b. The controller of a company c. Creditors of a company d. Salesmen of the company52. Which of the following is an external user of accounting information? a. Labor unions b. Finance directors c. Company officers d. Managers53. Which one of the following is not an external user of accounting information? a. Regulatory agencies b. Customers c. Investors d. All of these are external users54. Bookkeeping differs from accounting in that bookkeeping primarily involves which part of the accounting process? . Identification b. Communication c. Recording d. Analysis a55. All of the following are services offered by public accountants except a. budgeting. b. auditing. c. tax planning. d. consulting. a56. Which list below best describes the major services performed by public accountants? a. Bookkeeping, mergers, budgets b. Employee training, auditing, bookkeeping c . Auditing, taxation, management consulting d. Cost accounting, production scheduling, recruiting a57. Preparing tax returns and engaging in tax planning is performed by a. public accountants only. b. private accountants only. c. both public and private accountants. . IRS accountants only. a58. A private accountant can perform many activities in a business organization but would not work in a. budgeting. b. accounting information systems. c. external auditing. d. tax accounting.59. The origins of accounting are generally attributed to the work of a. Christopher Columbus. b. Abner Doubleday. c. Luca Pacioli. d. Leonardo da Vinci.60. Financial accounting provides economic and financial information for all of the following except a. creditors. b. investors. c. managers. d. other external users.61. The final step in solving an ethical dilemma is to a. dentify and analyze the principal elements in the situation. b. recognize an ethical situation. c. identify the alternatives and weigh th e impact of each alternative on stakeholders. d. recognize the ethical issues involved.62. The first step in solving an ethical dilemma is to a. identify and analyze the principal elements in the situation. b. identify the alternatives. c. recognize an ethical situation and the ethical issues involved. d. weigh the impact of each alternative on various stakeholders.63. Ethics are the standards of conduct by which one's actions are judged as a. right or wrong. b. onest or dishonest. c. fair or unfair. d. all of these.64. Generally accepted accounting principles are a. income tax regulations of the Internal Revenue Service. b. standards that indicate how to report economic events. c. theories that are based on physical laws of the universe. d. principles that have been proven correct by academic researchers.65. The cost principle requires that when assets are acquired, they be recorded at a. appraisal value. b. exchange price paid. c. selling price. d. list price.66. The cost of an as set and its fair market value are a. never the same. b. the same when the asset is sold. . irrelevant when the asset is used by the business in its operations. d. the same on the date of acquisition.67. The body of theory underlying accounting is not based on a. physical laws of nature. b. concepts. c. principles. d. definitions.68. The private sector organization involved in developing accounting principles is the a. Feasible Accounting Standards Body. b. Financial Accounting Studies Board. c. Financial Accounting Standards Board. d. Financial Auditors' Standards Body.69. The SEC and FASB are two organizations that are primarily responsible for establishing generally accepted accounting principles. It is true that a. they are both governmental agencies. b. the SEC is a private organization of accountants. c. the SEC often mandates guidelines when no accounting principles exist. d. the SEC and FASB rarely cooperate in developing accounting standards.70. GAAP stands for a. Generally Accepted Auditing Procedures. b. Generally Accepted Accounting Principles. c. Generally Accepted Auditing Principles. d. Generally Accepted Accounting Procedures.71. Which of the following is not a characteristic of the cost principle? a. Reliability b. Subjectivity c. Objectivity d. Verifiability72.The ACE Company has five plants nationwide that cost $100 million. The current market value of the plants is $500 million. The plants will be recorded and reported as assets at a. $100 million. b. $600 million. c. $400 million. d. $500 million.73. All of the following are advantages cost has over other valuations except that it a. is reliable. b. can be objectively measured. c. can be verified. d. is relevant.74. The proprietorship form of business organization a. must have at least three owners in most states. b. represents the largest number of businesses in the United States. c. ombines the records of the business with the personal records of the owner. d. is characterized by a legal distinction between the business as an economic unit and the owner.75. The economic entity assumption requires that the activities a. of different entities can be combined if all the entities are corporations. b. must be reported to the Securities and Exchange Commission. c. of a sole proprietorship cannot be distinguished from the personal economic events of its owners. d. of an entity be kept separate from the activities of its owner.76. A business organized as a corporation a. is not a separate legal entity in most states. b. requires that stockholders be personally liable for the debts of the business. c. is owned by its stockholders. d. terminates when one of its original stockholders dies.77. The partnership form of business organization a. is a separate legal entity. b. is a common form of organization for service-type businesses. c. enjoys an unlimited life. d. has limited liability.78. Which of the following is not an advantage of the corporate form of business organization ? a. Limited liability of stockholders b. Transferability of ownership c. Unlimited personal liability for stockholders d. Unlimited life79.A small neighborhood barber shop that is operated by its owner would likely be organized as a a. joint venture. b. partnership. c. corporation. d. proprietorship.80. Joan and Sara met at law school and decide to start a small law practice after graduation. They agree to split revenues and expenses evenly. The most common form of business organization for a business such as this would be a a. joint venture. b. partnership. c. corporation. d. proprietorship.81. Which of the following is true regarding the corporate form of business organization? a. Corporations are the most prevalent form of business organization. b. Corporate businesses are generally smaller in size than partnerships and proprietor-ships. c. The revenues of corporations are greater than the combined revenues of partnerships and proprietorships. d. Corporations are separate legal entities organized exclusively under federal law.82. A basic assumption of accounting that requires activities of an entity be kept separate from the activities of its owner is referred to as the a. stand alone concept. b. monetary unit assumption. c. corporate form of ownership. d. economic entity assumption.83. Deb Smith is the proprietor (owner) of Smitty's, a retailer of athletic apparel. When recording the financial transactions of Smitty's, Deb does not record an entry for a car she purchased for personal use. Deb took out a personal loan to pay for the car. What accounting concept guides Deb's behavior in this situation? a. Pay back concept b. Economic entity assumption c. Cash basis concept d. Monetary unit assumption84. A basic assumption of accounting assumes that the dollar is a. unrelated to business transactions. b. a poor measure of economic activities. c. the common unit of measure for all business transactions. d. useless in measuring an economic event.85. The assump tion that the unit of measure remains sufficiently constant over time is part of the a. economic entity assumption. b. cost principle. c. historical cost principle. d. monetary unit assumption.86. A business that enjoys limited liability is a a. proprietorship. b. partnership. c. corporation. d. sole proprietorship.87. A problem with the monetary unit assumption is that a. the dollar has not been stable over time. b. the dollar has been stable over time. c. the dollar is a common medium of exchange. d. it is impossible to account for international transactions.88. The common characteristic possessed by all assets is a. ong life. b. great monetary value. c. tangible nature. d. future economic benefit.89. Owner's equity is best depicted by the following: a. Assets = Liabilities. b. Liabilities + Assets. c. Residual equity + Assets. d. Assets – Liabilities.90. The basic accounting equation may be expressed as a. Assets = Equities. b. Assets – Liabilities = Owner's Equity. c. Assets = Liabilities + Owner's Equity. d. all of these.91. Liabilities a. are future economic benefits. b. are existing debts and obligations. c. possess service potential. d. are things of value used by the business in its operation.92. Liabilities of a company would not include . notes payable. b. accounts payable. c. wages payable. d. cash.93. Liabilities of a company are owed to a. debtors. b. benefactors. c. creditors. d. underwriters.94. Owner's equity can be described as a. creditorship claim on total assets. b. ownership claim on total assets. c. benefactor's claim on total assets. d. debtor claim on total assets.95. Owner's equity is often referred to as a. residual equity. b. leftovers. c. spoils. d. second equity.96. When an owner withdraws cash or other assets from a business for personal use, these withdrawals are termed a. depletions. b. consumptions. c. drawings. d. credit line.97. Capital is a. an owner's permanent investment in the business. b. equal to liabilit ies minus owner's equity. c. equal to assets minus owner's equity. d. equal to liabilities plus drawings.98. Revenues would not result from a. sale of merchandise. b. initial investment of cash by owner. c. performance of services. d. rental of property.99. Sources of increases to owner's equity are a. additional investments by owners. b. purchases of merchandise. c. withdrawals by the owner. d. expenses.100. The basic accounting equation cannot be restated as a. Assets – Liabilities = Owner's Equity. b. Assets – Owner's Equity = Liabilities. c. Owner's Equity + Liabilities = Assets. d. Assets + Liabilities = Owner's Equity.101. Owner's equity is decreased by all of the following except a. owner's investments. b. owner's withdrawals. c. expenses. d. owner's drawings.102. A net loss will result during a time period when a. liabilities exceed assets. b. drawings exceed investments. c. expenses exceed revenues. d. revenues exceed expenses.103. If total liabilities increas ed by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? . $20,000 decrease b. $20,000 increase c. $25,000 increase d. $30,000 increase104. If total liabilities decreased by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 decrease c. $10,000 increase d. $15,000 decrease105. If total liabilities decreased by $25,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 decrease b. $20,000 increase c. $25,000 increase . $30,000 increase106. If total liabilities decreased by $15,000 and owner’s equity decreased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 increase c. $20,000 decrease d. $10,000 decrease107. If total liabilities increased by $14,000 during a period of time and owner’s equity decreased by $6,000 during the same period, then the amount and direction (increase or decrease) of the period’s change in total assets is a(n) a. $14,000 increase. b. $20,000 increase. c. $8,000 decrease. d. $8,000 increase.108. The accounting equation for Goodboys Enterprises is as follows: AssetsLiabilitiesOwner’s Equity $120,000=$60,000+$60,000 If Goodboys purchases office equipment on account for $12,000, the accounting equation will change to AssetsLiabiltiesOwner’s Equity a. $120,000 = $60,000 +$60,000 b. $132,000 = $60,000 +$72,000 c. $132,000 = $66,000 +$66,000 d. $132,000 = $72,000 +$60,000109. As of June 30, 2008, Houston Company has assets of $100,000 and owner’s equity of $5,000. What are the liabilities for Houston Company as of June 30, 2008? a. $85,000 b . $90,000 c. $95,000 d. $100,000110.Owner's equity is increased by a. drawings. b. revenues. c. expenses. d. liabilities.111. Owner's equity is decreased by a. assets. b. revenues. c. expenses. d. liabilities.112. If total liabilities increased by $4,000, then a. assets must have decreased by $4,000. b. owner's equity must have increased by $4,000. c. assets must have increased by $4,000, or owner's equity must have decreased by $4,000. d. assets and owner's equity each increased by $2,000.113. Collection of a $500 Accounts Receivable a. increases an asset $500; decreases an asset $500. b. increases an asset $500; decreases a liability $500. c. ecreases a liability $500; increases owner's equity $500. d. decreases an asset $500; decreases a liability $500.114. Revenues are a. the cost of assets consumed during the period. b. gross increases in owner's equity resulting from business activities. c. the cost of services used during the period. d. actual or expected cash outflows.115. I f an individual asset is increased, then a. there must be an equal decrease in a specific liability. b. there must be an equal decrease in owner's equity. c. there must be an equal decrease in another asset. d. none of these is possible.116. If services are rendered for credit, then . assets will decrease. b. liabilities will increase. c. owner's equity will increase. d. liabilities will decrease.117. If expenses are paid in cash, then a. assets will increase. b. liabilities will decrease. c. owner's equity will increase. d. assets will decrease.118. If an owner makes a withdrawal of cash from a proprietorship, then a. there has been a violation of accounting principles. b. owner's equity will increase. c. owner's equity will decrease. d. there will be a new liability showing the owner owes money to the business.119. If supplies that have been purchased are used in the course of business, then a. liability will increase. b. an asset will increase. c. owner's equity will decrease. d. owner's equity will increase.120. As of December 31, 2008, Anders Company has assets of $35,000 and owner's equity of $20,000. What are the liabilities for Anders Company as of December 31, 2008? a. $15,000 b. $10,000 c. $25,000 d. $20,000121. Which of the following events is not a business transaction? a. Investment of cash by the owner b. Hired employees c. Incurred utility expenses for the month d. Earned revenue for services provided122. Net income results when a. Assets ; Liabilities. b. Revenues = Expenses. c. Revenues ; Expenses. d. Revenues ; Expenses.123. Owner's capital at the end of the period is equal to a. owner's capital at the beginning of the period plus net income minus liabilities. b. owner's capital at the beginning of the period plus net income minus drawings. c. net income. d. assets plus liabilities.124. A balance sheet shows a. revenues, liabilities, and owner's equity. b. expenses, drawings, and owner's equity. c. revenues, expenses, and drawings. d. assets, liabilities, and owner's equity.125. An income statement a. summarizes the changes in owner's equity for a specific period of time. b. eports the changes in assets, liabilities, and owner's equity over a period of time. c. reports the assets, liabilities, and owner's equity at a specific date. d. presents the revenues and expenses for a specific period of time.126. If the owner's equity account increases from the beginning of the year to the end of the year, then a. net income is less than owner drawings. b. a net loss is less than owner drawings. c. additional owner investments are less than net losses. d. net income is greater than owner drawings. Use the following information for questions127–129. Jimmy's Car Repair Shop started the year with total assets of $270,000 nd total liabilities of $180,000. During the year, the business recorded $450,000 in car repair revenues, $255,000 in expenses, and Jimmy withdrew $45,000. 127. Jimmy's Capital balance at the end of the year was a. $240,000. b. $225,000. c. $285,000. d. $195,000.128. The net income reported by Jimmy's Car Repair Shop for the year was a. $150,000. b. $195,000. c. $90,000. d. $405,000.129. Jimmy's Capital balance changed by what amount from the beginning of the year to the end of the year? a. $45,000 b. $195,000 c. $90,000 d. $150,000130. The balance sheet is frequently referred to as a. an operating statement. . the statement of financial position. c. the statement of cash flows. d. the statement of owner's equity.131. The primary purpose of the statement of cash flows is to report a. a company's investing transactions. b. a company's financing transactions. c. information about cash receipts and cash payments of a company. d. the net increase or decrease in cash.132. All of the financial statements are for a period of time except the a. income statement. b. owner's equity statement. c. balance sheet. d. statement of cash flows.133. The ending owner's equity amount is shown on a. the bal ance sheet only. b. he owner's equity statement only. c. both the income statement and the owner's equity statement. d. both the balance sheet and the owner's equity statement.134. Benson Company began the year with owner’s equity of $175,000. During the year, the company recorded revenues of $250,000, expenses of $190,000, and had owner drawings of $20,000. What was Benson’s owner’s equity at the end of the year? a. $255,000 b. $215,000 c. $405,000 d. $235,000135. Ed Dexter began the Dexter Company by investing $20,000 of cash in the business. The company recorded revenues of $185,000, expenses of $160,000, and had owner drawings of $10,000. What was Dexter’s net income for the year? a. $15,000 b. $35,000 c. $25,000 d. $45,000136. Jenner Company began the year with owner’s equity of $15,000. During the year, Jenner received additional owner investments of $21,000, recorded expenses of $60,000, and had owner drawings of $4,000. If Jenner’s e nding owner’s equity was $46,000, what was the company’s revenue for the year? a. $70,000 b. $74,000 c. $91,000 d. $95,000137. Janzen Company began the year with owner’s equity of $217,000. During the year, Janzen received additional owner investments of $294,000, recorded expenses of $840,000, and had owner drawings of $56,000.If Janzen’s ending owner’s equity was $531,000, what was the company’s revenue for the year? a. $860,000 b. $916,000 c. $1,154,000 d. $1,210,000Use the following information for questions138-139.Benny’s Repair Shop started the year with total assets of $100,000 and total liabilities of $80,000. During the year, the business recorded $210,000 in revenues, $110,000 in expenses, and owner drawings of $20,000.138. Owner’s equity at the end of the year was a. $120,000. b. $100,000. c. $80,000. d. $90,000.139. The net income reported by Benny’s Repair Shop for the year was a. $80,000. b. $100,000. c. $6 0,000. . $190,000.Use the following information for questions 140–141. Berwick Company compiled the following financial information as of December 31, 2008: Revenues$140,000 Berwick, Capital (1/1/08)105,000 Equipment40,000 Expenses125,000 Cash35,000 Berwick, Drawings10,000 Supplies5,000 Accounts payable20,000 Accounts receivable15,000140. Berwick’s assets on December 31, 2008 are a. $235,000. b. $170,000. c. $80,000. d$95,000.141. Berwick’s owner’s equity on December 31, 2008 is a. $105,000. b. $110,000. c. $80,000. d. $120,000.142. Ironton Company’s owner’s equity at the beginning of August 2008 was $300,000. During the month, the company earned net income of $60,000 and owner’s drawings were $20,000. At the end of August 2008, what is the balance in owner’s equity? a. $260,000 b. $300,000 c. $340,000 d. $380,000143. On January 1, 2008, Jackson Company reported owner’s equity of $470,000. During the year, the owner with drew cash of $20,000. At December 31, 2008, the balance in owner’s equity was $500,000. What amount of net income or net loss would the company report for 2008? a. Net income of $30,000 b. Net loss of $50,000 c. Net income of $10,000 d. Net income of $50,000 Use the following information for questions 144–146.Jenkins Catering started the year with total assets of $20,000 and total liabilities of $5,000. During the year, the business recorded $16,000 in catering revenues and $8,000 in expenses. Jenkins made an additional investment of $3,000 and withdrew cash of $5,000 during the year.144. The owner’s equity at the end of the year was a. $21,000. b. $18,000. c. $8,000. d. $2,000.145. The net income reported by Jenkins Catering for the year was a. $16,000. b. $11,000. c. $8,000. d. $3,000.146. Owner’s equity changed by what amount from the beginning of the year to the end of the year? a. $15,000 b. $14,000 c. $6,000 d. $3,000147.During the year 2008, Toront o Enterprises earned revenues of $45,000, had expenses of $25,000, purchased assets with a cost of $5,000 and had owner drawings of $3,000. Net income for the year is a. $45,000. b. $20,000. c. $17,000. d. $15,000.148. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company earned net income of $4,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000149. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000150. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, the owner made additio nal investments of $2,000 and the company earned net income of $6,000. If owner’s equity at October 31 totals $40,000, what amount of owner drawings were made during the month? a. $0 b. $3,000 c. $4,000 d. $5,000151. At October 1, Bennington Enterprises reported owner’s equity of $35,000.During October, the owner made additional investments of $5,000 and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $35,000, what amount of owner drawings were made during the month? a. $0 b. $2,000 c. $3,000 d. $5,000 Additional Multiple Choice Questions152. Which of the following is not part of the accounting process? a. Recording b. Identifying c. Financial decision making d. Communicating153. The first part of the accounting process is a. communicating. b. identifying. c. processing. d. recording.154. Keeping a systematic, chronological diary of events that are measured in dollars and cents is called a. ommunicating. b. identifying. c. process ing. d. recording.155. Auditing is a. the examination of financial statements by a CPA in order to express an opinion on their fairness. b. a part of accounting that involves only recording of economic events. c. an area of accounting that involves such activities as cost accounting, budgeting, and accounting information systems. d. conducted by the Securities and Exchange Commission to ensure that registered financial statements are presented fairly.156. Internal users of accounting information include all of the following except a. company officers. b. investors. c. marketing managers. . production supervisors.157. The organization(s) primarily responsible for establishing generally accepted accounting principles is(are) the FASBSEC a. nono b. yesno c. noyes d. yesyes158. The primary accounting standard-setting body in the United States is the a. Financial Accounting Standards Board. b. International Accounting Standards Board. c. Internal Revenue Service. d. Securities and Exchan ge Commission.159. A proprietorship is a business a. owned by one person. b. owned by two or more persons. c. organized as a separate legal entity under state corporation law. d. owned by a governmental agency.160.A net loss will result during a time period when a. assets exceed liabilities. b. assets exceed owner's equity. c. expenses exceed revenues. d. revenues exceed expenses.161. The Ryder’s Uptown Grill received a bill of $400 from the Erml Advertising Agency. The owner, John Ryder, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is a. a decrease in Cash and an increase in Accounts Payable. b. a decrease in Cash and an increase in J. Ryder, Capital. c. an increase in Accounts Payable and a decrease in J. Ryder, Capital. d. a decrease in Accounts Payable and an increase in J.Ryder, Capital.162. James Company purchases $600 of equipment from Mundelein Inc. for cash. The effect on the components of the bas ic accounting equation of James Company is a. an increase in assets and liabilities. b. a decrease in assets and liabilities. c. no change in total assets. d. an increase in assets and a decrease in liabilities.163. Morreale Beaver Company buys a $12,000 van on credit. The transaction will affect the a. income statement only. b. balance sheet only. c. income statement and owner's equity statement only. d. income statement, owner's equity statement, and balance sheet.

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