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❶It prohibits the disclosure of nutrition information on food labels.

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All the people in the world know that higher education is the key to growth and change. With higher education, the world could be a lot different from what it is today. In , in addition to the goal of Sperling, to reach the target market of adults who are working, his goal was to earn money. Being a new entrepreneur and founder, Sperling has to face several issues in order to start the new venture and to make decisions accordingly. While starting a new person, just like all the persons, Sperling faced a lot of complexity, uncertainty, and also a lot of risk.

While recruiting the teaching staff, he tried to be very creative and he tried to go beyond what was normal in this field as well. Instead of recruiting experienced teachers and professors, he appointed some working professionals as teachers for the University of Phoenix.

The University of Phoenix and its headquarters is located in Phoenix, Arizona. By expanding its operation in the familiar and unfamiliar areas, the university would be able to dominate the adult market for higher education. In order to be successful domestically and globally, the Apollo Group Inc.

The University of Phoenix has a belief that the services that are being offered by them in the international market can have a major growth opportunity for their international expansion. Traditionally, it is a fact that the international students who want to study abroad, come to the USA.

In that case, it is not convenient for those students who want to study abroad, but cannot leave their jobs for the same. We are very well aware of the formats and the type of the assessments that are used by the UOP to assess the ability of the students.

We have been working with several students of UOP and are helping them with their assignments. All our assignment writers strive to work in such a way that you will get the best possible marks in your assessments. We clearly analyze each and every topic and then direct our actions so that you can get the highest marks. Propose a strategy for Pontrelli to obtain project financing.

Your submission must include one financing proposal that will be a mixture of debt and equity financing, and you must also include an alternative project financing proposal that can be used if the financial decision maker s were to not accept your first proposal.

How is WACC calculated? What are its strengths and weaknesses? Why is understanding WACC important? Calculate project viability, using the profitability index. Propose an alternate capital structure for Pontrelli. This will be used if the financial decision maker rejects your first proposal. Develop an alternate project budget. What are the constraints? Create an alternate plan to manage the project budget. Which of the following statements is true?

The exchange of stock for services rendered is not a taxable transaction. The repeal of Sec. Section was enacted to allow taxpayers to incorporate without incurring adverse tax consequences. Section is an example of a negative aspect of the corporate form of business organization. Formation of a partnership requires legal documentation. An individual engaged in the active conduct of a business must elect not to be taxed as a partnership.

If two people or business entities work together to carry on any business or financial operation with the intention of making a profit and sharing that profit as co-owners, a partnership exists for federal income tax purposes. The partnership form of business creates double-taxation because individual partners are taxed, and the partnership is also taxed as a separate legal entity.

An increase in both production and employment A decrease in both production and employment An increase in production but a decrease in employment A decrease in production, but an increase in employment 5.

A table that shows the relationship between the price of a good and the quantity demanded of that good is called a price-quantity table a complementary table a demand schedule an equilibrium schedule 6.

Future value of an ordinary annuity of 1 Present value of an ordinary annuity of 1 Future value of an annuity due of 1 Present value of an annuity due of 1 8. Financial service is concerned with the duties of the financial manager involves the design and delivery of advice and financial products provides guidelines for the efficient operation of the business handles accounting activities related to data processing To download the Complete Final Exam answers of Class ACC Check ACC Complete Final Exam Answers 9.

As the interest rate increases for any given period, the future value interest factor will decrease increase remain unchanged move toward 1 Justifying expenditures for new technologies is especially difficult because you do not know how many jobs will be affected expenses are often recurring and are difficult to estimate many benefits are intangible and are not easily known or measured justifying a new technology is no different from any other capital budgeting problem These other devices are commonly also called helper equipment peripheral equipment secondary equipment accessory equipment Software that enables businesses and government agencies to transmit and manipulate financial data on an organization-wide basis best describes communication software CAD software enterprise resource planning ERP software programming software Click here to download Complete Class of ACC A simple diagram that shows estimated completion times versus actual completion times for the various activities in a systems implementation project an E-R diagram a PERT chart a Gantt chart a Data flow diagram Planning and Measurement Milk pasteurization Town home production Textbook production Canned spinach production In traditional costing systems, overhead is generally applied based on direct labor machine hours direct material dollars units of production Concepts and standards for financial statements Generally accepted accounting principles are income tax regulations of the Internal Revenue Service.

An increase to finished goods A decrease to applied overhead A decrease to work in process inventory An increase to cost of goods sold Typical items in financial statements The process of formally recording or incorporating an item in the financial statements of an entity is allocation articulation realization recognition The primary purpose of the statement of cash flows is to provide information about the operating, investing, and financing activities of an entity during a period.

Which of the following is considered cash? Travel Advances Money market checking accounts Money market savings certificates Postdated checks Which of the following is a debt security? Convertible bonds Certificate of deposit Loans receivable US treasury bill Specific types of transactions and events Costs incurred internally to create intangibles are capitalized.

The amount to be recorded as the cost of an asset under capital lease is equal to the present value of the minimum lease payments. In computations of weighted average of shares outstanding, when a stock dividend or stock split occurs, the additional shares are weighted by the number of days outstanding. Debt securities that are accounted for at amortized cost, NOT fair value, are held-to-maturity debt securities. Accounting and reporting for governmental entities Accountability Budgetary compliance Interperiod equity Service efforts and accomplishments An example of a character classification is current expenditures.

General Internal service Proprietary Pension trust As used in governmental accounting, interperiod equity refers to a concept of providing the same level of services to citizens each year. The authority would be considered a n primary government. Accounting and reporting for nongovernmental and not-for-profit organizations Revenues of a not-for-profit organization should be reported as increases in one of the three categories of net assets.

Ethics and Professional and Legal Responsibilities Which of the following best describes the objective of a fraud examination? Make recommendations to management about how to prevent fraud. Determine whether financial statements are free of misstatements because of fraud.

Express an opinion on the guilt or innocence of a suspect. Determine whether a crime has been committed, and if so, who is responsible.

Damages intended to punish a defendant and deter the defendant and others from engaging in the same tortious conduct in the future are called penalty damages. Where a contract calls for action that violates a statute, in a breach of contract case the court will impose the appropriate criminal penalty. No, Ted should have written a letter to change the type of boxes in the contract.

Yes, Ted will prevail because he has a witness to the telephone call. No, Ted will not prevail because his attempt to modify the agreement was not effective. Ruth will own the property with Bill as tenants by the entirety. Ruth will own the property with Bill as joint tenants. Bill will be the sole owner of the property. Job related and cost effective Job related and nondiscriminatory Job related and a business necessity Rationally based and evenly applied The employer can avoid liability if the injured employee was contributory negligent.

The employer is liable for employment-related injuries only if negligent. The employee will collect for all work-related injuries and will not need to prove negligence on the part of the employer. Federal Tax Procedures and Accounting Issues The investor should always use the equity method to account for its investment.

The investor should use the equity method to account for its investment unless circumstances indicate that it is unable to exercise significant influence over the investee. The investor must use the fair-value method unless it can clearly demonstrate the ability to exercise significant influence over the investee. The investor should always use the fair-value method to account for its investment.

The retail inventory method is based on the assumption that the final inventory and the total of goods available for sale contain the same proportion of high-cost and low-cost ratio goods. When an item of expense is paid and recorded in advance, it is normally called a prepaid expense. Federal Taxation of Property Transactions The transaction qualifies as a like-kind exchange for Pat but not for Susie.

The transaction qualifies as a like-kind exchange for both Pat and Susie. The transaction qualifies as a like-kind exchange for Susie but not for Pat. The transaction does not qualify as a like-kind exchange for either Pat or Susie. Federal Taxation — Individuals A married person who files a separate return can claim a personal exemption for his or her spouse if the spouse is not the dependent of another and has gross income that is less than the personal exemption.

There is no taxable income. Which of the following best describes the weight of a revenue ruling? Revenue rulings carry more weight than regulations. Revenue rulings carry more weight than federal court decisions. Regulations carry more weight than revenue rulings.

Revenue rulings should never be used as authority because they only apply to the taxpayer requesting the ruling. A fiscal year may end on December A new corporation can elect a fiscal year that runs from February 16 to February 15 of the following year. One consequence of a property distribution by a corporation to a shareholder is the amount of the distribution is increased by any liability assumed by the shareholder.

In computing the ordinary income of a partnership, a deduction is allowed for net Sec. Which of the following would terminate a Subchapter S election?

Estate becomes a shareholder. Grantor trust becomes a shareholder. Voting trust becomes a shareholder. Partnership becomes a shareholder. The function of auditing is to locate every financial error to provide interested parties with added assurance that the financials are not materially inaccurate to provide more precise accounting information for accurate tax reporting to locate every dollar misappropriated Auditing, accounting, and review services Auditing, tax, and review services Accounting, tax, and review services Auditing, accounting, and tax services Internal auditors are primarily involved with compliance audits operational audits compliance audits and operational audits financial statement audits Click here and download ACC Week 3 Assignments from the Readings Since then, a sixth category has been identified, which is monitoring risk assessment information and communication antifraud programs and controls Periodic independent bank reconciliations Electronic cancellation of vouchers and supporting information when a check is issued Separate duties for approving payment vouchers and signing checks A computer comparing the sum of checks issued with the entry to cash disbursements Understand the role of analytical procedures in planning and performing the audit.

Understand the relationship between materiality and audit evidence. Analyze data and identify significant differences. Perform the calculations using industry data. In a normal audit, the relationship between the level of materiality used to plan the engagement and the level of materiality used to evaluate evidence is that they must be identical the former may be higher or lower than the latter the former is higher than the latter the former is lower than the latter Use of auditor judgment or of a risk matrix is necessary in revising planned detection risk whenever risk assessments are not quantified assessed control risk at the account balance level does not support the planned level of control risk control risk is assessed above the minimum control risk is assessed below the maximum In the audit risk model, audit sampling applies to detection risk inherent risk and control risk control risk and detection risk inherent risk and detection risk How can long-term assets best be tested for ownership?

Examining documents of title Reviewing the ledger to ensure the item is listed Inquiring with management Reviewing prior year workpapers How can long-term assets best be tested for current present value? Sales Sales returns and allowances Inventory Accounts receivable Inventory turnover Finished goods produced to raw material used Inventory growth to cost of sales growth Finished goods produced to direct labor Prepare Communications to Satisfy Engagement Objectives Whether the entity maintains effective controls to provide reasonable assurance that private customer information obtained because of e-commerce is protected is defined as transaction integrity information protection risk assessment performance measurement Which of the following is a tort?

What is the probability one of the minority candidates is hired? Which concept of probability did you use to make this estimate? Round your answer to 2 decimal places. Use the complement rule to find the probability it will not lose money next quarter.

What is the probability a vacationer will visit at least one of these attractions? What is the probability. Are the events mutually exclusive? The number of new accounts established by a salesperson in a year. The time between customer arrivals to a bank ATM.

The number of minorities on a jury. The outside temperature today. Chapter 6 Exercise 14 The U. Chapter 6 Exercise 26 A population consists of 15 items, 10 of which are acceptable. What is the mean amount spent on insurance? What is the standard deviation of the amount spent? About what percent of the observations lie between 55 and 65?

About what percent of the observations lie between 50 and 70? About what percent of the observations lie between 45 and 75? Chapter 7 Exercise 14 A normal population has a mean of Compute the z value associated with What proportion of the population is between What proportion of the population is less than Chapter 7 Exercise 18 A normal population has a mean of Compute the probability of a value between Round intermediate calculations to 2 decimal places. Round final answer to 4 decimal places.

Compute the probability of a value of Some studies indicate the best approach for transformational change may have the chief executive officer create an atmosphere for change And establish a reward system. But carefully set limits for the program. But let others decide how to initiate change. And begin establishing a vision. Kelly wants to continue working for the organization because many of her college friends are working there.

Kelly actively takes part in team activities and proactively takes up additional job responsibilities. Kelly always complains about her work to her colleagues. Mary Tim Joe Sarah Want to check out the complete paper..?? Reinforce interdependence and reduce boundaries. Avoid the use of cross-functional teams. Individuals from collectivist cultures are typically more likely to use soft tactics that reflect personal power.

The combination of a soft tactic with reasonable persuasion is more effective than a combination of two hard tactics. All tactics are equally effective with regard to upward influence. Soft tactics are less effective than hard tactics when used individually. Formal models of implementation. Which of the following is the first step in the negotiation process?

The country in which the organization operates. Women express anger more frequently than men. Men experience emotions more intensely than women. Women tend to hold onto emotions longer than men. Men display positive emotions more frequently than women. A competitive work environment. Difficulty in developing a successor. Greater understanding of the company mission.

A job has an impact on the lives or work of other people. A job provides the worker freedom, independence, and discretion. A job generates direct and clear information about performance. Which of the following is true of the baby boomer generation? They are more questioning and entrepreneurial than the other generations. They lead lives shaped mainly by globalization. They give high importance to achievement and material success. They give the highest importance to flexibility and life options.

Articulate a vision of confidence. Have expertise and commitment. Appeal to shared values. Which of the following statements is true regarding a matrix structure? It avoids duplication of activities. It reduces ambiguity about who reports to whom. It cannot achieve economies of scale. It breaks the unity-of-command concept. Which of the following types of strategic control has a low degree of formalization?

The cash basis of accounting is prohibited under GAAP for the following reason: It divides the economic life of a business into artificial time frames. It violates the revenue recognition principle and the expense recognition principle. It fails to provide for adjusting entries.

It records revenues only in the time period in which they are received. This will only affect the cost of capital if the firm uses CAPM to compute the cost of equity. Buying and selling in more than one market to make a riskless profit is called profit maximization arbitrage international trading This cannot be determined from the above information. Which of the following monetary policies reduces aggregate demand and output? How are goods manufactured in other countries creating jobs in the United States?

People whose jobs were outsourced are now discouraged workers. Foreign countries are importing U. Which of the following statements describes creativity correctly? Only highly intelligent people are capable of generating creative ideas.

Creative people are born with the trait. Anyone can become more creative. Children are more creative than adults. Organizational behavior is examined at three main levels. Which of the following would be the best wording to use on a resume? Wireless communication includes which of the following: The RFP must always be used. It is prepared by the vendor. It always identifies the price. It defines the scope of the project. The relationship between jurisdiction and venue of state and federal courts often causes delays in case resolution causes development of conflicting rules in similar disputes is determined by the U.

It does not encompass state and local laws. It gives the federal government exclusive power over foreign affairs. It prohibits multilateral treaties. It authorizes Congress to regulate commerce with foreign nations.

What is true in the context of the European Union EU? The European Union Commission is independent of its member nations. The Council of Ministers is composed of representatives from only five member countries. All major decisions of the Council of Ministers require unanimity and no changes in the treaty are made based only on a majority vote. All EU member countries have voted to use the euro. What is the correct statement in the context of Hindu law? Anglo-Hindu law was adopted in India, post its independence.

Classical Hindu Law rests on the works of private scholars. Hindu law is not codified in any country. Hindu law is predominantly based on court decisions. Which international religious law is based on the ideology and theology of the Torah? Ayub would be able to pay interest on loans. Ayub would not be able to make any profits from the sale of his rugs.

Ayub would not be allowed to make any unjustified profits. Ayub would not be permitted to earn profits from any services provided by him. It prohibits the disclosure of nutrition information on food labels. It only covers the quality of actual products and does not encompass packaging.

It prohibits the shipment, distribution, or sale of adulterated food. It does not place liability on manufacturers or distributors for deceptive labelling. What is an environmental impact statement most likely to contain? What is a true statement in the context of environmental laws? The Clean Air Act encompasses only stationary sources of pollution and not automobiles.

States are responsible for the enforcement of air quality standards even though the Environmental Protection Agency EPA sets the standards. The primary task of enforcing the provisions of the Clean Water Act rests with the federal government and not state governments.

The federal Clean Water Act does not encompass the maintenance of wetlands. What is true of the per se rule according to Section 1 of the Sherman Act? It holds that even reasonable restraints violate Section 1 of the Sherman Act. It applies to restraints that are intrinsically anticompetitive. It applies to cases where restraints have both pro- and anticompetitive effects.

It applies to cases where justifications and evidence can be considered to evaluate restraints. When is a court likely to apply the piercing the corporate veil doctrine? What statement is true in the context of the board of directors of a corporation? All members of the board should be officers of the corporation.

All members of the board should have the same set of specific qualifications.

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