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The Association of Certified Fraud Examiners offers one-and two-day seminars to its members throughout the year; members find out about the seminars via the association's web site or a catalog mailed on a quarterly basis. Each seminar must have at least ten registrants, but can have no more than thirty registrants. The ACFE maintains registrant records independently of each seminar since a registrant may be involved in multiple seminars over time. Association staff process seminar registrations, which may come in through the mail, over the phone or via the web site. Payment must be made in advance in one or more installments; the association does not refund registration fees for "no-shows". Each seminar has a single speaker who is paid a fixed fee regardless of the number of attendees: the speaker's fee is paid at the end of the semnar. A speaker may present the same seminar multiple times during the year, but each speaker is focused on a single seminar topic. At the end of each seminar, attendees receive a signed certificate of completion after they repond to a short quiz based on the seminar's content.Create a REA model for the registration and collection process.
Jonas Inc. is considering whether to lease or purchase a piece of equipment. The total cost to lease the equipment will be $120,000 over its estimated life, while the total cost to buy the equipment will be $75,000 over its estimated life.
Michaels Company segments its income statement into its East and West Divisions. The company's overall sales, contribution margin ratio, and net operating income are $620,000, 57%, and $57,000, respectively.
An alumnus donates securities to St. Aloysius College, a private college, and stipulates that the principal be held in perpetuity and income from the securities be used for faculty travel. Dividends received from the securities should be recognize..
Father, inc. buys 80 percent of the outstanding common stock of sam corporation on January 1, 2009 for $680000 cash. at the acquisition date, sam's total fair value was assessed at $850,000 although sam's book vale was only $600,000.
Prepare a pension worksheet for the pension plan in 2008. Prepare any journal entry(ies) related to the pension plan that would be needed at December 31,2008. Prepare a pension worksheet for 2009 and any journal entry(ies) related to the pension plan..
the standards for variable manufacturing overhead have been established for a company that makes only one product the
william hancock traded a delivery truck and 5000 cash for a newer van. this transaction has commericial substance.value
The stockholders' equity section of Milroy Corporation as of December 31, 2003, was as follows:
Dalyrymple Company produces a special spray nozzle. The budgeted indirect total cost of inserting the spray nozzle is $80,000. The budgeted number of nozzles to be inserted is 40,000. What is the budgeted indirect cost allocation rate for this act..
The present value of an annuity due of 1 for six years at 8% is 4.99271. Metcalf should record the leased asset at ??
monster manufacturing company which has only one product had provided the following data concerning its most recent
what are the adjusting entries for the following?a company uses a calendar year. the following figures are
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