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> Ethical conduct and professional judgment each play important roles in the accounting process. a. In general terms, explain why it is important to society that people who prepare accounting information act in an ethical manner. b. Identify at least three

> The annual financial statements of all large, publicly owned corporations are audited. a. What is an audit of financial statements? b. Who performs audits? c. What is the purpose of an audit?

> Audits of financial statements are an important part of the accounting process to ensure integrity in financial reporting. a. What is the purpose of an audit? b. As an external user of accounting information, what meaning would you attach to an audit tha

> Describe which professional organization(s) would most likely be of greatest value to you if your position involved each of the following independent roles: a. Accounting educator. b. Management accountant. c. Certified public accountant.

> Internal accounting information is used primarily for internal decision making by an enterprise’s management. a. What are the three primary purposes of internal accounting information? b. Which of these is the most general and which is the most specific?

> The major focus of accounting information is to facilitate decision making. a. As an investor in a company, what would be your primary objective? b. As a manager of a company, what would be your primary objective? c. Is the same accounting information l

> You recently invested $18,000 of your savings in a security issued by a large company. The security agreement pays you 6 percent per year and has a maturity three years from the day you purchased it. What is the total cash flow you expect to receive from

> Describe the roles of the following organizations in establishing generally accepted accounting principles: a. FASB b. AICPA c. SEC From which of these organizations can you most easily obtain financial information about publicly owned companies?

> Generally accepted accounting principles play an important role in financial reporting. a. What is meant by the phrase generally accepted accounting principles? b. What are the major sources of these principles? c. Is there a single comprehensive list o

> When you invest your savings in a company, what is the difference between the return on your investment and the return of your investment?

> The Internet is a good place to get information that is useful to you in your study of accounting. For example, you can find information about accounting firms, standard setters, and regulators. Instructions: a. The largest U.S. accounting firms are ref

> Accounting is sometimes described as the language of business. What is meant by this description?

> What is the definition of internal control, and what are the five components of COSO’s internal control framework?

> Is internal accounting information primarily historical or future-oriented? How does that compare with financial accounting information?

> Is externally reported financial information always precise and accurate?

> What is the International Accounting Standards Board (IASB), and what are its objectives?

> What are the three primary financial statements with which we communicate financial accounting information?

> What is the Securities and Exchange Commission (SEC), and what is its role in external financial reporting?

> What is the Financial Accounting Standards Board (FASB), and what is its role in external financial reporting?

> Why was the Sarbanes-Oxley legislation passed in 2002, and what are its implications for the accounting profession?

> Star Scripts is a service-type enterprise in the entertainment field, and its manager, Joe Smartt, has only a limited knowledge of accounting. Joe prepared the following balance sheet, which although arranged satisfactorily, contains certain errors with

> The items making up the balance sheet of Maxx Trucking at December 31 are listed here in tabular form similar to the illustration of the accounting equation in Chapter 2 of the text During a short period after December 31, Maxx Trucking had the followi

> Big Screen Scripts is a service-type enterprise in the entertainment field, and its manager, William Pippin, has only a limited knowledge of accounting. Pippin prepared the following balance sheet, which, although arranged satisfactorily, contains certai

> Going from general to specific, what are the three primary objectives of financial reporting?

> Howard Jaffe is the founder and manager of Old Town Playhouse. The business wishes to obtain a bank loan to finance the production of its next play. As part of the loan application, Jaffe was asked to prepare a balance sheet for the business. He prepared

> Anita Spencer is the founder and manager of Spencer Playhouse. The business needs to obtain a bank loan to finance the production of its next play. As part of the loan application, Anita Spencer was asked to prepare a balance sheet for the business. She

> What is an audit, and how does it add to the integrity of accounting information?

> The balance sheet items of The Sweet Shop (arranged in alphabetical order) were as follows at the close of the business on September 30, current year. The transactions occurring during the first week of October were as follows. Oct. 3 Additional capit

> The balance sheet items of The Soda Shop (arranged in alphabetical order) were as follows at the close of business on September 30, 2015 The transactions occurring during the first week of October were as follows. Oct. 3 Additional capital stock was so

> List three professional certifications offered in accounting and the organizations that offer them.

> Assume you have recently completed your college degree with a major in accounting and have accepted a position on the accounting staff of a large corporation. Your supervisor suggests that in preparing for your first day on the job, you become familiar w

> Delta Corporation was organized on December 1 of the current year and had the following account balances at December 31, listed in tabular form. Early in January, the following transactions were carried out by Delta Corporation. 1. Sold capital stock

> Maxwell Communications was organized on December 1 of the current year and had the following account balances at December 31, listed in tabular form. Early in January, the following transactions were carried out by Maxwell Communications. 1. Sold capi

> Why does accounting rely on inexact or approximate measures?

> Six transactions of Prosperity Company, a corporation, are summarized as follows in equation form, with each of the six transactions identified by a letter. For each of the transactions (a) through (f) write a separate statement explaining the nature of

> The balance sheet items for Collier Butcher Shop (arranged in alphabetical order) were as follows at July 1, current year. (You are to compute the missing figure for Retained Earnings.) During the next few days, the following transactions occurred. Jul

> The following six transactions of Memphis Moving Company, a corporation, are summarized in equation form, with each of the six transactions identified by a letter. For each of the transactions (a) through (f) write a separate statement explaining the nat

> Divide into groups as instructed by your professor and discuss the following: a. How does the description of accounting as the “language of business” relate to accounting as being useful for investors and creditors? b. Explain how the decisions you would

> Listed in random order are the items to be included in the balance sheet of Tri-State Lodge at December 31, year 1. Instructions: a. Prepare a balance sheet at December 31, year 1. Include a proper heading and organize your balance sheet similar to the

> Listed in random order are the items to be included in the balance sheet of Rocky Mountain Lodge at December 31, year 1 Instructions: a. Prepare a balance sheet at December 31, year 1. Include a proper heading and organize your balance sheet similar t

> In the mid-2000s, Fannie Mae was in severe financial difficulty and desperately needed additional capital for the company to survive. What factors prevented Fannie Mae from simply providing potential lenders with misleading financial statements to make t

> In broad general terms, what is the purpose of accounting?

> What are the characteristics of a strong income statement?

> What is meant by the term window dressing when referring to financial statements?

> What is meant by the terms positive cash flows and negative cash flows? How do they relate to revenues and expenses?

> What is the basic accounting equation? Briefly define the three primary elements in the equation.

> The balance sheet items for Franklin Bakery (arranged in alphabetical order) were as follows at August 1, current year. (You are to compute the missing figure for Retained Earnings.) During the next two days, the following transactions occurred. Aug. 2

> The items making up the balance sheet of Phillips Truck Rental at December 31 are listed as follows in tabular form similar to the illustration of the accounting equation in Exhibit 2–11. During a short period after December 31, Phi

> A person with a near point of 85 cm, but excellent distant vision, normally wears corrective glasses. But he loses them while traveling. Fortunately, he has his old pair as a spare. a. If the lenses of the old pair have a power of +2.25 diopters, what i

> If a muon is traveling at 0.999c, what are its momentum and kinetic energy? (The mass of such a muon at rest in the laboratory is 207 times the electron mass.)

> Calculate the magnitude of the force required to give a 0.145-kg baseball an acceleration a = 1.00 m/s2 in the direction of the baseball’s initial velocity when this velocity has a magnitude of a. 10.0 m/s; b. 0.900c; c. 0.990c. d. Repeat parts (a),

> Three thin lenses, each with a focal length of 40.0 cm, are aligned on a common axis; adjacent lenses are separated by 52.0 cm. Find the position of the image of a small object on the axis, 80.0 cm to the left of the first lens.

> A source of electromagnetic radiation is moving in a radial direction relative to you. The frequency you measure is 1.25 times the frequency measured in the rest frame of the source. What is the speed of the source relative to you? Is the source moving t

> A convex spherical mirror with a focal length of magnitude 24.0 cm is placed 20.0 cm to the left of a plane mirror. An object 0.250 cm tall is placed midway between the surface of the plane mirror and the vertex of the spherical mirror. The spherical mir

> a. Repeat the derivation of Eq. (34.19) for the case in which the lens is totally immersed in a liquid of refractive index nliq. b. A lens is made of glass that has refractive index 1.60. In air, the lens has focal length +18.0 cm. What is the focal len

> When an object is placed at the proper distance to the left of a converging lens, the image is focused on a screen 30.0 cm to the right of the lens. A diverging lens is now placed 15.0 cm to the right of the converging lens, and it is found that the scre

> a. Prove that when two thin lenses with focal lengths f1 and f2 are placed in contact, the focal length Æ’ of the combination is given by the relationship b. A converging meniscus lens (see Fig. 34.32a) has an index of refraction of 1.55 and

> You may have noticed a small convex mirror next to your bank’s ATM. Why is this mirror convex, as opposed to flat or concave? What considerations determine its radius of curvature?

> As shown in Fig. P34.89, the candle is at the center of curvature of the concave mirror, whose focal length is 10.0 cm. The converging lens has a focal length of 32.0 cm and is 85.0 cm to the right of the candle. The candle is viewed looking through the

> A screen is placed a distance d to the right of an object. A converging lens with focal length f is placed between the object and the screen. In terms of f, what is the smallest value d can have for an image to be in focus on the screen?

> A convex mirror and a concave mirror are placed on the same optic axis, separated by a distance L = 0.600 m. The radius of curvature of each mirror has a magnitude of 0.360 m. A light source is located a distance x from the concave mirror, as shown in Fi

> An object is placed 22.0 cm from a screen. a. At what two points between object and screen may a converging lens with a 3.00-cm focal length be placed to obtain an image on the screen? b. What is the magnification of the image for each position of the 

> An object to the left of a lens is imaged by the lens on a screen 30.0 cm to the right of the lens. When the lens is moved 4.00 cm to the right, the screen must be moved 4.00 cm to the left to refocus the image. Determine the focal length of the lens.

> The radii of curvature of the surfaces of a thin converging meniscus lens are R1 = +12.0 cm and R2 = +28.0 cm. The index of refraction is 1.60. a. Compute the position and size of the image of an object in the form of an arrow 5.00 mm tall, perpendicula

> a. How fast must you be approaching a red traffic light (λ = 675 nm) for it to appear yellow (λ = 575 nm)? Express your answer in terms of the speed of light. b. If you used this as a reason not to get a ticket for running a red light, how much of a fin

> A transparent rod 30.0 cm long is cut flat at one end and rounded to a hemispherical surface of radius 10.0 cm at the other end. A small object is embedded within the rod along its axis and halfway between its ends, 15.0 cm from the flat end and 15.0 cm

> An imperial spaceship, moving at high speed relative to the planet Arrakis, fires a rocket toward the planet with a speed of 0.920c relative to the spaceship. An observer on Arrakis measures that the rocket is approaching with a speed of 0.360c. What is

> Figure P34.80 shows an object and its image formed by a thin lens. a. What is the focal length of the lens, and what type of lens (converging or diverging) is it? b. What is the height of the image? Is it real or virtual? Figure P34.80 Object Imag

> For a spherical mirror, if s = f, then s′ =∞, and the lateral magnification m is infinite. Does this make sense? If so, what does it mean?

> A lens forms a real image that is 214 cm away from the object and 1 2 3 times its height. What kind of lens is this, and what is its focal length?

> You place an object alongside a white screen, and a plane mirror is 60.0 cm to the right of the object and the screen, with the surface of the mirror tilted slightly from the perpendicular to the line from object to mirror. You then place a converging le

> In high-energy physics, new particles can be created by collisions of fast-moving projectile particles with stationary particles. Some of the kinetic energy of the incident particle is used to create the mass of the new particle. A protonâ€&#1

> Both ends of a glass rod with index of refraction 1.60 are ground and polished to convex hemispherical surfaces. The radius of curvature at the left end is 6.00 cm, and the radius of curvature at the right end is 12.0 cm. The length of the rod between ve

> a. Consider the Galilean transformation along the x-direction : x′ = x - vt and t′ = t. In frame S the wave equation for electromagnetic waves in a vacuum is where E represents the electric field in the wave. Show th

> A microscope is focused on the upper surface of a glass plate. A second plate is then placed over the first. To focus on the bottom surface of the second plate, the microscope must be raised 0.780 mm. To focus on the upper surface, it must be raised anot

> A pinhole camera is just a rectangular box with a tiny hole in one face. The film is on the face opposite this hole, and that is where the image is formed. The camera forms an image without a lens. a. Make a clear ray diagram to show how a pinhole camer

> Figure P34.72 shows a small plant near a thin lens. The ray shown is one of the principal rays for the lens. Each square is 2.0 cm along the horizontal direction, but the vertical direction is not to the same scale. Use information from the diagram for t

> A mirror on the passenger side of your car is convex and has a radius of curvature with magnitude 18.0 cm. a. Another car is behind your car, 9.00 m from the mirror, and this car is viewed in the mirror by your passenger. If this car is 1.5 m tall, what

> A layer of benzene (n = 1.50) that is 4.20 cm deep floats on water (n = 1.33) that is 5.70 cm deep. What is the apparent distance from the upper benzene surface to the bottom of the water when you view these layers at normal incidence?

> Two events occur at the same space point in a particular inertial frame of reference and are simultaneous in that frame. Is it possible that they may not be simultaneous in a different inertial frame? Explain.

> You are in your car driving on a highway at 25 m/s when you glance in the passenger-side mirror (a convex mirror with radius of curvature 150 cm) and notice a truck approaching. If the image of the truck is approaching the vertex of the mirror at a speed

> Many of the stars in the sky are actually binary stars, in which two stars orbit about their common center of mass. If the orbital speeds of the stars are high enough, the motion of the stars can be detected by the Doppler shifts of the light they emit.

> Two particles in a high-energy accelerator experiment approach each other head-on with a relative speed of 0.890c. Both particles travel at the same speed as measured in the laboratory. What is the speed of each particle, as measured in the laboratory?

> Two particles in a high-energy accelerator experiment are approaching each other head-on, each with a speed of 0.9380c as measured in the laboratory. What is the magnitude of the velocity of one particle relative to the other?

> If you run away from a plane mirror at 3.60 m/s, at what speed does your image move away from you?

> What is the size of the smallest vertical plane mirror in which a woman of height h can see her full-length image?

> Two particles are created in a high-energy accelerator and move off in opposite directions. The speed of one particle, as measured in the laboratory, is 0.650c, and the speed of each particle relative to the other is 0.950c. What is the speed of the seco

> An enemy spaceship is moving toward your starfighter with a speed, as measured in your frame, of 0.400c. The enemy ship fires a missile toward you at a speed of 0.700c relative to the enemy ship (Fig. E37.18). a. What is the speed of the missile relativ

> A telescope is constructed from two lenses with focal lengths of 95.0 cm and 15.0 cm, the 95.0-cm lens being used as the objective. Both the object being viewed and the final image are at infinity. a. Find the angular magnification for the telescope. b

> A pursuit spacecraft from the planet Tatooine is attempting to catch up with a Trade Federation cruiser. As measured by an observer on Tatooine, the cruiser is traveling away from the planet with a speed of 0.600c. The pursuit ship is traveling at a spee

> If simultaneity is not an absolute concept, does that mean that we must discard the concept of causality? If event A is to cause event B, A must occur first. Is it possible that in some frames A appears to be the cause of B, and in others B appears to be

> The focal length of the eyepiece of a certain microscope is 18.0 mm. The focal length of the objective is 8.00 mm. The distance between objective and eyepiece is 19.7 cm. The final image formed by the eyepiece is at infinity. Treat all lenses as thin. a

> Space pilot Mavis zips past Stanley at a constant speed relative to him of 0.800c. Mavis and Stanley start timers at zero when the front of Mavis’s ship is directly above Stanley. When Mavis reads 5.00 s on her timer, she turns on a bright light under th

> A rocket ship flies past the earth at 91.0% of the speed of light. Inside, an astronaut who is undergoing a physical examination is having his height measured while he is lying down parallel to the direction in which the ship is moving. a. If his height

> As measured by an observer on the earth, a spacecraft runway on earth has a length of 3600 m. a. What is the length of the runway as measured by a pilot of a spacecraft flying past at a speed of 4.00 * 107 m/s relative to the earth? b. An observer on e

> If the person in Exercise 34.54 chooses ordinary glasses over contact lenses, what power lens (in diopters) does she need to correct her vision if the lenses are 2.0 cm in front of the eye? From Exercise 34.54 A person can see clearly up close but canno

> A person can see clearly up close but cannot focus on objects beyond 75.0 cm. She opts for contact lenses to correct her vision. a. Is she nearsighted or farsighted? b. What type of lens (converging or diverging) is needed to correct her vision? c. Wh

> Ordinary glasses are worn in front of the eye and usually 2.0 cm in front of the eyeball. Suppose that the person in Exercise 34.52 prefers ordinary glasses to contact lenses. What focal length lenses are needed to correct his vision, and what is their p

> An unstable particle is created in the upper atmosphere from a cosmic ray and travels straight down toward the surface of the earth with a speed of 0.99540c relative to the earth. A scientist at rest on the earth’s surface measures that the particle is c

> a. Where is the near point of an eye for which a contact lens with a power of +2.75 diopters is prescribed? b. Where is the far point of an eye for which a contact lens with a power of -1.30 diopters is prescribed for distant vision?