CHAPTER 5

ACCOUNTING FOR MERCHANDISING OPERATIONS

Summary of Questions by LEARNING Objectives and Bloom’s Taxonomy

sg This question also appears in the Study Guide.

st This question also appears in a self-test at the student companion website.

a This question covers a topic in an appendix to the chapter.

Summary of Questions by LEARNING Objectives and Bloom’s Taxonomy

SUMMARY OF LEARNING OBJECTIVES BY QUESTION TYPE

SUMMARY OF Learning OBJECTIVES BY QUESTION TYPE

Note: TF = True-False BE = Brief Exercise C = Completion

MC = Multiple Choice Ex = Exercise SA = Short-Answer

MA = Matching

CHAPTER LEARNING OBJECTIVES

1. Identify the differences between service and merchandising companies. Because of inventory, a merchandising company has sales revenue, cost of goods sold, and gross profit. To account for inventory, a merchandising company must choose between a perpetual and a periodic inventory system.

2. Explain the recording of purchases under a perpetual inventory system. The company debits the Inventory account for all purchases of merchandise, and freight-in, and credits it for purchase discounts and purchase returns and allowances.

3. Explain the recording of sales revenues under a perpetual inventory system. When a merchandising company sells inventory, it debits Accounts Receivable (or Cash) and credits Sales Revenue for the selling price of the merchandise. At the same time, it debits Cost of Goods Sold and credits Inventory for the cost of the inventory items sold. Sales returns and allowances and sales discounts are debited and are contra revenue accounts.

4. Explain the steps in the accounting cycle for a merchandising company. Each of the required steps in the accounting cycle for a service company applies to a merchandising company. A worksheet is again an optional step. Under a perpetual inventory system, the company must adjust the Inventory account to agree with the physical count.

5. Distinguish between a multiple-step and a single-step income statement. A multiple-step income statement shows numerous steps in determining net income, including nonoperating activities sections. A single-step income statement classifies all data under two categories, revenues or expenses, and determines net income in one step.

a6. Prepare a worksheet for a merchandising company. The steps in preparing a worksheet for a merchandising company are the same as for a service company. The unique accounts for a merchandiser are Inventory, Sales Revenue, Sales Returns and Allowances, Sales Discounts, and Cost of Goods Sold.

a7. Explain the recording of purchases and sales of inventory under a periodic inventory system. In recording purchases under a periodic system, companies must make entries for (a) cash and credit purchases, (b) purchase returns and allowances, (c) purchase discounts, and (d) freight costs. In recording sales, companies must make entries for (a) cash and credit sales, (b) sales returns and allowances, and (c) sales discounts.

TRUE-FALSE STATEMENTS

1. Retailers and wholesalers are both considered merchandisers.

Ans: T, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Reporting, AICPA PC: None, IMA: Business Economics

2. The steps in the accounting cycle are different for a merchandising company than for a service company.

Ans: F, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

3. Sales minus operating expenses equals gross profit.

Ans: F, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

4. Under a perpetual inventory system, the cost of goods sold is determined each time a sale occurs.

Ans: T, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

5. A periodic inventory system requires a detailed inventory record of inventory items.

Ans: F, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

6. Freight terms of FOB Destination means that the seller pays the freight costs.

Ans: T, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

7. Freight costs incurred by the seller on outgoing merchandise are an operating expense to the seller.

Ans: T, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

8. Sales revenues are earned during the period cash is collected from the buyer.

Ans: F, LO: 3, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

9. The Sales Returns and Allowances account and the Sales Discount account are both classified as expense accounts.

Ans: F, LO: 3, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

10. The revenue recognition principle applies to merchandisers by recognizing sales revenues when the performance obligation is satisfied.

Ans: T, LO: 3, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

11. Sales Returns and Allowances and Sales Discounts are both designed to encourage customers to pay their accounts promptly.

Ans: F, LO: 3, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Business Economics

12. To grant a customer a sales return, the seller credits Sales Returns and Allowances.

Ans: F, LO: 3, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

13. A company's unadjusted balance in Inventory will usually not agree with the actual amount of inventory on hand at year-end.

Ans: T, LO: 4, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

14. For a merchandising company, all accounts that affect the determination of income are closed to the Income Summary account.

Ans: T, LO: 4, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

15. A merchandising company has different types of adjusting entries than a service company.

Ans: F, LO: 4, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

16. Nonoperating activities exclude revenues and expenses that result from secondary or auxiliary operations.

Ans: F, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

17. Operating expenses are different for merchandising and service enterprises.

Ans: F, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

18. Net sales appears on both the multiple-step and single-step forms of an income statement.

Ans: T, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

19. A multiple-step income statement provides users with more information about a company’s income performance.

Ans: T, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

20. The multiple-step form of income statement is easier to read than the single-step form.

Ans: F, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

21. Inventory is classified as a current asset in a classified balance sheet.

Ans: T, LO: 5, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

22. Gain on sale of equipment and interest expense are reported under other revenues and gains in a multiple-step income statement.

Ans: F, LO: 5, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

23. The gross profit section for a merchandising company appears on both the multiple-step and single-step forms of an income statement.

Ans: F, LO: 5, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

24. In a multiple-step income statement, income from operations excludes other revenues and gains and other expenses and losses.

Ans: T, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

25. A single-step income statement reports all revenues, both operating and other revenues and gains, at the top of the statement.

Ans: T, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

26. If net sales are $800,000 and cost of goods sold is $600,000, the gross profit rate is 25%.

Ans: T, LO: 5, Bloom: AP, Difficulty: Easy, Min: 1, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: Problem Solving, IMA: Reporting

27. Gross profit represents the merchandising profit of a company.

Ans: T, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

28. Gross profit is a measure of the overall profitability of a company.

Ans: F, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

29. Gross profit rate is computed by dividing cost of goods sold by net sales.

Ans: F, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

a30. In a worksheet, cost of goods sold will be shown in the trial balance (Dr.), adjusted trial balance (Dr.) and income statement (Dr.) columns.

Ans: T, LO: 6, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

a31. Freight-in is an account that is subtracted from the Purchases account to arrive at cost of goods purchased.

Ans: F, LO: 7, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

a32. Under a periodic inventory system, the acquisition of inventory is charged to the Purchases account.

Ans: T, LO: 7, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

a33. Under a periodic inventory system, freight-in on merchandise purchases should be charged to the Inventory account.

Ans: F, LO: 7, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

a34. Purchase Returns and Allowances and Purchase Discounts are subtracted from Purchases to produce net purchases.

Ans: T, LO: 7, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

35. Inventory is reported as a long-term asset on the balance sheet.

Ans: F, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

36. Under a perpetual inventory system, inventory shrinkage and lost or stolen goods are more readily determined.

Ans: T, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

37. The terms 2/10, n/30 state that a 2% discount is available if the invoice is paid within the first 10 days of the next month.

Ans: F, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

38. Sales revenue should be recorded in accordance with the matching principle.

Ans: F, LO: 3, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

39. Sales returns and allowances and sales discounts are subtracted from sales in reporting net sales in the income statement.

Ans: T, LO: 3, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

40. A merchandising company using a perpetual inventory system will usually need to make an adjusting entry to ensure that the recorded inventory agrees with physical inventory count.

Ans: T, LO: 4, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

41. If a merchandising company sells land at more than its cost, the gain should be reported in the sales revenue section of the income statement.

Ans: F, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

42. The major difference between the balance sheets of a service company and a merchandising company is inventory.

Ans: T, LO: 5, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

Answers to True-False Statements

MULTIPLE CHOICE QUESTIONS

43. Net income is gross profit less

a. financing expenses.

b. operating expenses.

c. other expenses and losses.

d. other expenses.

Ans: B, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

44. An enterprise which sells goods to customers is known as a

a. proprietorship.

b. corporation.

c. retailer.

d. service firm.

Ans: C, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Business Economics

45. Which of the following would not be considered a merchandising company?

a. Retailer

b. Wholesaler

c. Service firm

d. Dot Com firm

Ans: C, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Business Economics

46. A merchandising company that sells directly to consumers is a

a. retailer.

b. wholesaler.

c. broker.

d. service company.

Ans: A, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Business Economics

47. Two categories of expenses for merchandising companies are

a. cost of goods sold and financing expenses.

b. operating expenses and financing expenses.

c. cost of goods sold and operating expenses.

d. sales and cost of goods sold.

Ans: C, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

48. The primary source of revenue for a wholesaler is

a. investment income.

b. service fees.

c. the sale of merchandise.

d. the sale of fixed assets the company owns.

Ans: C, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Business Economics

49. Sales revenue less cost of goods sold is called

a. gross profit.

b. net profit.

c. net income.

d. marginal income.

Ans: A, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

50. After gross profit is calculated, operating expenses are deducted to determine

a. gross margin.

b. net income.

c. gross profit on sales.

d. net margin.

Ans: B, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

51. Cost of goods sold is determined only at the end of the accounting period in

a. a perpetual inventory system.

b. a periodic inventory system.

c. both a perpetual and a periodic inventory system.

d. neither a perpetual nor a periodic inventory system.

Ans: B, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

52. Which of the following expressions is incorrect?

a. Gross profit – operating expenses = net income

b. Sales revenue – cost of goods sold – operating expenses = net income

c. Net income + operating expenses = gross profit

d. Operating expenses – cost of goods sold = gross profit

Ans: D, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: None, IMA: Reporting

53. Detailed records of goods held for resale are not maintained under a

a. perpetual inventory system.

b. periodic inventory system.

c. double entry accounting system.

d. single entry accounting system.

Ans: B, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

54. A perpetual inventory system would likely be used by a(n)

a. automobile dealership.

b. hardware store.

c. drugstore.

d. convenience store.

Ans: A, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

55. Which of the following is a true statement about inventory systems?

a. Periodic inventory systems require more detailed inventory records.

b. Perpetual inventory systems require more detailed inventory records.

c. A periodic system requires cost of goods sold be determined after each sale.

d. A perpetual system determines cost of goods sold only at the end of the accounting period.

Ans: B, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

56. In a perpetual inventory system, cost of goods sold is recorded

a. on a daily basis.

b. on a monthly basis.

c. on an annual basis.

d. with each sale.

Ans: D, LO: 1, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

57. If a company determines cost of goods sold each time a sale occurs, it

a. must have a computer accounting system.

b. uses a combination of the perpetual and periodic inventory systems.

c. uses a periodic inventory system.

d. uses a perpetual inventory system.

Ans: D, LO: 1, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

58. Under a perpetual inventory system, acquisition of merchandise for resale is debited to the

a. Inventory account.

b. Purchases account.

c. Supplies account.

d. Cost of Goods Sold account.

Ans: A, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

59. The journal entry to record a return of merchandise purchased on account under a perpetual inventory system would credit

a. Accounts Payable.

b. Purchase Returns and Allowances.

c. Sales Revenue.

d. Inventory.

Ans: D, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Industry/Sector Perspective, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

60. The Inventory account is used in each of the following except the entry to record

a. goods purchased on account.

b. the return of goods purchased.

c. payment of freight on goods sold.

d. payment within the discount period.

Ans: C, LO: 2, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

61. A buyer would record a payment within the discount period under a perpetual inventory system by crediting

a. Accounts Payable.

b. Inventory.

c. Purchase Discounts.

d. Sales Discounts.

Ans: B, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

62. If a purchaser using a perpetual system agrees to freight terms of FOB shipping point, then the

a. Inventory account will be increased.

b. Inventory account will not be affected.

c. seller will bear the freight cost.

d. carrier will bear the freight cost.

Ans: A, LO: 2, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

63. Freight costs paid by a seller on merchandise sold to customers will cause an increase

a. in the selling expense of the buyer.

b. in operating expenses for the seller.

c. to the cost of goods sold of the seller.

d. to a contra-revenue account of the seller.

Ans: B, LO: 2, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

64. Paden Company purchased merchandise from Emmett Company with freight terms of FOB shipping point. The freight costs will be paid by the

a. seller.

b. buyer.

c. transportation company.

d. buyer and the seller.

Ans: B, LO: 2, Bloom: C, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

65. Glenn Company purchased merchandise inventory with an invoice price of $9,000 and credit terms of 2/10, n/30. What is the net cost of the goods if Glenn Company pays within the discount period?

a. $8,100

b. $8,280

c. $8,820

d. $9,000

Ans: C, LO: 2, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: $9,000 ( (1 - .02) ( $8,820

66. Scott Company purchased merchandise with an invoice price of $3,000 and credit terms of 1/10, n/30. Assuming a 360 day year, what is the implied annual interest rate inherent in the credit terms?

a. 20%

b. 24%

c. 18%

d. 36%

Ans: C, LO: 2, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: [360 ( (30 ( 10)] ( 1% ( 18%

67. If a company is given credit terms of 2/10, n/30, it should

a. hold off paying the bill until the end of the credit period, while investing the money at 10% annual interest during this time.

b. pay within the discount period and recognize a savings.

c. pay within the credit period but don't take the trouble to invest the cash while waiting to pay the bill.

d. recognize that the supplier is desperate for cash and withhold payment until the end of the credit period while negotiating a lower sales price.

Ans: B, LO: 2, Bloom: C, Difficulty: Medium, Min: 2, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: Business Economics

68. In a perpetual inventory system, the amount of the discount allowed for paying for merchandise purchased within the discount period is credited to

a. Inventory.

b. Purchase Discounts.

c. Purchase Allowance.

d. Sales Discounts.

Ans: A, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: Business Economics

69. Jake’s Market recorded the following events involving a recent purchase of merchandise:

Received goods for $60,000, terms 2/10, n/30.

Returned $1,200 of the shipment for credit.

Paid $300 freight on the shipment.

Paid the invoice within the discount period.

As a result of these events, the company’s inventory increased by

a. $57,624.

b. $57,918.

c. $57,924.

d. $59,100.

Ans: C, LO: 2, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: [($60,000 ( $1,200( .98)] ( 300 ( $57,924

70. Costner’s Market recorded the following events involving a recent purchase of merchandise:

Received goods for $40,000, terms 2/10, n/30.

Returned $800 of the shipment for credit.

Paid $200 freight on the shipment.

Paid the invoice within the discount period.

As a result of these events, the company’s inventory

a. increased by $38,416.

b. increased by $38,612.

c. increased by $38,616.

d. increased by $39,400.

Ans: C, LO: 2, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: [($40,000 ( $800) ( .98] ( $200 ( $38,616

71. Under the perpetual system, cash freight costs incurred by the buyer for the transporting of goods is recorded in

a. Freight Expense.

b. Freight - In.

c. Inventory.

d Freight - Out.

Ans: C, LO: 2, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: None, IMA: FSA

72. Glover Co. returned defective goods costing $5,000 to Mal Company on April 19, for credit. The goods were purchased April 10, on credit, terms 3/10, n/30. The entry by Glover Co. on April 19, in receiving full credit is:

a. Accounts Payable 5,000

Inventory 5,000

b. Accounts Payable 5,000

Inventory 150

Cash 5,150

c. Accounts Payable 5,000

Purchase Discounts 120

Inventory 4,850

d. Accounts Payable 5,000

Inventory 120

Cash 4,850

Ans: A, LO: 2, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

73. McIntyre Company made a purchase of merchandise on credit from Marvin Company on August 8, for $9,000, terms 3/10, n/30. On August 17, McIntyre makes the appropriate payment to Marvin. The entry on August 17 for McIntyre Company is:

a. Accounts Payable 9,000

Cash 9,000

b. Accounts Payable 8,730

Cash 8,730

c. Accounts Payable 9,000

Purchase Returns and Allowances 270

MC. 73 (Cont.)

Cash 8,730

d. Accounts Payable 9,000

Inventory 270

Cash 8,730

Ans: D, LO: 2, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: $9,000 ( .97 ( $8,730

74. On July 9, Sheb Company sells goods on credit to Wooley Company for $5,000, terms 1/10, n/60. Sheb receives payment on July 18. The entry by Sheb on July 18 is:

a. Cash 5,000

Accounts Receivable 5,000

b. Cash 5,000

Sales Discounts 50

Accounts Receivable 4,950

c. Cash 4,950

Sales Discounts 50

Accounts Receivable 5,000

d. Cash 5,050

Sales Discounts 50

Accounts Receivable 5,000

Ans: C, LO: 3, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: $5,000 ( .99 ( $4,950

75. On November 2, 2014, Kasdan Company has cash sales of $6,000 from merchandise having a cost of $3,600. The entries to record the day's cash sales will include:

a. a $3,600 credit to Cost of Goods Sold.

b. a $6,000 credit to Cash.

c. a $3,600 credit to Inventory.

d a $6,000 debit to Accounts Receivable.

Ans: C, LO: 3, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

76. A credit sale of $4,000 is made on April 25, terms 2/10, n/30, on which a return of $250 is granted on April 28. What amount is received as payment in full on May 4?

a. $3,675

b. $3,750

c. $3,920

d $4,000

Ans: A, LO: 3, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: ($4,000 ( $250) ( .98 ( $3,675

77. The entry to record the receipt of payment within the discount period on a sale of $2,000 with terms of 2/10, n/30 will include a credit to

a. Sales Discounts for $40.

b. Cash for $1,960.

c. Accounts Receivable for $2,000.

d. Sales Revenue for $2,000.

Ans: C, LO: 3, Bloom: C, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

78. The collection of a $6,000 account within the 2 percent discount period will result in a

a. debit to Sales Discounts for $120.

b. debit to Accounts Receivable for $5,880.

c. credit to Cash for $5,880.

d. credit to Accounts Receivable for $5,880.

Ans: A, LO: 3, Bloom: C, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: $6,000 ( .02 ( $120

79. Company X sells $900 of merchandise on account to Company Y with credit terms of 2/10, n/30. If Company Y remits a check taking advantage of the discount offered, what is the amount of Company Y's check?

a. $630

b. $720

c. $810

d. $882

Ans: D, LO: 3, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: $900 ( .98 ( $882

80. Cleese Company sells merchandise on account for $5,000 to Langston Company with credit terms of 2/10, n/30. Langston Company returns $1,000 of merchandise that was damaged, along with a check to settle the account within the discount period. What is the amount of the check?

a. $3,920

b. $4,000

c. $4,900

d. $4,920

Ans: A, LO: 3, Bloom: AP, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

Solution: ($5,000 ( $1,000) ( .98 ( $3,920

81. The collection of a $1,500 account after the 2 percent discount period will result in a

a. debit to Cash for $1,470.

b. debit to Accounts Receivable for $1,500.

c. debit to Cash for $1,500.

d. debit to Sales Discounts for $30.

Ans: C, LO: 3, Bloom: C, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

82. The collection of a $1,000 account after the 2 percent discount period will result in a

a. debit to Cash for $980.

b. credit to Accounts Receivable for $1,000.

c. credit to Cash for $1,000.

d. debit to Sales Discounts for $20.

Ans: B, LO: 3, Bloom: C, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

83. In a perpetual inventory system, the Cost of Goods Sold account is used

a. only when a cash sale of merchandise occurs.

b. only when a credit sale of merchandise occurs.

c. only when a sale of merchandise occurs.

d. whenever there is a sale of merchandise or a return of merchandise sold.

Ans: D, LO: 3, Bloom: C, Difficulty: Medium, Min: 2, AACSB: Analytic, AICPA BB: Legal/Regulatory, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA

84. Sales revenues are usually considered earned when

a. cash is received from credit sales.

b. an order is received.

c. goods have been transferred from the seller to the buyer.

d. adjusting entries are made.

Ans: C, LO: 3, Bloom: K, Difficulty: Easy, Min: 1, AACSB: None, AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: Problem Solving, IMA: Reporting

85. A sales invoice is a source document that

a. provides support for goods purchased for resale.

b. provides evidence of incurred operating expenses.

c. provides evidence of credit sales.

d. serves only as a customer receipt.

Case Study 1: Reducing Disease Risk

Mary P. is a 57-year-old operating room nurse who works full-time at a local hospital. She is 65 inches tall and weighs 160 pounds. She has a family history of diabetes and heart disease and was recently diagnosed with high blood cholesterol. She has declined the cholesterol-lowering medication her doctor prescribed, and says she would like to explore other methods for lowering her cholesterol first. For the past few weeks, Mary has been taking a tablespoon of coconut oil every day after reading on the Internet that this will lower her cholesterol. She admits she has little time or energy to exercise. Her diet history reveals she often skips breakfast or has a donut or bagel with cream cheese at work. She drinks several cups of coffee each morning with cream and sugar. Lunch is a salad with crackers and iced tea with sugar in the hospital cafeteria. She occasionally drinks one or two glasses of wine in the evening, especially after a stressful day at work. She lives alone and relies on frozen dinners or other convenience foods in the evening. An analysis of her diet reveals an average daily intake of 200 grams carbohydrate, 50 grams protein, and 80 grams of fat.

1. Taking into account her current lifestyle and personal food preferences, what food habits might be difficult for Mary to change?

2. How might her emotions contribute to her food and drink choices?

3. Using Table 1-2, calculate Mary’s average daily kcalorie intake from carbohydrates, protein, and fat. Add these figures to together to arrive at her total daily caloric intake.

4. What percentage of her daily calories is provided by carbohydrates? Protein? Fat?

5. Compare the composition of Mary’s diet with the Acceptable Macronutrient Distribution Ranges (AMDR).

6. How would you use the information above to make dietary recommendations for Mary?

7. What are some credible sources of nutrition information from Table H1-1 that could provide information to help Mary lower her blood cholesterol?

Multiple Choice Questions (Enter your answers on the enclosed answer sheet)

1. Clinicians who are concerned with cultural biases that are inherent with theories such as Family Systems Theories tend to criticize FST for:

a. the narrow definition of family.

b. the fact that differentiation is not culturally sensitive, and can sometimes be destructive to families who are not Caucasian middle-class.

c. the distinct heterosexual bias.

d. all of the above

2. Which of the following theorists would most closely match the philosophy of human nature adopted by Virginia Satir?

a. Sigmund Freud

b. Carl Rogers

c. Albert Ellis

d. Aaron Beck

3. Minuchin's theory of personality development tends to focus on:

a. feedback that the identified patient receives from the other fami Iy members.

b. implications of being a member of a triangle within a family.

c. the development of the family rather than each individual within the family.

d. Minuchin does not propose a theory of personality development.

4. When stress levels rise in a family that is of relatively low differentiation, which of the following is likely to be observed?

a. Problems in the couple relationship

b. Dysfunction in a child

c. Dysfunction in one of the partners

d. All of the above are possible

5. The idea that the therapist must know their own family is essential to which of the FSTs?

a. structural

b. strategic

c. satir

d. none of the above

6. The pseudo independent posture is the result of:

a. impression management strategies.

b. high differentiation.

c. low self-esteem.

d. low differentiation.

170

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7. Janie is the youngest child in a large family. Her relatives all live down the street from Janie, but Janie refuses to visit anyone, even for Thanksgiving dinner. According to Bowen, Janie is displaying:

a. emotional cutoff.

b. triangulation.

c. disengagement.

Details: 

While the implementation plan prepares students to apply their research to the problem or issue they have identified for their capstone change proposal project, the literature review enables students to map out and move into the active planning and development stages of the project.

A literature review analyzes how current research supports the PICOT, as well as identifies what is known and what is not known in the evidence. Students will use the information from the earlier PICOT Statement Paper and Literature Evaluation Table assignments to develop a 750-1,000-word review that includes the following sections:

1. Title page
2. Introduction section
3. A comparison of research questions
4. A comparison of sample populations
5. A comparison of the limitations of the study

A conclusion section, incorporating recommendations for further research 

Review the IOM report, "The Future of Nursing: Leading Change, Advancing Health," and explore the "Campaign for Action: State Action Coalition" website. In a 1,000-word paper, discuss the influence the IOM report and state-based action coalitions have had on nursing practice, nursing education, and nursing workforce development, and how they continue to advance the goals for the nursing profession.

Include the following:

1. Describe the work of the Robert Wood Foundation Committee Initiative that led to the IOM report, "Future of Nursing: Leading Change, Advancing Health."

2. Outline the four "Key Messages" that structure the IOM Report recommendations. Explain how these have transformed or influenced nursing practice, nursing education and training, nursing leadership, and nursing workforce development. Provide examples.

3. Discuss the role of state-based action coalitions. Explain how these coalitions help advance the goals specified in the IOM report, "Future of Nursing: Leading Change, Advancing Health."

4. Research the initiatives on which your state's action coalition is working. Summarize two initiatives spearheaded by your state's action coalition. Discuss the ways these initiatives advance the nursing profession.

5. Describe barriers to advancement that currently exist in your state and explain how nursing advocates in your state overcome these barriers.

You are required to cite to four sources to complete this assignment. Sources must be published within the last 5 years and prepare this assignment according to the guidelines found in the APA Style Guide. Please abstract and sound conclusion is needed to wrap up this assignment.

Management

Referencing Styles : APA | Pages : 33

No plagiarism Please. Will need references and intext citations in template.

Please read instructions carefully to ensure maximum grade.

Applying Current Evidence Based Practice Guidelines for the Diagnosis and Treatment of Acute Bacterial Sinusitis in Pediatric Patients Using Healthcare Informatics.

This assignment will demonstrate your ability to use healthcare informatics to apply current evidence-based practice guidelines to the management of a pediatric patient diagnosed with acute bacterial sinusitis.

The guidelines that you are to use are in the following article available in the online Purdue Global library.

Hauk, L. (2014). AAP releases guideline on diagnosis and management of acute bacterial sinusitis in children one to 18 years of age. American Family Physician, 89(8), 676-681.

This assignment has a template that you will use to fill in the requested information.

Question 1 A nurse is working in a women's hospital where she is caring for a new mother who is experiencing postpartum urinary retention. Bethanechol (Urecholine) has been ordered. The nurse will observe for which of the following?

A) Bradycardia

B) Hypertension

C) Hypotension

D) Decreased salivation

Question 2 A woman is receiving magnesium sulfate for intrapartum eclampsia. The patient is perspiring and her blood pressure is 88/50. The serum magnesium level is 10 mg/dL. The nurse will interpret these manifestations as

A) common adverse effects of magnesium sulfate

B) magnesium sulfate toxicity

C) a hypersensitivity reaction to magnesium sulfate

D) an idiosyncratic reaction from the magnesium sulfate

Question 3 A male patient is taking finasteride for BPH.Which of the following will the nurse evaluate at each clinic visit?

A) Serum cholesterol levels

B) Bone growth

C) Hemoglobin levels

D) Urinary elimination patterns

Question 4 A 71-year-old man has just been prescribed finasteride (Proscar). Which of the following complaints by this patient most likely indicated a need for this drug?

A) "My urine is extremely concentrated lately and it smells strong."

B) "To be honest, I find that I can't get an erection for the past few months."

C) "My urine's been cloudy for the last little while and it burns when I go to the bathroom."

D) "Lately, I have to get up three or four times a night to go to the bathroom."

Question 5 After 6 months of unsuccessfully trying to conceive, a 31-year-old woman and her husband have sought a referral to a fertility specialist in order to explore their options. A nurse at the clinic should recognize that the woman may benefit from

A) clomiphene

B) conjugated estrogen

C) progesterone

D) mifepristone

Question 6 A 59-year-old man with a recent history of erectile dysfunction has been assessed and prescribed sildenafil (Viagra). When providing patient education to this man, the nurse should tell him which of the following?

A) "You might find that your face becomes flushed or you get a headache after you take Viagra."

B) "You should take your Viagra at the same time each morning, ideally on an empty stomach."

C) "Make sure that you don't take any other prescription medications while you're using Viagra."

D) "If you get some heart palpitations or dizziness after you take Viagra, know that this is normal and will pass with time."

# 1.1

(1 pts.) In the textbook case, what information led Dr. Tobin to conclude that Shaun Boyden's sexual attraction to children was not a passing fancy? '

A) the fact that he reported having the urges since adolescence

B) the fact that his wife was unaware of his problem

C) the fact that he was never caught in the past

D) the fact that he had a relatively normal sexual development

# 1.2

(1 pts.) Charlie has opted to have psychosurgery performed in order to change his pedophilic patterns. Which of the following procedures will Charlie have done?

A) prefrontal lobotomy

B) hypothalamotomy

C) castration

D) vasectomy

# 1.3

(1 pts.) Dr. Walters is instructing Harry to imagine that he has just "flashed" his genitals at an unsuspecting woman on the street. After the woman responds in horror, Harry is to imagine that all of his closest friends jump out of a nearby alley and start laughing at him. Dr. Walters is using the technique known as

A) systematic desensitization.

B) cognitive restructuring.

C) covert conditioning.

D) behavior modification.

# 1.4

(1 pts.) Who is most likely to be the target of a frotteurist's desires?

A) a person from work

B) a life-long friend

C) a shopper at the mall

D) a close relative

# 1.5

(1 pts.) Which of the following qualities is NOT implied by a diagnosis of transvestic fetishism?

A) male

B) sees self as male

C) heterosexual

D) homosexual

# 1.6

(1 pts.) Cheryl is seeking a sex change operation. It is most likely that a qualified surgeon would require her to

A) explore sexual relationships with both males and females.

B) get parental consent prior initiating the surgery.

C) live as a member of the opposite sex for a period prior to surgery.

D) pay for the surgical procedures well in advance.

# 1.7

(1 pts.) Dwayne is very interested in sex but his penis remains flaccid despite erotic stimulation. Dwayne has

A) sexual arousal disorder.

B) sexual aversion disorder.

C) male erectile disorder.

D) inhibited male orgasm disorder.

# 1.8

(1 pts.) A client is diagnosed with an erectile dysfunction. Based on the research presented in the text, which of the following statements best describes the likely cause of his condition?

A) It is most likely that his difficulty is due to physical problems.

B) It is most likely that his difficulty is due to psychological problems.

C) There is about a 50-50 chance that his problems are due to either physical or psychological factors.

D) There is a strong chance that his difficulties are due to neurological problems.

# 1.9

(1 pts.) Based on the information presented in the textbook case, Shaun Boyden might be considered a ______ since he had a normal history of sexual development and interests.

A) child rapist

B) preference molester

C) situational molester

D) generalized molester

# 1.10

(1 pts.) Wendy has just purchased a vibrator in order to enhance her sexual arousal when she makes love to her husband. Which of the following statements best describes this situation?

A) Wendy would be considered a fetishist.

B) Wendy's husband might be diagnosed with erectile disorder.

C) Wendy might be diagnosed with hypoactive sexual desire disorder.

D) Wendy's behavior would not necessarily be considered fetishistic.

# 1.11

(1 pts.) While making love Harry feels a strong need to be dominant and often subjects his lovers to harsh physical treatment. This is the only way Harry can achieve sexual gratification. Harry might be diagnosed as having

A) sexual sadism.

B) sexual masochism.

C) frotteurism.

D) fetishism.

# 1.12

(1 pts.) Joe becomes sexually aroused when he views sexually explicit photographs. He also gets really turned on when his lover undresses in front of him. Joe's behavior might be described as

A) fetishistic.

B) frotteuristic.

C) voyeuristic.

D) normal.

22. James is awakened at night by the barking dog (Hans) who lives next door. James opens his window and yells at the dog, to no avail. James next throws one of his best shoes at the dog, who immediately stops barking and busily chews on the shoe. James' shoe-throwing behavior has been:

a. positively rei nforced.

b. counterconditioned.

c. negatively reinforced.

d. James' behavior will not change.

23. In the previous question, the dog's behavior has been:

a. counter conditioned.

b. positively reinforced.

c. negatively reinforced.

d. punished.

24. Susan wants her boyfriend to kiss her more often. Unfortunately, boyfriend Dan does not approach Susan physically very much. Susan begins to smile and say nice things to Dan every time he comes within six inches of her. Pretty soon, Dan is so close that he touches Susan. She smiles and says very nice things to him. Susan continues to reward Dan's behavior when he touches her and finally one day he kisses her. She jumps for joy. What technique is she using?

a. shaping

b. negative reinforcement

c. positive punishment

d. none of the above

SOC 205 Week 11 Quiz 4

Question 1

There are some areas identified as needing judicial innovation because of legislative inaction. Which of the following is not a part of judicial innovation?

Death row appeals

Equal accommodations

Housing

Race relations

Question 2

The realist-behaviorist view suggests that judicial decision making is essentially the product of

extralegal factors.

laws.

precedent.

facts.

Question 3

A value held by trial and appellate judges is a commitment to follow precedents. This doctrine of ___ is a cardinal principle of the common law tradition.

voir dire

nolle prosequi

stare decisis

amicus curiae

12 Questions Need Done As Soon As Possible

HU260 Quiz

Strategy’s of Decision Making

Question 1

Despite our rational nature, our ability to reason well is often affected by psychological biases that interfere with the formation of good arguments. Identify three such biases and explain how they negatively impact our ability to reason.

Question 2

The advent of social media has changed the norms and modes of public discourse. In at least 200 words, explain the importance of (a) evaluating and fact-checking individual claims, (b) the benefits and negatives of instantaneous mass communication, and (c) the need for civility in online interactions.

Question 3

Identify the fallacy: “Bob is trustworthy because he says so, and we can trust what Bob says because he’s trustworthy.”

Fallacy of composition

Begging the question

Genetic falacy

Appeal to authority

Ad hominem

Question 4

Identify the fallacy: “All banks have money. All rivers have banks. Therefore, all rivers have money.”

Equivocation

Ad hominem

Slippery slope

Appeal to ignorance

False cause

Unit 3 Quiz Study Guide

What are the mechanisms of action/physiologic and biologic effects of drugs such as loperamide (Imodium) used to treat diarrhea.

What are the physiological/ biological actions of the condition GERD and what are the common treatments and their mechanism of action. What are the common medications that would be contraindicated in patients with Gastroesophageal reflux disease (GERD)

When treating with the topical tretinoin for acne. What would be the appropriate patient education and care for her?

When treating with the topical penciclovir (Denavir) for the treatment of herpes labialis (cold sores) what is the mechanism of action/physiologic and biologic effects and relevant patient education

What are the mechanisms of action/physiologic and biologic effects of peptic ulcer disease with positive H. pylori test and what are the first-line treatment/s

What are the mechanisms of action of drugs used to treat Glaucoma such as betaxolol ophthalmic drops and what negative mechanism of action should patients be counseled on.

What are the untoward or undesired effects of antacids such as calcium carbonate antacids and what patient education about these agents and their effects would be appropriate.

What are the mechanisms of action/physiologic and biologic effects of chronic long-term proton pump inhibitor therapy

When treating common conditions such as scabies with the medication permethrin 5% cream (Elimite) the patient education that minimizes the spread of the condition would include:

Why is the hierarchical structure limited in its capacity to facilitate coordination among departments in health care organizations?

: How important is fairness with respect to work motivation? What are the strengths and the drawbacks of the equity perspective? Provide examples of each.