Journal Entry

Question 1 (1 point)

 

Listen

M 10-2
The journal entry to record the sale includes a credit of $400 to Sales Tax Payable.

Question 1 options:

a) True
b) False

Question 2 (1 point)

 

Listen

PA 10-2 – Requirement 2
On December 31st, interest expense recognized on the note payable is $48,000.

Question 2 options:

a) True
b) False

Question 3 (1 point)

 

Listen

PA 10-2 – Requirement 1
On June 6, the journal entry to record the purchase of inventory includes a debit to Accounts Payable and a credit to Inventory.

Question 3 options:

a) True
b) False

Question 4 (1 point)

 

Listen

M 10-6 Part (b) Adjusting Journal Entry on December 31st

The journal entry on Dec 31st, includes a debit to Interest Expense of $15,000 and a credit to Interest Payable of $15,000.

Question 4 options:

a) True
b) False

Question 5 (1 point)

 

Listen

M 10 – 9
Since the bond is issued at 97, the bond would be issued at a discount.

Question 5 options:

a) True
b) False

Question 6 (1 point)

 

Listen

M 10-1 – Part b Journal Entry to Record Revenue Earned from 1st Show

The journal entry to record revenue earned after the 1st show includes a debit to Deferred Revenue (Unearned Revenue) and a credit to Service Revenue.

Question 6 options:

a) True
b) False

Question 7 (1 point)

 

Listen

Exercise 10 – 7  Requirement 2  Journal Entry to Record the Issuance of the Bond.
The journal entry to record the sale of the bond includes a debit to Cash of $500,000 and a credit to Bond Payable of $500,000.

Question 7 options:

a) True
b) False

Question 8 (1 point)

 

Listen

M 10 – 6 Part (a) Journal Entry on November 1st to Record the Note

The journal entry on Nov. 1st, to record the note, includes a debit to Note Payable and a Credit to Interest Payable.

Question 8 options:

a) True
b) False

Question 9 (1 point)

 

Listen

Exercise 10-7
Bond Payable is a liability account reported on the Balance Sheet.

Question 9 options:

a) True
b) False

Question 10 (1 point)

 

Listen

M 10 – 3
Net Pay is $40,375.

Question 10 options:

a) True
b) False
Chapter 10 Homework Student Templates – 7th Edition M 10 – 1 A local theater company sells 1,500 season ticket packages at a price of $250 per package. The first show in the 10-show season starts this week. Required: Show the accounting equation effects and prepare the journal entries related to (a) the sale of the season tickets before the first show(b) the revenue from fulfilling the performance obligation by putting on the first show. Assets Cash + 375,000 (a) (b) Liabilities Stockholders’ Equity Deferred Revenue + 375,000 Deferred Revenue – 37,500 Service Revenue (+R) +37,500 (a) Journal Entry to record the sale of the season tickets before the first show: Cash (1,500 x $250) 375,000 Deferred Revenue 375,000 (b) Journal Entry to record revenue from fulfilling the first show: M 10 – 2 Grandpa Clocks, Inc. (GCI), is a retailer of wall, mantle, and grandfather clocks. Assume GCI sells a grandfather clock for $10,000 cash plus 4 percent sales tax. The clock had originally cost GCI $6,000. Required: Show the accounting equation effects & prepare the journal entries related to this transaction. Assume GCI uses a perpetual inventory system. Assets Cash + 10,400 Inventories – 6,000 Liabilities Sales Tax Payable + 400 Stockholders’ Equity Sales Revenue (+R) +10,000 CGS (+E) – 6,000 Cash Sales Tax Payable Sales Revenue Cost of Goods Sold 6,000 Inventories 6,000 Chapter 10 Homework – ACCT 220 7th Edition 1 M 10 – 3 Lightning Electronics is a midsize manufacturer of lithium batteries. The company’s payroll records for the November 1–14 pay period show that employees earned wages totaling $50,000 but that employee income taxes totaling $7,000 and FICA taxes totaling $2,625 were withheld from this amount. The net pay was directly deposited into the employees’ bank accounts. Required: What was the amount of net pay? Assuming Lightning Electronics also must pay $250 of unemployment taxes for this pay period, what amount would be reported as the total payroll costs? Net Pay $40,375 M 10 – 6 Greener Pastures Corporation borrowed $1,000,000 on November 1st. The note carried a 9 percent interest rate with the principal and interest payable on June 1st of the following year (1 year note). Required: Show the accounting equation effects and prepare the journal entries for (a) the note issued on November 1 and (b) the interest accrual on December 31. Assets (a) Cash = + 1,000,000 Liabilities + Stockholders’ Equity Notes Payable (short) + 1,000,000 (b) Interest Payable + 15,000 Interest Expense (+E) -15,000 (a) Journal Entry on November 1st (b) Adjusting Journal Entry December 31st Chapter 10 Homework – ACCT 220 7th Edition 2 M 10 – 9 E-Tech Initiatives Limited plans to issue $500,000, 10-year, 4 percent bonds. Interest is payable annually on December 31. All of the bonds will be issued on January 1, 2019. Show how the bonds would be reported on the January 2, 2019, balance sheet if they are issued at 97. Required: How will the bond be reported on the balance sheet if the bonds are issued at 97? Long-term Liabilities Bonds Payable Discount on Bonds Payable Carrying Value $500,000 (15,000) 485,000 or (2) show only the net amount, as follows: Long-term Liabilities Bonds Payable, Net $485,000 The discount is the excess of the face value over the issue price ($485,000 = 97% X $500,000 FV). M 10 – 10 Use the information from M 10 – 9 Assume the bonds are issued at 102. Required: How will the bond be reported on the balance sheet if the bonds are issued at 102? or (2) show only the net amount, as follows: E 10 – 7 Chapter 10 Homework – ACCT 220 7th Edition 3 On January 1, Applied Technologies Corporation (ATC) issued $500,000 in bonds that mature in 10 years. The bonds have a stated interest rate of 10 percent. When the bonds were issued, the market interest rate was 10 percent. The bonds pay interest once per year on December 31. Required: 1. Determine the price at which the bonds were issued and the amount that ATC received at issuance. 2. Prepare the journal entry to record the bond issuance. 3. Prepare the journal entry to record the first interest payment on December 31 assuming no interest has been accrued earlier in the year. Requirement 1 Because the stated interest rate was equal to the market interest rate, the bond would have been issued at face value, meaning a quoted price of 100. The amount received at issuance would be $500,000 x 100% = $500,000. Requirement 2: Journal Entry to Record the Issuance of the Bond. Requirement 3: Journal Entry to Record the payment of cash for Interest Expense Chapter 10 Homework – ACCT 220 7th Edition 4 PA 10 – 2 (Use the data from PA 10-1 provided below) Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. Apr. 30 Received $600,000 from Commerce Bank after signing a 12-month, 6 percent, promissory note. June 6 Purchased merchandise on account at a cost of $75,000. (Assume a perpetual inventory system.) July 15 Paid for the June 6 purchase. Aug. 31 Signed a contract to provide security service to a small apartment complex starting in September, and collected six months’ fees in advance, amounting to $24,000. Dec. 31 Determined salary and wages of $40,000 were earned but not yet paid as of December 31 Dec. 31 Adjusted the accounts at year-end, relating to interest. Dec. 31 Adjusted the accounts at year-end, relating to security service. Required: 1. Prepare journal entries for each of the transactions through August 31. 2. Prepare all adjusting entries required on December 31. 3. Show how the liabilities are reported on the balance sheet at December 31. 4. Omit this requirement. Requirement 1 April 30: Cash 600,000 Notes Payable (short-term 600,000 June 6: July 15: August 31: Chapter 10 Homework – ACCT 220 7th Edition 5 PA 10 – 2 Continued Requirement 2 December 31: December 31: Interest Expense ($600,000 x 6% x 8/12) 24,000 Interest Payable 24,000 December 31: Requirement 3 Balance Sheet: Current Liabilities Salaries & Wages Payable $40,000 Interest Payable $24,000 Deferred Revenue (Unearned Revenue) $8,000 Notes Payable $600,000 Total Current Liabilities $672,000 Chapter 10 Homework – ACCT 220 7th Edition 6 Question 1 (1 point) Listen M 10-2 The journal entry to record the sale includes a credit of $400 to Sales Tax Payable. Question 1 options: a) True b) False Question 2 (1 point) Listen PA 10-2 – Requirement 2 On December 31st, interest expense recognized on the note payable is $48,000. Question 2 options: a) True b) False Question 3 (1 point) Listen PA 10-2 – Requirement 1 On June 6, the journal entry to record the purchase of inventory includes a debit to Accounts Payable and a credit to Inventory. Question 3 options: a) True b) False Question 4 (1 point) Listen M 10-6 Part (b) Adjusting Journal Entry on December 31st The journal entry on Dec 31st, includes a debit to Interest Expense of $15,000 and a credit to Interest Payable of $15,000. Question 4 options: a) True b) False Question 5 (1 point) Listen M 10 – 9 Since the bond is issued at 97, the bond would be issued at a discount. Question 5 options: a) True b) False Question 6 (1 point) Listen M 10-1 – Part b Journal Entry to Record Revenue Earned from 1st Show The journal entry to record revenue earned after the 1st show includes a debit to Deferred Revenue (Unearned Revenue) and a credit to Service Revenue. Question 6 options: a) True b) False Question 7 (1 point) Listen Exercise 10 – 7 Requirement 2 Journal Entry to Record the Issuance of the Bond. The journal entry to record the sale of the bond includes a debit to Cash of $500,000 and a credit to Bond Payable of $500,000. Question 7 options: a) True b) False Question 8 (1 point) Listen M 10 – 6 Part (a) Journal Entry on November 1st to Record the Note The journal entry on Nov. 1st, to record the note, includes a debit to Note Payable and a Credit to Interest Payable. Question 8 options: a) True b) False Question 9 (1 point) Listen Exercise 10-7 Bond Payable is a liability account reported on the Balance Sheet. Question 9 options: a) True b) False Question 10 (1 point) Listen M 10 – 3 Net Pay is $40,375. Question 10 options: a) True b) False
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Cost Accounting

 

Cost Accounting

 

 

 

Course Name: Cost Accounting Student’s Name:
Course Code: ACCT 301 Student’s ID Number:
Semester: 1st CRN: 14589
Academic Year: 1445 H

 

For Instructor’s Use only

Instructions – PLEASE READ THEM CAREFULLY

  • The Assignment must be submitted on Blackboard (WORD format only) via allocated folder.
  • Assignments submitted through email will not be accepted.
  • Students are advised to make their work clear and well presented, marks may be reduced for poor presentation. This includes filling your information on the cover page.
  • Students must mention question number clearly in their answer.
  • Late submission will NOT be accepted.
  • Avoid plagiarism, the work should be in your own words, copying from students or other resources without proper referencing will result in ZERO No exceptions.
  • All answers must be typed using Times New Roman (size 12, double-spaced) No pictures containing text will be accepted and will be considered plagiarism.
  • Submissions without this cover page will NOT be accepted.

 

Assignment Question(s):                                                               (Marks 15)

Q1. Discuss with suitable examples why activity-based costing (ABC) is better than the traditional costing system. Provide a suitable numerical example of ABC in the manufacturing sector and show all the necessary calculations required under the ABC system.                                                        

                                                                                                                                                (3 Marks)

Note: Your answer must include suitable numerical examples showing all the calculations of the ABC system. You are required to assume values of numerical examples of your own and they should not be copied from any sources.                                                                                           (Chapter 7)                                                                                                                                                                    

Answer:

 Activity-based costing (ABC) is a system that assigns costs to the specific activities performed in a manufacturing or service delivery process. ABC attempts to trace costs more accurately to products or other cost objects than traditional costing methods.

Traditional cost accounting systems assign manufacturing production costs to individual products in inventory and cost of goods sold.

Traditional cost accounting methods are also used to allocate nonmanufacturing costs for some types of contractual reporting. For example, hospitals prepare cost reports for the government in which they allocate overhead to patient services. Also, defense contractors allocate nonmanufacturing overhead costs to products for cost reimbursement reports.

 

Comfort Corporation manufactures two models of office chairs, a standard and a deluxe model. The following activity and cost information has been compiled:

 

Number of Number of Number of
Product Setups Components Direct Labor Hours
Standard 12 8 255
Deluxe 28 12 245
Overhead costs $52,000 $78,000

Assume a traditional costing system applies the overhead costs based on direct labor hours. What is the total amount of overhead costs assigned to the standard model?

 

 

Total amount of overhead costs = [($52,000 + $78,000) ÷ (255 + 245)] × 255 = $66,300

Assume ABC costing system is used, Number of setups and number of components are identified as activity-­‐‑cost drivers for overhead. what is the total amount of overhead costs assigned to the standard model?

Setups: $52,000 ÷ (12 + 28) = $1,300

Components: $78,000 ÷ (8 + 12) = $3,900

Total amount of overhead costs = ($1,300 × 12) + ($3,900 × 8) = $46,800

 

 

Q2. “A non-routine decision is one that is taken in response to a non-repetitive, operational scenario.” Comment on this statement and explain with suitable examples the various types of non-routine operating decisions that a company makes under such a scenario. Support your answer with numerical examples along with qualitative considerations involved in making such decisions.                                                                                                     (4 Marks)      

Note: Your answer must include suitable numerical examples for various types of non-routine operating decisions. You are required to assume values of numerical examples of your own and they should not be copied from any sources.                                                                              (Chapter 4)                                                               

Answer:

Nonroutine operating decisions are not made on a regular schedule. Examples include:

1-accepts or reject a customer’s special order

2- keep or drop business segments

3- insource or outsource a business activity

4-constrained (scarce) resource allocation issues

Process for Making Nonroutine Operating Decisions

  1. Identify the type of decision to be made.
  2. Identify the relevant quantitative analysis technique (s).
  3. Identify and analyze the qualitative factors.
  4. Perform quantitative and/or qualitative analyses

Accept special order

Sunbelt Company produces 100,000 Smoothie blenders per month, which is 80% of plant capacity. Variable manufacturing costs are $8 per unit. Fixed manufacturing costs are $400,000, or $4 per unit. The blenders are normally sold directly to retailers at $20 each. Sunbelt has an offer from Kensington Co. (a foreign wholesaler) to purchase an additional 2,000 blenders at $11 per unit. Acceptance of the offer would not affect normal sales of the product, and the additional units can be manufactured without increasing plant capacity. What should management do?

Answer

Current situation Special order Total
Revenue 100,000*20 2,000,000 22,000 2,022,000
(-) Variable costs 100,000*8 (800,000) (16,000) (816,000)
= Contribution margin 1,200,000 6,000 1,206,000
(-) Fixed costs (400,000) Zero (400,000)
= Net income 800,000 6,000 806,000

Accept special order because profit increase 6,000

Make-or-buy decision

Baron Company incurs the following annual costs in producing 25,000 ignition switches for motor scooters.

Instead of making its own switches, Baron Company might purchase the ignition switches at a price of $8 per unit and he will save 10,000 of fixed costs. “What should management do?”

Make Buy Net income    Increase (Decrease)
Direct material 50,000 0 50,000
Direct labor 75,000 0 75,000
Variable manufacturing overhead 40,000 0 40,000
Fixed manufacturing overhead 60,000 50,000 10,000
Purchase price(25,000*8) 0 200,000 (200,000)
Total annual costs 225,000 250,000 (25,000)

Baron Company will incur $25,000 additional cost if switches are purchased. So, Making is better than buying.

 

Q3. ADLG Company has two support departments, SS1 and SS2, and two operating departments, OD1 and OD2. The company has decided to use the direct method and allocate variable SS1 dept. costs based on the number of transactions and fixed SS1 dept. costs based on the number of employees. SS2 dept. variable costs will be allocated based on the number of service requests and fixed costs will be allocated based on the number of computers. The following values have been extracted for the allocation:                               (4 Marks)

Support Departments Operating Departments
SS1 SS2 OD1 OD2
Total Department variable costs 16,000 19,000 105,000 68,000
Total department fixed costs 19,500 34,000 120,000 55,000
Number of transactions 50 55 250 140
Number of employees 18 24 47 38
Number of service requests 37 22 26 32
Number of computers 20 25 31 37

You are required to allocate variable and fixed costs.                               (Chapter 8)

Answer:

Allocation of variable SS1 :-

Allocation of variable ss1 to OD1 = 16,000 * (250/(250+140)) = 10,256

Allocation of variable ss1 to OD2 = 16,000 * (140/(250+140)) = 5,744

Allocation of fixed SS1 :-

Allocation of fixed ss1 to OD1 = 19,500 * (47/(47+38)) = 10,782

Allocation of fixed ss1 to OD2 = 19,500 * (38/(47+38)) = 8,718

Allocation of variable SS2 :-

Allocation of variable ss2 to OD1 = 19,000 * (26/(26+32)) = 8,517

Allocation of variable ss2 to OD2 = 19,000 * (32/(26+32)) = 10,483

Allocation of fixed SS2 :-

Allocation of fixed ss2 to OD1 = 34,000 * (31/(31+37)) = 15,500

Allocation of fixed ss2 to OD2 = 34,000 * (37/(31+37)) = 18,500

 

 

 

 

 

Q4. JKL Company processes a direct material and produces three products: P1, P2, and P3. The joint costs of the three products in 2018 were SAR 120,000. The total number of units for each product and the selling price per unit is given below:                                         (4 Marks)

Product Units Selling Price per unit
P1 55,000      SAR 70
P2 34,500      SAR 58
P3 10,500      SAR 44

You are required to use the physical volume method and sales value at the split-off method to allocate the joint costs to each product.                                                             (Chapter 9)

Answer:

Allocation of joint cost based on physical measures:-

Allocation to P1 = 120,000 * 55,000 / (55,000+34,500+10,500) = 66,000

Allocation to P2 = 120,000 * 34,500 / (55,000+34,500+10,500) = 41,400

Allocation to P3 = 120,000 * 10,500 / (55,000+34,500+10,500) = 12,600

 

 

 

Allocation of joint cost based on sales value at split off point:-

Sales value at split off point (P1) = 55,000 * 70 = 3,850,000

Sales value at split off point (P2) = 34,500 * 58 = 2,001,000

Sales value at split off point (P3) = 10,500 * 44 = 462,000

Total sales value                                                   = 6,313,000

 

Allocation to P1 = 120,000 * 3,850,000 / (3,850,000+2,001,000+462,000) = 73,182

Allocation to P2 = 120,000 * 2,001,000 / (3,850,000+2,001,000+462,000) = 38,036

Allocation to P3 = 120,000 * 462,000 / (3,850,000+2,001,000+462,000) = 8,782

 

Εικονικά καζίνο της Ελλάδας το 2024

Η βιομηχανία των διαδικτυακών καζίνο στην Ελλάδα βιώνει μια φάση συνεχούς βελτίωσης, η οποία έχει γίνει μια σημαντική ανακάλυψη στον καινοτόμο κλάδο της ψυχαγωγίας της χώρας. Ως αποτέλεσμα της προόδου της τεχνολογίας και της αυξημένης διαθεσιμότητας του Διαδικτύου, παρατηρείται αύξηση της προσοχής στις πλατφόρμες διαδικτυακών καζίνο μεταξύ των Ελλήνων. Η προαναφερθείσα δυναμική βιομηχανία όχι μόνο ικανοποιεί την επιθυμία των πολιτών της περιοχής για ψυχαγωγία, αλλά και προσελκύει παγκόσμιους συμμετέχοντες χάρη στις καινοτόμες λύσεις ψυχαγωγίας, τις αξιόπιστες και φιλικές προς το χρήστη διεπαφές και μια εκτενή επιλογή καταστημάτων ψυχαγωγίας. Περισσότερα άρθρα σχετικά με τον διαδικτυακό τζόγο στην Ελλάδα στον ιστότοπό μας https://znaki.fm/el/casinos/, η οποία έχει όλα όσα χρειάζεστε μέχρι την έναρξη του παιχνιδιού.

Ανταμοιβή

Δημοτικότητα

Μπόνους στη δεύτερη κατάθεση

Μέτρια

Ανταμοιβές τρίτης κατάθεσης

Μέσος όρος

Ανταμοιβές αρχικής κατάθεσης

Υψηλό

Μπόνους χωρίς κατάθεση

Μεγάλο

Βραβείο καλωσορίσματος

Πολύ ψηλός

Το τμήμα χρημάτων της ροής του παιχνιδιού εξακολουθεί να παρουσιάζει υψηλή αύξηση. Τα έσοδα από τα διαδικτυακά καζίνο στην Ελλάδα αυξάνονται ραγδαία, αντανακλώντας τον αυξημένο ενθουσιασμό των πελατών και τις βελτιωμένες επενδύσεις στον κλάδο της τεχνολογίας. Αυτή η ξαφνική αύξηση των κερδών υποδηλώνει μια ισχυρή εξέλιξη του ρεύματος, η οποία υποστηρίζεται από νομικές αναδιαρθρώσεις, βελτιωμένες ρυθμιστικές συνθήκες και ενσωμάτωση προηγμένων τεχνολογιών. Μαζί, αυτά τα στοιχεία παρέχουν ένα ασφαλές και εντυπωσιακό περιβάλλον για τους παίκτες, ενώ παράλληλα συμβάλλουν σημαντικά στην εθνική οικονομία μέσω της φορολογίας και της απασχόλησης. Η δυναμική πρόοδος στον τομέα του διαδικτυακού τζόγου στην Ελλάδα δεν αλλάζει μόνο τη βιομηχανία της ψυχαγωγίας.

Ελλάδα ανταμοιβές διαδικτυακού τζόγου

Ανταμοιβές στον εικονικό τζόγο — Αυτές είναι ειδικές επιλογές που προσφέρουν στους παίκτες επιπλέον πλεονεκτήματα, όπως δωρεάν περιστροφές, κεφάλαια μπόνους στον λογαριασμό τυχερών παιχνιδιών ή επιστροφή μέρους των χρημάτων που δαπανήθηκαν. Ένα από τα βασικά πλεονεκτήματα τέτοιων μπόνους είναι η ευκαιρία να ξεκινήσετε να παίζετε μια ποικιλία παιχνιδιών χωρίς να χρειάζεται να χαρίσετε τα προσωπικά σας οικονομικά, γεγονός που μειώνει τον κίνδυνο και δημιουργεί καλύτερο επαγγελματισμό στα παιχνίδια. Επιπλέον, οι ανταμοιβές μπορούν να βελτιώσουν σημαντικά τις πιθανότητες νίκης δίνοντας στους συμμετέχοντες περισσότερο υλικό για να διασκεδάσουν. Η χρήση μπόνους επιτρέπει στους αρχάριους να εξοικειωθούν με την ποικιλία της ψυχαγωγίας του καζίνο και να σκεφτούν τις τακτικές παιχνιδιού χωρίς οικονομικές απώλειες.

Δώρο χωρίς κατάθεση

Μπόνους χωρίς κατάθεση— είναι μια ευκαιρία που προσφέρει στους πελάτες να λάβουν κάποιο ποσό χρηματοδότησης μπόνους ή δωρεάν περιστροφές χωρίς την απαίτηση να δώσουν τα δικά τους κεφάλαια σε μια έγκυρη συμμετοχή. Αυτό το είδος ανταμοιβής είναι μια εξαιρετική ευκαιρία να εξοικειωθείτε με τη διασκέδαση του εικονικού καζίνο και τις δυνατότητές του χωρίς χρηματικές απειλές.

Μπόνους καλωσορίσματος

Βραβείο καλωσορίσματος — Δεν είναι μια ασυνήθιστη προώθηση για πρώιμους χρήστες, η οποία συχνά περιλαμβάνει FS, χρήματα επίδειξης ή και τα δύο. Το δώρο καλωσορίσματος παρέχεται μία φορά μετά την εγγραφή στη διαδικτυακή πύλη του καζίνο και έχει ως στόχο να παρακινήσει τους νεοφερμένους να ξεκινήσουν να παίζουν.

Μπόνους στην αρχική κατάθεση

Μπόνους στην αρχική κατάθεση — Αυτή είναι μια προσφορά που πολλαπλασιάζει το ποσό της αρχικής κατάθεσης του παίκτη με το επιλεγμένο %, το οποίο καθορίζεται στους κανόνες της προσφοράς. Για παράδειγμα, εάν ένα καζίνο προσφέρει 100% μπόνους στην αρχική κατάθεση, αυτό σημαίνει ότι το μέγεθος της κατάθεσης του παίκτη θα πολλαπλασιαστεί επί 2. Αυτός ο τύπος δώρου παρακινεί τους παίκτες να ξεκινήσουν το παιχνίδι με ένα σταθερό bankroll, αυξάνοντας τις πιθανότητές τους για κερδίζοντας.

Κουλοχέρηδες σε διαδικτυακά καζίνο στην Ελλάδα

Τα σύγχρονα διαδικτυακά καζίνο στην Ελλάδα παρέχουν στους χρήστες τους μια τεράστια ποικιλία παιχνιδιών που δημιουργήθηκαν από κορυφαίους κατασκευαστές. Αυτό δίνει στους παίκτες πρόσβαση σε μια επιλογή από κουλοχέρηδες εξαιρετικής ποιότητας με εξαιρετικά γραφικά, καλά μελετημένα σενάρια και καινοτόμες δυνατότητες παιχνιδιού. Στη γκάμα των εικονικών καζίνο στην Ελλάδα μπορείτε να βρείτε τα ακόλουθα είδη παιχνιδιών:

  • Επιτραπέζια παιχνίδια – αυτός ο τύπος περιλαμβάνει παιχνίδια όπως ρουλέτα, online blackjack, online μπακαρά και βίντεο πόκερ. Αυτές οι ψυχαγωγίες προσφέρουν στους παίκτες την ευκαιρία να δοκιμάσουν τις προσωπικές στρατηγικές τους ικανότητες και τις δεξιότητες λήψης αποφάσεων.
  • Ζωντανά παιχνίδια – αυτά τα παιχνίδια παρέχουν την ευκαιρία να παίξετε με πραγματικούς αντιπροσώπους σε λειτουργία σε πραγματικό χρόνο μέσω ζωντανής ροής, δημιουργώντας την ατμόσφαιρα ενός πραγματικού καζίνο.
  • Το βίντεο πόκερ είναι ένα παιχνίδι που συνδυάζει στοιχεία πόκερ με μορφή κουλοχέρη, προσφέροντας στους χρήστες μοναδικούς συνδυασμούς πόκερ επιλεγμένους στο χέρι.
  • Οι κουλοχέρηδες είναι η πιο δημοφιλής μορφή παιχνιδιών στα διαδικτυακά καζίνο, η οποία περιλαμβάνει τόσο τους κλασικούς διαδικτυακούς κουλοχέρηδες όσο και τους σύγχρονους κουλοχέρηδες βίντεο με πολλές γραμμές νίκης, επιπλέον κουλοχέρηδες και δωρεάν περιστροφές.
  • VIP παιχνίδια – αυτή η κατηγορία περιλαμβάνει μια ποικιλία από κληρώσεις, κίνο, ξυστά και πολλά άλλα που δεν περιλαμβάνονται στις κανονικές μορφές καζίνο.

Η γκάμα της ψυχαγωγίας στο διαδικτυακό καζίνο της Ελλάδας αλλάζει συνεχώς, δίνοντας στους παίκτες τις πιο πρόσφατες και πιο εντυπωσιακές επιλογές ψυχαγωγίας. Χάρη σε αυτό, ο καθένας μπορεί να βρει ένα παιχνίδι για τον εαυτό του, ανεξάρτητα από τις προτιμήσεις του στον τζόγο.

Μεταφορές χρημάτων

Τα συστήματα πληρωμών στα διαδικτυακά καζίνο διαδραματίζουν σημαντικό ρόλο στη διασφάλιση της άνεσης και της ασφάλειας των οικονομικών συναλλαγών για τους παίκτες. Όσο περισσότερα συστήματα πληρωμών υποστηρίζει ένα διαδικτυακό καζίνο, τόσο το καλύτερο για τους παίκτες, γιατί τους δίνει τη δυνατότητα να επιλέξουν μια πολύ άνετη και βολική οικονομική υπηρεσία. Από παραδοσιακές τραπεζικές και πιστωτικές κάρτες (όπως Visa/Mastercard) έως ενημερωμένα διαδικτυακά πορτοφόλια (όπως PayPal, Skrill, Neteller) και κρυπτονομίσματα (Bitcoin, ETH), υπάρχει μια μεγάλη γκάμα επιλογών για κατάθεση και ανάληψη κερδών . Εάν ενδιαφέρεστε για περισσότερες πληροφορίες σχετικά με την Ελλάδα, μεταβείτε στην έγκυρη διαδικτυακή πύλη Znaki.FM και αναζητήστε χρήσιμα άρθρα.

Η παρουσία μοναδικών επιλογών πληρωμής επιτρέπει σε κάθε παίκτη να βρει μια πιο άνετη μέθοδο, λαμβάνοντας υπόψη αυτές τις επιλογές ως την ώρα των εργασιών, το ποσοστό ανά συναλλαγή, τη δυνατότητα εργασίας στην επιλεγμένη χώρα και το επίπεδο ανωνυμίας. Ορισμένοι παίκτες προτιμούν τη χρήση ηλεκτρονικών λογαριασμών λόγω της ταχύτητας και της ευκολίας τους, ενώ οι χρήστες μπορούν να επιλέξουν κρυπτονομίσματα λόγω του μεγαλύτερου επιπέδου ανωνυμίας και ασφάλειας.

Καζίνο Διαδικτύου που προσφέρουν ένα ευρύ φάσμα οικονομικών μεθόδων πληρωμής και επιδεικνύουν την ικανότητά τους να προσαρμόζονται στα αιτήματα και τις συνθήκες όλων των παικτών, δίνοντας έμφαση στον επαγγελματισμό και το υψηλό επίπεδο υπηρεσιών τους.

Υπεύθυνο gaming

Το υπεύθυνο παιχνίδι στα διαδικτυακά καζίνο είναι ένας σημαντικός κανόνας που βοηθά στην παροχή ενός ασφαλούς και υπεύθυνου περιβάλλοντος παιχνιδιού για τους παίκτες. Αυτή η αρχή περιλαμβάνει την αποδοχή ότι ο τζόγος είναι μια μορφή ψυχαγωγίας που δεν πρέπει να επηρεάζει αρνητικά την κανονική ζωή ή την οικονομική κατάσταση του παίκτη. Τα διαδικτυακά καζίνο υπεύθυνων παιχνιδιών παρέχουν μια επιλογή εργαλείων και τοποθεσιών που βοηθούν τους παίκτες να ελέγχουν τη συμπεριφορά τους στα παιχνίδια.

corporate charter with the state of California

corporate charter with the state of California

David Walker and Robert Hudson were best friends and business partners. They paid $500,000 in cash for an old warehouse. Later, they received an appointment as promoters for a new corporation that would manufacture artificial arms. The corporation need a large production facility, and David and Robert sold the warehouse they owned for $800,000 worth of stocks in the new corporation once it was formed.

Later, the corporation was formed and the shareholders discovered just how much David and Robert paid for the facility. How much of the $800,000 in stocks is the new corporation entitled to cancel. Discuss.

Jeff Case, Mary McDonald, and Jen McManus tried to create a corporation in order to produce electric scooters. They satisfied all of the requirements, but did not file the corporate charter with the state of California. They believed that a valid corporation had been formed and conducted business as a corporation.
After seven years, the corporation became bankrupt. The creditors of the corporation would like to hold each of the three owners of the business personally liable. Can they? Discuss

Comparison of Diversity, Equity, and Inclusion across industries Annotated Bibliography

Comparison of Diversity, Equity, and Inclusion across industries

DEI Annotated Bibliography

Scenario:

Leadership is hosting a panel discussion titled: Comparison of Diversity, Equity, and Inclusion across industries. You are on the diversity committee and have been assigned to share resources with attendees. Find six credible academic sources about DEI in your own industry or one industry listed below. Be sure the sources offer a comparison of diversity, equity, and inclusion with a clear focus on how each is different from the other in theory and practice. Prepare an annotated bibliography for attendees in one of the industry options below:

  • Finance
  • Hospitality
  • Technology
Instructions:

For each source (6 total), include an annotation that meets the following criteria:

  • 2 to 4 sentences to summarize the main idea(s) of the source.
  • What are the main arguments made about diversity, equity, inclusion, and belonging? What distinction is made between diversity, equity, and inclusion? How are they compared and contrasted in this source?
  • What is the point of this source? To inform, persuade, share innovative thinking, to contradict popular beliefs?
  • What topics are covered? DEI (Diversity Equity Inclusion)? Justice? Historical perspective? Current events from a legal perspective?
  • Compare the source information.
  • How does it compare with other sources about DEI in your bibliography?
  • Is this information reliable? Current? Related specifically to the industry chosen for this assignment?
  • How has the information in this source added or enhanced your understanding of Diversity Equity and Inclusion?
  • 1 or 2 sentences to reflect on the source.
  • Was this source helpful to you?
  • How can you use this source for your presentation?
  • Has it changed how you think about DEI?
Requirements:
  • A title page
  • The annotated bibliography begins on its own page with the word “References” bolded and centered at the top of the page.
  • Each entry begins with an APA reference for the resource with the annotation appearing directly beneath. The entire annotation is indented 0.5 inches from the left margin.
  • Entries are listed in alphabetical order. The entire document is typed in one of the six approved font styles and sizes and is double spaced. There is no additional space between entries.

organization’s appraisals/Performance appraisals

organization’s appraisals/Performance appraisals

1.  The method of training used can affect the behavior and cognitive learning of the audience; therefore, in meeting the needs of the audience, you must consider the various methods of how training is delivered (i.e., traditional vs. web-based). Of the traditional types of methods, which would you select for your organization? Why

2. Do you think performance appraisals still serve  a purpose in management efforts? How often does your organization conduct performance appraisals? Do you think your organization’s appraisals are beneficial to you and the company? How can they be improved?

3. Performance appraisals are used to identify deficiencies in employees’ on-the-job performance, which leads to recommended training and development; however, there are some legal issues or concerns that can develop if proper training is not provided. How does your organization document that employees have been provided proper training, have successfully completed the training, and are actively applying the learned material within their day-to-day duties and responsibilities?

President Assad and President Obama

President Assad and President Obama

Why did Assad Win? Was President Obama Correct to announce that “the time has come for President Assad to step aside” in Aug. 2011? What should the U.S. have done? Cite 4-5 sources minimum.

Instructions:

Make sure to use footnotes and to add a “List of Sources” at the end of your essay.

These papers should be grammatically and syntactically correct and without typographical errors. Include the question you are answering on the title page so both you and I will be sure which question you are addressing. Special attention will be given to the thesis paragraph. Make it succinct and preview how you will argue your paper. Always end with a concluding paragraph that sums up your argument.

Citations: Use footnotes, or what is called the “Notes and Bibliography” form of citation for your references (not the internal: “author date” style common in the social sciences). The first citation of a work should be complete and subsequent citations abbreviated. Read about how to use this form of citation at Quick Guide of the Chicago Manual of Style. Learn how to use footnotes (not endnotes on “Word.”

List of Sources: Be sure to add a “List of Sources” at the end of your essay, in which you list all the sources that you cite. Each article must be referenced in full. Consult the website of the Chicago Manual of Style to do this correctly. Make sure you cite internet sources correctly as well.

 

Materials

James Gelvin, The New Middle East, pp. 51-82.

Joshua Landis, Why Asad Is Likely to Survive to 2013. Middle East Policy, (19:1 Spring 2012) pp 72-85. http://www.mepc.org/journal/middle-east-policy-archives/syrian-uprising-2011-why-asad-regime-likely-survive-2013

https://obamawhitehouse.archives.gov/blog/2011/08/18/President-obama-future-syria-must-be-determined-its-people-President-bashar-al-assad

Aron Lund, The Free Syrian Army Doesn’t Exist, Syrian Comment, 16 March 2013. https://www.joshualandis.com/blog/the-free-syrian-army-doesnt-exist/

The No. 2 man at the CIA, Mike Morell, explains why the U.S. government fears the breakup of the state of Syria and the collapse of the central government. 60 Minutes, CBS (Sept. 15, 2013) “The Briefer: Ex-CIA No. 2 on Syria crisis https://www.cbsnews.com/news/the-briefer-ex-cia-no-2-on-syria-crisis/

Joshua Landis, “America’s Failure — and Russia and Iran’s Success — in Syria’s Cataclysmic Civil War,” Interviewed by John Judis for TPM, January 10, 2017. [6] http://talkingpointsmemo.com/cafe/americas-failure-russia-success-in-syrias-war

“Libya’s civil war: The four-year descent from Arab spring to factional chaos,” Jan. 10, 2015. Economist. http://mideastresources.blogspot.com/2015/01/libyas-civil-war-four-year-descent-from.html

“The Arab Winter,” The Economist, Jan 2016. http://mideastresources.blogspot.com/2016/01/the-arab-winter-economist-jan-2016.html

https://www.foreignaffairs.com/issues/2018/97/5 Mark Lynch, The New Arab Order,” Foreign Affairs, Sept/Oct 2018

Graham Allison, “The Myth of the Liberal Order: From Historical Accident to Conventional Wisdom, Foreign Affairs, Thursday, June 14, 2018. https://mideastresources.blogspot.com/2018/08/the-myth-of-liberal-order-graham.html

Bacevich and Mearsheimer on U.S. Policy in the Middle East, Lobelog, January 2017. http://lobelog.com/bacevich-and-mearsheimer-on-u-s-policy-in-the-middle-east/

Mark Lynch, “New Arab World Order,” Carnegie Endowment, Aug 2018. https://carnegieendowment.org/2018/08/16/new-arab-world-order-pub-77056?utm_source=ctw&utm_medium=email&mkt_tok=eyJpIjoiTW1RMU1XVm1NR1kwT0RNdyIsInQiOiJGSmtwc3dZOEF1aEVEWFlnSXlycTFuTmM2YkdEMnhlRDc2WUkzRngydGZ4d0hhSko4dW5neFhMS0R5akN3TzhwYzdtOFlEdnU1ZjB0Z0N0WEVjUitaR2RCazFwajNVY2hYVExkbHJEd1VRT1wvbEdHOU9IXC9sRHZOa2kya1BDZER1SHRsUmYyXC9nSXRaRWV3Q0ZMMU96WWc9PSJ9

Write 800 words at least to answer this question:

 

Applicant Narrative

Applicant Narrative

The narrative section of the application gives each applicant the unique opportunity to present themselves to the selection committee in their own words. Include your educational goals and how you will use the funding. The committee uses the narrative to determine an applicant’s ability to organize their thoughts and present themselves in a clear and concise manner. Please consider that this narrative will have significant weight during the selection process. The narrative should be between 1 and 2 typed, double-spaced pages in length.

Educational Goal:  once graduate with my master’s I would love to work in human resources, health insurance, or a position involving advocacy.

started my MBA in health care management and receiving a scholarship, would be able to cover much of the tuition costs associated with the degree program, reducing the program’s total cost. The most obvious financial benefit of a scholarship is the ease of financial burden that it can provide to me. By covering a large portion of the tuition costs associated with the program, the scholarship would reduce the amount of money I would have to pay out of pocket and would also help me to reach my educational dreams of assisting people in need. I could focus more on my studies, potentially leading to better academic performance and a higher chance of success in the program. This could help me to gain the skills and knowledge necessary to become more equipped to help those in need.

 

Organizational Description

Organizational Description

This paper will develop a case based on a real situation in a real organization, preferably the organization where you presently work. Your paper must include both a description and an analysis. You MAY select the organization in which you work or one with which you are familiar. It is preferable to be in a position to obtain first-hand information about your selected organization. If you do not have the necessary access, you will be expected to develop your paper on the basis of second-hand information in periodicals, etc. The following is the required outline for your paper:

1)Organizational Description

  • Background information, including
    • environment
    • domain and task design
    • role relationships
    • control systems
    • information technology
    • organizational goals
    • size
    • blueprint for growth
  • Situation description, including
    • the nature of the task
    • the people involved
    • formal and informal relationships
    • relevant organization structure
    • prior events relative to the situation
  • Discussion of organizational effectiveness, including
    • organizational behavior
    • work and efficiency
    • adaptability of the organization

2) Organizational Analysis (using the concepts learned in this course)

  • Level of organizational effectiveness
  • Causes for organizational effectiveness
  • Mechanisms for change

3)Proposed Organizational Chart

4)Conclusions and Recommendation

5) Reference page

psychology

psychology

There are many beliefs about psychology that are commonly held by the general public, despite the fact that they are
not generally supported by scientific research. Often, people evaluate how likely these claims are to be true based upon
their personal experience, anecdotes or stories, and how well the claims match their intuitions about human behavior,
thoughts, and feelings. Scientists test the accuracy of these claims by systematically collecting and analyzing these
observations (i.e., data) to make determinations about what is true.
In this assignment, you are going to be a psychological detective. Below are five common beliefs that have been
questioned by many psychologists. You will pick ONE of the questionable claims. Your job is to find two empirical
research articles that scientifically test some aspect of your chosen claim, and to use that evidence to evaluate the
claim’s support (or lack thereof). For each of the claims, some suggested keywords to begin your search are provided
(you likely will need to search other terms, as well), along with a sample empirical research article addressing this claim