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Course: DEP 3053, Spring 2011
School: University of Florida
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3 DEP3053 Exam Study Questions Spring 2011 Exam 2: Wed. March 30-bring a #2 pencil Exam Notes: *All lecture material is important. Be sure to review text-related material that corresponds to lectures & text material identified in class (and study guide) but not covered in lecture. Exam format: Multiple choice + short answer The topics and questions listed below reflect all the topics/issues that you are...

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3 DEP3053 Exam Study Questions Spring 2011 Exam 2: Wed. March 30-bring a #2 pencil Exam Notes: *All lecture material is important. Be sure to review text-related material that corresponds to lectures & text material identified in class (and study guide) but not covered in lecture. Exam format: Multiple choice + short answer The topics and questions listed below reflect all the topics/issues that you are responsible for. You should also study those sections of the book that overlap with the notes, but emphasis will be given to the notes An asterick* means that this material was not covered in class but you are responsible for itFor these *text book sections focus on terms in bold and major concepts and findings. List of Topics Covered Chapter 9 Intelligence What is intelligence? o No clear consensus Different theorists have different ideas about which attributes are core aspects of intelligence o Piaget defined as adaptive thinking or action. Is intelligence a single trait or separate skills? How is this examined or tested? o Both, but some early intelligence researchers believed it was one or the other. o Measured through factor analysis Identifies clusters of tests or factors that are highly correlated with one another and unrelated to other test items Each factor represents a distinct mental ability How did the following people describe the structure of intelligence: Binet, Thurstone, Spearman, Catell, Horn (crystallized vs. fluid intelligence), Carroll o Binet: High intelligence was a higher mental age (MA) than physical age ; used a test that measured school performance (questions on information, picture completion, similarities, picture arrangement, and comprehension) o Thurstone: Found seven factors called primary mental abilities that make up Spearmans idea of g. Spatial ability, perceptual speed, numerical reasoning, verbal meaning, word fluency, memory, inductive reasoning o Spearman: combines general (g) and specific (s) intelligences; 2 factor model with g at the top and different subskills linked to g o Catell + Horn: 2 dimensions of intellect: fluid and crystallized intelligence Fluid: basic skills associated with thinking Biological basis Reasoning, spatial orientation, speed, flexibility Crystallized: knowledge learned from culture (game show knowledge) Environmental basis Verbal knowledge, wisdom, practical problem solving o Carroll: three-stratum theory of intelligence Intelligence is a pyramid with g at the top, eight broad intellectual abilities at the second level, and narrower domains of each secondstratum ability at the third stratum Hierarchical models show intelligence as both a general mental ability and a number of specific abilities *See Sternberg (Triarchic theory) & Gardner(Multiple Intelligences) (pp. 348-351) o Sternberg: triarchic theory of intelligence emphasizes three aspects of intelligence: context, experience, and information-processing skills Context: what is seen as intelligent in one culture may not be so in another culture; intelligent people can adapt to or shape their environment to suit themselves better Experiential: experience with a task helps determine whether the persons performance qualifies as intelligent behavior Novel tasks are best for measuring intelligence because they require thought and conscious information processing Automatization: developing automatic routines for performing everyday tasks accurately and efficiently Componential (Information-Processing): how a person produces intelligent responses to problems Some people are faster processers than others o Gardners Theory of Multiple Intelligences Humans display at least seven distinctive kinds of intelligence that are each linked to a separate part of the brain (language, spatial, mathematic, artistic, interpersonal, etc) Damage to one part of the brain usually only affects one ability Savant individuals provide evidence that these abilities develop independently o Mentally retarded people with one extraordinary talent How does the structure of intelligence change with age? o Early childhood = general intelligence o With age comes development of specific abilities How is intelligence measured? IQ test What is the difference between the traditional mental age and deviation IQ score? o Traditional mental age Measure of intellectual development that reflects the level of age graded problems a child is able to solve If a child passes all items at the 5 year old level but none at the 6 year old level, his MA is 5 years o Deviation IQ Reflects how well or poorly a person does compared to others his age Average IQ = 100 for a given age, standard deviation = 15 pts Same IQ score at different ages has the same statistical meaning *what are the characteristics of standard IQ tests o Traditional IQ assessment IQ = (mental age/chronological age) x 100 Mental age = average age associated with a given score Problem: same IQ at different ages not equivalent 5/4 and 15/12 are both IQ of 125 Is intelligence stable over time? o Early developmental tests (in infancy) do not predict higher IQ later in life Infant attention (habituation rate) does predict higher IQ o Intelligence is fairly stable across childhood Correlations across time ~ .50-.80 More stability with age More stability with shorter intervals How is it related to academic, occupational, and psychological success? o Academic Correlation between IQ scores and current/future grades at school is about .50 Higher IQ = less likely to drop out of school, more likely to complete college o Occupational Professional and white collar workers score higher than blue collar workers on IQ tests Average IQ for an occupation increases as the prestige of the occupation increases IQ also predicts job performance (success and productivity) Correlation is ~ .50 *See Terman study (p. 358-359) o Psychological Terman study: 1500 children with IQs of 140 or higher Learned to walk/talk early, above average general health, more emotionally and morally mature, more likely to take on leadership roles Twice as likely as nongifted peers to feel socially isolated and depressed As adults, 88% were working in professional jobs and few had problems with health, alcoholism, or delinquent behavior The most well adjusted participants had supportive parents What role do genes and environment play in individual differences in intelligence? o Genes Twin studies IQ correlation higher for MZ twins than DZ and non-twin siblings (MZ twins share 100% of genes, DZ only 50%) Adoption studies Adoptive childrens IQ are more highly correlated with the IQ of their biological parents than with their adoptive parents How are these influences reflected in behavioral genetic studies? o Heritability: ~50% In the Skodak & Skeels study? Do adoptive parents influence childrens IQ? o Shodak & Skeels Compared adoptive children to birth and adoptive mothers Birth mom: average IQ = 85 Adoptive mom: average IQ = 120 Child IQ = 110 Results show child IQ closer to adoptive mom IQ but had a higher correlation with birth mom Shows genetics play a role (higher correlation) and environment (IQ closer to adoptive mom, enriched environment) What role does the home environment (home scale) have on IQ? o Characteristics of home environment (HOME) Parental involvement Age appropriate play materials Variety of daily stimulation o Reflects both genetic and environmental influences Brighter parents more likely to provide stimulating home environment o Effects stronger in biological families than adopted Genes and environment play a role o HOME still has an effect after accounting for moms IQ Are academic intervention programs successful in influence of IQ (e.g.,head start) o Head Start Provided disadvantaged children with equal education that their middle class peers were getting Effects on IQ: IQ originally increased but later decreased after a year or two of grade school Children who participated in the interventions improved their academic achievement and were more likely to succeed What is the Flynn effect? o Average IQ has increased about 3 points per decade since 1940 Worldwide improvements in education Improvements in nutrition and healthcare *see pp.373-376 o Learning to Learn Provided parents with updates about childrens progress Emphasized that a partnership between home and school was necessary Children involved in LTL made better grades in academic subjects and were less likely to have failed a grade than Head Start Shows that parental involvement is a key factor in success o Two generation interventions Stimulate childrens intellectual development through preschool education Assist parents to move out of poverty *Creativity pp. 377-381 o Creativity: the ability to generate novel ideas and innovative solutions o Structure of intellect model J.P. Guilford Creativity represents divergent rather than convergent thinking Divergent thinking seems to be more heavily influenced by home environment than genes o Investment Theory Sternberg and Lubart Creative people often invest themselves in an idea that is novel and may be resisted, but with persistence the product can be highly valued Depends on six resources Intellectual resources Knowledge Cognitive style Personality Motivation A supportive environment Chapter 10 Language Development Prelinguistic development, child-directed speech, joint attention, babbling, cooing o Child directed speech: motherese taking on a different tone, using simpler words when talking to children o Babbling: repeated consonant-vowel sounds 6-10 months o Cooing: long vowel-like sounds 2-4 months o Gestures: start around 8 months, pointing at 11 months Semantic development-first words, vocabulary size, overextension, naming spurt, fast mapping o First words 10-12 months o Vocab size 1st 50 words by 18 months 10,000 words by 6 years 20,000 words by 8 years 40,000 words by 10 years o Overextension: using the same word to refer to many things Example: referring to many four legged animals as doggies o Naming spurt: using words as symbols, begins around 18 months o Fast mapping: starts around 13-15 months Associate new word with meaning after heading the word only a few times How do children determine word meaning?/ o Recognition of familiar words (own name) o Understanding reference: receptive language 6 months, reference to familiar words (mommy, daddy) o Expressive language productive vocab Nouns, names, events, modifiers (cold) What is the difference between the constraints position and the social pragmatic view? o Constraint: innate language specific mechanisms Limit hypotheses about what the word means Children use constraints to reject a 2 nd label for object with a name already associated with it Stop overextending when learn the correct word o Social pragmatic view: constraints not needed Social and cognitive cues help identify intended referent Understand adults intentions Use social cues: eye gaze, pointing, joint attention Joint attention associated with vocab development Autistic children deficits in above cues result in deficits in vocab development What are the mutual exclusivity, taxonomic organization, whole object constraints ? o Mutual exclusivity: object has 1 label associated with it o Taxonomic constraint: word refers to entire category of objects o Whole object assumption: new word refers to entire object How do constraints help solve the problem of reference? o Problem of reference: determining speakers intended meaning Use constraints to narrow definition to one object Grammatical development What is the pattern of early grammatical development? o Holophrastic Period (10-12 months) 1 word utterances may represent a more complex idea Mom may really mean mom pick me up o Preschool Period (2.5 years to 5 years) Telegraphic speech (2 years) Stage 1 Simple sentences Grammatical morphemes (Stage 2) U shaped learning (3 years) using -ing, -ed, etc. Overregularization Stage 3 (still 3 years old) Negation I dont want to go to bed Auxillary verbs helping verbs (am going, did say) Forming questions Wh- questions Stage 4 (4-5 years) Coordination use verbs once (Im going to school and to the party.) Passives understand and use Stage 5 (5 years) grammar is good Embed sentences, use relative clauses What are overregularizations? o use Overextending of grammatical morphemes Reflects bottom of U in U-shaped learning How do children learn to negate sentences? o Parental correction, U shaped learning What are later achievements in language development in middle childhood/adolescence o Middle childhood More complex structures, make inferences o Adolescence Abstract words THEORIES OF GRAMMATICAL DEVELOPMENT What is Universal Grammar (UG) linguistic universal vs. parameters o Universal grammar Linguistic universal: all languages share certain properties Parameters: language features that can be on or off in different languages Why did Chomsky propose UG is needed? o Chomsky believed all languages are too complex to be taught entirely by parents or discovered by trial and error processes by cognitively immature toddlers and infants Said UG is the only way we can understand rules of language What is a LAD? o Language Acquisition Device Specific language learning mechanism General learning (reinforcement/equilibriation) too weak Language different than cognitive development According to Chomsky what is the quality of childrens linguistic input like? o Grammar is innate Extremely complex Children hear grammatically incorrect sentences Explicit corrections of mistakes are rare When corrected, children ignore General learning is too weak to learn complex system What evidence supports nativists claims? o Linguistic universals: children all over the world reach linguistic milestones at about the same age, despite cultural differences in the structure of their languages Must be guided by some species-specific biological mechanism o Language is species specific No other species on earth can spontaneously develop language Williams syndrome, critical periods, universality. o Critical period Human beings are most proficient at learning language before they reach puberty o Children who have Williams syndrome Low IQ, high grammatical abilities Supports separation of cognition and language o Universality: see linguistic universals How do children respond to parental corrections? o Usually ignore What is the difference between explicit vs. implicit corrections? o Explicit: No, thats wrong! o Implicit: correcting the grammar when mirroring back the childs speech C: We wented to the beach. A: Did you go to the beach? What are the major assumptions of interactionist approaches to grammar? o Interactionist Perspective Gradual discovery attention to cues and social context Pragmatic cues Linguistic context (grammatical form of verb and syntactic bootstrapping) What is the supporting evidence? o Grammar and cognitive development correlate o Parents provide implicit corrections of error o Critical period less is more account Less cognitive skills make it easier to learn language Critical periods How do the following examples support the idea of a sensitive period/critical period-Genie, deaf children, 2nd language learners (Johnson & Newport)? o Genie: supports critical period because she made cognitive advances but not grammar advances, but conclusions are not clear o Deaf children: ASL exposure before age 6 better o 2nd language learners: exposure prior to age 8 better grammar performance What types of conclusions can be made from Genie? o Conclusions not clear Brain damage at birth? Unknown language exposure prior Treatment not ideal Isolation was extreme *Bilingualism (see pages p. 421-422) o Children exposed to both languages before age 3 were better able to become proficient in both o Cognitive advantages Score higher than monolingual peers on IQ tests, Piagetian conservation problems, and general language proficiency Outperform monolinguals on measures of metalinguistic awareness Recognize correspondence between letters and words Detect grammatical errors in speech and written prose o Bilinguals are advantaged because they learn early on that linguistic representations are arbitrary o Two way bilingual education: programs in which LEP children are taught half the day in English and the other half in their native language Chapter 11 Emotional Development *What emotions child display experience?(pp. 430-440) o Birth: interest, distress, disgust, contentment 2-7 months: anger, sadness, joy, surprise, fear Observed through facial expressions *What are self-conscious emotions? o Complex emotions that emerge around 2 years Embarrassment, shame, guilt, envy, pride o Called self-conscious because each one involves damage to or enhancement of our sense of self *What is emotional self-regulation across childhood? o Strategies for managing emotions or adjusting emotional arousal to an appropriate level of intensity Occurs around 6 months, increases by first year *What are emotional display rules? o A societys defined rules specifying which emotions should or shouldnt be expressed under which circumstances *Temperament (see book pp-440-444) o A persons characteristic modes of responding emotionally and behaviorally to environmental events, including attributes such as activity level, irritability, fearfulness, and sociability *What are the different types of temperament proposed by Thomas & Chess? o Fearful distress: wariness, distress, and withdrawal in new situations o Irritable distress: fussiness, crying, and showing distress when desires are frustrated o Positive affect: frequency of smiling, laughing, willingness to approach others and to cooperate with them o Activity level: amount of gross motor activity o Attention span/persistence: length of time child orients to and focuses on objects or events of interest o Rhythmicity: regularity/predictability of bodily functions *How stable is temperament o Several components of temperament are moderately stable throughout childhood and even into early adult years What are genetic and environmental influences on temperament? o Hereditary influences: many important components of temperament are genetically influenced (identical twins more similar than fraternal by the middle of the first year) o Environmental: shared environment influences positive aspects of temperament, NSE influences negative aspects What is the relation between temperament and behavior? Attachment What was Bowlbys ethological explanation of the formation of attachment? What are the stages of attachment formation and the behavioral indications? How did Ainsworth study of individual differences in the quality of parent-child attachment? What were the 4 different styles of attachment and their characteristics (secure;avoidant,resistant;disorganized)? What role do parental style (sensitive vs. insensitive) and temperament play in causing these differences? Are differences in attachment related to other child outcome measures? What are the effects of maternal deprivation on childrens development? Are there differences between poor quality and high quality orphanages? Is there a critical period for the formation of attachment? *Working Moms, pp. 468-472. Chapter 12 (and part of Chapter 6) Chapter 6: Puberty How is puberty measured, and what challenges are faced in measuring puberty? Adolescent growth spurt Physical development Tanner stages: early 1970s Chart that shows growth of pubic hair Scored from 1-5: 1=not yet started puberty, 5=fully developed Girls: menarche Boys: nocturnal emissions, early morning urine sample (test for semen) or organometer (measures testicle size) What affect does reaching puberty before/after ones peers have? o o o Boys o Early: more confident, sociable, responsible Late: more anxious, attention-seeking, lower aspirations, worse on standardized tests Girls Early: less popular, more anxiety, more risk-taking behaviors Late: No significant differences o Oregon Adolescent Depression Project High school (age 16.6) Girls who hit puberty earlier are more likely to be depressed, attempt suicide than those who develop on-time or later How is this different for boys and girls? How have attitudes on sexual behaviors changed over time? see also Puberty and Adolescent health (pp. 217-236) Self-Concept How is self-concept measured through self- recognition in infancy? o 5 month olds can recognize themselves in mirrors and on videotapes Prefer to look at other people because they are novel o 9 month olds recognize themselves on tape and treat the adult as a playmate o 18-24 month olds recognize themselves in mirrors Reach for their noses when a red spot is put on the nose Same age for this recognition cross-culturally o 2-3 year olds only have concept of present self Recognize current representations of self but are unaware that past selfrepresentations or self-relevant events have implications for the present o 4-5 year olds develop a sense of extended self Able to integrate past, present, and unknown future self-representations into a notion of self that endures over time How do self-conceptions change from childhood through adolescence? Self-descriptions gradually evolve from listing of external attributes to sketches of enduring inner qualities Traits, values, beliefs, ideologies Adolescents are aware that they are not the same person in all situations How are false self-behaviors different from inconsistencies in self-portrayals? False self-behaviors: acting in ways that do not reflect ones true self Feel less confident that they know who really are Inconsistent self-portrayals: not being the same person in different situations or around different people Ex: depressed at home but happy with friends, confident with friends but nervous on a date What is the relationship between self-concept and self-esteem? Self-concept: ones perceptions of ones unique attributes or traits Self-esteem: ones evaluation of ones worth as a person based on an assessment of the qualities that make up the self-concept How stable is self-esteem though the lifespan? Changes over time Erikson: self-esteem decreases in adolescence Rebounds from young adulthood to age 65 Declines again among the elderly What effects to parents, peers, and culture have on the development of self-esteem? Parents Sensitivity of parenting High self-esteem = warm and supportive parents Peers Compare ourselves to our peers in all domains More common in Western cultures where competition and individual accomplishments are valued Relationships with close friends also influence self-esteem Culture Western societies: higher self-esteem due to value placed on individual accomplishments and self-promotion Asian societies: value teamwork and interdependency, sacrifice selfworth to contribute to the welfare of the group How is identity different from self-concept and self-esteem? Identity: a sense of who one is, where one is going in life, and how one fits into society Understand Marcias 4 identity statuses (diffusion, foreclosure, moratorium, achievement) Diffusion: not yet thought about or resolved identity issues, have not yet charted future life directions Foreclosure: made a commitment without really deciding what suits them best Moratorium: identity crisis; asking questions about life commitments and seeking answers Achievement: make personal commitments to particular goals, beliefs, and values How does racial minority status affect identity development? Young adolescents often are in the foreclosure or diffusion stage when identifying with their native culture, but eventually develop into an achievement stage Achievement: higher self-esteem, better academic adjustment, better relations with parents, more favorable assessment of peers of other ethnicities Minority youth struggle with identity questions when they encounter conflicts between the values of their subculture and those of the majority culture. What are the characteristics of successful ego identity and problems (foreclosure, diffusion, moratorium) *Differences between mastery-oriented vs. learned helplessness in achievement related attributions (pp. 500-504) o Mastery oriented: attribute successes to high ability but tend to externalize the blame for failures or attribute them to unstable causes that they can easily overcome Persist in the face of failure o Learned helplessness: tendency to give up or stop trying after failing because these failures have been attributed to a lack of ability that one can do little about SKIP 500-519
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University of Florida - DEP - 3053
DEP3053 (3896)Exam 1 Study QuestionsSpring 2011*Exam 1: Wed. Feb. 2, 2010bring a #2 pencil*All lecture material is important. Be sure to review text-related material that corresponds tolectures & text material identified in class (and study guide) bu
University of Florida - DEP - 3053
DEP3053 (3896)Exam 1 Study QuestionsSpring 2011*Exam 1: Wed. Feb. 2, 2010bring a #2 pencil*All lecture material is important. Be sure to review text-related material that corresponds tolectures & text material identified in class (and study guide) bu
University of Florida - APK2100 - Apk2100
You will be heldOriginresponsible forknowing theorigins/insertions/actions of the followingtable of muscles forboth the lab andlecture portions ofthis course. MuscleInsertionActionRectus abdominusPubic crest/symphysisXiphoid process/costalc
University of Michigan-Dearborn - ACC - 457
Chapter 1Multiple-Choice Questions1. easy c Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called: a. finance. b. auditing. c. accounting. d.
University of Michigan-Dearborn - ACC - 457
Chapter 2Multiple-Choice Questions1.easyaWhich one of the following is not one of the three General Standards?a. Proper planning and supervision.b. Independence of mental attitude.c. Adequate training and proficiency.d. Due professional care.2.
University of Michigan-Dearborn - ACC - 457
Chapter 3Multiple-Choice Questions1.easyaAuditing standards require that the audit report must be titled and that the title must:a. include the word independent.b. indicate if the auditor is a CPA.c. indicate if the auditor is a proprietorship, pa
University of Michigan-Dearborn - ACC - 457
Chapter 4Multiple-Choice Questions1.easybSociety has attached a special meaning to the term professional. A professional is:a. someone who has passed a qualifying exam to enter the job market.b. a person who is expected to conduct himself or hersel
University of Michigan-Dearborn - ACC - 457
Chapter 5Multiple-Choice Questions1.easydWhile performing services for their clients, professionals have a duty to provide a level of carewhich is:a. free from judgment errors.b. superior.c. greater than average.d. reasonable.2.easybAuditors
University of Michigan-Dearborn - ACC - 457
Chapter 6Multiple-Choice Questions1. easy a The objective of the ordinary audit of financial statements is the expression of an opinion on: a. the fairness of the financial statements. b. the accuracy of the financial statements. c. the accuracy of the
University of Michigan-Dearborn - ACC - 457
Chapter 7Multiple-Choice Questions1.EasycAuditors must make decisions regarding what evidence to gather and how much to accumulate.Which of the following is a decision that must be made by auditors related to evidence?Sample sizeYesNoYesNoa.b
University of Michigan-Dearborn - ACC - 457
Chapter 8Multiple-Choice Questions1.easyaWhich of the following is not one of the three main reasons why the auditor should properlyplan engagements?a. To enable proper on-the-job training of employees.b. To enable the auditor to obtain sufficient
University of Michigan-Dearborn - ACC - 457
Chapter 9Multiple-Choice Questions1.easyaIf it is probable that the judgment of a reasonable person would have been changed orinfluenced by the omission or misstatement of information, then that information is, bydefinition of FASB Statement No. 2:
University of Michigan-Dearborn - ACC - 457
Chapter 10Multiple-Choice Questions1.easyaWhich of the following is responsible for establishing a private companys internal control?a. Management.b. Auditors.c. Management and auditors.d. Committee of Sponsoring Organizations.2.easydWhich of
University of Michigan-Dearborn - ACC - 457
Chapter 11Multiple-Choice Questions1.easybWhich of the following best defines fraud in a financial statement auditing context?a.Fraud is an unintentional misstatement of the financial statements.b.Fraud is an intentional misstatement of the finan
University of Michigan-Dearborn - ACC - 457
Chapter 12Multiple-Choice Questions1.easydIT has several significant effects on an organization. Which of the following would not beimportant from an auditing perspective?a. Organizational changes.b. The visibility of information.c. The potential
University of Michigan-Dearborn - ACC - 457
Chapter 13Multiple-Choice Questions1.easybA listing of all the things which the auditor will do to gather sufficient, competent evidence isthe:a. audit strategy.b. audit program.c. audit procedure.d. audit risk model.2.easybShown below (1 th
University of Michigan-Dearborn - ACC - 457
Chapter 14Multiple-Choice Questions1.easydWhich of the following is not an account affected by the sales and collection cycle?a. Cashb. Accounts receivablec. Allowance for doubtful accountsd. Gross margin2.easydWhich of the following is not o
University of Michigan-Dearborn - ACC - 457
Chapter 15Multiple-Choice Questions1.easybA sample in which the characteristics of the sample are the same as those of the population isa(n):a. variables sample.b. representative sample.c. attributes sample.d. random sample.2.easyaWhen the a
University of Michigan-Dearborn - ACC - 457
Chapter 16Multiple-Choice Questions1.easyaWhich of the following is not a balance-related audit objective evaluated in the audit ofaccounts receivable?a. Timingb. Realizable valuec. Completenessd. Accuracy2.easybThe two primary classes of tr
University of Michigan-Dearborn - ACC - 457
Chapter 17Multiple-Choice Questions1.easycSampling used for tests of details provides results in terms of:a. exception rates.b. percentages.c. dollars.d. expectation rates.2.EasydBoth sampling and nonsampling risks are associated with:a.b.
University of Michigan-Dearborn - ACC - 457
Chapter 18Multiple-Choice Questions1.easydThe classes of transactions in the acquisition and payment cycle include acquisition of:a. goods.b. goods and services.c. goods and services, and cash disbursements.d. goods and services, cash disbursemen
University of Michigan-Dearborn - ACC - 457
Chapter 19Multiple-Choice Questions1.easyaWhich of the following accounts is associated with a transaction cycle other than acquisitionand payment?a. Common stock.b. Property, plant and equipment.c. Accrued property taxes.d. Income tax expense.
Texas El Paso - CHEM - 1305
Question1Choosetheresonancehybridforcarbonateanion,COQuestion2SelectthecorrectmolecularstructureofNainvolvedinthemoleculearecovalentorionic.Question3Whichstatementsistrueregardingthefollowingstructurepairs?ArepresentsapairofresonancestructuresandB
University of Michigan-Dearborn - ACC - 457
Chapter 20Multiple-Choice Questions1.easyaThe payroll cycle consists of how many classes of transactions?a. oneb. twoc. threed. four2.easybWhich of the following statements is false?a. The payroll cycle consists of one class of transactions.
University of Michigan-Dearborn - ACC - 457
Chapter 21Multiple-Choice Questions1.easybReceipt of ordered materials by the receiving department will generate the completion of a formcalled the:a. bill of lading.b. receiving report.c. materials requisition.d. inventory acquisition summary.
University of Michigan-Dearborn - ACC - 457
Chapter 22Multiple-Choice Questions1.easybWhich of the following statements is correct?a. Bonds are frequently issued by companies in small amounts.b. There are relatively few transactions in the capital acquisition and repayment cycle, and eachtr
University of Michigan-Dearborn - ACC - 457
Chapter 23Multiple-Choice Questions1.easycWhich of the following misstatements is most likely to be uncovered during an audit of aclients bank reconciliation?a. Duplicate payment of a vendors invoice.b. Billing a customer at a lower price than ind
University of Michigan-Dearborn - ACC - 457
Chapter 24Multiple-Choice Questions1.easydWhich of the following is not a condition for a contingent liability to exist?a. There is a potential future payment to an outside party that would result from a currentcondition.b. There is uncertainty ab
University of Michigan-Dearborn - ACC - 457
Chapter 25Multiple-Choice Questions1.easydThe standards which govern the CPAs association with unaudited financial statements ofprivate companies are the:a. AICPAs Code of Professional Conduct.b. Statements on Auditing Standards (SASs).c. Stateme
University of Michigan-Dearborn - ACC - 457
Chapter 26Multiple-Choice Questions1.easybThe IIA Code of Ethics is based on all but which of the following ethical principles?a. Integrity.b. Independence.c. Competency.d. Confidentiality.2.easycStatements on Internal Auditing Standards are
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 1 Science and Sustainability: An Introduction to Environmental Science1.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) How many citizens of Me
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 2 Environmental Systems: Matter, Energy, and Ecosystems2.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) If acid precipitation rain changes the
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 3 Evolution, Biodiversity, and Population Ecology3.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) The barrier between the squirrel populations
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 5 Environmental Economics and Environmental Policy5.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) According to the figure, the basis for gove
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 6 Human Population6.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) Looking at the figure, you are able to determine _.A) that the population
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 7 Soil, Agriculture, and the Future of Food7.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) The figure demonstrates that it requires roughly _
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 9 Forests, Forest Management, and Protected Areas9.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) The arrow at the top right of the graph repr
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 10 Environmental Health and Toxicology10.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) Figures such as these _.A) are used by scientists in
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 11 Geology, Minerals, and Mining11.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) This bar graph tells us that _.A) all the minerals will be
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 13 Atmospheric Science and Air Pollution13.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) The figure shows that _.A) temperature decreases un
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 14 Global Climate Change14.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) According to the map, the area that will experience the greatest inc
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 15 Nonrenewable Energy Sources, Their Impacts, and Energy Conservation15.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) Of the five countries
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 17 Managing Our Waste17.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) From the 1960s to the present, the trend has been that _ over time.A)
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Chapter 18 The Urban Environment: Creating Sustainable Cities18.1 Graph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) According to the graphs, the energy con
University of Michigan-Dearborn - ESCI - 275
Essential Environment, 4e (Withgott/Laposata)Epilogue: Sustainable SolutionsGraph and Figure Interpretation QuestionsUse the figure above to answer the following question(s).1) Economic goals for sustainable development can be formulated _.A) on thei
AIB College of Business - PHS - PHS100
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Miami University - ACC - 221
1. Assets-to-Equity ratio = (Leverage) =2. Asset Turnover ratio = (Efficiency) =3. Return on Sales ratio = (Profitability) =4. Return on Equity ratio =5. Return on Assets ratio =6. Working Capital =7. Current Ratio =8. Quick Ratio =9. Times Intere
Miami University - ACC - 221
Miami UniversityAcc 221: Introduction to Financial AccountingCourse InformationFall 2010Required TextbooksSelected Materials from Financial Accounting (Selected Chapters from the 1st Edition), bySpiceland - Thomas - Herrmann (McGraw-Hill Irwin, 2009
Miami University - ACC - 221
Acc 221 Introduction to Financial AccountingTentative Course Schedule and Assignments Fall 2010 Sections: BF & BGInstructor: Bridget OConnell Phone: (607) 329-0032 Email: oconneba@muohio.eduOffice #: FSB-2006 Office Hours: Wednesdays 3 to 5 PMSF = Sol
Miami University - ACC - 221
Acc 221 - Introduction to Financial Accounting - Fall 2010Value of Examinations, Projects, Homework, Quizzes, Attendance, and Extra CreditFinal Grade DeterminationExams, Final Exam, Projects, Homework, Quizzes, Attendance, Extra Credit% ofFinalGrade
Miami University - ACC - 221
Acc 221 Exam #2 Review Guide and Check ListThis check-list is provided to guide your final review in preparation forExam #2. It is not a replacement for completing all of the reading andhomework assignments. Often the concepts in a question are covered
Miami University - ACC - 221
Allowance for Uncollectible Accountsand Bad Debt Expense1/1/201012/31/20102010$800,000 Credit Sales for all of 2010$728,000 Cash Collections on Accounts for all of 2010 (not including the $2,000 collected from Mr. NotSo Bad)DebitAllowance for Unco
Miami University - ACC - 221
Base Assumption No Reconciling ItemsCompany Started into Business on July 15thDeposited $50,000 into the Bank on July 15No checks were written in July and no additional deposits were made.Bank's Cash BalanceBefore Reconciliation (as of July 31)$50,0
Miami University - ACC - 221
Given Facts for the Bank ReconciliationBalance per Bank Statement26,400Balance per Books (per G/L Cash Account)26,575Note Collected by Bank5,000Interest on Note Collected by Bank55Bank Service Charge to Collect the Note35Deposit Outstanding2,2
Miami University - ACC - 221
Sale on Credit and Subsequent Direct Write-Off of the Accounts Receivable10/01/2010Accounts ReceivableService RevenueDr.10,000Cr.10,000Record the sale of a service to a customer12/29/2010Bad Debts ExpenseAccounts ReceivableWrite-Off the A/R fr
Miami University - ACC - 221
Disposal of Fixed AssetNo Gain or Loss - Cash Received for Fixed Asset = Book ValueOn July 1, 2011 Lenny's Sold Its Lawn Mowing Equipment for $30,000 CashDateJuly 1Debit30,00018,000CashAccumulated DepreciationEquipmentCredit48,000Sold Mowing
Miami University - ACC - 221
Fall 2010 Acc 221 Exam #3 Review GuideExam Questions #: 1 & 2Calculating the Selling Price of a Bond Recording the Sale of a BondANNUALLYStated interest rate only used once multiply stated interest rate * face amount = annual cashpaymentSelling pric
Miami University - ACC - 221
Fall 2010 Acc 221 Exam #3 Review GuideExam Questions #: 1 & 2Calculating the Selling Price of a Bond Recording the Sale of a Bond[]Facts Tab in the: Bonds - Selling Price, Amort, Entries.xls handout[]Selling Price-Semi-Annual Pmt Bond.xls handout
Miami University - ACC - 221
Example using FIFO Inventory MethodBeginning Inventory 01/01/2010Purchase 2 Units on 01/10/2010Purchase 1 Unit on 01/15/2010Goods Available for SaleUnits321Cost perUnit$35.00$40.00$55.00TotalCost$105.00 these units go to C of GS$80.00 1 u
Miami University - ACC - 221
Goodwill ExampleBuyer Co. is purchasing the Assets of Seller Co. as of January 1, 2010.As part of the purchase Buyer Co. will assume the liabilities of Seller Co. and pay-off these liabilities in the future.Cash paid now by Buyer Co. for Seller Co.$1,
Miami University - ACC - 221
1.Company provided a service to a customer and collected $1,000 cash fromthe customer.Action: Post the transaction to the accountsDiscuss: Effect on Cash Effect on Net Income Ultimate effect on Retained Earnings2.Company provided a $500 service t