Chapters Flashcards

Terms Definitions
variable cost
last in first out
external users
people outside the company
Depreciation methods:
straight line
units of production
double declining balance
Not-for-profit organizations
these organizations operate for purposes other than making a profit
A business form giving written acknowledgment for cash received.
process of quantifying manager's plans and showing the impact of these plans on a company's operating activities
manual accounting system
the accounting information is processed by hand
A decrease in owner's equity resulting from the operation of a business.
Balance Sheet
A formal statement showing assets, liabilities and capital on a specific date.
Retained Earnings
Stockholders' claims to assets arising from the earnings of the business; the accumulated earnings of a corporation since its inception, minus any losses, dividends, or transfers to contributed capital
1. Income Statement
2. Balance Sheet
3. Statement of Retained Earnings
4. Cash Flow Statement
4 Financial Statements
internal users
managers and employees within the company
Estimating depreciation expense:
est. useful life
est. residual value
value chain
sequential activities that add value to an entity's procuts or services; includes design, production, marketing, distribution, and service.
is a person who transforms ideas for products or services into real-world businesses
service busniess
provides a needed service for a fee
owner's equity
The amount remaining after the value of all liabilities is subtracted from the value of all assets.
Stock split
An increase in the number of outstanding shares of stock accompanied by a proportionate reduction in the par or stated value
horizontal analysis
shows the changes in a company's operating results over time in percentages as well as dollar amounts
short-term capital
borrowed money that will be repaid within a year or less
Gross profit percentage=
gross profit / net sales revenue
sunk cost
cost already incurred and cannot be avoided or changed
Liabilities are located on what side of the accounting equation?
Right Side
correcting entry
A journal entry made to correct an error in a previous journal entry.
Stated value
A value that a board of directors assigns to no par stock
Cost analysis/ Cos Accounting
the process of determining and evaluating the costs of specific products or activities within a company
Cost-Volume-Profit analysis
shows how profit will be affected by alternative sales volumes, selling prices of products, and various costs of the company
selling expenses budget
shows the expenses and related cash payments associated with planned selling activities
Income statement
Sales revenue is based on sale price of inventory sold
Cost of goods sold is based on the cost of inventory sold
Gross profit (gorss margin) is sales revenue less cost of goods sold
total quality management
concept calling for all managers and employees at all stages of operations to strive toward higher standards and reduce number of defects.
accounting period
is a period of time covered by an accounting report
Stock option plans
Plans that give employees the right to purchase their companies' stock under specified terms
initial public offering (IPO)
corporations first sale of stock to the public
What is Net Realizable Value?
The amount the company actually expects to be collected
A business that is owned by 1 person is called a ________?
Sole Proprietorship
retail company's operating cycle
average time it takes the company to use cash to buy goods for sale, to sell goods to customers, and to collect cash from its customers
How does technology effect internal control?
More extensive testing of records, crucual separation of duties, increased e-commerce, limited evidence of processing, reduced processing errors
How does a company report receivables?
Usually, a business reports its accounts receivable at net realizable value and discloses the allowance account paranthetically. Or it can include details in the footnotes.
What is cash short and over?
A temporary account used whenever cash fund is short or over. May have either a debit or credit balance and is reported as miscellaneious expense or revenue depending on ending balance. Closed at the end of the accounting period to income summary
What is the journal entry for the adjustment of Allowance for uncollectible accounts?
A debit to uncollectible accounts expense, an operating expense on the Income statement and a credit to the Allowance for Uncollectible Acounts a contra-asset account on the balance sheet.
What are a few of the more tangible examples of good internal controls?
documents and records - prenumbered documents call attention to any missing. Electronic devices and computer controls as well as fireproof vaults, burglar alarms, POS terminals, mandantory vacations, etc.
What are the benefits of the direct write-off method?
Easy to use and will not create significant distortions in income or assets if collection losses are insignificant
What do companies do to stay out of whistle-blower trouble?
Write a corporate code of conduct that encourages reporting, includes a no-retaliation policy, establish a corporate hotline or ethics officer and keep well-documented personnel files, disciplinary records and termination records.
hypotonic hydration
Right lung
3 lobes
bone-absorbing cell, clast=break
chemical substances that dissociate(dissolved) in water. Capable of conducting electrical current.
abnormally low urinary output
Pineal gland
produces melatonin (circadian rhythms)
atransient change in membrane potential where the interior of the cellbecomes slightly less negative is known as
bladder inflammation. inflammation of urinary bladder
study of diseased body structures
Parathyroid gland
several masses embedded in thyroid
The most abundant skeletal cartilage type, which can be found in the external nose is
measuring device for evaluating losses in respiratory function
stress incontinence
sudden increase in intraabdominal pressure forces urine through the external sphrinter (during laughing or coughing)
infectious inflammation of the lungs. fluid accumlates in alveoli.
A horizontal sectionthorugh the body dividing it into top and bottom is called
secretion of sebaceous gland (oil producing gland of the skin)
3rd order neuron for taste to cerebrum
Acne is a disorder associated with
sebaceous glands
Structures of the knee joint that helpdeepen the shallow tibial articulating surfaces and also help diminish side to side rocking of the femur on the tibia are the
What muscle inserts by the calcaneal tendon?
renal corpuscle
consists of glomerular capsule and enclosed glomerulus.
respiratory compensation
change in respiratory rate helps stabilize pH of extracellular fluid.
DNA replication
Ensures both daughter cells of mitosisrecive identical genetic information, occurs during interphase of the cellcycle, is semiconservative
chemical process in which a compound is split by addition of H+ and OH- prortions of a wter molecule
process by which a substance attracts cells or organisms into (or away from) its vicinity. Example- when inflammation mediators attract white blood cells
Free nerve endings
naked dendrite detects stimulus (ex: smell, pain, tickle and itch)
the tissue found in the brainthat is responsible for transmitting electrical impulses is
Whichphrase best describes the function of the vertebral curves?
provide resilience and flexibility
one functional unit of a skeletal muscle is
a sarcomere
glomerular colloid osmotic pressure
forces that opposed glomerular hydrostatic pressure. forces that drive fluids back into glomerular capillaries. filtration-opposing forces.
In anatomical position the nose is ? to the eyes?
The process bywhich a cell engulfs a substance such as a bacterium is knownas
covalent bond
chemical bond formed by two atoms sharing one or more pairs of electrons
Sudoriferous glands vary ib distribution over the surface of the body, which of the following is correct>
cercuminous glands secrete cerumen which is thought to deter insects
Scissors demonstrate which type of lever?
a first class lever
cystic fibrosis
cuases thick sticky mucus to build up i the lungs. mucus clogs repiratory passages.
relating to the middle or center of an organ or structure
An arrector pili muscle
is a smooth muscle/ under involuntary control and can cause the hair to stand erectly (all of the above)
the striations of a skeletal muscle cell are produced for the most part by
the arrangement of myofilaments
one of a pair of tiny cylinders in the centrosome of a cell; believed to be involved with the spindle fibers formed during mitosis
Muscle contractions can be graded in two ways. wave summation and tetanus would bean example of a graded muscle response by
increasing the frequency of stimulation
Water's importance to living systems reflects
its polarity and solvent properties/ its heat capacity/ its high heat of vaporization
In a isometric contraction, the muscle
does not change in length but increases tension
Whatis not true about hip joints
the hip joint relies mainly on muscles for stabilization.
Articular cartilage found at the ends of the long bones serves to
provide a smooth surface at the ends of the synovial joints
physical beauty
sophisticated, refined
large supermarket
Managerial Goals
el/la dependiente
to have...left
Cains sin
jealousy, murder
hat gesessen
has sat
Europa, Europae, f
communication of neuron
hace viento
it's overcast
established, officially governed competitive physical activities in which participants are nearly equally motivated by internal and external rewards
magnitudo, magnitudinis, f
size, greatness
utor, uti, usus sum
to play (an instrument)
to strengthen by adding evidence
labor, laboris, m
difficulty, hardship, work
Secondary sex characteristics
Nonreproductive sexual characteristics, such as female breasts and hips, male voice quality, and body hair.
nonprotein enzyme helpers-may be inorganic (metal in ionic form) or organic
to give new life to.
clouds of interstellar gas and dust.
used for locomotion propels bacterium through its media
Endocrine System
Specialized glands that synthesize hormones.
Authority v. Responsibility of the Internal Auditor
large organization that directs the political life of society
The 'exile' that encompassed several forced expulsions of Israelites from what is now the states of Israel, Jordan, and parts of Lebanon.
to show excessive admiration or devotion to; flatter or admire servilely.
Bullet Theory/Empirical Research Theory
Cause/Effect with media/audience. Empirical Research
Discedo, Discedere, Discessi, Discessum
Go away, Depart, Leave
Georges Clemenceau
"The Tiger", president of France during WWI, 84 years old in 1918, mayor of Paris during the seige of Paris, thinks Germany is the cause of war, wants a Carthegian peace
immature form distinct from the adult stage that will undergo metamorphosis
adj. severe or stern in manner; without adornment or luxury simple, plain, harsh or sour in flavor
syn: forbidding, rigorous, puritanical, ascetic, unadorned, subdued
ant: mild, indulgent, luxurious, flamboyant
The satisfaction you get from a good.
Relational Expectations




you develop certain expectations with the other
person including what you do together, talk about and many other things.

The Organization Chart of the Internal Auditing Department
a route through which anything passes or progresses:
(n.) that which follows, a result; a literary work or film continuing the story of one written or made earlier
two-party system
an electoral system with two dominant parties that compete in national elections
Functions of DNA
-provides its own directions for replication
- directs synthesis of messenger RNA
Regulates the amount of light on the specimen
shows only the structure of the brain, but not the functions
what chemicals cause a decrease in blood pressure?
nitric oxide
inflammatory chemicals  
____ results from the collisions of air molecules with objects
atmospheric pressure
angle in a horizontal plane from a north to a horizontal line on the fault plane
List the external variables influencing health and health beliefs and practices.
family practices, socioeconomic factors, and cultural background
(v.) to be in, or expose oneself to, pleasant watmth; to take pleasure in or derive enjoyment from
RNA polymerase
an enzyme that unwinds the DNA helix, and forms an mRNA strand, then rezips the DNA. main enzyme of transcription
freedom rider
one of the civil rights activists who rode buses through the South th challenge segregation
where is elastic cartilage located in the body
Ears and epiglottis
Which is easier to read?- all uppercase- upper and lower
upper and lowercase
judicial confrence
A closed meeting of the justices of the US Supreme Court to discuss and vote on the cases before them; the justices are not supposed to discuss conference proceedings with outsiders.
3 Major Zones of the Earths Interior...
Crust, mantle, and core.
sensorineural hearing loss
Hearing loss caused by damage to the cochlea's receptor cells or to the auditory nerves
effects of high quality programs
gain social emotional and cognitive development higher IQ less special ed fewer grades repeated fewer behavioral problems improved health
plant assets
assets that will be used for a number of years in the operation of a business
store of value
an asset set aside for future use; one of the three functions of money
what is the frequency of a human eye
400 tril. Hertz-700 tril. Hertz
Teaching methods based on clients developmental capacity: Toddler
use play to teach procedure or activity; offer picture books that describe stories of children in hospitals/clinics; use simple words to promote understanding
What are the ways Raimund Titsch made payments
Through chess matches with Goeth; photographs
to take
to open
la lumière
avanzado, -a
une cravate
troublesome, annoying
dudar que
dobut that
multus, a, um
iter faciebant
were traveling
doctor, physician
skeleton (????????)
disease, infectious, catching
die Karten
cards; tickets; maps
c. 580 BCE (Archaic)
Genetic lack of pigment
animosity (noun)
bitter hostility; hatred
pertineo, pertinere, pertinui, -
pertain, extend
alternation of generations
haploid to diploid
la oficina de correos
post office
plenus, -a, -um
full, abundant, generous
violent and noisy commotion or disturbance of a coward or mob
U-shaped glacial troughs
valleys scoured by glacier
An intaglio printmaking process of inscribing an image, design, or letters onto a metal or wood surface from which a print is made. AN engraving is usually drawn with a sharp implement (burin) directly onto the surface of the plate. Also the print made from this process.
sensory adaptation
Diminished sensitivity as a consequence of constant stimulation
The organization of economic activity so that what each person consumes is not identical to what that person produces. An individual may specialize, for example, in law or medicine. A nation may specialize in the production of coffee, computers, or digital cameras
Formal norms enforced by the state.
unselfishly concerned for or devoted to the welfare of others (
What is an alkaloid?
Amines from plant sources
political machine
a party organization that recruits members by dispensing patronage
What was the time span of Neoclassicism movement?
The components of organic molecules that are most commonly involved in chemical reactions.
unconditioned response (UCR)
In classical conditioning, the unlearned, naturally occuring response to the unconditioned stimulus (UCS)
transformational leadership
leaderhip that motiviates followers to ignore self-intersts and work for the larger good of the organization to achieve significant accomplishments emphasis is on articulating a vision that will convince subordinates to make major changes
single cell formed from fusing a sperm with an ovum
order getting
salesperson is actively involved with informing and persuading customers and in closing sales
For the Brinnlitz prisoners what was the one way left to restore humanity
a form of field research that involves observations and interviews; literally means writing about people and how they live with each other
The apparent shift in position of a nerby star as we look at it from different places in Earth's orbit.
free media
coverage of a candidate's campaign by the news media
Lorenzo Thomas
head of war department after Grand turned it down because he wanted to be president
Kalinga (p. 180)
Indian kingdom located in the east-central part of the subcontinent (modern Orissa). Maintained hostility toward the Mauryan empire while controlling several principal trade routes of India. Lost its independence to emperor Ashoka Maurya after a bloody war in 260 B.C.E.
Hair function: protection
Increase surface area for evaporative heat lossincreased length for sunburn and heatstroke eyebrows, eyelashes-- insects, foreign particlesnostril hair ear hair
What did Steve Rice say in his announcement?
pharynx (??????) (pharyngo-)
throat; passageway for air & food
The ability of the public to hold government officals responsible for their actions.
Formal outline
a detailed outline used in speech preparation, but not in most cases in the actual presentation.
used in an experiment to show that the results of an experiment are actually the result of the condition being tested
Manhattan Project
became the code name for research work that extended across the country
Mikhail Romanov (p.702)
In 1610, when Polish and Swedish armies threatened Moscow, representatives selected Mikhail Romanov as the new Tsar to drive the Poles and Swedes out of Moscow. Romanov was the first of the Romanov Dynasty and which lasted until 1917.
Question of Policy
A question about whether a specific course of action should or should not be taken.
What naval officer opened Japan to trade with America?
Commodore Matthew Perry
Star pattern
A pattern of organization in which all of the points are of equal importance and can be presented in any order to support the common theme.
• Endosperm
food storage of a seed; rich in starch and other food reserves
single (sole) proprietorship
a business owned by one or more individual and usually managed by him **oldest form of business ownership **most widely used form of business ownership in US (73%), but only accounts for 6% of total business sales. ******unlimited liability, difficult to raise capital, limited legal life, managerial disadvantages
What is the most common site used to administer heparin? a) deltoid muscle b) outer middle third of the thigh c) vastus lateralis d) abdomen
d) abdomen
Red (hematopoietic) bone marrow
Infants have this type of marrow that eventually turns into yellow (fatty bone marrow throughout life
True/False: Nurses as advocates are in charge of making ethical decisions for their patients.
False: Instead, they facilitate patients' decision making.
As a direct result of the Spanish-American War, the United States had to fight another war to:
Suppress a revolt against American rule in the Philippines.
Which of the following statements about the foreign service in 1869 is FALSE?
The post of Secretary of State was regarded as a stepping-stone to the presidency.
The SS judge who questioned Pemper was afraid Goeth had shown what kind of sensitive documents to Pemper
Directives and plans to be followed in case of an assault on the camp by partisans
to enjoy
to leave
to avoid
Los preparativos
precious/lovely, beautiful
increased agricultural & forest resources.
stone tools/ temples/ sacrifice.
astronomy, cosmology: the heavens, the human world, the underworld.
calender, mathematics, writing system.
cities abandoned/ destroyed/ environmental pressure.
die Märchen
fairy tales
Pater, Patris, M.
increased blood flow
which computer-based-site-selection model generally includes the largest number of variables
prevalent (adjective)
widespread; common
iustus, a, um
right, just
STRUCTURE: fluid-filled, membrane bound bodies. FUNCTION: storage
standardized, unbreakable merchandise
reverse logistics
A general truth, fundamental principle, or rule of conduct.
pugno, pugnare, pugnavi, pugnatum
to fight
tua culpa
because of your fault

anything that impedes the communication of a message
can be external or internal to the listeners
a simplified and standardized conception or image invested with special meaning and held in common by members of a group:
Il fait mauvais.
The weather is bad.
Role a representative plays when following the wishes of those who have elected him or her
novelist&humorist- huck finn & tom sawyer
n. disagreement, sharp difference of opinion
syn: strife, discord, contention
ant: agreement, accord, harmony
la graduacion (accent over the o)
failure to distinguish the symbolic viewpoints of other from one's own
a rolled up or coiled condition.
stern, and silent in expression and manner
A chromosome that is not directly involved in determining sex, as opposed to a sex chromosome.
Verdic Age
Verdic" comes from the Vedas/ collections of hymns, songs, prayer, and rituals for Aryan gods; Aryans had numerous conflicts with the "dasas" (name for their enemies).
allow nitrogen fixing bacteria to live in them (SYMBIOTIC)
one or more polypeptide folded and coiled into specific conformations
Corporation disadvantages
- Slowness of decision making- Complexity of becoming incorporated- Government regulations and restrictions- Double tax on profits
Germinal Period
The period of prenatal development that takes place in the first two weeks after conception; it includes the creation of the zygote, continued cell division, and the attachment of the zygote to the wall of the uterus
A substantial transfer of goods or money from the brides family to the bride.
a meeting in which views are exchanged
The first known king of Egypt was _______
people who tend to participate in all forms of politics
John Calvin
somber and severe religious leader who believed in predestination and elaborated on Luther's reforms.
What article outlines the process for making amendments?
Article V.
explicit memory
Memory of facts and experiences that one can consciously know and "declare"
what are merging blood vessels known as?
vascular anastomoses
diploid phase in the type of life cycle known as alternation of generations; diploid individual that produces spores
Cedo, cedere, cessi, cessum
I yield, give way to
Health Belief Model
addresses the relationship between a person's beliefs and behaviors
Portuguese in Eastern Africa
Portuguese attacked and looted many African city-states
standard enthalpy
is defined as being at 298K and 1atm
adaptive radiation
process by which a single species or small group of species evolves into several different forms that live in different ways; rapid growth in the diversity of a group of organisms
Account Receivable
AssetWhen an account (bill) is paid by the customer, cash increases and account receivable decreases
are any part of a system with uniform composition and properties. For example vinegar and oil dressing is a heterogeneous mixture with two phases.
What is the use of in-depth reporting to unearth scandals, scans, and schemes?
investigative journalism
Mala in Se
wrong in itself, an act which is morally wrong
General William Sherman
Union General that led a conquest of Georgia; critical for the reelection of Lincoln
Acids are compounds that
give off hydrogen ions when dissolved in water.
iuvo (or adiuvo), iuvare, iuvi, iutum
to help, aid, assist; please
Describe the steps in fertilization and preparation for cleavage. (Ch. 28 pg. 749, fig. 28.1)
At ovulation, a secondary oocyte surrounded by a corona radiata is released
Enzymes from multiple sperm create gaps in the corona radiata & 1 sperm makes contacts with the oocyte membrane. Immediate changes in the plasmalemma prevent additional entry of sperm. Membrane fusion occurs, which triggers oocyte activation & completion of meiosis.
The sperm is absorbed into the cytoplasm and both sperm and egg form pronucleii. Spindle fibers appear in preparation for the first cleavage division
Metaphase begins, and over about 30 hours the spindle fibers pull apart the duplicate chromosomes, completing the first mitotic division (cleavage)
Why are many amine containing drugs converted to ammonium salts
ammonium salts are more water soluble
When assessment data point to a spiritual problem that can be treated by independent nursing intervention, it receives the NANDA- approved diagnosis label: a) Spiritual Alienation b) Spiritual Despair c) Spiritual Distress d) Spiritual Pain
c. Spiritual Distress: The only NANDA-approved nursing diagnosis amoung the options is Spiritual Distress. The other options may be further specifications of the broader diagnosis Spiritual Distress
statutory law is either criminal or civil
criminal law: prevent harm to society and provide punishment for crimes; civil laws: protect the rights of individual persons within our society and encourage fair and equitable treatment among people
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