Test 2 Flashcards

Terms Definitions
Dividend normal bal
cash + cast equivalents
Transferring information from a journal entry to a ledger account.
The accounting process that periodically transfers money from one account to another (e.g. Depreciation).
Transactions are initially recorded in chronological order in a _____ before they are transferred to the accounts.
an increase in owner's equity resulting from the operation of a business.
a record summarizing all the information pertaining to a single item in the accounting equation.
process of transforming plaintext into a short numeric code (called a hash)

In recent years, falsifying revenue has increasingly become the accounting scam of choice.”     “Half of all SEC accounting-fraud cases from 1987 to 1997 involved revenue hoaxes” 1
**no definition just important to acknowledge 
Cost-Volume-Profit assumes revenue...
is linear in relevant range
Net Income
The amount remaining when revenue exceeds expenses
accrued revenues
Debit Asset
Credit Revenue
ex. rent or interest
price-earning ratio
The relationship between the market value per share and earnings per share of a stock
the amount of money earnedover and above the amount spent to keep a business operating
manufacturing overhead
All costs incurred in the manufacturing process other than direct materials and direct labor.
returns and allowances
long term business relationships, companies being accommodating to customers
A debit balance in retained earnings is identified as a ________.
an entry that is entered into the right side of an account that decreases an asset or increases a liability
owner's equity
The amount remaining after the value of all liabilities is subtracted from the value of all assets
cash transactions
cash receipts/ cash payments and petty cash paymetns
Batching out
the process of preparing a batch report from the point-of-sales terminal
Generally is the source of cause of changes in assets, liabilities and equity.
Operating Cycle
the time between buying inventory and collection of its revenue
special endorsement
an endorsement indicating a new owner of a check
Temporary Accounts
accounts used to accumulate info until transferred to the capital account
What are: liabilities?
An economic obligation (debt) payable to a party outside the business
net book value > estimated future cash flows, then asset is impaired, imprairement= net book value-fair value
the decrease in the value of a fixed asset is called
correcting entry
journal entry to correct an error in ledger
Refers to the size of an error in financial statements. Its material if it is likely that a reasonable person would be impacted by the error or omission
natural business year
when sales activities are at their lowest level for year. ex: Natural business year for Wal-mart is Jan 31 after the holiday season.
out-of-pocket costs
Costs that have not yet been incurred and that may vary among alternative courses of action.
Paying Freight Costs on Sales: FOB Destination
-dr freight-out
-cr cash
Explain the allowance method.
Managers estimate how much bad-debt (money not able to be collected) on the basis of the company's collection experience. The business records the estimated amount as Uncollectible-Account Expense and sets up an Allowance for Uncollectible Accounts. This is a contra account to Accounts Receivable. It shows the amount of the receivables that the business expects not to collect.
purchase discount
credit terms of a purchase on account may permit the buyer to claim a cash discount for prompt payment
special amount column
a journal amount column headed with an account title
Terms Of Sales
An agreement between a buyer and a seller about payment for merchandise
Federal unemployment tax
a federal tax used for state and federal administrative expenses of the unemployment program
The Days Sales in Receivable Ratio is important for ___________ a company's ____________.
~ Evaluating~ Liquidity
The cost of purchasing the same goods at the present time from the usual suppliers in the usual quantities.
Current Replacement Cost
Federal Insurance Contributions Act (FICA) Taxes
Taxes assessed on both employers and employees; for Social Security and Medicare programs.
Formula for computing interest
face value of note * annual interest rate *time in terms of 1 yr (1/12) = Interest
Internal Control 1: Control Environment
Tone at the top, management must set an ethical tone for its employees
If beta = 1.0, investment has average risk, where average is defined as
the riskiness of the portfolio
What is the Sale Of Receivables? How does it impact the Balance Sheet?
lf company sells receivables, without recourse [no guarantee by the company selling the receivable], the company obtains funds with no corresponding debt appearing on balance sheet of company selling its receivables without recourse

Can also do this with recourse, but the following conditions must be true:

(1) Seller is isolated from receivables sold
(2) Seller surrenders effective control over receivables sold
(3) Buyer has the right to pledge or exchange the receivables purchased.
if a bond is issues at par and between interest dates
the cash received by the corporation will be greater than the face value of the bond
Debits,Expenses,Assets,Dividents ---Credits, Owners Equity,Income( Revenue) , Liability
Issue also means?
**Accounting Cycle**
Analyze transactions
Record Transactions
Post to Ledger
Work sheet w. trial balance is prepared
Finnancial Statements are prepared
Adjusting and closing entries journalized
adjusting and closing entries are posted to ledger
Post Closing trial balance is prepared from general ledger
All accounts
A ledger must contain
Sarbanes-Oxley Act
Reduces unethical corporate behavior and decrease the likelihood of future corporate scandals.
results when different companies use the sam accounting principals and methods from year to year
sales revenue
primary activity-selling inventory to customers
Goods that a merchandising business purchases to sell.
the difference between the amounts received versus the amounts paid
decreases in economic benefits in the form of decreases in assets or increases in liability that decrease equity
a source of document showing quantity, description, prices of items, total amount of purchase and the terms of payment
a person or business to whom merchandise or services are sold
A person or organization who loans financial resources to an organization
collection of data stored on the computer in a form that allows the data to be easily access, retrived, manipulated, and stored
File maintenance
The procedure for arranging accounts in a general ledger, assign account numbers, and keeping records current
an exclusive right granted to its owner to manufacture and sell a patented item or to use a process for 20 years
times interest earned ratio
net income+interest espense+tax expense/interest expense
The Account Title and Balance Sheet columns of the work sheet provide all of the information necessary to prepare the statement of owner's equity.
Accounts Receivable
Unwritten promises by customers to the business pay at a later date
Financial rights to the assets of a business
conversion costs
costs necessary to convert the direct materials into the finish product
step costs
a cost that increases in discrete steps as the volume of activity increases
examples of Expenses
Examples include rent, salaries and wages, insurance, electricity, utilities, and the like.
Double-Entry Bookkeeping
the concept of writing every business transaction in two places
The collection of all accounts for an information system
FOB destination
a term indicating that the seller retains the title to the merchandise until it reaches its destination and that the seller bears the shipping cost.
Return on Common Equity (ROE or ROCE) (Formula)
an abstract of an account, as one rendered to show the balance due.
normal balance
The side of the account that is increased.
ledger that contains accounts for all customers and amounts that are owed
accounts receivable ledger
Statement of stockholders' equity
a financial statement that shows changes in a corporation ownership for a fiscal period
assets taken out of a business for the owners personal use
Average Cost
the average cost of each unit in inventory (at the time of the sale) is assigned to COGS; the business computes a new average cost per unit after each purchase
limited liability corporation
business that acts like a corporation but can be taxed like a partnership
For NPV, when cash flows are equal:
use annuity table.
Statement of Members' Equity
Discloses the changes in member equity for a period
cost behavior
the manner at which a cost changes in relation to its activity base (driver)
What ar the two types of acounting?
Financial Accounting- Provides accounting info to external users (shareholders, lenders, suppliers, employees, governmentManagerial Accounting- Provides accounting info to internal users- managers, directors, etc (small group)-people that make day to day decisions about the business
Bond Discount
Bond is sold for less than the par value (Market Rate > Stated Interest Rate)
statement of owners equity
shows the changes in equity for a period of time
when to record reduction, perpetual and periodic
perpetual: figured after each event occurs (more bookkeeping)
keeps track of cogs every time sale is made, always up to date inventory record. counting inventory not necessary but spoilage theft etc. possible
periodic: figured at end of period, less bookkeping more practical
inventory never up to date, counting required
What is an Opportunity Cost?
Represent the costs of the next best alternative strategy.
What are the characteristics of preferred stock?
Receive dividends and assets in the event of a liquidation, but do not allow for voting.
How would you calculate the simple interest of a sum?
Interest = Principal * Rate * time

$10,000 * .1 * 1 year = $1,000
True or False: The collection of an accounts receivable generates the reconnection of revenue.
True or False: Under the point of sale concept, the earnings process need not be substantially complete for revenue recognition to occur.
*synapomorphy- quadrupedal
body mechanics
to grow
to train
Triassic Supercontinent
*synapomorphy- maxillary fenestra
fast HR >100bpm
Oviraptor is from
*synapamorphy- 1.mesotarsal ankle
2. straight femur with in-turned head; fully erect posture, habitual biped- walks on two legs all of the time
erect posture, size increase
tough, hard to digest
•Inflammation of subcutaneous tissues•Common bacterial infectionR/t - infection with streptococci, staphylococciS&S •Local - pain, redness, swelling, hot•Systemic • Red streaks extending from the patch indicate that the lymph vessels have been infected • Fever & malaise • Systemic potentially dangerous but usually can be treated successfully with antimicrobialsCellulitis on the face must be given special attention because the infection may extend directly to the cavernous sinuses of brain
Primitive theropod, late triassic
*synapomorphies- 1.enlarged nares, 2. reduced antorbital fenestra 3. reduction of digit-2 (pointer finger); bipedal/ heavy tail to balance body; one of the first dinos known to western culture
bigger frill, frills=defense, chewing muscles attached to frills, diverse in sexual display; horns are for defense and ritual combat for access to females, bigger horns with age
"horned face"; *synapomorphy- 1. rostral bone (opposite of predentary; upper jaw beak bone) used as a hedge clipper; frill expansion on back of head in primitive ceratopsia
big theropods, 30-45 ft long
characteristics associated with skin cancer• A - asymmetry of shape• B - border irregularity• C - color variation within one lesion• D - diameter greater than 6 mm• E - elevation
Health Care Associated Infectionsaka: nosocomial or healthcare acquired infections- HAI's can occur as a result of invasive procedure, antibiotic administration, the presence of multidrug-resistant organisms, and breaks in infection prevention and control servicesCan be:1.) exogenous- organism that is present outside the client. I.e: post-operative infection2.) endogenous- organism is part of normal flora. Major sites of HAI's:-urinary tract-surgical or traumatic wounds- respiratory tract- bloodstream
Pharmacokinetic Phase
1. Absorption2. Distribution3. Metabolism/ Biotransformation4. Excretion/ Elimination
small, non-blanchable vascular lesions r/t increased capillary fragility
Late Jurassic, primitive tetanurae (between coelophysis and t-rex)
Triassic Producers
Pteridophytes (ferns, mosses), Gymnosperms (cicads, conifers, ginkos
type of saurapoda; longest animals that ever lived, probably held both the tail and the neck horizontally 98 FEET!
herd herbivores; jaw articulation well below the level of the teeth; basic bipedal
"egg stealers" rare dinosaurs, found fossils showing that they care for young ( mom fossilized cradling nest), baby dromaeosaurs found at an oviraptor nest, most likely scenario is baby dromaeosaurs is food for oviraptor baby
determinant growth (growth until adult size), have different niches, sexual dimorphism, probably involved parental care
most primitive mammals; platypus that lays eggs
ossified fused clavicles, meeting in the middle (like the wishbone), very important in birds, like a big spring with flight muscles attached, evolved in maniraptora
probably have completely unique biology because they are so different? maybe they kept their heads more horizontal to keep blood flowing? maybe the oxygen flow was in one direction like birds and alligators?
jurassic and cretaceous mainly; have conical, skinny or plate-like spikes that protect spine from predators; spike differences suggest species recognition and/or sexual display; *synapomorphies- 1. dorsal plates and spikes 2. tall neural arches with highly angled transverse processes 3. lose the ossified back and tail tendons
*synapomorphies- 1. leaf shaped teeth 2. predentary bone 3. back-turned pubis 4. elongate ilium 5. elongate ischium 6. ossified tendons
herbivores, suspected gut flora, have to eat way more to get nutrients, most have cheeks
lateral side to side movement, sprawled posture, some have kinetic skulls
unpredicted responses to a medication. -You can develop an allergy to a medication that is administered repeatedly. *antibiotics cause a high incidence of allergic reactions* Always check if your patient has any allergies to medications
a manner or style of walking
Compare and contrast standard precautions with transmission based precautions
Standard Precautions:Transmission-Based Precautions:
the lowest plasma concentration of drug at a specific time∗Indicates the rate at which the drug is eliminated∗Drawn immediately before the next dose is administered
A factor that renders the administration of a drug or the carrying out of a medical procedure inadvisable
How many digits does coelophysis have?
True or False, Sauropods ate anglosperm and conifers?
cepillarse el pelo
to comb one's hair
Big Theropods
shorter neck to avoid whiplash, massive hind legs, bipedal and graviportal, have pubic boot
long tail and neck; 59 ft long
protects the fetus from being attacked by the mothers immune system and this allows for prolonged pregnancy
ossified tendons
along vertebral column, bone is deposited inside the tendons to make it stronger, more rigid and stable (ex: duck-billed dino with "corset")
pre-pubis: new bone development on the front of the pubis
precise occlusion
teeth fit together perfectly, needed for chewing like herbivores
thecodont teeth
teeth surrounded by bone; deeply rooted
skin full of plates of bone; generalized feeder, sprawled posture, amphibious, broad tails, practice parental care, ambush predator
baby Allosaurs
juveniles still with adults, adults allow juveniles to eat, babies eat same food as adults
*synapomorphies 1. 3 or more bones fused to the sacrum 2. perforate acetabulum 3. expanded ilium 4. opposable thumbs 5. long s-shaped neck
external fertilization
fertilization happens external to the body- female secretes the eggs and the male squirts sperm onto them (ex-fish eggs)
a transient elevation of the skin caused by edema of the dermis and capillary dilatation
In immunology, the strength of binding interaction between antigen and antibody molecules
a large vesicle or blister greater than 1cm in diameterthe compression of food that is created by mastication and moved by peristalsis into the stomach
extension of an joint beyond its normal anatomical limitations.e.g. pulling of the wrist/ hand towards the forearm.
inflammatory condition of the large intestine
a temperature scale that registers the freezing point of water as 32° and the boiling point as 212°
•Peak drug level is the highest serum level of drug at a specific time∗Indicates the rate of absorption ∗PO peak level may be 1 – 3 hours∗IV peak level may be in 10 minutes∗Draw blood level to determine peak at proposed peak time
•The main route of drug elimination is the kidneys -A common change with aging is a ↓ in kidney function = ↑ risk drug toxicity -Creatinine clearance (CrCl) is a test used to measure the glomerular filtration rate (GFR) of the kidney •Other routes of excretion are: GI tract, lungs, sweat, breast milk
True or False, dromeosaurids belong in teh clad Tetanurae
The End
-Rocky metoerite landed, the chicxulub crater in the Gulf of Mexico-Molten glass of tektites dates at 65 MA
Angiosperms leads to...
diversification of various dinosaur species
respiratory turbinates
delicate bones in the sinus, related to water balance
living in a herd is its own defense
chevron bone
(haemal arch) this can show sexual dimorphism in crocodiles an din some dinorsaurs (ex: t-rex female is larger with smaller chevron)
intromittent organs
whatever the structure is that the male amniote puts inside a female amniote to fertilize the egg
pursuit predators
animals that chase down their pray (fast swimmers- ichthyosaurs) (short-necked plesiosaurs)
moving of an appendage in a circle, any ball and socket joint can preform this action.
the transfer of heat into a physical object.e.g. sitting on a cold chair, eventually it becomes warm.
Describe health-promotion activities appropriate for clients to prevent development of impaired oral mucous membranes
-Oral hygiene: brushing, flossing-Keep mucosa well hydrated, minimize foods irritating to tissues, and provide cleansing that soothes and reduces tissue inflammation
when a patient can only breathe when standing upright, and has SOB while laying down.
an increase in the number of stools and the passage of liquid with unformed feces. It is associated with disorders affecting digestion, absorption, and secretion in the GI tract
Identify nursing diagnosis for clients with actual or risk for bowel function problems
-Bowel incontinence-Constipation-Risk for constipation-Perceived constipation-Diarrhea-Toileting self-care deficit
Feathers first arose in...
Primitive Aves in the Jurassic
The Big Five Mass Extinctions
Ordovician, Devonian, Permo-Triassic (largest extinction in history), Triassic (mass extinction of archosaurs--> dinos become dominant), Cretaceous (all dinos extinct except birds)
Cretaceous Producers
same as before but now with angiosperms (flower and fruit plants)
pubic boot
ends pubic bone with a boot; seems that the pubic boot should point downward (place for locomotor muscles to attach to)
retracted nares
nares higher on head, speculated as a trunk, a way to hear better or an endothermic process
facultative biped
capable of bipedality, not all of the time
Describe physiologic factors and variables that affect drug actions in the body including absorption, distribution, metabolism, and excretion
Absorptiono Factors that influence medication absorption are:o Route of Administration • IV produces most rapid absorption • Mucous membranes and respiratory airways are quickly absorbed because their tissues contain many blood vesselso Ability of Medication to dissolve • Acidic medications pass through the gastric mucosa rapidlyo Blood Flow to the Site of Administration • Areas that have more blood supply with experience enhanced absorption, facilitating the passage of the medication into bloodo Body Surface Area • Large surface area= fast rate of absorptiono Lipid Solubility of a Medication • High lipid solubility= fast rate of absorptionDistributiono The rate and extent of distribution depend on the physical and chemical properties of medications and the physiology of the person taking the medicationo Rate depends on vascularity of tissues and organso Conditions that limit blood flow or blood perfusion inhibit distribution of a medicationo To be distributed to an organ, a medication has to pass through all of organs tissues and biological membraneso The degree to which medications bind to serum proteins such as albumin affects medication distribution.Metabolismo Liver degrades many harmful chemicals before they become distributed to the tissuesExcretiono Kidneys are the main organs for medication excretiono GI tract= another route for med excretion
the removal of a small piece of living tissue from an organ or other part of the body for microscopic examination to confirm or establish a diagnosis
Fatty Acids
Fats that are compose of chains of carbon and hydrogen atomswith an acid group at the end and methyl group at the other. Ex. saturated,unsaturated, monounsaturated, polyunsaturated. Provide 9 kcal/g of energy
Identify factors that may be safety hazards in the adult clients environment
-Adequate lighting-Clutter-Bathroom Hazards-Electrical and Fire Hazards
Change in theropod body size...
not unidirectional for the clade
Very large sauropods have...
extra vertebrae in the cervical region
semilunate carpal
half moon shaped bone in the wrist of Coelorosauria & eventually in birds, this is a flexible wrist for holding prey
competitive edge
all else being equal, yet when a new effective feature evolves that group has a competitive edge
Health promotion for skin
•Limit sun exposure - chronic sun exposure is the single most important factor leading to degeneration of skin components• Educate anyone with moles or birthmarks to perform periodic skin self-examination and assess for ABCDE's•Skin survey at 3 year intervals for patients 20 to 40 years of age & annually for patients older than 40 years.
Describe health promotion activities and interventions appropriate for clients to prevent injury
1. Patient Education 2. Safe Environment -Bed in low position -Call bell within reach -Provide assistance when getting OOB if patient is unstable -Slippers when ambulating -Reduce clutter in room -Decrease verbal stimuli/noise -Confused patient’s• Move closer to Nurse’s station• Bed Alarm device – will signal if patient gets OOB• Family participation• Cover IV sites/Tubing• Restraints as a last measure
What are quill knobs?
Where quill feathers would have been anchored to the boney knowbs of ligaments.
Features of Mosasaurs
long tail use for propulsion, fins for navigation not movement
Factors that increase the risk of infection for health care personnel
1. Age2. Lifestyle3. Occupation4. Diagnostic procedures5. Heredity6. Travel history7. Trauma8. Nutrition
Assessment of Buccal Mucosa
•Color on the inside of the cheek may vary according to race•African Americans - bluish hue•Caucasians - pink mucosa•Glistening, moist, smooth, free of lesions
Did Apatosaurus grow rapidly?
No. They did not grow rapidly and continued to grow throughout their lives
Subcategories and features of Ceratopsians
Chasmosaurs- two long eye horns, broad frill

Centrosaurs- shorter horned frills, huge nose thorn, smaller eye horns
Describe the food guide pyramid and discuss its value in planningmeals for adult clients.
1-2 servings: eggs, fish, poultry2-4 servings: plant oils4-8 servings: whole grains5-13 servings: fruits and vegetables5-8 (8oz) glasses of water daily-Adults exercise 30min 5x week to maintain weight-60-90 minutes to prevent weight gain-most should take a multi-vitamin In planning diets for adults, depending on theircondition(s), a balance diet will be needed to tend to their diseaseprocesses or nutrient needs. Based off the 2000k/cal a day,certain food may need to be replaced with other groups due to,personal preference or allergies. E.g protein from meats can also befound in certain vegetables. (self-written based of RDA allowancesand food guidelines)
More dinosaur genera are known from the Cretaceous than both the Jurassic and Triassic because
c) there are more Cretaceous sedimentary rocks preserved
Evolution towards more hole in the skull
openings in the skull provide good places for muscles to attach, lighter skull
2. Describe health promotion activities appropriate for clients to prevent the development of impaired skin-integrity
a. Skin care - Hygiene and skin careb. Mechanical loading and support devices - Proper positioning and use of therapeutic surfacesc. Education
First evidence that there was the end-cretaceous extra-terrestrial impact was?
A hugely augmented portion of iridium in the boundary sediments.
Discuss the spread and control of infectious agents
Major Mode of Transmission is Hands! Can also be spread through:-Contact _direct: person to person _indirect: contaminated object _droplet: contaminated secretions-Air _Droplet: carried on dust particle _Vehicles: contaminated items _Vectors: mosquito, fleas, ticks, flies, liceMost effective way to prevent spread of infection: HAND HYGIENE!
la calculadora
dian nao
el televisor
television set
a small lake
el programa de computación
Strengths, Weaknesses, Opportunities, and Threats
liao tian shi
internet chat room
Value Matrix
Firm's physical transformation processes
A horizontal structural member, usually used to support floor or roof joists
(1) television, (2) computers, (3) telecommunications, (4) contraceptives, (5) film/vcrs, (6) gadgets & household appliances
Revenue Models
Pay for Service, Subscription, Advertisement Support, Affiliate
The abbreviation for the eXtensible Markup Language. The XML language is a document processing standard that allows you to create and format
The programs that instruct the computer to do certain jobs
a fact, occurrence, or circumstance observed or observable:
What are the two factors in determining a surge suppressor's effectiveness?
Mobile commerce. Ability to complete commercial transactions using mobile devices
Digital Video Disk (also known as Digital Versatile Disk). An optical storage medium with improved capacity and bandwidth compared with the Compact Disc. DVD, like CD, was initally marketed for entertainment and later for computer users.
A system of building in which components (such as wall framing or roof trusses) are built in a factory, rather than on the job site.
A time-saving Internet feature to keep an address or URL you wish to return to later.
Input device
Translates information into a form that the computer can understand, i.e., keyboard, mouse, scanner, digital cameras.
identificatori biometrici
something about your body that canbe measured
Value Chain and IS
both physical and information processing components; focus on the role that information techs can play in transforming current activities
A computer device, such as a CD-ROM drive or printer, that is not part of the essential computer, i.e., the memory and microprocessor. Peripheral devices can be external -- such as a mouse, keyboard, printer, monitor, external Zip drive or scanner -- or internal, such as a CD-ROM drive, CD-R drive or internal modem.
A rigid structural member that is in tension.
Computer Assisted Instruction(CAI)
Instruction that utilizes a computer to present information to a student as a self-learning tool
to cause damage to; injure or harm; reduce the value or usefulness of:
Tactical IS
Do not create added value but are important (crucial) to firm's success
Post and Lintel
the simplest form of a framed structure, with horizontal framing members (beams) supported by vertical members (posts)
Network Interface Card(NIC)
Connects computers to a network or shared devices, applicaitons, peripherals.
Virtual Value Chain
map the set of activities that enable a firm to transform input into more valuable usable output.Five activities:1. Gather2. Org3. Select4. Synthesize5. Distribute
Local Area Network
A network in which the computors that are connected are close to each other, many times within the same building or campus
Causes of Tippy Market
The lower the cost of production and distribution of a product, the quicker the onset of the tipping point.
Edwin Hubble 1930s Big Bang Theory of the origins of the universe
1950s discoveries from unmanned spacecraft, radiotelescope, and minerals samples reinforce whose theory of the origins of the universe + name of theory
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