1986

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  • Acct 311 Final Exam

    ACCT 311 Final Exam Click Link Below To Buy: http://hwaid.com/shop/acct-311-final-exam/ 1. XYZ Company sells appliance service contracts agreeing to repair appliances for a two-year period. XYZ’s past experience is that, of the total dollars spent for repairs on service contracts, 40% is incurred evenly during the first contract year and 60% evenly during the second contract year. Receipts from service contract sales for the two years ended December 31, year 2, are as follows: Year 1 $500,000 Year 2 $600,000 Receipts from contracts are credited to unearned service contract revenue. Assume that all contract sales are made evenly during the year. What amount should XYZ report as unearned service contract revenue at December 31, year 2? 1. $360,000 2. $470,000 3. $480,000 4. $630,000 2. A Corp. had the following liabilities at December 31, year 2: Accounts payable $55,000 Unsecured notes, 8%, due 7/1/Y3 400,000 Accrued expenses 35,000 Contingent liability 450,000 Deferred income tax liability 25,000 Senior bonds, 7%, due 3/31/Y3 1,000,000 The contingent liability is an accrual for possible losses on a $1,000,000 lawsuit filed against A. A’s legal counsel expects the suit to be settled in year 4, and has estimated that A will be liable for damages in the range of $450,000 to $750,000. The deferred income tax liability is not related to an asset for financial reporting and is expected to reverse in year 4. What amount should A report…

    Words: 3194 - Pages: 13
  • Chernobyl Explosion 1986

    Chernobyl Explosion 1986 On April 26, 1986, the Chernobyl nuclear power plant that was in Ukraine, which at that time was a part of the former Soviet Union, exploded causing fires and it released 5% of the radioactive reactor core into the atmosphere (Institute, 2015). This accident caused the largest uncontrolled radioactive release into the environment that was ever recorded and large amounts of radioactive materials were released into the atmosphere for about ten days (Association, 2016). The…

    Words: 871 - Pages: 4
  • 1986 Immigration Reform

    As state from the American Immigration Council, “In evaluating the pros and cons of a legalization program, it is important to keep in mind that legalization is not only a humanitarian act; it is also a form of economic stimulus. The example of the 1986 Immigration Reform and Control Act (IRCA) demonstrates that workers with legal status earn more than workers who are unauthorized. And these extra earnings generate more tax revenue for federal, state, and local governments, as well as more…

    Words: 1139 - Pages: 5
  • Handicapped Act 1986

    The Education of the Handicapped Act Amendments of 1986 Based on new research found on infant development, encourage a change in early interventions and preschool services. Early intervention was found to improve a child’s intelligence, prevent secondary handicapping conditions decrease dependency in institutionalization and decrease family stress (Education of the Handicapped Act, 1986). The establishment of the Education of the Handicapped Act Amendments of 1986 was created in order to improve…

    Words: 1165 - Pages: 5
  • Ringo V. State (1986)

    (1946) that decided, “the color of a man’s skin is unrelated to his fitness as a juror.” This leads to the Batson v. Kentucky (1986) case of 1986 that “Purposeful racial discrimination in selection of the venire violates a defendant’s right to equal protection because it denies him the protection that a trial by jury is intended to secure.” This led to decision that the detective’s interrogation technique goes against those statues and prior court decisions. The court then points out the dangers…

    Words: 631 - Pages: 3
  • Illegal Immigration 1986

    As mentioned in the intro, previous actions have been taken in order to curb illegal immigration, specifically the Immigration Reform and Control Act of 1986. This act gave amnesty to citizens who were already residing in the United States. This act is largely viewed as a failure due to its intentions of ending illegal immigrants yet, inability to cease illegal immigration after its signing. The act resulted in 5 million estimated immigrants living in the United States to increase into the 11.3…

    Words: 2384 - Pages: 10
  • Dog Act 1986 Analysis

    In modern societies, animals turned out to largely contribute to the development of both social and economic activities. In this sense, it is perspicaciously that a whole practical legislation has emerged to serve a beneficial purpose that is to maintain order within the community. Before considering what the Control of Dogs Act 1986 brought to the existing legislation related to dogs, it is of significance importance to clearly understand what the Act involves as well as to define what strict…

    Words: 2228 - Pages: 9
  • 1986 Immigration Reform In America

    For example, the “last and largest legalization in the U.S. history” (Wong and Garcia 2015:2) known as the 1986 Immigration Reform and Control Act (IRCA), which legalized unauthorized immigrants who were residing in the U.S. since January 1, 1982. Furthermore, IRCA had prohibited employers to employ unauthorized personnel. It had instead created temporary agriculture work, work programs and legalized certain workers (Federation for American Immigration 2008). During the process of IRCA,…

    Words: 720 - Pages: 3
  • Public Order Act 1986 Essay

    For instance, an elderly street preacher name Mr Hammond was convicted under section 5 for displaying a sign which says “homosexual conduct was immoral ”. Some passers-by became angry with the writing and tried to remove the sign, others threw water and dirt at him Mr Hammod. The police came and arrested him, and he was prosecuted, convicted, and fined £300 plus £305 court costs. The high court upheld the conviction saying magistrates were entitled to find the sign “insulting” to homosexuals. No…

    Words: 479 - Pages: 2
  • Baddeley 1986 Working Memory Study

    Baddeley (1986) suggests that the working memory is an active system that provides temporary storage for the manipulation of the information necessary for such complex cognitive tasks as language, learning, reasoning and problem solving. Working memory is a ‘workbench’ where all resources needed for a particular task are placed. Baddeley’s 1986 working memory model showed four components: the central executive, which is responsible for selection, initiation and termination of processing, the…

    Words: 1060 - Pages: 5
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