This text was originally written as a reduced-essential version of a larger text entitled Practical
Real Estate Law by Daniel F. Hinkel. Practical Real Estate Law covered every aspect of a modern
real estate practice. That text, because of its detail and comprehensive coverage, totaled
more than 600 pages, and some instructors teaching courses designed for six- to ten-week
terms had found it difficult to complete Practical Real Estate Law. The students who were
attending the shorter courses suggested that the text be shortened and that some detail be
Phoenix uses the "classic six" char attributes, using a percentage scale. 50 is a normal human. Rolling is a little unusual:
Roll d10. If its even, you're above normal, odd below. Since there are certain minima for being in the Project, if you're
"below", subtract 2d10. If you're "above", add 5d10.
Strength : Multiply Strength by 0.75, round up. This is max encumbrance in kilos. Double strength is max liftable (again,
Dexterity : Overall body coordination.
Constitution: General physical shape
Intelligence : Overall thinking ability. 50 is equal to and IQ of 100.
Providence City acquired its power plant from a private company on June 1. No receivables were acquired with the purchase. Therefore, total accounts receivable on June 1 had a zero balance.
Providence plans to bill customers in the month following the month of sale, and 80% of the resulting billings will be collected during the billing month. 90% of the remaining balance should be collectable in the next following month. The remaining uncollectible amounts will relate to citizens who have moved away. Such amounts are never expected to be collected and will be written off....
Bryan Singler is evaluating results for three separate business segments under his control. Selected financial information for each segment follows: Rank order the three segments based on “margin,” “turnover,” and “return on investment.” How is it possible that the rankings differ based on which evaluative model is used?
Carpet Clean manufactures a chemical carpet cleaner. The company was formed during the current year. As a result, there was no beginning inventory. Management is evaluating performance and inventory management issues, and desires to know both net income and ending inventory under generally accepted accounting principles (absorption costing) as well as variable costing methods. Relevant facts are as follows:
Canadian Autoparts manufactures and sells alternators. Canadian has been producing and selling approximately 1,500,000 units per year. Each units sells for $350, and there are no variable selling, general, or administrative costs. The company has been approached by a foreign supplier who wishes to provide an alternator component for $45 per unit. Total annual manufacturing costs, including the alternator component, is as follows:
Chapter 4 - Accounting for governmental operating activities - Illustrative transactions and financial statements. After studying Chapter 4, you should be able to: Analyze typical operating transactions for governmental activities and prepare appropriate journal entries at both the government-wide and fund levels, prepare adjusting entries at year-end and a pre-closing trial balance, prepare closing journal entries and year-end General Fund financial statements,...