Answer:
The query may still be specified in SQL by using a nested query as follows (not all
implementations may support this type of query):
SELECT DNAME, COUNT (*)
FROM DEPARTMENT, EMPLOYEE
WHERE DNUMBER=DNO AND SEX='M' AND DNO IN ( SELECT DNO
FROM EMPLOYEE
GROUP BY DNO
HAVING AVG (SALARY) > 30000 )
GROUP BY DNAME;
Explanation:
Answer:
See explanation
Explanation:
(a) Assets are understated - If we do not adjust accrued revenue, the assets are understated. For example - if we do not add any outstanding rent revenue, the assets will become understated.
(b) Liabilities are overstated - If we do not adjust unearned revenue, the liabilities are overstated. For example - if we do not deduct any expired unearned revenue, the liabilities will become overstated.
(c) Liabilities are understated - If we do not adjust accrued expense, the liabilities are understated. For example - if we do not add any outstanding rent expense, the liabilities will become understated.
(d) Expenses are understated - If we do not adjust accrued expense and prepaid expense, the expenses are understated. For example - if we do not add any outstanding rent expense and expired prepaid expenses, the expenses will become understated.
(e) Assets are overstated - If we do not adjust prepaid expense, the assets are overstated. For example - if we do not deduct any expired prepaid insurance, the assets will become overstated.
(f) Revenue is understated - If we do not adjust accrued revenue and unearned revenue, the revenue is understated. For example - if we do not add any outstanding rent revenue and expired unearned revenue, the revenue will become understated.
Answer:
The correct answer is letter "C": Cash, marketable securities, and receivables.
Explanation:
The quick assets of a company can easily be converted into cash. Quick assets include <em>cash, account receivables, </em>and<em> marketable securities</em>, which are equity and debt securities that can be converted into cash within one year. To calculate the company's quick assets add its cash, account receivables, and marketable securities and subtract its inventory from that result.
Answer:
$81000
Explanation:
The calculation is simple. Bond interest is simply calculated by multiplying bond value with the assorted interest rate.
For example
A bond with $1000 value with 5% interest is simply 5% of $1000 = $50
Therefore,
$3,000,000 * 2.7% = $81000
(2.7 % = 0.027)
Hope that helps.