Search This Blog(textbook name or author as the keywords)You can cantact me by the Contact Form

6/10/13

Macroeconomics 10e - Slavin – solutions manual and test bank for 9780073511429, Mcgraw-Hill

Macroeconomics 10e - Slavin – solutions manual and test bank for 9780073511429, Mcgraw-Hill
Hi dear students:
Feel free to contact us: ggsmtb@gmail.com  , I have the Book Resources for the above textbook. all the Book Resources is in pdf or doc files.

Essentials of Accounting for Government and Not-for-Profit Organizations - 11e, Copley(author) solutions manual and test bank

Copley - Essentials of Accounting for Government and Not-for-Profit Organizations - 11e,  solutions manual  and test bank
Hi dear students:
Feel free to contact us: ggsmtb@gmail.com  , I have the Book Resources for the above textbook. all the Book Resources is in pdf or doc files.
the download link of the sample of  Essentials of Accounting for Government and Not-for-Profit Organizations - 11e, Copley(author)   solutions manual  and test bank


http://www.mediafire.com/view/upr6q4xkpve36b8/copley_-_essentials_of_accounting_for_government_and_not-for-profit_organizations_-_11e%2C_test_bank_0078025451ch2.docx



http://www.mediafire.com/view/aeiw6lrpd2pgenp/Essentials_of_Accounting_for_Governmental_and_Not-for-Profit_Organizations_11e_Paul_CopleyChap002_11th_editionr.doc




Chapter 2 Overview of Financial Reporting for State and Local Governments

2-1.          The solution to this and the first exercise of Chapters 1 and 3 through 9 will differ from student to student assuming each has a different CAFR.

2-2.     

A.              A financial reporting entity is a primary government, organizations for which the primary government is financially accountable, and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.

B.              A primary government is a state government or general purpose local government. An example of a primary government would be any state, municipality, or county (general purpose governments) and any special-purpose local government that meets the certain criteria. In some states, school disricts are generally primary governments as the governing boards are independently elected, levy their own taxes, and are financially independent.

C.              A component unit is a legally separate organization for which the elected officials of the primary government are financially accountable. In addition, a component unit can be another organization for which the nature and significance of its relationship with a primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. An example might be a library with a separate board appointed by a city council and in which the city council must approve its budget and make up its deficits.


D.              The two primary methods for reporting component units in the financial statements of a primary government are blending and discrete presentation. Blending reports the component unit as one of the funds of the primary government, which then results in including the component unit as part of the basic financial statements. Blending is used only when component units are sufficiently intertwined with the primary government that they are, in substance, the same as the primary government. Discrete presentation involves reporting the component unit in a column to the right of the primary government in the government-wide financial statements of the reporting entity.




2-3.
A.         The three major sections of the Comprehensive Annual Financial Report are the introductory, financial, and statistical sections.

B.         The Government-Wide Financial Statements are the Statement of Net position and the Statement of Activities. Government-Wide Statements are presented using the economic resources measurement focus and the accrual basis of accounting.

C.         The Governmental Fund Statements are the Balance Sheet and the Statement of Revenues, Expenditures, and Changes in Fund Balances. Governmental Fund Statements are presented using the current financial resources measurement focus and modified accrual basis of accounting.

D.         The Proprietary Fund Statements are the Statement of Net position (or Balance Sheet), Statement of Revenues, Expenses, and Changes in Fund Net position, and the Statement of Cash Flows. The Proprietary Fund Statements are prepared using the economic resources measurement focus and the accrual basis of accounting.

E.         The Fiduciary Fund Statements are the Statement of Fiduciary Net position and the Statement of Changes in Fiduciary Net position. Fiduciary Fund Statements are prepared using the economic resources measurement focus and the accrual basis of accounting.

F.          Management's Discussion and Analysis (MD&A) is considered to be Required Supplementary Information (RSI) and is presented in the financial section after the auditor's report. The remainder of RSI is generally presented after the notes to the financial statements and includes (a) a schedule of funding progress and a schedule of employer contributions for pension plans included in the report, (b) budgetary comparison schedules, (c) information regarding infrastructure assets when using the modified approach, and (d) information required for external financing pools.




2.4       The General Fund is always considered a major fund. Other governmental funds are considered major when both of the following conditions exist: (a) total assets, liabilities, revenues, or expenditures of that individual governmental fund constitute 10 percent of the total for the governmental funds category, and (b) total assets, liabilities, revenues, or expenditures of that individual governmental or enterprise fund are 5 percent of the total of the governmental and enterprise categories, combined. Additionally, a government may designate any fund major if reporting that fund separately would be useful.

An enterprise fund is considered major if: (a) assets, liabilities, revenues, or expenses are 10 percent or more of the total for all enterprise funds, and (b) its assets, liabilities, revenues, or expenses are 5 percent or more of the total of the governmental and enterprise categories, combined.




Organizational Behavior - Improving performance and commitment in the workplace,Third ed., by Colquitt, Lepine, & Wesson, solutions manual and test bank

Organizational Behavior - Improving performance and commitment in the workplace,Third ed., by Colquitt, Lepine, & Wesson, solutions manual and test bank for 9780078029356
Organizational Behavior - Improving performance and commitment in the workplace,Third ed., by Colquitt, Lepine, & Wesson, solutions manual and test bank 
Hi dear students:
Feel free to contact us: ggsmtb@gmail.com  , I have the Book Resources for the above textbook. all the Book Resources is in pdf or doc files.




ch2 test bank 
 
1.
(p. 33)
Evaluating an employee's performance based on results alone gives an accurate picture of which employees are worth more to the organization. 
 
FALSE
Employees contribute to their organization in ways that go beyond bottom-line results; therefore evaluating an employee's performance based on results alone might give an inaccurate picture of which employees are worth more to the organization.

AACSB: Analytic
Blooms: Remember
Colquitt - Chapter 02 #1
Difficulty: 1 Easy
Learning Objective: 02-01 What is job performance?
Topic: Job Performance
 

2.
(p. 33)
Job performance is formally defined as the value of the set of employee behaviors that contribute, either positively or negatively, to organizational goal accomplishment. 
 
TRUE
Job performance is formally defined as the value of the set of employee behaviors that contribute, either positively or negatively, to organizational goal accomplishment.

AACSB: Analytic
Blooms: Remember
Colquitt - Chapter 02 #2
Difficulty: 1 Easy
Learning Objective: 02-01 What is job performance?
Topic: Job Performance
 

3.
(p. 34)
Task performance includes employee behaviors that are directly involved in the transformation of organizational resources into the goods or services that the organization produces. 
 
TRUE
Task performance includes employee behaviors that are directly involved in the transformation of organizational resources into the goods or services that the organization produces. While reading a description of a job in an employment ad online, that description will focus on task performance behaviors—the tasks, duties, and responsibilities that are a core part of the job.

AACSB: Analytic
Blooms: Remember
Colquitt - Chapter 02 #3
Difficulty: 1 Easy
Learning Objective: 02-02 What is task performance?
Topic: What Does It Mean To Be A "Good Performer"?
 

4.
(p. 34)
Task performance is the set of explicit obligations that an employee must fulfill to receive compensation and continued employment. 
 
TRUE
Task performance is the set of explicit obligations that an employee must fulfill to receive compensation and continued employment. Example, for a flight attendant, task performance includes announcing and demonstrating safety and emergency procedures and distributing food and beverages to passengers.

AACSB: Analytic
Blooms: Remember
Colquitt - Chapter 02 #4
Difficulty: 1 Easy
Learning Objective: 02-02 What is task performance?
Topic: What Does It Mean To Be A "Good Performer"?
 

5.
(p. 34)
Routine task performance involves employee responses to task demands that are novel, unusual, or, at the very least, unpredictable. 
 
FALSE
Routine task performance involves well-known responses to demands that occur in a normal, routine, or otherwise predictable way.

AACSB: Analytic
Blooms: Remember
Colquitt - Chapter 02 #5
Difficulty: 1 Easy
Learning Objective: 02-02 What is task performance?
Topic: What Does It Mean To Be A "Good Performer"?
 

6.
(p. 34)
Adaptive task performance involves employee responses to task demands that are novel, unusual, or, at the very least, unpredictable. 
 
TRUE
Adaptive task performance involves employee responses to task demands that are novel, unusual, or, at the very least, unpredictable. Adaptive behaviors are becoming increasingly important as globalization, technological advances, and knowledge-based work increase the pace of change in the workplace.

AACSB: Analytic
Blooms: Remember
Colquitt - Chapter 02 #6
Difficulty: 1 Easy
Learning Objective: 02-02 What is task performance?
Topic: What Does It Mean To Be A "Good Performer"?
 

7.
(p. 35)
Creative task performance is the degree to which individuals develop ideas or physical outcomes that are both novel and useful. 
 
TRUE
Creative task performance is the degree to which individuals develop ideas or physical outcomes that are both novel and useful.

AACSB: Analytic
Blooms: Remember
Colquitt - Chapter 02 #7
Difficulty: 1 Easy
Learning Objective: 02-02 What is task performance?
Topic: What Does It Mean To Be A "Good Performer"?
 

8.
(p. 36)
Creative task performance is an expected behavior limited to jobs such as artist and inventor. 
 
FALSE
Creative task performance is not only relevant to jobs such as artist and inventor, its emphasis has been increasing across a wide variety of jobs. Indeed, more than half the total wages and salary in the United States are paid to employees who need to be creative as part of their jobs.
110.
(p. 49-50)
Explain the forced ranking method using Jack Welch's "vitality curve." 
 

Jack Welch's "vitality curve" forces managers to rank all of their people into one of three categories: the top 20 percent (A players), the vital middle 70 percent (B players), or the bottom 10 percent (C players). The A players are thought to possess "the four Es of GE leadership." The B players are developed. According to Welch, B players are the backbone of the company but lack the passion of As. The C players are those who cannot get the job done and are let go.
There are some important controversies to consider. For example, some believe the system is inherently unfair because it forces managers to give bad evaluations to employees who may be good performers, just to reach a preestablished percentage. As another example, employees may become hypercompetitive with one another to avoid finding themselves in a lower category. This type of competitiveness is the opposite of what may be needed in today's team-based organizations.

AACSB: Analytic
Blooms: Understand
Colquitt - Chapter 02 #110
Difficulty: 2 Medium
Learning Objective: 02-07 How can organizations use job performance information to manage employee performance?
Topic: Application: Performance Management
 

111.
(p. 51)
Social networking applications can be used to monitor employee performance. How true is this statement? Explain with an example. 
 

Social networking technology has recently been applied in organizational contexts for the purposes of developing and evaluating employee job performance. It could be used by employees to post and update weekly and quarterly goals, or to get anonymous feedback from colleagues. There are some advantages to these types of systems. They provide performance information that is much timelier, relative to traditional practices that measure performance quarterly or even yearly.



Essentials of Economics,8th (2011) ed., by Schiller, Bradley R., solutions manual and test bank

Schiller, Bradley R., Essentials of Economics,8th (2011) ed., solutions manual and test bank for 0073511390
Essentials of Economics,8th (2011) ed.,  by Schiller, Bradley R.,  solutions manual and test bank for 0073511390
Hi dear students:
Feel free to contact us: ggsmtb@gmail.com  , I have the Book Resources for the above textbook. all the Book Resources is in pdf or doc files.




 solutions manual

 

THE U.S. ECONOMY
 


PROBLEMS

1.    Draw a production-possibilities curve with consumer goods on one axis and investment goods on the other axis.
                       (a)       Identify the opportunity cost of increasing investment from I1 to I2.
(b)  What will happen to future production possibilities if investment increases?  Illustrate.
(c)  What will happen to future production possibilities if only consumer goods are produced?

LO: 1              AACSB: Analytic                          BT: Apply

 




















(a)    The opportunity cost of increased investment is a decrease in production of consumer goods. For example, see the movement from point D to point E.

(b)    If investments increase, the production possibilities curve will shift outward.  This occurs because the capital stock, a factor of production, increases with increases in investment.


(c)     If only consumer goods are produced, the capital stock will begin to decline as factories and equipment wear out.  As a result, the production possibilities curve will shift in toward the origin.

2.    Suppose the following data describe output in two different years.

Item
Year 1
Year 2
Apples
Bicycles
Movie Rentals
20,000 @ 25¢ each
700 @ $800 each
6,000@ $1.00 each
30,000 @ 30¢ each
650 @ $900 each
8,000 @ $1.50 each

(a)  Compute nominal GDP in each year.
(b)  By what percentage did nominal GDP increase between Year 1 and Year 2?
(c)  Now compute real GDP in Year 2 by using the prices of Year 1.
(d)  How has real GDP changed from Year 1 to Year 2?

LO: 1              AACSB: Analytic                          BT: Apply

        (a)                        GDP Figures
                                   Year 1
                  Apples                      20,000 x $.25 = $    5,000
                              Bicycles                             700 x $800     =         $560,000
                  Movie Rentals               6,000 x $1.00   =     $    6,000
GDP                                              $571,000

                                   Year 2
                  Apples                      30,000 x $.30 = $      9,000
Bicycles                             650 x $900     =  $ 585,000
                  Movie Rentals               8,000 x $1.50      =       $   12,000
                  GDP                                                                $606,000

(b)  From year 1 to year 2 GDP increased by $35,000.  This is a 6.1% increase over the $571,000 figure for year 1.   The calculations for this number are: 
35,000 / 571,000 * 100 = 6.1%

(c)                Real GDP Year 2
                  Apples                      30,000 x $.25 =   $    7,500
                              Computers                       650 x $800     =         $520,000
                  Movie Rentals               8,000 x $1.00   =     $    8,000
                  GDP                                                            $535,500

(d)  Real GDP in year 1 is $571,000.  In year 2 it is $535,500.  This is a decrease of $35,500.  That represents a decline of 6.2% in real GDP.  The calculations for this number are:  -35,500 / 571,000 * 100 = -6.2%

3.    GDP per capita in the United States was approximately $49,000 in 2009.  What will it be in the year 2015 if GDP per capita grows each year by
(a)  0 percent?
(b)  2 percent?


LO:1        AACSB: Analytic                          BT: Apply
              
(a)    $49,000

(b)    $55,181.96 which is $49,000 × (1.02)6.

Alternatively,
Year
Growth from previous year
GDP per capita
2009

$49,000
2010
1.02 × $49,000
$49,980
2011
1.02 × $49,980
$50,979.60
2012
1.02 × $50,979.60
$51,999.19
2013
1.02 × $51,999.19
$53,039.18
2014
1.02 × $53,039.18
$54,099.96
2015
1.02 × $54,099.96
$55,181.96

4.   According to Figure 2.4,
(a)  Has the quantity of manufactured output increased or decreased since 1900?
(b)  By how much (in percentage terms)?
(c)  Why has the manufacturing share of GDP fallen?

LO: 4              AACSB: Analytic                          BT: Apply

(a) In 1900, manufacturing output accounted for 22% of total output. In 2000, manufacturing output accounted for 20% of total output. However, total output has grown thirteen-fold over this time, which implies that 22% of GDP1900 < 20% of GDP2000. The quantity of manufacturing output has grown.

(b) 1,082%

(c) The share of manufacturing has fallen because manufacturing has not grown as quickly as GDP (total output) has grown. Alternatively, the service sector and government sectors have grown more quickly over time.

5.   Assume that total output is determined by the formula:
        
number of workers × productivity = total output (output per worker)
        
(a) If productivity doesn’t improve, how fast can output increase?
(b) If productivity increases by 2 percent and the number of workers increases by 1 percent a year, how fast will output grow?

LO: 1,3           AACSB: Analytic                          BT: Apply

(a) Total output can only increase at the same rate as the population (of workers) increases.  If the population of workers increases by 1%, then total output will increase by 1% as well.


(b) Output will grow by (1.01) × (1.02) – 1 = 0.0302 or 3.02%. Students can also approximate the correct answer simply by adding the growth rate of the population to the growth rate of productivity, because the percentages are both very small.


6.    According to Table 2.4,
(a) What is the average income in the United States?
(b) What percent of the income of people in the highest fifth would have to be taxed away to achieve that average?

LO: 5              AACSB: Analytic                          BT: Apply

(a) According to the data in Table 2.4, the average is $68,424.

(b) In order to reduce their income from $171,057 to $68,424, the highest fifth would have to have $171,057 – $68,424 = $102,633 of their income taxed away. This represents $102,633 / $171,057 = 60% of the average income for this income bracket.

7. According to the Headline on p. 46, what percent of their income would the highest-decile households in Namibia have to give up to end up with an average income?

LO: 5              AACSB: Analytic                          BT: Apply

There are many ways to calculate the right answer, but this way may make the most sense for students: Suppose the country of Namibia had 10 citizens, so that each represented one decile of the population. If the average income is $7,910, then the total for all ten citizens is $79,100. The richest one person is currently earning 64.5% of that total, which is 0.645 × $79,100 = $51,019.50. In order to reduce this person’s income to the average, $51,019.50 – $7,910 = $43,109.50 would have to be taxed away. This represents $43,109.50 / $51,019.50 = 0.845 = 84.5% of the income of the richest decile.

8.    Suppose that the following table describes the spending behavior of individuals at various income levels:

Income
Total Spending
Sales Tax
Sales Tax Paid
As Percentage of
Income
$10,000
$12,000


  20,000
  18,000


  50,000
  40,000


100,000
 70,000



If a sales tax of 10 percent is levied on all purchases, calculate
(a)   The amount of sales tax paid at each income level.
(b)  The fraction of income paid in taxes at each income level. 

Is the sales tax progressive or regressive in relation to income?


Linkwithin

Related Posts Plugin for WordPress, Blogger...