What specific balance sheet account provides the link between the ba.pdf

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What specific balance sheet account provides the link between the balance sheet and the income statement? Thoroughly describe how this linkage works. Solution The Retained earnings account in the balance sheet provides the link to the income statement. Retained earnings are the residual earnings left over after distributing the cash dividends to the stock holders. Closing retained earnings= Opening retained earnings + Net income - Cash dividends. Net income is arrived from the income statement Cash dividends are arrived at by the Board of directors Opening retained earnings are the earnings carried forward from the previous years. Closing retained earnings is added to the stockholders equity account and reflected in the balance sheet. The carrying of the net income to the balance sheet ensures there is uniform distribution of accounts from the income statement to the balance sheet and also ensures balance of accounts.

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Answer discussion question in your own words. Answer must be at least one paragraph. Class, one of my favorite advertising subjects is subliminal advertising. What do you think? Is it going on and we don't know it? Describe how you think subliminal perception could be used by marketers to the detriment of us consumers. Question 2 The income statement of Rodriquez Company is shown below. RODRIQUEZ COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2012 Sales $6,849,850 Cost of goods sold Beginning inventory $1,894,420 Purchases 4,331,190 Goods available for sale 6,225,610 Ending inventory 1,609,610 Cost of goods sold 4,616,000 Gross profit 2,233,850 Operating expenses Selling expenses 450,650 Administrative expenses 700,340 1,150,990 Net income $1,082,860 Additional information: 1. Accounts receivable decreased $313,340 during the year. 2. Prepaid expenses increased $166,770 during the year. 3. Accounts payable to suppliers of merchandise decreased $281,430 during the year. 4. Accrued expenses payable decreased $125,410 during the year. 5. Administrative expenses include depreciation expense of $56,070. Prepare the operating activities section of the statement of cash flows using the direct method. RODRIQUEZ COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2012 363043671_0_9181195130080833_dropdown_93_resp_5 363043671_0_9181195130080833_dropdown_95_resp_1 $313340 63043671_0_9181195130080833_dropdown_1171_resp_2 $281430 63043671_0_9181195130080833_dropdown_1181_resp_3 281430 63043671_0_9181195130080833_dropdown_113_resp_8 $ LINK TO TEXT First Example—2011 To illustrate a statement of cash flows, we use the first year of operations for Tax Consultants Inc. The company started on January 1, 2011, when it issued 60,000 shares of $1 par value common stock for $60,000 cash. The company rented its office space, furniture, and equipment, and performed tax consulting services throughout the first year. The comparative balance sheets at the beginning and end of the year 2011 appear in Illustration 23.3. ILLUSTRATION 23.3 Comparative Balance Sheets, Tax Consultants Inc., Year 1 Illustration 23.4 shows the income statement and additional information for Tax Consultants. ILLUSTRATION 23.4 Income Statement, Tax Consultants Inc., Year 1 Step 1: Determine the Change in Cash LEARNING OBJECTIVE 3 Differentiate between net income and net cash flow from operating activities. To prepare a statement of cash flows, the first step is to determine the change in cash. This is a simple computation. Tax Consultants had no cash on hand at the beginning of the year 2011. It had $49,000 on hand at the end of 2011. Thus, cash changed (increased) in 2011 by $49,000. Step 2: Determine Net Cash Flow From Operating Activities To determine net cash flow from operating activities, 3 “Net cash flow from operating activities” is a generic .

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What is the simple formula for figuring Addition to Retained earnings? What is the simple formula for figuring Addition to Retained earnings? Solution Retained earnings is the amount of money that the company keeps aside for future. The aim of a company is to maximize the wealth of the shareholders. The company provides dividends to the shareholders to maximize their wealth. The retained earnings is calculated by subtracting the dividends feom the net income. The amount of money that is left after the dividends are paid is known as retained earnings. Any addition to retained earnings will be identified by the increase in the value of the net income or decrease in the value of the dividends. The addition of retained earnings will be clear when the dividends are less and net income is more. Retained earnings = net income - dividends.

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In Drosophila melanogaster, the yellow body gene is X-linked. The yellow body phenotype is recessive to brown body phenotype. A yellow body female fruit fly was mated to a brown body male. The vast majority of the male progeny are yellow body. However, a rare brown body male was found in the progeny (1 out of 2060 males). What is the likely karyotype of this brown body son? XXY XX XYY XO XXX Solution Sex inheritance by modified Mendelian mechanism: X-linked inheritance means that the gene causing the trait or the disorder is located on the X chromosome. X-linked recessive inheritance is a mode of inheritance in which a mutation in a gene on the X chromosome causes the phenotype to be expressed in males who are necessarily hemizygous for the gene mutation because they have one X and one Y chromosome. Carrier females who have only one copy of the mutation do not usually express the phenotype, Females are XX (homogametic) Males are XY (heterogametic) Body color inherited by single gene, two allele system, brown dominant to yellow But, sex and body color not inherited independently Body color is linked to sex Body color gene on X chromosome Therefore, males have only one body color allele: Haploid and females have two eye color alleles: Diploid. Normally all the sons and none of the daughters show the recessive sex-linked characters of the mother when the father carries the dominant allelomorph. For example, a yellow body female mated to a brown body male produces yellow body males and brown body females, but rarely also a yellow body female or a brown body son. The production of these exceptions by a normal XX female must be due to an aberrant reduction division at which the two X chromosomes fail to disjoin from each other. In consequence both remain in the egg or both pass into the polar body. In the latter case an egg without an X chromosome is produced. Such an egg fertilized by an X sperm produces a male with the constitution XO. These males received their single X from their father and therefore show the father\'s characters. But that the Y does play some positive role is proved by the fact that all the XO males have been found to be absolutely sterile. Answer is d) XO.

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8. Identify the causes and symptoms of endocarditis, myocarditis, and pericarditis Solution 1.Endocarditis: Causes: Endocarditis is caused due to inflammation of endocardium layer of heart. caused due to infection in the valves of the heart and the inner lining of heart.The main cause is infection through bacteria and less extent fungus and other microorganisms that enter the bloodstream and attach to the heart valves.Rheumatic fever is often the cause of endocarditis. Symptoms: Include fever,sweating, fatigue,pain in joints and muscles,breathing problems,change in heart sounds,weight loss,enlargement of spleen,appearance of blood in uine,appearance of Osler\'s nodes in which red spots appear under skin of fingers and petechiae in legs. Myocarditis: Causes:Caused due to inflammation of the muscles of heart known as myocardium.Chaga\'s disease is the main cause behind myocarditis.It may be caused by viral ,protozoan ,fungal,bacterial or parasitic infection.Autoimmune diseases such as rheumatoid arthiritis may also cause myocarditis.Alcohol, drugs such as anthracyclines also cause myocarditis. Symptoms:Pain in the chest,abnormal heart beats,high fever ,congestion in the heart,joint pain, fatigue ,diarrhea are some of the symptoms. Pericarditis: Causes:Caused due to inflammation of pericardium layer of the heart due to infection by virus, bacteria or fungus. Viruses such as coxsackievirus, herpesvirus, mumps virus, and HIV , bacteria such as pneumococcus and anaerobic bacteria, fungus such as Aspergillus and Candida are the causative agents.Apart from this cancer, autoimmune diseases etc aldo cause pericarditis. Symptoms:Sudden chest pain,shoulders,neck and back pain,fever,palpitations,fatigue,breathing problems, and heart attack are some of the symptoms..

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