The existence of an optional entity indicates that its minimum cardinality is zero. The following are the types of the optional entities.
• Super type (optional) is the generalized fundamental entity that shares its attributes and associations with this fundamental entity. This can be the fundamental entity originating from the super type business term that this fundamental entity originates from.
• Sub types (optional) is the fundamental entities that inherit the attributes and associations from this fundamental entity.
• Attributes (optional) is the attributes that describe this fundamental entity. When attributes are united crossways multiple important entities, consider defining a super type fundamental entity to hold the shared attributes and define them only once. These attributes are based on the secondary business terms related to the primary business term that this fundamental entity originates from, and on the description of that primary business term.
• Relationships (optional) is the relationships to other entities. An important unit can be relative of one or more relationships with an associative unit. A fundamental unit can also be right associated to another fundamental entity as a child or a parent when the cardinality is at most a one to many. These relationships are founded on the related main relations to the business term that this fundamental entity creates from.
Answer:
When tax season comes, he hires an accountant from one of "the Big Four" accounting firms to help him file his business's tax return. In this scenario, John has most likely hired a <u>Tax</u> Accountant
Explanation:
A Tax Accountant helps the individual or businesses that hire them fill out their tax forms properly, advise them about future financial moves that can affect their taxes and file taxes with the appropriate documentation electronically so that your clients receive their refunds as quickly as possible.
They can work as a direct employee or as an independent contractor who runs their own business.
They take charge of tax preparation and help your clients to lower their tax obligations when filing tax returns.
If an individual is audited, they handle this audit for them to ensure that the individual gets through the process unharmed.
Answer:
c. $112,800
Explanation:
The computation of operating income is shown below:-
= (Contribution margin of blink division × Increase sales percentage) - Fixed cost of blink division - Allocated common costs of blink division - Allocated common costs of blur division
= ($218,000 × 135%) - $93,000 - $48,000 - $40,500
= $294,300 - $93,000 - $48,000 - $40,500
= $112,800
Answer:
transferred out (COGM) 131,000
Cost of goods sold: 129,000
Explanation:
DM used 46,500
Direct labor 27,500
Overhead <u> 55,000 </u>
Total: 129,000 cost added for the period
Then, we calcualte the amount transferred-out:
Beginning WIP 14,000
Cost added 129,000
Ending WIP (12,000)
Trasferred out: 131,000 (cost of goods manufactured)
And finally, the cost of goods sold for the year:
Beginning FG 16,000
Trasferred out 131,000
Ending FG (18,000)
COGS: 129,000
Betty and bob are not married but are living together. they have a heated argument and Betty hits bob with a baseball bat, causing a major injury. bob is the father of Betty's child, Bertram. the police show up. So Betty is going to be arrested because battery on someone who is cohabiting with and has a child with spousal battery. The appropriate charge will be <span>PC 243(f)(4), which is for serious bodily injuries such as bone fracture, loss of organ or a body part and loss of memory and consciousness. </span>
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