A Parent Company Owns a 100% Interest in a Subsidiary

question 38

Multiple Choice

A parent company owns a 100% interest in a subsidiary.Recently, the subsidiary paid a 10% stock dividend.The dividend should be recorded on the books of the parent

• A)​at the par value or stated value of the shares received.
• B)​at the market value of the shares on the date of declaration.
• C)​at the market value of the shares on the date of distribution.
• D)​merely as a memo entry indicating that the cost of the original investment now is allocated to a greater number of shares.

Recognize and describe the use of ego-defense mechanisms by individuals dealing with stress or trauma.

Identify caregiver strain and appropriate nursing diagnoses for caregivers.

Understand the psychological reactions of individuals to healthcare procedures and interventions.

Describe strategies to help caregivers manage stress and provide care effectively.

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Definitions:

December 31

The last day of the calendar year, often used as the end date for annual financial reporting.

Balance Sheet

A financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time, showing the net worth and financial health of the business.

Cash Register

A machine or device at a point of sale used to calculate and register transactions and to store money.

Cash Over and Short

An account used to report the discrepancies between the actual amount of cash received and the expected amount in a cash transaction.