Examlex
Table 10.2
I. Gram-positive
A. Catalase
1. Acid from glucose. Staphylococcus
2. Glucose Micrococcus
B. Catalase-
1. Coccus. Streptococcus
2. Rod Lactobacillus
II. Gram-negative
A. Oxidase-
1. Acid from lactose
a. Uses citric acid. Citrobacter
b. Citric acid Escherichia
2. Lactose-
a. produced
(1) Urease positive. Proteus
(2) Urease negative Salmonella
B. Oxidase
1. Rod. Pseudomonas
2. Coccus. Neisseria
-Use the dichotomous key in Table 10.2 to identify a gram -negative coccus.
Amortization of Bonds
The gradual reduction of the discount on bonds payable or the premium on bonds receivable over the life of the bonds.
Discount Amortization
The process of gradually writing off the discount on bonds payable over the life of the bonds.
Bond Interest
The periodic payment made by bond issuers to bondholders, usually expressed as a percentage of the face value of the bond.
Adjusting Entry
An accounting entry made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
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