Why Is It a Good Idea for a Company to Control

question 93

Essay

Why is it a good idea for a company to control drug and alcohol abuse with its employees? What is the best approach to limiting workplace substance abuse? If you suspect an employee is using drugs or alcohol because their performance has declined, they have been tardy or absent, or their are complaints from co-workers, what should you do?

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Definitions:

Depreciation Expense

Methodically dispersing the cost of a physical asset over its serviceable lifetime.

Dividends

Distribution of a portion of a company's earnings, decided by the board, to a class of its shareholders.

Closing Entries

Journal entries made at the end of an accounting period to transfer balances from temporary accounts to permanent accounts, closing out the period.

Retained Earnings

Profits that a company has earned to date, less any dividends or other distributions to shareholders, reinvested in the business or kept as reserve.