If the Employers Refuse to Bargain with the Union Representatives

question 1

Multiple Choice

If the employers refuse to bargain with the union representatives over pay hikes, it will be regarded as an unfair labor practice because:

• A) pay hike is a mandatory subject of bargaining.
• B) the Employee Free Choice Act says so.
• C) pay hike is a permissive subject of bargaining.
• D) the employers are prohibited from bargaining with the union.

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Definitions:

Journal Entry

A record in the books of accounts that reflects the details of a financial transaction, including the accounts affected, date, and amounts.

Gross Accounts Receivable Approach

A method that estimates the total amount to be received from customers, without deducting expected bad debts.

Unadjusted Year End

The fiscal year-end date prior to any adjustments made for accounting purposes.

Trial Balance

A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal, used to ensure the accounting system's mathematical accuracy.