Assuming the Same Facts as for Question 12 but That $\begin{array} { l r } \text { Dr. Opening Retained Earnings } & \$ 900,000 \\\text { Cr. Gain on Sale } & \$ 900,000\end{array}$

question 25

Multiple Choice

Assuming the same facts as for Question 12 but that two years later S sold the land outside the group for $1 200 000,the consolidation journal entry required would be (ignoring tax effects) :

• A)\(\begin{array} { l r }
• \text { Dr. Opening Retained Earnings } & \$ 900,000 \\
• \text { Cr. Gain on Sale } & \$ 900,000
• \end{array}\)
• B)\(\begin{array} { l r }
• \text { Dr. Opening Retained Earnings } & \$ 1,100,000 \\
• \text { Cr. Gain on Sale } & \$ 1,100,000
• \end{array}\)
• C)\(\begin{array} { l r }
• \text { Dr. Opening Retained Earnings } & \$ 200,000 \\
• \text { Cr. Gain on Sale } & \$ 200,000
• \end{array}\)
• D)no entry required

Differentiate between on-the-job, off-the-job, and blended training based on needs and objectives.

Comprehend the key components and practices of successful mentoring programs including evaluation and the roles mentors play.

Assess the advantages of job rotation and its impact on knowledge, skill acquisition, and career benefits.

Identify the difference between coaching and mentoring and their roles in training.

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Definitions:

Vision Loss

A decrease in the ability to see to a degree that causes problems not fixable by usual means, such as glasses or contact lenses.

Cognitive Training

A set of exercises designed to improve specific brain functions including memory, attention, and problem-solving skills.

Cognitive Skills

Mental abilities involved in processing information, understanding concepts, solving problems, and making decisions.

Vascular Dementia

A type of dementia caused by reduced blood flow to the brain, leading to cognitive impairment and memory loss.