Which of the Following Adjustments Is Not a Cumulative Operations

question 32

Multiple Choice

Which of the following adjustments is not a cumulative operations adjustment in the consolidation process?

• A)Recognize the NCI's share of the subsidiary's retained earnings from the acquisition date to the beginning of the year of the consolidated financial statements.
• B)Eliminate the gains and losses from intercompany transactions that have not been realized at the beginning of the year of the consolidated financial statements.
• C)Eliminate the flow-through to retained earnings of fair-valued assets and liabilities on intercompany transactions that have since been sold to external parties.
• D)Recognize the NCI in earnings.

Comprehend the process theories of work motivation and factors influencing work motivation.

Identify and explain the factors that influence supervisor's attributions regarding employee performance.

Understand the role of task identity in job satisfaction according to Hackman and Oldham's model.

Recognize the processes of selective and social perception in organizational settings.

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Definitions:

Folkways

Loosely enforced norms involving common customs, practices, or procedures that ensure smooth social interaction and acceptance.

Drinking Blood

is the consumption of blood as a cultural, religious, or dietary practice, seen in various societies and contexts.

Taboo

A norm ingrained so deeply that even thinking about violating it evokes strong feelings of disgust, horror, or revulsion.

Sanctions

Positive or negative reactions to the ways that people follow or disobey norms, including rewards for conformity and punishment for violations.