Bark Corporation Began Operations on January 1, 2014

question 140

Multiple Choice

Bark Corporation began operations on January 1, 2014. At December 31, 2014, Bark appropriately had a credit balance in Allowance for Change in Fair Value of Investments of $330. No transactions related to these investments occurred during 2015, and the cost and market values on December 31, 2015, are as follows: In the December 31, 2015 adjusting entry, there will be a

• A) credit of $140 to Unrealized Holding Gain/Loss-Available for Sale Securities
• B) debit of $800 to Unrealized Holding Gain/Loss-Available for Sale Securities
• C) debit of $140 to Allowance for Change in Fair Value of Investments
• D) debit of $800 to Allowance for Change in Fair Value of Investments

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Definitions:

McGregor's Theory Y

A management concept that assumes employees are self-motivated, seek responsibility, and can solve problems creatively.

Scientific Management Theory

A theory of management that analyzes and synthesizes workflows, with the goal of improving economic efficiency and labor productivity.

Herzberg's Dissatisfiers

Factors, according to Frederick Herzberg's Two-Factor Theory, that can cause dissatisfaction in the workplace if not properly managed, such as poor working conditions or salary.

Maslow's Hierarchy

A psychological theory proposed by Abraham Maslow that outlines a five-tier model of human needs, from basic physiological needs to the need for self-actualization, influencing motivation.