When a Company Applies the Partial Equity Method in Accounting $\quad$

question 12

Multiple Choice

When a company applies the partial equity method in accounting for its investment in a subsidiary and initial value, book values, and fair values of net assets acquired are all equal, what consolidation worksheet entry would be made?
A. Retained earnings
$\quad$ Investment in subsidiary
B. Investment in subsidiary
$\quad$ Retained earnings
C. Investment in subsidiary
$\quad$ Equity in subsidiary's income
D. Investment in subsidiary
$\quad$ Additional paid-in capital
.E No entry is necessary.

• A) A above
• B) B above
• C) C above
• D) D above
• E) E above

Differentiate between internal and external sources of motivation, including needs and goals.

Recognize methods and techniques used in motivational research at physiological and social levels.

Examine how motivation influences various aspects of behavior including initiation, direction, and persistence.

Understand the concept of motivation as a flow of behavior that can be directed in various ways.

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Definitions:

Relevant Information

Data or facts that can influence the outcome of a decision and should be considered when making choices.

Organizational Design

The process of structuring an organization in terms of its workflow, systems, and processes to achieve its objectives and maximize efficiency and effectiveness.

Decision Maker

An individual or entity responsible for making choices or decisions, often in a business or organizational context.

Supervisory Role

A management position where one is responsible for overseeing and guiding employees' or subsidiary organizations' performance.