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BSC. ZOOLOGY Lecture Notes - Lecture 1: Gross Anatomy, Herophilos, Doctor Of The Church

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mahimaajith0204
17 Feb 2023
School
Mahatma Gandhi University
Department
Zoology
Course
BSC. ZOOLOGY
Professor

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Document Summary

This antiquated discipline arrived at its perfection somewhere in the range of 1500 and 1850, by which time its topic was immovably settled. None of the world"s most seasoned civic establishments analyzed a human body, which the vast majority respected with eccentric stunningness and related with the soul of the left soul. Convictions in post-existence and a troubling vulnerability concerning the chance of substantial restoration further repressed efficient review. In any case, information on the body was gained by treating wounds, supporting labor, and setting broken appendages. The field stayed speculative instead of enlightening, however, until the accomplishments of the. Alexandrian clinical school and its principal figure, herophilus (prospered 300 bce), who analyzed human dead bodies and in this manner gave life structures an extensive verifiable reason interestingly. Herophilus made numerous significant disclosures and was trailed by his more youthful contemporary erasistratus, who is now and again viewed as the pioneer behind physiology.

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BSC. ZOOLOGY Lecture Notes - Lecture 1: Herophilos, Theophrastus, Blood Vessel
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Related Questions

Answers to the 30multiple choice questions 2 points each, 30questions, for 60 point total
60 points
< please record 1) From an internal control standpoint, the asset mostsusceptible to improper diversion and use is
answer here a. prepaid insurance.
b. cash.
c. Equipment
d. Investments
2) Jolene is warehouse custodian and alsomaintains the accounting record of the inventory held at thewarehouse. An assessment of this situation indicates
a. documentation procedures are violated.
b. independent internal verification is violated.
c. segregation of duties is violated.
< please record d. establishment of responsibility is violated.
answer here
3) Internal control is defined, in part, as a planthat safeguards
a. all balance sheet accounts.
b. assets.
c. liabilities.
d. capital stock.
4) The control principle related to nothaving the same person authorize and pay for goods is known as
a. establishment of responsibility.
b. independent internal verification.
< please record c. segregation of duties.
answer here d. rotation of duties.
5) Two individuals at a retail store work thesame cash register. You evaluate this situation as
a. a violation of establishment of responsibility.
b. a violation of segregation of duties.
c. supporting the establishment of responsibility.
< please record d. supporting internal independent verification.
answer here
6) Having different individuals receive cash,record cash receipts, and hold the cash is an example of
a. establishment of responsibility.
b. segregation of duties.
c. documentation procedures.
d. independent internal verification.
7) An adjusting entry is not required for
a. outstanding checks.
b. collection of a note by the bank.
c. NSF checks.
d. bank service charges.
8) If a check correctly written and paid bythe bank for $591 is incorrectly recorded on the company's booksfor $519,
the appropriate treatment on the bankreconciliation would be to
a. deduct $72 from the book's balance.
b. add $72 to the book's balance.
c. deduct $72 from the bank's balance.
d. deduct $591 from the book's balance.
9) During 2013, Parker Enterprises generatedrevenues of $60,000. The company's expenses were as follows:
cost of goods sold of $30,000, operatingexpenses of $12,000 and a loss on the sale of equipment of$2,000.
Parker's gross profit is:
a. $16,000.00
b. $18,000.00
c. $30,000.00
d. $60,000.00
10) A primary difference between a periodicand perpetual inventory system is that a periodic system:
a. determines the inventory on hand only at the end ofthe accounting period.
b. provides better control over inventories.
c. records the cost of goods sold after each saletransaction.
d. keeps a record showing the merchandise inventory onhand at all times.
11) A decline in a company's gross profitcould be caused by all of the following except:
a. selling products using a lower markup.
b. clearance of discontinued inventory.
c. paying lower prices to its suppliers.
d. increasing competition resulting in a lower sellingprice.
12) South Company uses the perpetual inventorysystem. South's goods in transit at December 31 include:
Sales made by South Purchases made by South
(1) FOB destination (3) FOB destination
(2) FOB shipping point (4) FOB shipping point
Which itemsshould be included in South's inventory at December 31?
a. (2) and (3)
b. (1) and (4)
c. (1) and (3)
d. (2) and (4)
13) In periods of rising prices, the inventorymethod which results in the greatest net income is the:
a. LIFO method.
b. FIFO method.
c. Weighted Average method.
d. Lower of Cost or Market method.
14) The following information was available for RawleyCompany at December 31, 2008:
inventory (Jan .01) $80,000; inventory (Dec. 31)$120,000; cost of goods sold $600,000;
accounts receivable $73,000; and sales$900,000.
Rawley's inventory turnover in 2008 was:
a. 9.00 times.
b. 7.50 times.
c. 6.00 times.
d. 5.00 times.
15) A petty cash fund of $200 is replenishedwhen the fund contains $5 in cash and receipts for $193.
The entry to replenish the fund would:
a. credit Cash Over and Short for $2.
b. credit Miscellaneous Revenue for $2.
c. debit Cash Over and Short for $2.
d. debit Miscellaneous Expense for $2.
16) An item is considered material if
a. it doesn't costs a lot of money.
b. it is of a tangible good intended for re-sale.
c. it is likely to influence the decision of aninvestor or creditor.
d. the cost of reporting the item is greater than itsbenefits.
17) Receivables might be sold to
a. lengthen the cash-to-cash operating cycle.
b take advantage of deep discounts on the cashrealizable value of receivables.
c. generate cash quickly.
d. finance companies at an amount greater than cashrealizable value.
18) If the amount of uncollectible accountexpense is understated at year end:
a. net income will be understated.
b. stockholders' equity will be understated.
c. allowance for doubtful accounts will be overstated.
d. net accounts receivable will be overstated.
19) A debit balance in the Allowance for DoubtfulAccounts
a. is the normal balance for that account.
b. indicates that actual bad debt write-offs haveexceeded previous provisions for bad debts.
c. indicates that actual bad debt write-offs have beenless than what was estimated.
d. cannot occur if the percentage of sales method ofestimating bad debts is used.
20) Bad Debts Expense is considered
a. an avoidable cost in doing business on a credit basis.
b. an internal control weakness.
c. a necessary risk of doing business on a credit basis.
d. avoidable unless there is a recession.
21) The best managed companies will have
a. no uncollectible accounts.
b. a very strict credit policy.
c. a very lenient credit policy.
d. some accounts that will prove to be uncollectible.
22) Two methods of accounting for uncollectibleaccounts are the
a. allowance method and the accrual method.
b. allowance method and the net realizable method.
c. direct write-off method and the accrual method.
d. direct write-off method and the allowance method.
23) When the allowance method of accountingfor uncollectible accounts is used, Bad Debts Expense isrecorded
a. in the year after the credit sale is made.
b. in the same year as the credit sale.
c. as each credit sale is made.
d. when an account is written off as uncollectible.
24) Allowance for Doubtful Accounts on the balancesheet
a. is offset against total current assets.
b. increases the cash realizable value of accountsreceivable.
c. appears under the heading "Other Assets."
d. is offset against accounts receivable.
25) In reviewing the accounts receivable, thecash realizable value is $14,000 before the write-off of a $1,500account.
What is the cash realizable value after thewrite-off?
a. $1,500
b. $12,500
c. $14,000
d. $15,500
26) The maturity value of a $60,000, 10%, 60-day notereceivable dated July 3 is
a. $60,000
b. $61,000
c. $66,000
d. $70,000
27) The interest on a $10,000, 10%, 1-year notereceivable is
a. $1,000
b. $10,000
c. $10,100
d. $11,000
28) The maturity value of a $60,000, 8%, 3-month notereceivable is
a. $60,400
b. $60,480
c. $61,200
d. $64,800
29) Notes receivable are recorded in the accounts at
a. cash (net) realizable value.
b. face value.
c. gross realizable value.
d. maturity value.
30) Which of the following are also called tradereceivables?
a. Accounts receivable
b. Other receivables
c. Advances to employees
d. Income taxes refundable

Chapter 1 Financial Accounting and Accounting Standards

Other means of financial reporting that are not financialstatements include the president’s letter or supplementaryschedules in the corporate annual report, prospectuses, reportsfiled with government agencies, news releases, managementforecasts, and social or environmental impact statements.

a) The objectives of Financial Reporting The objective:

The objective is to prepare financial information that is usefulto present and potential equity investors, lenders and otherstakeholders in taking decision

b) General-purpose financialstatements_______________________________________________________________________________________________________________________________________________________________.

c) Entity perspective____________________________________________________________________

d)Provide decision-useful_________________________________________________________________________________________________________________________________________________.

e) The accounting profession has developed a set of standardsand procedures called _________________________________________________________

LO 1.2 Identify the major policy-setting bodies and their rolein the standard-setting process.

Three organizations: Securities and Exchange Commission (SEC):______________________________

American Institute of Certified Public Accountants (AICPA):_______________________________________________________________

Financial Accounting Standards Board (FASB):____________________________

The federal government established the SEC to help develop andstandardize financial information presented to stockholders. Mostcompanies that issue securities to the public or are listed on astock exchange are required to file audited financial statementswith the SEC._____________________________________________________________________________________________________________________________________.

Under the direction of the SEC the__________________________________ was created by the AICPA in_______. It was the first private sector organization that had thetask of setting accounting standards in the United States.

 ___________________________________________________ thatnarrowed the wide range of alternative accounting practices then inexistence.

In _______. the __________________________________ was formed tomeet the demand for more structured accounting standards. The APBissued pronouncements on accounting principles until _______. thepronouncements where known as _________________, when it wasreplaced by the __________________________________ .WheatCommittee’s recommendations resulted in creation of FASB. The FASBrepresents the current rule-making body within the accountingprofession. The mission of the FASB is to establish and improvestandards of financial accounting and reporting for the guidanceand education of the public, which includes issuers, auditors, andusers of financial information.

The FASB differs from the predecessor APB in the following ways:a. __________________________________ b.__________________________________ c.__________________________________ d.__________________________________ e.__________________________________

In 1984, the FASB created the __________________________________.The purpose of the Task Force is to reach a consensus on how toaccount for new and unusual financial transactions that have thepotential for creating differing financial reporting practices.

The FASB issues two major types of pronouncements:

a. When the FASB issues a new standard it is refers as_________________________________to communicate changes to the FASBCodification. They are considered GAAP and must be followed inpractice. o How the FASB has changed US GAAP, including eachspecific amendment to the FASB Codification o Why the FASB decidedto change US GAAP and background information related to the changeo When the changes will be effective and the transition method.

b. __________________________________ The SFACs represent anattempt to move away from the problem-by-problem approach tostandard setting that has been characteristic of the accountingprofession. The Concept Statements are intended to form a cohesiveset of interrelated concepts, a conceptual framework that willserve as tools for solving existing and emerging problems in aconsistent manner. Unlike FASB statements, the Concept Statementsdo not establish GAAP.

Prior to 2009 the FASB issued several type of pronouncementswhich had different levels of authority. The type of pronouncementsare listed in descending order of relative weight of authority theyhad within GAAP

 __________________________________

 ______________ : these pronouncements refined GAAP byclarifying conflicting or unclear issues relating to previouslyissued standards

 ______________ FASB staff issued pronouncements to providemore timely and consistent application guidance and to make narrowand limited revision of standards.

 ______________: FASB staff issue these pronouncements toclarify and explain, or elaborate on accounting and reportingproblems.

 __________________________________

The FASB board members were CPAs. GAAP The FASB developed theFinancial Accounting Standards Board Accounting StandardsCodification _____________________________ to provide in one placeall the authoritative literature related to a particulartopic._________________________________________________________________________________________________________________

Major sources of GAAP:  _______________________________________ _______________________________________ _______________________________________

Most countries have recognized the need for more globalstandards. _____________________________________________ and U.S.rule-making bodies are working together to reconcile U.S. GAAP withthe IASB _________________________________________

Major challenges in the financial reporting environment. ____________________________________________________________________________________________________________________________________________

You have been recently employed as the director of operations of a hotel. The hotel is in a relatively large city with many other comparable hotels in its vicinity. As part of your job, your responsibilities include:

Establishing a sound data and information infrastructure to support ongoing hotel operations.

Determining what data you should collect on an ongoing basis and how you should use that data to make effective decisions aimed at balancing high occupancy with high per-room profitability

Determining what information you will need to be able to effectively market your hotel

Establishing a basic monthly reporting infrastructure that will enable you to keep track of the key performance metrics

Create a Microsoft Word document listing three different operational functions for your hotel. Examples of hotel functions include setting daily room rates, attracting events (meetings, conferences, etc.), managing hotel material, etc. For each function, specify what data you would need to help you manage the function better, how you would analyze the data (using one or more of the descriptive techniques), what type of data individual variables represent (e.g., interval), and how you would tabulate or graph the data you collected for each function. For example, to set daily room prices, you can use historical sales data to compute average daily prices, a measure of dispersion to estimate up-and-down volatility, and histograms to graphically illustrate occupancy rates associated with different price levels.

Your description of each of the three operational functions should include a clear specification of the function (e.g., setting daily room prices), a description of the data source (e.g., historical sales data), the data type, a specific descriptive technique to convert data into information pertinent to each function, and a description of tabular and graphical results, including examples generated using a Microsoft Excel spreadsheet.