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Managerial Accounting, 3e (Braun/Tietz)
Chapter 2 Building Blocks of Managerial Accounting
1) Service companies must carry a large amount of inventory to meet consumer demand.
Answer: FALSE
Diff: 1
LO: 2-1
EOC: E2-1
AACSB: Reflective Thinking
Learning Outcome: Define and use cost-volume-profit analysis to analyze the effects of changes
in costs and volume on a company's profits
2) Manufacturing companies usually have three types of inventory.

Answer: TRUE
Diff: 1
LO: 2-1
EOC: E2-1
3) Retailers sell their products to consumers.

Answer: TRUE
Diff: 1
LO: 2-1
EOC: E2-1
4) Merchandising companies include both wholesalers and retailers.

Answer: TRUE
Diff: 1
LO: 2-1
EOC: S2-1
5) All companies have the same types of inventories.

Answer: FALSE
Diff: 1
LO: 2-1
EOC: S2-2
1
Copyright © 2013 Pearson Education, Inc. publishing as Prentice Hall
6) Only manufacturing companies have finished goods inventory.
Answer: TRUE
Diff: 2
LO: 2-1
EOC: S2-2
7) Which of the following are merchandising companies?

A) Manufacturers
B) Retailers
C) Wholesalers
D) Both retailers and wholesalers
Answer: D
Diff: 1
LO: 2-1
EOC: E2-15A
AACSB: Analytical Thinking
8) Which of the following types of companies has raw materials, work in process and finished goods
inventory?
A) Retailers
B) Manufacturers
C) Wholesalers
D) Service companies
Answer: B
Diff: 1
LO: 2-1
EOC: S2-2
9) Which type of company makes up the largest sector of the United States economy?
A) Manufacturers
B) Merchandising
C) Wholesalers
D) Service companies
Answer: D
Diff: 1
LO: 2-1
EOC: S2-2
2
10) The balance sheet of a service company has
A) raw materials inventory.
B) little or no inventory.
C) three categories of inventory.
D) two categories of inventory.
Answer: B
Diff: 1
LO: 2-1
EOC: S2-1
11) Schlabig & Associates, a public accounting firm, is what type of company?
A) Manufacturer
B) Retailer
C) Service
D) Wholesaler
Answer: C
Diff: 1
LO: 2-1
EOC: S2-1
12) Jiffy Lube, an automotive maintenance company, is primarily what type of company?
A) Manufacturer
B) Retailer
C) Wholesaler
D) Service
Answer: D
Diff: 1
LO: 2-1
EOC: S2-1
3
13) Among other products, Nabisco makes Oreo cookies. Which type of company is Nabisco?
A) Service
B) Manufacturer
C) Retailer
D) Wholesaler
Answer: B
Diff: 1
LO: 2-1
EOC: S2-2
14) Which type of company typically produces its own inventory?

A) Manufacturer
B) Service company
C) Retailer
D) Wholesaler
Answer: A
Diff: 1
LO: 2-1
EOC: S2-2
15) What type of company resells products it purchases ready-made from suppliers?
A) Merchandiser
B) Retailer
C) Wholesaler
D) All of the above
Answer: D
Diff: 1
LO: 2-1
EOC: S2-2
4
16) Before these materials are used to manufacture its cars, Toyota classifies steel, glass, and plastic as
A) raw materials inventory.
B) finished goods inventory.
C) work in process inventory.
D) merchandise inventory.
Answer: A
Diff: 1
LO: 2-1
EOC: S2-2
17) Before these materials are used to manufacture cabinets, a woodworker classifies lumber, paint, and
glue as
A) finished goods inventory.
B) work in process inventory.
C) raw materials inventory.
D) merchandise inventory.
Answer: C
Diff: 1
LO: 2-1
EOC: S2-2
18) Macy's (the department store chain) classifies its clothing held for sale as
A) merchandise inventory.
B) raw materials inventory.
C) work in process inventory.
D) finished goods inventory.
Answer: A
Diff: 1
LO: 2-1
EOC: S2-2
5
19) American Eagle Outfitters classifies the denim jeans on the shelves at its retail locations as
A) finished goods inventory.
B) work in process inventory.
C) merchandise inventory.
D) raw materials inventory.
Answer: C
Diff: 1
LO: 2-1
EOC: S2-2
20) How would Chevrolet classify its partially completed vehicles?

A) Finished goods
B) Raw materials
C) Work in process
D) Supplies
Answer: C
Diff: 1
LO: 2-1
EOC: S2-2
21) In the United States, the fastest growing type of company is

A) merchandising.
B) service.
C) manufacturing.
D) none of the above.
Answer: B
Diff: 1
LO: 2-1
EOC: S2-1
6
22) Which of the following is a characteristic of a service company?
A) Service companies make a product.
B) Service companies have a single category of inventory.
C) Service companies generally have no tangible products to sell.
D) Service companies transform raw materials into finished goods.
Answer: C
Diff: 1
LO: 2-1
EOC: S2-1
23) A snow removal business would be classified as a

A) manufacturing company.
B) merchandising company.
C) simple company.
D) service company.
Answer: D
Diff: 1
LO: 2-1
EOC: S2-1
24) An accounting firm would be classified as a

A) manufacturing company.
B) merchandising company.
C) simple company.
D) service company.
Answer: D
Diff: 1
LO: 2-1
EOC: S2-1
7
25) Toshiba Corporation makes computer chips. Toshiba Corporation would be classified as a
A) merchandising company.
B) manufacturing company.
C) service company.
D) simple company.
Answer: B
Diff: 1
LO: 2-1
EOC: S2-1
26) Which type of company has three types of inventory?

A) A manufacturing company
B) A merchandising company
C) A service company
D) All of these companies
Answer: A
Diff: 1
LO: 2-1
EOC: S2-1
27) For a , inventory consists of freight-in and the cost of the product which is to be resold.
A) service company
B) manufacturing company
C) merchandising company
D) all of these companies
Answer: C
Diff: 1
LO: 2-1
EOC: S2-1
8
28) A company has the highest percentage of labor costs as compared to the other types of
companies.
A) merchandising
B) service
C) manufacturing
D) All companies have a high percentage of labor costs.
Answer: B
Diff: 1
LO: 2-1
EOC: S2-1
29) Which type(s) of companies prepare income statements and balance sheets?
A) Service company
B) Merchandising company
C) Manufacturing company
D) All of these types of companies
Answer: D
Diff: 1
LO: 2-1
EOC: S2-1
30) All of the following items would be found in raw materials inventory for a furniture manufacturer
except
A) wood.
B) fabric.
C) steel framing.
D) assembly worker wages.
Answer: D
Diff: 1
LO: 2-1
EOC: S2-2
9
31) Which of the following costs could be found in work in process inventory for a candy bar
manufacturer?
A) Assembly worker wages
B) Utilities for administrative offices
C) Depreciation on sales office
D) Customer order forms
Answer: A
Diff: 1
LO: 2-1
EOC: S2-2
32) Enter the letter of the type of company on the line in front of each statement. Letters may be used
more than once or not at all.
A) service company
B) merchandising company
C) manufacturing company
generally has no inventory

has three types of inventory
inventory consists of freight-in and the cost of the product
has the highest percentage of labor costs
Wal-Mart is this type of company
Answer: A, C, B, A, B
Diff: 1
LO: 2-1
EOC: S2-1
10
33) On the line in front of each statement, enter the letter corresponding to the term that best fits that
statement. You may use a letter more than once and some letters may not be used at all.
A. Materials inventory E. Work in process inventory

B. Service companies F. Manufacturing companies
C. Merchandise inventory G. Merchandising companies
D. Finished goods inventory
typically have a single category of inventory

resell products they previously purchased ready-made from suppliers
do not have inventory for resale
produce its own inventory
transform raw materials into new finished products
ready to sell inventory of manufacturers
partially completed items of manufacturers
Answer:
G typically have a single category of inventory
G resell products they previously purchased ready-made from suppliers
B do not have inventory for resale
F produce its own inventory
F transform raw materials into new finished products
D ready to sell inventory of manufacturers
E partially completed items of manufacturers
Diff: 2
LO: 2-1
EOC: E2-1
34) Describe service, merchandising, and manufacturing companies.

Answer: Service companies sell intangible services such as insurance, consulting and healthcare. Salaries
and wages often are the largest part of their costs. They usually do not have inventory or cost of goods
sold accounts, although some service companies will have a small amount of supplies inventory which is
used for their own use and not for sale to customers. Merchandising companies resell tangible products
they buy from suppliers. Retailers and wholesalers are both types of merchandising companies.
Merchandisers have inventory. Manufacturing companies use labor, plant and equipment to convert raw
materials into finished products which they sell to other companies. They have three types of inventory—
raw materials, work in process, and finished goods.
Diff: 2
LO: 2-1
EOC: S2-1
11
35) Explain the difference between raw materials inventory, work in process inventory, and finished
goods inventory.
Answer: Raw materials inventory includes all materials used to make a product including materials that
become a part of the product as well as other physical materials used in a plant such as machine
lubricants and janitorial supplies. Work in process inventory includes goods that are partway through the
manufacturing process but not yet complete. Finished goods inventory includes completed goods that
have not yet been sold.
Diff: 1
LO: 2-1
EOC: S2-1
36) Describe a company that has some elements of all three types of companies. It is part service
company, part manufacturer, and part merchandiser.
Answer: Many restaurants fall into this category. They are a service company since they serve hungry
customers. They are a manufacturer since they convert raw ingredients into finished meals and they are a
merchandiser since they sell ready-to-serve bottles of beer and wine.
Diff: 2
LO: 2-1
EOC: S2-1
37) Why do service firms not have inventory costs pertaining to items to be sold? What type of costs do
they have?
Answer: Service firms do not have inventory costs because services cannot be produced today and stored
up to sell later. They do not have inventory. They only have period costs that are expensed.
Diff: 2
LO: 2-1
EOC: S2-1
38) Controlling costs across the entire value chain often requires a trade-off between the individual
elements of the value chain.
Answer: TRUE
Diff: 1
LO: 2-2
EOC: S2-3
12
39) All of the components of manufacturing–from research and development through customer service
after the sale–are part of a firm's value chain.
Answer: TRUE
Diff: 1
LO: 2-2
EOC: S2-3
40) The activities in the value chain must take place in a specific order.
Answer: FALSE
Diff: 1
LO: 2-2
EOC: S2-3
41) The value chain concept helps companies control costs over the value chain as a whole.
Answer: TRUE
Diff: 1
LO: 2-2
EOC: S2-3
42) Research and development is needed to improve products and to design new products.
Answer: TRUE
Diff: 1
LO: 2-2
EOC: S2-3
43) Receipt of materials is part of the firm's value chain.

Answer: TRUE
Diff: 1
LO: 2-2
EOC: S2-3
13
44) A company's distribution system is an important part of the value chain.
Answer: TRUE
Diff: 1
LO: 2-2
EOC: S2-3
45) For a merchandising company, the costs of shipping inventory to the retail outlet is associated with
which element of the value chain?
A) Design
B) Distribution
C) Production and Purchases
D) Customer Service
Answer: B
Diff: 1
LO: 2-2
EOC: S2-3
46) All of the following are part of a company's value chain except
A) design.
B) distribution.
C) administration.
D) marketing.
Answer: C
Diff: 1
LO: 2-2
EOC: S2-3
47) Which of the following activities is not included in the value chain?
A) Reporting
B) Design
C) Production
D) Customer service
Answer: A
Diff: 1
LO: 2-2
EOC: S2-3
14
48) All of the following activities are included in the value chain except
A) customer service.
B) design.
C) safety.
D) production.
Answer: C
Diff: 1
LO: 2-2
EOC: S2-3
49) Which of the following would not be included in the value chain?
A) Website development costs
B) Costs to deliver product to retail outlets
C) Costs of print advertisements
D) All of these costs would be included as part of the value chain.
Answer: D
Diff: 2
LO: 2-3
EOC: S2-4
50) The value chain is used by

A) service, manufacturing and merchandising businesses.
B) only service and manufacturing businesses.
C) only service and merchandising businesses.
D) only manufacturing and merchandising businesses.
Answer: A
Diff: 2
LO: 2-2
EOC: S2-3
15
51) Collectively, all costs such as distribution, marketing, and design are part of
A) downstream activities.
B) fixed costs.
C) the value chain.
D) manufacturing costs.
Answer: C
Diff: 21
LO: 2-2
EOC: S2-3
52) What is the promotion of products and services known as?

A) Customer service
B) Marketing
C) Distribution
D) Design
Answer: B
Diff: 1
LO: 2-2
EOC: S2-3
53) All of the following relate to part of the value chain for a clothing company except
A) cost of advertising the new products.
B) administrative costs.
C) cost of shipping to retailers.
D) salaries of clothing designers.
Answer: B
Diff: 2
LO: 2-2
EOC: S2-3
16
54) Which part of the value chain would depreciation on a factory be classified as?
A) Design
B) Distribution
C) Research and development
D) Production
Answer: D
Diff: 1
LO: 2-2
EOC: E2-23A
55) Testing ways to increase the strength of your product would be classified as which part of the value
chain?
A) Design
B) Distribution
C) Production
D) Research and development
Answer: D
Diff: 1
LO: 2-2
EOC: E2-23A
56) Which part of the value chain would a technical support hotline for customers be considered?
A) Design
B) Customer service
C) Distribution
D) Marketing
Answer: B
Diff: 21
LO: 2-2
EOC: E2-3
17
57) Advertising expenses would be considered which part of the value chain?
A) Customer service
B) Marketing
C) Production
Answer: B
Diff: 2
LO: 2-2
EOC: S2-3
58) The costs associated with reengineering machinery and its location within the factory to increase
efficiency would be considered which part of the value chain?
A) Customer service
B) Marketing
C) Research and development
D) Design
Answer: D
Diff: 2
LO: 2-2
EOC: S2-3
59) The costs incurred to get merchandise to a company's retail store would be considered to be what part
of the value chain?
A) Marketing
B) Customer service
C) Production or purchases
Answer: C
Diff: 2
LO: 2-2
EOC: S2-3
18
19) Lucky Cow Dairy provided the following expense information for May:
Assembly-line workers' wages $ 72,000

Caps for milk bottles 3,000
Reconfiguring the assembly line 125,000
Customer support hotline 10,000
Delivery expenses 20,000
Depreciation on factory equipment 75,000
Plastic milk bottles 52,000
Salaries of salespeople 63,000
Salaries of research scientists 70,000
Customer toll-free order line 6,000
What is the total cost of research and development?

A) $73,000
B) $70,000
C) $55,000
D) $195,000
Answer: B
Diff: 21
LO: 2-2
EOC: E2-33B
19

What is the total cost for the production category of the value chain?
A) $496,000
B) $202,000
C) $180,000
D) $330,000
Answer: B
Explanation: B) Calculations: $ 72,000 + 3,000 + 75,000 + 52,000 = $202,000
Diff: 2
LO: 2-2
EOC: E2-23A
20

What is the total cost for the design category of the value chain?
A) $267,000
B) $188,000
C) $197,000
D) $125,000
Answer: D
Diff: 2
LO: 2-2
EOC: E2-33B
21

What is the total cost for the distribution category of the value chain?
A) $217,000
B) $23,000
C) $20,000
D) $151,000
Answer: C
Diff: 2
LO: 2-2
EOC: E2-34B
22

What is the total cost for the marketing category of the value chain?
A) $69,000
B) $188,000
C) $197,000
D) $267,000
Answer: A
Explanation: A) Calculations: $63,000 + 6,000 = $69,000
Diff: 2
LO: 2-2
EOC: E2-34B
23

What is the total cost for the customer service category of the value chain?
A) $82,000
B) $16,000
C) $73,000
D) $10,000
Answer: D
Diff: 2
LO: 2-2
EOC: E2-34B
24
25) Joe's Bottling Company provided the following expense information for July:

Depreciation on factory equipment $ 35,000
Caps for bottles $ 3,000
Plastic bottles $ 52,000
Reconfiguring the assembly line $123,000
Salaries of salespeople $ 63,000
Customer support hotline $ 12,000
Salaries of research scientists $ 65,000
Delivery expenses $ 40,000
Customer toll-free order line $ 8,000
What is the total cost of research and development?

A) $55,000
B) $68,000
C) $65,000
D) $188,000
Answer: C
Diff: 21
LO: 2-2
EOC: E2-34B
25

A) $457,000
B) $307,000
C) $148,000
D) $146,000
Answer: D
Explanation: D) Calculations: $ 56,000 + 35,000 + 3,000 + 52,000 = $146,000
Diff: 2
LO: 2-2
EOC: E2-23A
26

A) $244,000
B) $186,000
C) $179,000
D) $123,000
Answer: D
Diff: 2
LO: 2-2
EOC: E2-33B
27

A) $40,000
B) $43,000
C) $219,000
D) $171,000
Answer: A
Diff: 2
LO: 2-2
EOC: E2-34B
28

What is the total cost for the marketing category of the value chain?
A) $71,000
B) $179,000
C) $186,000
D) $244,000
Answer: A
Explanation: A) Calculations: $63,000 + 8,000 = $71,000
Diff: 2
LO: 2-2
EOC: E2-34B
29

What is the total cost for the customer service category of the value chain?
A) $68,000
B) $12,000
C) $20,000
D) $75,000
Answer: B
Diff: 2
LO: 2-2
EOC: E2-34B
30
31) Sneider Family Orange Groves processes a variety of fresh juices. The company has the following
expenses for July:
Depreciation expense on bottling machines $ 63,000

Glass juice bottles $ 60,000
Commissions for salespeople $ 30,000
Salaries of nutrition researchers $ 75,000
Costs of maintaining website used for customer orders $ 4,000
Wages of factory workers $ 75,000
Freshness seals/caps for juice bottles $ 3,000
Reconfiguring the factory layout $122,000
Customer help line $ 5,000
Costs of refrigerated trucks used to deliver juice $ 25,000
What is the total cost for the research and development category of the value chain?
A) $75,000
B) $78,000
C) $63,000
D) $197,000
Answer: A
Diff: 2
LO: 2-2
EOC: E2-34B
31
expenses for July:

A) $462,000
B) $60,000
C) $302,000
D) $201,000
Answer: D
Explanation: D) Calculations: $ 75,000 + 3,000 + 63,000 + 60,000 = $ 201,000
Diff: 2
LO: 2-2
EOC: E2-33B
32
expenses for July:

A) $122,000
B) $197,000
C) $152,000
D) $272,000
Answer: A
Diff: 2
LO: 2-2
EOC: E2-33B
33
expenses for July:

A) $28,000
B) $29,000
C) $222,000
D) $151,000
Answer: B
Explanation: B) $4,000 + 25,000 = $29,000
Diff: 2
LO: 2-2
EOC: E2-34B
34
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Carbohydrates: The sugars, starches, etc.,—polyhydric alcohols with
aldehydic or ketonic groups, and acetals of same, etc.
Catalyst: A substance which accelerates a chemical reaction without
permanently participating in it, being left over unchanged at
the end of the process.
Centriole: The centrioles or central bodies are the foci of mitotic
division in animal cells, as well as the source of the kinetic
elements developed by such cells. They are minute bodies
usually located within a larger sphere known as the
centrosome or centrosphere. They do not occur in the cells of
the higher plants.
Cephalopods: A class of molluscs in which the foot is developed into
a headlike structure with eyes and a circle of arms, e.g., the
octopus, the cuttlefish, the squid, and the nautilus.
Ceratites: A genus of extinct cephalopods having a coiled shell and
crooked sutures.
Character: An external feature or sensible property of an organism. It
is the joint product of germinal factors (genes) and
environmental influences.
Chlorophyll: The green pigment formed in the chloroplasts (green
plastids) of plant cells. It is a diester of phytyl and methyl
alcohols with the tribasic acid, chlorophyllin, one of whose
carboxyls is esterified with methyl alcohol, a second with
phytol, while the third is otherwise engaged. Chlorophyllin is a
tribasic acid consisting of the chlorophyllic chromogen group
(containing magnesium) joined to three carboxyl groups.
Chondriosomes: Cytoplasmic granules rodlike, threadlike, or
spherical in form, which often appear to divide on the mitotic
spindle, and are therefore credited with the power of
independent growth and division. The chondriosomes of
embryonic tissues are thought to be the original sources of
the plastids, the fibrillæ, and certain metaplastic granules.
Chordates: The phylum of animals whose primary axial skeleton
consists temporarily or permanently of a notochord.
Chromatin: Same as basichromatin.
Chromosomes: The short threads or rodlike bodies into which the
basichromatin of the cell-nucleus is aggregated during mitosis
—each chromosome is segmented into granules called
chromomeres—in its submicroscopic structure it consists of
chain or linear series of genes (hereditary factors)
representing characters linked together in heredity, each
single chromosome being termed, on this account, a “linkage-
group” by geneticists.
Ciliate: A protozoan whose motor-apparatus consists of cilia, i. e.,
hairlike protoplasmic projections capable of rapid and
coördinated vibratile movement.
Cloaca: A common passageway through which the intestine,
kidneys, and sex organs discharge their products,—it occurs
in certain fishes, in amphibia, reptiles, and birds, and in a few
mammals.
Coccyx: Lower extremity of the vertebral column in man.
Colloids: Insoluble gumlike substances, which will not diffuse through
organic membranes.
Commensalism: The harmonious cohabitation of two organisms
belonging to different species, where the relation is not
necessarily beneficial nor necessarily harmful to either.
Crossover: The exchange or reciprocal transfer of whole blocks of
genes from one homologous chromosome to the other, which
sometimes occurs in synapsis, probably at the strepsinema-
stage.
Crystalloids: Soluble substances, which usually form crystals and
readily diffuse through organic membranes.
Cyst: A protective envelope formed around an organism during
period of rest.
Cytode: The non-nucleated cell hypothecated by Haeckel.
Cyptoplasm: The cell-body or extranuclear protoplasm of a cell.
Endomixis: A process of nuclear reorganization among the protozoa,
which does not require the coöperation of two cells as in
conjugation (amphimixis).
Endoskeleton: An internal living skeleton providing support and
protection (as well as organs of movement, in the bone-levers
to which the muscles are attached)—it is characteristic of the
vertebrates.
Enzymes: Organic catalysts, i. e., complex chemical substances
formed by organisms and serving to accelerate chemical
processes taking place in said organisms, e. g., the digestive
enzymes, which accelerate the hydrolysis of starches, fats,
and proteins.
Epigenesis: Development of the embryo by differentiation of
previously undifferentiated protoplasm.
Fats: Esters of the higher fatty or organic acids (such as stearic,
palmitic, and oleic) esterified with the trihydric alcohol
glycerine (glycerol).
Gamete: A reproductive cell specialized for syngamy, i.e., for union
with a complementary germ cell, their union giving rise to a
synthetic cell known as a zygote.
Ganglion: An aggregate of nerve-cells consisting mainly of neural
cell-bodies together with supporting cells.
Ganoids: Fishes covered with enameled bony scales, and now, for
the most part, extinct.
Gene: A factor or infinitesimal element in a nuclear thread or
chromosome, the latter being a linear aggregate of such
factors, each having definite specificity and manifesting itself
in the external character which develops from it.
Genotype: The total assemblage of germinal factors transmitted by a
given species of organism, that is, the complete complex of
genes synthesized in the zygote and perpetuated by
equation-divisions in the somatic cells. Hence the basic
germinal or hereditary constitution of an organism or group of
organisms.
Germ Cells: Cells specialized for reproduction as contrasted with
other vital functions, e.g., spores and gametes.
Germ-plasm: The material basis of inheritance.
Glacial Epoch: After the close of the Tertiary period, Europe and
North America are said to have been covered with vast ice
sheets known as continental glaciers (the result of great
climatic changes in the Northern hemisphere). As the weather
varied these ice sheets advanced and retreated, the retreats
corresponding to the so-called Interglacial intervals. Four
Glacial and three Interglacial stages are distinguished, and it
was during the Second and Third of these Interglacial stages
that Palæolithic Man is alleged to have entered Europe.
Golgi Bodies: A cytoplasmic apparatus consisting, in its localized
form, of a network, and, in its dispersed form, of scattered
granules. It appears to divide on the mitotic spindle, and
seems to have some important function connected with
secretion.
Habitat: The locality in which a given animal or plant normally lives.
Hallux: The great toe, opposable in the ape, but not in man.
Heredity: “The appearance in offspring of characters whose
differential causes are in the germ cells” (Conklin).
Heterozygous: Hybrid,—the condition in which the chromosomal
genes paired by syngamy in the zygote are unlike.
Homologous Chromosomes: Corresponding chromosomes of the
same synaptic pair, being of paternal and maternal origin
respectively.
Homozygous: Pure,—the condition in which the chromosomal genes
paired in the zygote by syngamy are alike.
Hormone: An internal secretion elaborated in the endocrine or
ductless glands and diffused in the blood stream for the
purpose of influencing the activities or metabolism of parts of
the organism at a distance from the source of the hormone,
e. g., secretin, gastrin, adrenalin, etc.
Hydrotheca: The cuplike extension of the perisarc (skeletal sheath)
surrounding the hypostome (oral cone) and tentacles of
certain polyps.
Hyloblatic: Resembling the gibbon.
Lemurs: Four-handed animals allied to the Insectivora, with curved
nostrils and a claw instead of a nail on the first finger of the
rear hands.
Lethals: A genetical term for hereditary factors (genes) which cause
the death of the gametes or the zygotes that contain them. In
the case of zygotes, death results from the homozygous, but
not from the heterzygous, condition.
Linin: Same as oxychromatin.
Litopterna: A suborder of extinct ungulate mammals from the
Miocene and Pliocene of South America resembling horses or
llamas.
Mammals: Vertebrate animals which suckle their young after birth.
Meiosis: The process whereby the chromosomes of synaptic pairs
(in the primary oöcyte or spermatocyte) are separated in such
a way that the resulting gametes (eggs, or sperms) receive a
haploid (halved) number of unpaired chromosomes, instead of
the diploid (double) number of paired chromosomes
characteristic of the zygote and the somatic cells of the
species.
Metista: Animals and plants normally multicellular and having their
cells differentiated into at least two distinct layers or tissues—
the Metazoans and Metaphytes.
Mitosis: Typical cell-division, whose mechanism consists of the
spindle-fibers, and whose scope is to secure an exactly equal
partition of the single components of the nucleus of the
dividing cell between the two resultant daughter-cells.
Monism: A system of thought which holds that there is but one
substance, either mind (idealistic subjectivism), or matter
(objectivistic materialism),—or else a substance that is neither
mind nor matter, but is the substantial ground of both.
Idealistic monism regards mind as the sole reality and matter
as its product. Materialistic monism regards matter as the sole
reality and mind as its product.
Neolithic: Pertaining to the Young-Stone Age, that is, to prehistoric
man of Post-glacial time. The implements of the latter are of
polished stone. The Young-Stone Age is said to have begun
about 7,000 years b.c., and to have ended with the Copper
Culture about 2,000 b.c. The Bronze Age, which followed it,
belongs to history.
Neurone: The nerve-cell with all its processes, consisting, therefore,
of the nucleated cell-body, the axone or discharging fiber, and
the dentrites or receiving fibers.
Oölites: An English term for the Jurassic, or middle system of the
Mesozoic group of fossiliferous rocks.
Ontogeny: The embryological development of the individual.
Opposable: A term applied to the thumb or great toe when they are
capable of being placed with their tips opposite to those of the
other digits.
Organelle: Literally, a “miniature organ,” i.e., one of the living
components of a cell as distinguished from the metaplastic or
non-living inclusions.
Oxychromatin: That portion of the nuclear network which stains with
acidic dyes, the finer nuclear reticulum in which the coarser
strands of basichromatin appear to be suspended.
Palæolithic: Belonging to the Old-Stone Age, which corresponds to
the latter half of the Glacial or Pleistocene epoch. It is alleged
to be the second period of prehistoric man (following the
Eolithic) and is characterized by implements of unpolished
stone shaped from flint by the chipping off of flakes of the
latter substance.
Palæontology: The science of fossil organisms.
Palæozoic: A term applied to the second group of fossiliferous rocks,
following the earliest, or Proterozoic, group, and preceding the
Mesozoic group. It comprises the Cambrian, Ordovician,
Devonian, Silurian, and Carboniferous systems, and its
sediments are the first that contain well-preserved fossils.
Parasitism: A condition in which one organism (the parasite) residing
in, or upon, another species of organism (the host) lives at its
expense, the relation being detrimental to the latter.
Parthenogenesis: The production of offspring from unfertilized eggs.
Phenotype: The sum-total of external characters by whose
enumeration an organism is described—the somatic or
expressed characters of an organism (or group of organisms)
as distinguished from those that are merely potential in the
germ cells.
Phylogeny: Developmental history of the race, the hypothetical
evolutionary history of the race, in contradistinction to the
embryological development of the individual (ontogeny).
Phylum: A term used in classification to denote any primary group of
the plant or animal kingdom.
Plantigrade: Walking on the whole sole of the foot, like bears.
Plastids: Permanent organelles or living components of the cellular
cytoplasm, e.g., chloroplasts, leucoplasts, etc.
Pleistocene: The lower series of the Quaternary system of
fossiliferous rocks. It corresponds to the so-called Glacial
epoch, and extends from the close of the Tertiary period
(system) to the dawn of the Recent or Historical epoch.
Polar Cell: A synonym for polar body, or policyte. The polar bodies
are minute abortive cells given off by the egg undergoing
meiosis. Into them are shunted the chromosomes which the
egg discards in its process of nuclear reduction (maturation).
Præformation: Theory that the egg contains a complete miniature of
the organism into which it develops.
Prehension: Grasping, catching hold.
Progression: Advancing movement, locomotion.
Pro-simiæ: The lemurs as distinguished from genuine apes (Simiæ).
Protista: Animals or plants which are normally unicellular and which
when multicellular show no differentiation into tissues—the
Protozoans and Protophytes.
Protoplasm: Living matter.
Receptor: An organ specialized to receive stimuli, e.g., a sense-
organ.
Sedimentary: A term applied to rocks which originated as sediments
deposited under water.
Serum: Watery portion of the blood, the plasma.
Somatic Cells: Vegetative cells not especially set aside by the
organism for reproductive purposes, e.g., tissue-cells.
Somite: One of the uniform segments of the longitudinal series into
which a metameric organism (such as an earthworm) is
partitioned.
Spermatist: An old term applied to one who held that the animal
embryo was produced entirely by the male parent.
Spore: A single cell, incapable of syngamy, but capable of giving rise
to a new individual without the sexual process.
Symbiosis: The obligatory association of two organisms of different
species for mutual benefit.
Synapsis: Union in pairs of corresponding (homologous)
chromosomes of opposite parental origin as a preliminary to
their separation in meiosis.
Systematist: An expert in classification (systematics), i. e., a
taxonomist.
Taxonomy: The science of classification.
Tertiary Period: A geological time-division corresponding to the rock-
system that comprises the greater part of the Cenozoic group.
It is made up of four series, namely, the Eocene, Oligocene,
Miocene, and Pliocene. Its close marks the beginning of the
Glacial or Pleistocene epoch.
Tissue: A layer of uniform cells specialized for the same function.
Tissue Cell: One of the somatic cells of which a tissue is composed.
Troglodytic: Resembling the chimpanzee and the gorilla.
Woods Hole: The seat of the Marine Biological Laboratory. It is a
watering-place on the New England coast opposite Martha’s
Vineyard.
Zygote: The synthetic cell formed by the union of two gametes and
giving rise by division either to a new multicellular organism,
or to a rejuvenated cycle of unicellular forms.
INDEX TO AUTHORS
Adami, J. G., 57.
Aeby, Christoph Theod., 274.
Æsop, 246.
Alsberg, Moritz, 317.
Altman, Richard, 141.
Aquinas, St. Thomas, 32, 73, 268, 343.
Aristotle, 133, 155, 172, 174, 192, 196, 197, 200, 202, 214, 215,
227, 230.
Armstrong, H. E., 190.
Arrhénius, Svante, 166, 167, 182, 183, 184.
Augustine, St., 32, 73, 74, 75.
Bach, Alexis, 145, 146.

Bacon, Francis, 86, 87.
Bagg, H. J., 266.
Balfour, Arthur James, 358.
Ballou, W. H., 318.
Bardon, L., 330.
Bastian, Charlton, 165.
Bateson, Wm., 1, 5, 12, 13, 16, 17, 18, 20, 21, 25, 28, 30, 43,
44, 73, 84, 85, 88, 145, 146, 334.
Bather, F. A., 3, 40, 76, 77, 86, 87, 90, 91, 92, 93.
Baudlisch, Oscar, 148.
Baur, E., 88.
Beddoe, 333.
Bergson, Henri, 262.
Bernouilli, Jacques, 248.
Bey, Pruner-, 324.
Binet, Alfred, 220.
Biot, Jean Baptiste, 135.
Blackwelder, Eliot, 117.
Blake, C. Carter, 324.
Blakeslee, Albert F., 17, 21, 22, 23.
Blanford, Wm. Thomas, 95.
Boule, Marcellin, 332.
Bouvier, E. L., 239, 260, 261, 265.
Bouyssonie, A. J. & P., 330.
Boveri, Th., 139.
Branco, W., 344.
Breuil, Abbé Henri, 290, 342.
Brown, Barnum, 270, 310.
Bryan, Wm. Jennings, 1, 343.
Buffon, C. L., 305.
Bühler, Karl, 218, 220.
Bumüller, J., 273, 274.
Burroughs, John, 244.
Burton-Opitz, Russel, 299.
Calkins, Gary N., 39, 40, 161.

Campbell, Marius Robinson, 107 note
Carazzi, D., 304.
Castle, W. E., 43.
Caullery, Maurice, 12, 28, 29, 277.
Chamberlain, T. C., 125.
Chetverikov, S. S., 115, 116.
Chiesa, Luigi, 210.
Clausen, Roy Elwood, 26.
Clemont, 324.
Clifford, Wm. Kingdon, 237.
Cohn, Ferd. Jul., 182.
Coleman, Arthur P., 113, 114, 115.
Comte, (Isidore) Auguste, 225, 226.
Conklin, E. G., 270.
Copernicus, Nicholas, XII, XIII.
Coulter, John Merle, 24.
Creighton, J. E., 238.
Croll, James, 290.
Crookes, Sir Wm., 183.
Cuvier, Georges, 67, 72, 76, 90, 91, 102.
Dana, James Dwight, 111, 114, 117, 270.

Darwin, Charles, 9, 10, 11, 12, 16, 24, 30, 32, 65, 68, 75, 81,
152, 191, 194, 236, 238, 245, 246, 269, 277, 286, 287, 288,
290, 295, 296, 297, 298, 302, 305, 307, 338, 349, 352, 353,
360.
Da Vinci, Leonardo, 257.
Davis, Bradley Moore, 25, 26, 27, 28.
Davis, J. Barnard, 324.
Dawson, Sir John William, 345.
Dawson, Charles, 320.
Deaver, J. B., 295.
De Chardin, Teilhard, 320.
De Geer, Gerard, 289.
Delage, Yves, 127, 150, 151.
De Mattos, Alexander Teixeira, 247 note.
De Puydt, Marcel, 326.
Descartes, René, 172, 197, 198, 202, 231, 249.
De Vires, Hugo, 16, 17, 20.
Dewey, John, 350.
Dorlodot, Canon Henri de, XII, 31, 34, 47, 70, 74.
Dreisch, Hans, 12, 70, 172, 174, 190, 202, 244, 252.
Dubois, Eugène, 313, 314, 316, 318.
Du Bois-Reymond, Emil, 11, 268, 277, 352.
Dumas, Jean Baptiste, 135.
Duponceau, Pierre Étienne, 338.
Dupont, André Hubert, 326.
Dwight, Thomas, 36, 51, 59, 274, 275, 278, 285, 303, 304, 309,
319, 320, 328, 336, 337.
Ecclesiastes, 192.
Ehrlich, Paul, 57.
Eimer, Th., 7.
Eliot, Charles W., 358.
Evans, Sir Arthur, 339.
Ezekiel, 89.
Fabre, J. H., 240, 247 note, 249, 251, 252, 254, 258, 260, 263,
264, 265, 266.
Fechner, Gustav Theodor, 149.
Fenton, Henry John H., 146.
Fischer, Emil, 145.
Fleischmann, Albert, 12.
Flemming, W., 137.
Fontaine, T., 208.
Fraipont, Julien, 327.
Fuhlrott, C., 323.
Galiani, 11.
Galilei, Galileo, XII, XIII.
Garbowski, Thad., 284.
Gaskell, Walter Holbrook, 293, 294.
Gatenby, J. B., 140.
Geikie, Sir Archibald, 96, 97, 107 note.
Gerard, John, S.J., 82.
Goodrich, Edwin S., 15, 62.
Goodspeed, T. H., 26.
Grabau, Amadeus, Wm., 335.
Grassi, B., 66.
Gray, Henry, 299.
Gregory, W. K., 270, 309, 310, 311, 318, 348.
Grignard, Victor, 209.
Gruender, Hubert, 233 note.
Gummersbach, Joseph, 247 note.
Guyer, M. F., 15, 266.
Haacke, Joh. Wilh., 275, 317.

Haeckel, Ernest, 33, 48, 89, 138, 186, 237, 275, 277, 278, 345.
Hamann, Joh. Georg, 149.
Handlirsch, Anton, 115.
Hartmann, Karl Robert Eduard von, 358.
Harvey, William, 155.
Haswell, Wm. A., 316, 317.
Hauser, O., 329.
Hayes, Charles Willard, 107 note.
Heilprin, Angelo, 120, 121.
Heim, Albert, 107 note.
Helmholtz, Herman von, 182, 298.
Henderson, Lawrence J., 6, 153, 175, 176, 179.
Hertwig, Oskar, 284.
Hertwig, Richard, 315.
Holmes, Oliver Wendell, 127.
Holworth, Sir Henry, 98.
Horace, 54, 109.
Howe, John Allen, 104, 105.
Howell, Wm. H. 299.
Hrdlička, A., 316, 318, 319, 322, 323, 325, 328, 329, 331, 332.
Hubrecht, Ambrosius Arnold William, 309, 317.
Hume, David, 198.
Huxley, Thomas H., 20, 67, 76, 98, 111 note, 236, 237, 314,
325, 333.
Jaggar, T. A., Jr., 346, 347, 348.
James, William, 205, 206, 212, 249.
Jennings, H. S., 250.
Johnson, Dr. George, XVI.
Jordan, David Starr, 4, 18, 28.
Jörgensen, J., 146, 147.
Judd, J. W., 94.
Kammerer, Paul, 14, 266.

Kant, Immanuel, 198.
Keen, W. W., 48.
Keith, Arthur, 319, 322, 328, 332, 336, 337.
Kellogg, Vernon I., 46 note, 53 note, 350, 351.
Kerr, J. Graham, 280, 282, 284.
Keyser, C. J., 204.
Kidd, F., 146.
Klaatsch, A., 308, 309, 312, 317, 326, 328, 330.
Koenen, C., 326.
Kofoid, Charles A., 118, 162.
Kohlbrugge, J. H. F., 274, 275, 277, 285, 308.
Kölliker, Rudolph Albert, 7.
Kollman, Julius, 285, 286, 317.
Kramberger, K. Gorjanović, 320, 333.
Lamarck, Jean Baptiste, 8, 9, 16, 30, 32, 65, 286, 290.

Lankester, E. Ray, 186.
Laplace, Pierre Simon, 181.
Lebedeff, 183.
Le Conte, Joseph N., 345.
Lee, 333.
Leydig, Franz, 137.
Linné, Carl von, 4.
Loeb, Jacques, 159, 249, 250, 252, 264.
Lohest, Maximin, 326.
Lotsy, J. P., 25.
Lucretius, 30.
Lull, Richard S., 115.
Macalister, R. A. S., 342.

MacCurdy, George Grant, 317, 326, 329, 331, 332.
MacDowell, E. C., 266.
MacManus, T., 359.
Macnamara, N. C., 314, 325.
Manouvrier, L., 316, 333.
Marx, Karl, 360.
Mathews, Albert, 293, 294, 302.
Maxwell, J. Clerk, 183.
McCann, Alfred W., 31, 32, 33, 34, 47, 50, 51.
McConnell, R. G., 107, note, 109.
McGregor, J. H., 315, 316, 317, 320, 322.
Melanchthon, Phillip, 197.
Mendel, Gregor Johann, 3, 24, 27, 28, 32.
Mendeléef, Dimitri Ivanovitch, 56.
Mercier, Désiré Cardinal, 204, 205, 208.
Meyer, Ludwig, 302, 324.
Michael Angelo, 257.
Miller, Arthur M., 97, 98.
Miller, Gerrit, 321.
Minchin, E. A., 5.
Moore, Benjamin F., 150, 165, 166, 167, 168, 170.
Morgan, C. Lloyd, 233 note, 234 note, 237.
Morgan, Thomas Hunt, 12, 16, 36, 44, 64, 85, 86, 88, 89, 276,
278, 306, 334.
Morton, Dudley J., 270.
Muckermann, H., S.J., 325.
Müller, Fritz, 48, 275, 278.
Müller, Max, 338.
Nägeli, Karl Wilhelm, 7, 186.

Newman, John Henry, 354.
Newell, Bro. Matthias, 347.
Newton, Sir Isaac, XIII.
Nicholson, Henry Alleyne, 97, 272.
Nicomachus, 196.
Obermaier, Hugues, 289, 290, 324, 327, 329, 342.

Occam, William of, 67, 349.
Osborn, Henry Fairfield, 2, 33, 65, 70, 76, 88, 89, 90, 170, 289,
290, 309, 318, 342.
Paley, William, 11.

Parker, G. H., 9, 233 note, 295.
Parker, T. Jeffery, 316, 317.
Pasteur, Louis, 135, 181.
Paulsen, Friederich, 206.
Pawlow, Ivan, 242, 249, 266.
Pearson, Karl, 310.
Peckham, Geo. W. and Eliz. G., 265.
Perrier, Remy, 296.
Pfizenmayer, E., 91, 92.
Pictet, Amé, 143.
Pirrson, L. V., 107 note, 109.
Plato, 172, 197.
Poulton, Edward B., 186.
Price, George McCready, 97, 98, 99, 100, 104, 105, 107, 109,
110, 120.
Price, T. S., 167.
Quatrefages De Breau, Jean Louis Armand de, 276.
Ranke, J., 271, 272, 273, 274, 324.

Rautert, 326.
Ray, John, 5, 20.
Redi, Francesco, 134, 136, 137.
Reinke, J., 345, 346.
Renner, O., 16.
Richter, Herm. Eberh., 182.
Riddle, Oscar, 300.
Robinson, James Harvey, 190, 194, 195, 236.
Rösch, Joseph, 318.
Rothpletz, Aug., 107 note.

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Test Bank for Managerial Accounting 2nd Edition Davis

2) Manufacturing companies usually have three types of inventory.

3) Retailers sell their products to consumers.

4) Merchandising companies include both wholesalers and retailers.

5) All companies have the same types of inventories.

7) Which of the following are merchandising companies?

14) Which type of company typically produces its own inventory?

20) How would Chevrolet classify its partially completed vehicles?

21) In the United States, the fastest growing type of company is

23) A snow removal business would be classified as a

24) An accounting firm would be classified as a

26) Which type of company has three types of inventory?

generally has no inventory

A. Materials inventory E. Work in process inventory

typically have a single category of inventory

34) Describe service, merchandising, and manufacturing companies.

43) Receipt of materials is part of the firm's value chain.

50) The value chain is used by

52) What is the promotion of products and services known as?

Assembly-line workers' wages $ 72,000

What is the total cost of research and development?

Assembly-line workers' wages $ 72,000

Assembly-line workers' wages $ 72,000

Assembly-line workers' wages $ 72,000

Assembly-line workers' wages $ 72,000

Assembly-line workers' wages $ 72,000

Assembly-line workers' wages $ 56,000

What is the total cost of research and development?

Assembly-line workers' wages $ 56,000

Assembly-line workers' wages $ 56,000

Assembly-line workers' wages $ 56,000

Assembly-line workers' wages $ 56,000

Assembly-line workers' wages $ 56,000

Depreciation expense on bottling machines $ 63,000

Depreciation expense on bottling machines $ 63,000

Depreciation expense on bottling machines $ 63,000

Depreciation expense on bottling machines $ 63,000

Bach, Alexis, 145, 146.

Calkins, Gary N., 39, 40, 161.

Dana, James Dwight, 111, 114, 117, 270.

Haacke, Joh. Wilh., 275, 317.

Kammerer, Paul, 14, 266.

Lamarck, Jean Baptiste, 8, 9, 16, 30, 32, 65, 286, 290.

Macalister, R. A. S., 342.

Nägeli, Karl Wilhelm, 7, 186.

Obermaier, Hugues, 289, 290, 324, 327, 329, 342.

Paley, William, 11.

Quatrefages De Breau, Jean Louis Armand de, 276.

Ranke, J., 271, 272, 273, 274, 324.

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