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Financial Accounting 2024/2025

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Tom's Grocery purchased 5 new cash registers for their new store and they paid $2,400 each for a total of $12,000 on August 1, 2013, the day they were delivered. The cash registers are expected to have useful lives of 5 years and they are not expected to have any salvage value. Tom's Grocery uses straight-line depreciation. The cash registers were recorded as long-lived assets at the time of the purchase and now Tom's needs to make an entry showing the expense related to these cash registers up to December 31, 2013. - ANSWER The depreciable value of the cash registers is $12,000 and they have an estimated useful life of 5 years (or 60 months), so the monthly depreciation would be $200 per month ($12,000 / 60). To recognize the 5 months' worth of depreciation ($200 per month * 5 months = $1,000) at 12/31/13, the company would record a debit to Depreciation (an expense, part of owners' equity) for $1,000 and a credit to Accumulated Depreciation (a contra-asset, part of assets) for $1,000. Which of the following is a common finding in looking at statement of cash flows of a startup company? - ANSWER A significant positive cash flow from financing activities Company A estimates that it needs 30% of sales in net working capital. In year 1, sales were $1 million and in year 2, sales were $2 million. Associated with the change in net working capital from year 1 to year 2 is a cash: - ANSWER outflow of $300,000. The company would need to make a cash investment (outflow) of $300,000 to increase their net working capital from the $300,000 needed to support $1 million of sales to the $600,000 needed to support $2 million of sales. All You Need To Know (AYNTK) magazine received $60,000 cash in annual subscriptions in December 2013. AYNTK is a monthly publication and all of these subscriptions commence in January 2014. What entry should AYNTK make on December 31, 2013 to record the payments received for these subscriptions? - ANSWER debit Cash for $60,000 as the company now has the cash, and credit Deferred Revenue for $60,000 as the company now has the obligation

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Financial Accounting 2024/2025
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Samenvatting
Inleiding in de
(Westerse)
Kunstgeschiedenis I
(UvA 114121036Y)

A nurse is caring for a client who is on bed rest following abdominal surgery. Which of the
following findings indicates the need to increase the frequency of position changes?

A nurse is planning care for a group of clients. Which of the following tasks should the nurse
delegate to an assistive personnel?

a. Changing the dressing for a client who has a stage 3 pressure injury

b. Determining a client's response to a diuretic

c. Comparing radial pulses for a client who is postoperative d.Providing postmortem care to a
client - ANSWER ✓✓✓d

,A nurse is conducting a health assessment for a client who takes herbal supplements. Which of
the following statements by the client indicates an understanding of the use of the supplements?

A. I take ginkgo biloba for a headache

B. I take echinacea to control my cholesterol

C. I use ginger when I get car sick

D. I use garlic for my menopausal symptoms - ANSWER ✓✓✓c



A nurse is caring for a client who has influenza and isolation precautions in place. Which of the
following actions should the nurse take to prevent the spread of infection?

A. Wear a mask when working within 3 feet of the client

B. Administer metronidazole

C. Don protective eyewear before entering the room.

D. Place the client in a negative airflow room. - ANSWER ✓✓✓a



A nurse obtains a prescription for wrist restraints for a client who is trying to pull out his NG
tube. Which of the following actions should the nurse take?

A. Attach the restraints securely to the side rails of the client's bed.

B. Apply the restraints to allow as little movement as possible

C.Allow room for two fingers to fit between the clients skin and the restraints

d. remove the restraints every 4 hours - ANSWER ✓✓✓c



A nurse is admitting a client who has tuberculosis. Which of the following types of transmission
precautions should the nurse plan to initiate?

A. Droplet

B. Airbornes

c. protective environment

d. contact - ANSWER ✓✓✓b

,A nurse in a well-child clinic receives a telephone call from a parent who states that their child
accidentally swallowed paint thinner. The child is awake and alert. Which of the following
responses should the nurse make?

A. Have your child drink one large glass of water.

B. Hang up and call a poison control center hotline.

C. Bring your child into the clinic later today.

D. Induce vomiting in your child with syrup of ipecac. - ANSWER ✓✓✓a



A nurse is documenting a client's medical record. Which of the following entries should the
nurse record.

A. Oral temperature slightly elevated at 0800

B. Administered pain medication

C. Incision without redness or drainage

D. Drank adequate amounts of fluid with meals. - ANSWER ✓✓✓b



A nurse is providing oral care for a client who is unconscious. Which of the following actions
should the nurse take?

A. Place the client in a side-lying position.

B. Brush the clients teeth daily

C. Apply mineral oil to the client's lips

D. Rinse the client's mouth with an alcohol-based mouthwash - ANSWER ✓✓✓a



A nurse is collaborating with a risk management team about potential legal issues involving
client care. The nurse should identify which of the following situations is an example of
negligence?

A. A nurse administers a medication without first identifying the client.

B. An assistive personnel discusses client care in the facility cafeteria with visitors

, present.

C. A nurse begins a blood transfusion without obtaining consent.

D. An assistive personnel prevents a client from leaving the facility. - ANSWER ✓✓✓c



A nurse is collecting a sputum specimen for culture from a client who has a respiratory infection.
Which of the following actions should the nurse take?

A. Wear sterile gloves when collecting the specimen.

B. Offer the client oral hygiene after the collection

C. Collect the specimen in the evening.

D Collect 1 ml of sputum. - ANSWER ✓✓✓b



A nurse is assessing an older client. Which of the following findings should the nurse expect?

a. Decreased sense of balanced

b. Increased nighttime sleeping

c. Heightened sense of pain

d. Nighttime urinary incontinence - ANSWER ✓✓✓a



A nurse is completing discharge teaching about ostomy care with a client who has a new stoma.
Which of the following instructions should the nurse include in the teaching? (select all that
apply)

a. "Cut the opening of the pouch 1⁄8 of an inch larger than the stoma "

b. "Place a piece a gauze over the stoma while changing the pouch"

c. "Use povidone-iodine to clean around the stoma"

d. "Empty the ostomy pouch when it becomes one-third full of contents"

e. expect the stoma to turn a purple-blue color as its heals" - ANSWER ✓✓✓a, b, c, d



A nurse is preparing to obtain informed consent from a client who speaks a different language
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