The adjustment for unrealized gains and losses reported through other comprehensive income does not have any cash flow effects

Which of the following would be included in the journal to record an NSF check?

A) a debit to Accounts Payable and a credit to Cash B) a debit to Accounts Receivable and a credit to Cash C) a debit to Cash and a credit to Accounts Receivable D) a debit to Bank Expense and a credit to Cash

In 2005, representatives from several wine regions in the United States and the EU signed a Joint Declaration to Protect Wine Place & Origin. In addition, a Wine Accord signed by the United States and EU bans the:

A) use of alcohol in public places. B) purchase of wine from country of origin. C) misuse of place names by marketers of wine products that do not originate in those places. D) misuse of labels which does not include the origin of ingredients. E) use of word "champagne" on wine made in the United States.