On January 1 . 2013 . a company purchased four 5%, $1,000 Esso bonds at 103 as an investment in securities available-for-sale. The bonds pay interest each December 31 and have four years remaining to maturity on the purchase date. The market value of the bonds on December 31 . 2013 . was 107, and on December 31 . 2014, was 105. The entry to adjust the carrying value of the securities
available-for-sale at December 31 . 2014, will include a
a. debit to accumulated gain on securities available-for-sale in the stockholders' equity section.
b. credit to the investment account of $30.
c. debit to realized loss of $30.
d. debit to unrealized loss of $80.
A
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_____________ includes not only our homes, but also our places of work, commerce, worship, government, education, recreation, and entertainment.
Fill in the blank(s) with the appropriate word(s).
Which of the following is an issue to keep in mind with regard to maintaining an ethical environment in an organization?
a. Monitoring employee online activity is a good way of creating an ethical climate. b. Use of video cameras in the workplace will make employees feel the firm cares about ethics. c. High levels of employee monitoring increases citizenship behaviors. d. Monitoring employees may increase ethical compliance but may create a culture of mistrust.