A city ordered uniforms with an expected cost of $6,000 for policemen. This amount is encumbered. The uniforms are received with an invoice of $5,900 . The entries to record the receipt of the uniforms should include a credit to

A human resource _____ is a listing of the organization's employees by name, education, training, languages, and other important information needed to identify qualified individuals for openings within the organization.

Fill in the blank(s) with the appropriate word(s).

Mergers and acquisitions are created for all of the following reasons EXCEPT to

A) gain new technology. B) reduce tax obligations. C) gain economies of scale. D) smooth out seasonal trends in sales. E) shift company profits to the United States from countries with low corporate tax rates.