To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement True / False Questions The operating cycle is the time it takes for a company to purchase goods, pay for the goods, sell them to customers, and collect the cash from the customers TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: Wal-Mart would likely have a shorter operating cycle than General Motors TRUE AACSB Tag: Relative Thinking Difficulty: Easy L.O.: The time period assumption allows a company to meet the qualitative characteristic of relevance by allowing for timelier reporting of financial information TRUE AACSB Tag: Relative Thinking Difficulty: Hard L.O.: An example of ongoing operations is revenue earned through the sale of a new automobile by a car dealership TRUE AACSB Tag: Relative Thinking Difficulty: Easy L.O.: 3-1 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement An example of revenue earned from ongoing operating activities is the sale of an extended warranty contract on a washer and dryer FALSE AACSB Tag: Relative Thinking Difficulty: Hard L.O.: Revenues are inflows of net assets from peripheral transactions FALSE AACSB Tag: Relative Thinking Difficulty: Easy L.O.: Income tax expense will appear on the balance sheet FALSE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: Interest expense connected to notes payable is an example of a non-operating or peripheral expense TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: Under accrual accounting, interest expense would be recognized when the interest has accrued with the passage of time even though cash has not been paid TRUE AACSB Tag: Relative Thinking Difficulty: Easy L.O.: 3-2 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 10 Application of generally accepted accounting principles requires that accrual basis accounting be used for the income statement TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 11 Revenues are recognized when delivery has occurred or services have been rendered, there is persuasive evidence of an arrangement for customer payment, the price is fixed or determinable and collection is reasonably assured TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 12 The matching principle states that expenses are recognized when incurred in generating revenue TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 13 The revenue principle recognizes revenue from the sale of goods when ownership passes from the seller to the buyer In the sale of services, revenue is recognized when the services are completed TRUE AACSB Tag: Relative Thinking Difficulty: Hard L.O.: 3-3 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 14 When a business pays for a two-year insurance policy it has incurred an expense FALSE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 15 Revenue collected in advance of being earned represents a liability until it is earned TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 16 Expense accounts are debited to recognize an incurred expense and not usually credited TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 17 The balance sheet is always prepared before the income statement FALSE AACSB Tag: Relative Thinking Difficulty: Easy L.O.: 18 The statement of cash flows is prepared last and is the only financial statement which shows the cash inflows and outflows from transactions TRUE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 3-4 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 19 The asset turnover ratio is computed by dividing average total assets by sales revenue FALSE AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 20 Delta Air Lines reports an asset turnover of 52 compared to Harley-Davidson's turnover of 1.05 Delta Air Lines is less efficient at generating revenues on its asset base because of their significantly higher investment in property, plant and equipment assets TRUE AACSB Tag: Analytic Difficulty: Medium L.O.: Multiple Choice Questions 21 The principle that requires us to record a transaction when we provide service to a client and bill them is A historical cost principle B cost principle C full disclosure D revenue recognition AACSB Tag: Relative Thinking Difficulty: Easy L.O.: 3-5 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 22 The primary difference between revenues and gains is A gains are increases in net assets from peripheral activities while revenues are increases from ongoing activities B generally accepted accounting principles makes no distinction between them since they both increase income C revenues cause increases in net assets as a result of peripheral activities and gains cause increases through ongoing activities D both revenues and gains cause a decrease in net assets from ongoing and peripheral transactions respectively AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 23 Which of the following would shorten the operating cycle causing an improvement in cash flows? A Faster collection of accounts receivables B Selling inventory in a shorter period of time C Increasing the number of customers who paid cash to buy our goods D All of these would shorten the operating cycle AACSB Tag: Relative Thinking Difficulty: Hard L.O.: 24 Which of the following is true about the time period assumption? A It assumes we value the business properly as of the end of every month B It is the cutoff point for asset and liability recognition C It keeps the company's transactions separate and apart from those of the owners D It assumes we divide the long life of a business into a series of shorter time periods for accounting and reporting purposes AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 3-6 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 25 Financial analysts look to the income statement to determine A whether the company has generated sufficient cash to pay its bills B if the company has invested too much cash in its inventory C whether the company has generated income from operations D if the company has too much debt AACSB Tag: Analytic Difficulty: Medium L.O.: 26 The operating cycle of a business is best defined as A the period of time for which we prepare our financial statements B the time it takes for a company to purchase and pay for goods or services from suppliers, sell those goods or services to customers and collect cash from the customers C the length of time over which property, plant and equipment assets are expected to be used by the company in generating revenues D the period of time between borrowing money and repaying it AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 27 The effect of shortening the length of the operating cycle is A increase in operating costs B decreased cash inflow C increased profits D increased debt AACSB Tag: Relative Thinking Difficulty: Hard L.O.: 3-7 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 28 Which of the following costs is most likely to be the largest expense item on the income statement of a merchandising chain such as Wal-Mart? A Wage, salary and benefits expense B Cost of Sales C Advertising D Income tax expense AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 29 Which of the following businesses would not report cost of sales on their income statements? A A large law firm B An automobile dealership C A pizza restaurant chain D A computer chip manufacturer AACSB Tag: Communications Difficulty: Medium L.O.: 30 Calculate the effective income tax rate for a company that reports income tax expense of $142.5 million, net income of $357.5 million, and income before income taxes of $500 million A 33 1/3% B 25% C 28.5% D 71.5% AACSB Tag: Analytic Difficulty: Medium L.O.: 3-8 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 31 Revenues are defined as A increases in net assets as a result of peripheral transactions B decreases in net assets as a result of ongoing operations C increases in net assets as a result of ongoing operations D decreases in net assets as a result of peripheral transactions AACSB Tag: Relative Thinking Difficulty: Easy L.O.: 32 Which of the following statements is true? A The balance sheet must disclose earnings per share (EPS) B The income statement reports revenues, expenses, gains and losses C A loss causes an increase in net assets resulting from a peripheral transaction D Dividends are disclosed on the balance sheet AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 33 Which of the following activities will most likely result in a reported gain on the income statement? A The sale of inventory to customers B The sale of old equipment C The wages and benefits paid to employees D The payment of dividends to stockholders AACSB Tag: Communications Difficulty: Hard L.O.: 3-9 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 34 Which of the following expenses is usually listed last on the income statement? A Cost of sales B Salaries and benefits expense C Advertising expense D Income tax expense AACSB Tag: Communications Difficulty: Medium L.O.: 35 A landlord received $5,000 cash for December 2011's rent but the tenant's rent for December is $8,000 Which of the following is true for year ended 2011? A $8,000 would be reported on the statement of cash flows B $8,000 would appear on the balance sheet as rent receivable C $8,000 would appear on the income statement as rent revenue earned D $5,000 would appear on the balance sheet as prepaid rent AACSB Tag: Analytic Difficulty: Hard L.O.: 36 Two basic accounting principles determine when revenues and expenses are to be recorded under accrual basis accounting They are A revenue recognition and matching principles B revenue recognition and measurement principles C cost and matching principles D none of these AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 3-10 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 73 For a merchandising company, the largest operating cash outflow would result from A payments to suppliers for inventory B payment of benefits to employees C payment of taxes to the various government entities D payment of interest on notes payable AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 74 Operating cash inflows and outflows are primarily connected to A acquisitions and sale of long lived assets B the sale of goods and services to customers and costs incurred to operate the business C issuance of stock and dividend payments D bank borrowings and repayments AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 75 The asset turnover ratio is used to assess A whether the company can pay their bills currently due with their existing cash and receivables B whether the company can borrow money from the bank C whether the company is using its assets effectively in generating sales revenue D whether the company keeps old assets for the optimal amount of time AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 3-23 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 76 Which of the following activities would most likely cause the asset turnover ratio to increase? A A decrease in sales B Buying facilities instead of renting or leasing them C A decrease in inventory D An increase in assets AACSB Tag: Relative Thinking Difficulty: Hard L.O.: 77 Which of the following would most likely decrease the asset turnover ratio? A A decrease in expenses causing net income to increase as a percentage of sales B An increase in total assets during the year C An increase in sales revenue D A decrease in debts owed for asset purchases AACSB Tag: Relative Thinking Difficulty: Hard L.O.: 78 A company reports sales revenue of $200 million the current year and $180 million last year Their total assets in the current year are $150 million and last year's total assets were $130 million What is the current year's asset turnover ratio? A 1.48 B 1.33 C 1.36 D 1.43 AACSB Tag: Analytic Difficulty: Hard L.O.: 3-24 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 79 If Hawks Company reports an asset turnover ratio of 2.57 for 2009 and their competitor reports 2.89 for their 2009 ratio, it means that Hawks A is better able to pay their current obligations with their current assets B has been more effective in managing the use and level of its assets C has been less effective in managing the use and level of its assets D is less able to pay off their current obligations with their current assets AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 3-25 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement Essay Questions 80 The Harris TV Store had the following transactions in August: a Sold $60,000 of goods to customers, receiving $56,000 in cash with the rest on account b The cost of the inventory sold was $36,000 c The store purchased $16,000 of inventory and paid for $12,000 in cash and the rest on account d They paid $16,000 in wages to employees who worked in August e Received a $2,000 bill for utilities for August that will not be paid until September f Received rent for the adjacent store front for the months of August and September in the amount of $4,000 Complete the following statements: (a) $56,000, (b) $4,000, (c) $12,000, (d) $16,000, (e) $32,000, (f) $60,000, (g) $2,000, (h) $36,000, (i) $16,000, (j) $2,000, (k) $8,000 AACSB Tag: Analytic Difficulty: Medium L.O.: 3-26 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 81 Zone Company rendered services to customers amounting to $20,000 during 2009; the related cash was collected as follows: $16,000 in 2009; $4,000 in 2010 During 2009, $8,000 was incurred for wages expense; the related cash payments were made as follows: $6,000 in 2009; in 2010 $2,000 Based only on these data, provide the following amounts: a Amount to be reported for revenue in 2009 and 2010 b Amount to be reported for expense in 2009 and 2010 a 2009 $20,000, 2010 $0 b 2009 $8,000, 2010 AACSB Tag: Analytic Difficulty: Medium L.O.: 82 Explain why a $5,000 revenue collected in advance for service would be recorded as a debit to cash and a credit to a liability account A debit is recorded to cash because a receipt of cash increases this asset account A corresponding credit to a liability account (unearned revenue) is appropriate because the customer is "owed" services in the future If the services are not performed, the customer would get a refund The revenue can not be recognized until all of the conditions of the revenue principle have been met AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 83 Why might managers be tempted to violate the revenue principle and the matching principle in financial reporting? Managers want their companies to appear successful when financial statements are issued With revenues as high as possible and expenses as low as possible, net income will be elevated Managers might be tempted to report revenues even though the earnings process is not complete Also, if some expenses can be put off until a later time, net income will appear larger Many times manager bonuses are calculated based on net income In addition, earnings expectations in the marketplace create tremendous pressures for those expectations to be met Lower net income could cause an adverse reaction in the market place regarding stock prices AACSB Tag: Ethics Difficulty: Hard L.O.: 3-27 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 84 Complete the chart below for Monticello Corporation by entering check marks in the appropriate spaces to indicate how the transaction should be recorded AACSB Tag: Analytic Difficulty: Medium L.O.: 3-28 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 85 Indicate the sequential order of the following steps in the accounting information processing cycle Analyzing transactions Preparing financial statements Developing a trial balance Collecting original data Posting to the accounts Journalizing transactions Collecting original data Analyzing transactions Journalizing transactions Posting to the accounts Preparing financial statements AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 3-29 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 86 Part A Perform transaction analysis for Blake Company regarding the following transactions for March Indicate the account affected by the transaction as well as the increase (+) or decrease ( ) to the components of the accounting equation and the amount Part B Determine whether the transactions A-F above affected cash flows If so, determine the type of activity as an operating activity, an investing activity, or a financing activity If cash is not affected use "no effect." Place a check mark under the appropriate column for each transaction 3-30 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement AACSB Tag: Analytic Difficulty: Medium L.O.: 3-31 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 87 For the year ending December 31, 2010, the accounts of Jackson Corporation showed the following balances: Give the amount that should be shown in each of the following accounts at the beginning of 2011: Contributed Capital: $550,000 = $500,000 + $50,000 Retained earnings: $150,000 = $100,000 + $150,000 $90,000 $10,000 AACSB Tag: Analytic Difficulty: Medium L.O.: 3-32 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 88 The following accounts for Carthage Enterprises, Inc are listed in alphabetical order Enter the number associated with each to identify the accounts that would be used in the journal entry for each transaction given below 3-33 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement AACSB Tag: Analytic Difficulty: Hard L.O.: 3-34 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 89 On October 1, 2009, World Services, Inc was started with $100,000 invested by the owners as contributed capital On October 31, the accounting records contained the following amounts: Prepare an income statement in good form for October 31, 2009 which is the first month of operations Ignore income taxes AACSB Tag: Analytic Difficulty: Medium L.O.: 3-35 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 90 Explain why the net income reported on the income statement is usually not equal to net cash flows from operating activities on the statement of cash flows Net income on the income statement is an application of the accrual basis of accounting Revenues are reported when earned and expenses incurred are matched to those earned revenues The net cash flows from operating activities on the statement of cash flows are reported on the cash basis of accounting That is, amounts received from customers and amounts paid for expenses are on the statement of cash flows Therefore, the difference in net income and net cash from operating activities is a timing issue AACSB Tag: Analytic Difficulty: Medium L.O.: 91 Patti's Pizza reported revenues of $728.1 million for 2007 and $654.6 million for 2006 Their total assets were $612.0 million in 2007 and $582.9 million in 2006 Compute and interpret their asset turnover ratio for 2007 1.22 = $728.1 million divided by ($612.0 + $582.9)/2 This means that for each $1 of total assets owned by Patti's Pizza, the company generates $1.22 in sales revenue during the year AACSB Tag: Analytic Difficulty: Medium L.O.: 3-36 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank,visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com Chapter 003: Operating Decisions and the Income Statement 92 The following data is from Gauthier Machine Shop Compute Gauthier Machine Shop's asset turnover ratio for the two most recent years (A) 2011 (B) 2010 (A) 2.05, (B) 1.95 AACSB Tag: Analytic Difficulty: Medium L.O.: Matching Questions 93 Match the following statements with the terms given below by entering the appropriate letter in the blank space D A revenue earned, but not yet recorded nor collected A A revenue collected, but not yet earned C An expense paid, but not yet incurred B An expense incurred, but not yet recorded nor paid Unearned revenue Accrued expense Prepaid expense Accrued revenue AACSB Tag: Relative Thinking Difficulty: Medium L.O.: 3-37 ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e ... ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank, visit visithttp://downloadslide.blogspot.com... ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank, visit visithttp://downloadslide.blogspot.com... ©2009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank, visit visithttp://downloadslide.blogspot.com