In one list return, all customers who do not have an invoice and
all products that were not sold. Use the UNION operator in this
query. Return 3 values:
- category - Is this line related to "customer" or "product"? Print
"customer" or "product" without quotes.
- id - customer.id (category="customer") or product.id (category="product")
- name - customer.customer_name (category="customer") or product.product_name (category="product")
Table definitions and a data sample are given below.
SchemaTable: customer
| column name | column type | key / NULL |
|---|---|---|
| id | int | PK |
| customer_name | varchar(255) | |
| city_id | int | FK |
| customer_address | varchar(255) | |
| contact_person | varchar(255) | N |
| varchar(128) | ||
| phone | varchar(128) |
Table: product
| column name | column type | key / NULL |
|---|---|---|
| id | int | PK |
| sku | varchar(32) | |
| product_name | varchar(128) | |
| product_description | text | |
| current_price | decimal(8,2) | |
| quantity_in_stock | int |
Table: invoice
| column name | column type | key / NULL |
|---|---|---|
| id | int | PK |
| invoice_number | varchar(255) | |
| customer_id | int | FK |
| user_account_id | int | |
| total_price | decimal(8,2) | |
| time_issued | varchar | N |
| time_due | varchar | N |
| time_paid | varchar | N |
| time_canceled | varchar | N |
| time_refunded | varchar | N |
invoice.customer_id references customer.id
Table: invoice_item
| column name | column type | key / NULL |
|---|---|---|
| id | int | PK |
| invoice_id | int | FK |
| product_id | int | FK |
| quantity | int | |
| price | decimal(8,2) | |
| line_total_price | decimal(8,2) |
invoice_item.invoice_id references invoice.id
invoice_item.product_id references product.id
Table: customer
| id | customer_name | city_id | customer_address | contact_person | phone | |
|---|---|---|---|---|---|---|
| 1 | Drogerie Wien | 1 | Deckergasse 15A | Emil Steinbach | [email protected] | 094234234 |
| 2 | Cosmetics Store | 4 | Watling Street 347 | Jeremy Corbyn | [email protected] | 093923923 |
| 3 | Kosmetikstudio | 3 | Rothenbaumchaussee 53 | Willy Brandt | [email protected] | 0941562222 |
| 4 | Neue Kosmetik | 1 | Karlsplatz 2 | NULL | [email protected] | 094109253 |
| 5 | Bio Kosmetik | 2 | Motzstraße 23 | Clara Zetkin | [email protected] | 093825825 |
| 6 | K-Wien | 1 | Kärntner Straße 204 | Maria Rauch-Kallat | [email protected] | 093427002 |
| 7 | Natural Cosmetics | 4 | Clerkenwell Road 14B | Glenda Jackson | [email protected] | 093555123 |
| 8 | Kosmetik Plus | 2 | Unter den Linden 1 | Angela Merkel | [email protected] | 094727727 |
| 9 | New Line Cosmetics | 4 | Devonshire Street 92 | Oliver Cromwell | [email protected] | 093202404 |
Table: product
| id | sku | product_name | product_description | current_price | quantity_in_stock |
|---|---|---|---|---|---|
| 1 | 330120 | Game Of Thrones - URBAN DECAY | Game Of Thrones Eyeshadow Palette | 65 | 122 |
| 2 | 330121 | Advanced Night Repair - ESTEE LAUDER | Advanced Night Repair Synchronized Recovery Complex II | 98 | 51 |
| 3 | 330122 | Rose Deep Hydration - FRESH | Rose Deep Hydration Facial Toner | 45 | 34 |
| 4 | 330123 | Pore-Perfecting Moisturizer - TATCHA | Pore-Perfecting Moisturizer & Cleanser Duo | 25 | 393 |
| 5 | 330124 | Capture Youth - DIOR | Capture Youth Serum Collection | 95 | 74 |
| 6 | 330125 | Slice of Glow - GLOW RECIPE | Slice of Glow Set | 45 | 40 |
| 7 | 330126 | Healthy Skin - KIEHL S SINCE 1851 | Healthy Skin Squad | 68 | 154 |
| 8 | 330127 | Power Pair! - IT COSMETICS | IT is Your Skincare Power Pair! Best-Selling Moisturizer & Eye Cream Duo | 80 | 0 |
| 9 | 330128 | Dewy Skin Mist - TATCHA | Limited Edition Dewy Skin Mist Mini | 20 | 281 |
| 10 | 330129 | Silk Pillowcase - SLIP | Silk Pillowcase Duo + Scrunchies Kit | 170 | 0 |
Table: invoice
| id | invoice_number | customer_id | user_account_id | total_price | time_issued | time_due | time_paid | time_canceled | time_refunded |
|---|---|---|---|---|---|---|---|---|---|
| 1 | in_25181b07ba800c8d2fc967fe991807d9 | 7 | 4 | 1436 | 7/20/2019 3:05:07 PM | 7/27/2019 3:05:07 PM | 7/25/2019 9:24:12 AM | NULL | NULL |
| 2 | 8fba0000fd456b27502b9f81e9d52481 | 9 | 2 | 1000 | 7/20/2019 3:07:11 PM | 7/27/2019 3:07:11 PM | 7/20/2019 3:10:32 PM | NULL | NULL |
| 3 | 3b6638118246b6bcfd3dfcd9be487599 | 3 | 2 | 360 | 7/20/2019 3:06:15 PM | 7/27/2019 3:06:15 PM | 7/31/2019 9:22:11 PM | NULL | NULL |
| 4 | dfe7f0a01a682196cac0120a9adbb550 | 5 | 2 | 1675 | 7/20/2019 3:06:34 PM | 7/27/2019 3:06:34 PM | NULL | NULL | NULL |
| 5 | 2a24cc2ad4440d698878a0a1a71f70fa | 6 | 2 | 9500 | 7/20/2019 3:06:42 PM | 7/27/2019 3:06:42 PM | NULL | 7/22/2019 11:17:02 AM | NULL |
| 6 | cbd304872ca6257716bcab8fc43204d7 | 4 | 2 | 150 | 7/20/2019 3:08:15 PM | 7/27/2019 3:08:15 PM | 7/27/2019 1:42:45 PM | NULL | 7/27/2019 2:11:20 PM |
Table: invoice_item
| id | invoice_id | product_id | quantity | price | line_total_price |
|---|---|---|---|---|---|
| 1 | 1 | 1 | 20 | 65 | 1300 |
| 2 | 1 | 7 | 2 | 68 | 136 |
| 3 | 1 | 5 | 10 | 100 | 1000 |
| 4 | 3 | 10 | 2 | 180 | 360 |
| 5 | 4 | 1 | 5 | 65 | 325 |
| 6 | 4 | 2 | 10 | 95 | 950 |
| 7 | 4 | 5 | 4 | 100 | 400 |
| 8 | 5 | 10 | 100 | 95 | 9500 |
| 9 | 6 | 4 | 6 | 25 | 150 |
The first 2 lines of the result should be:
category ("customer" or "product") id (customer.id or product.id) name (customer_name or product_name)
-> customer 2 Cosmetics Store
-> product 9 Dewy Skin Mist - TATCHA
In: Computer Science
You work at Happy Joe's family restaurant and want to see if customer meal satisfaction and gender are related to one another. You take a sample of customers and ask them if they were satisfied with their meal and note their gender. To test at the 0.1 level to determine if Satisfaction and Gender are dependent, calculate the chi-square test statistic and p-value.
26 29
27 8
17 13
Numbers in the chart that wouldn't copy over ^
Question 3 options:
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In: Statistics and Probability
posting for sec times any incomplete work will be reported answer all 2 parts investment 1 to 7 and finacial statment and valution 1 to 6
You are working for The Wellington Company on temporary assignment while one of the accountants is on family leave. You have been asked to review the company’s investment journal entries and provide necessary information to the accountant preparing the financial statements.
PAGE 8
JOURNAL
ACCOUNTING EQUATION
| DATE | DESCRIPTION | POST. REF. | DEBIT | CREDIT | ASSETS | LIABILITIES | EQUITY | |
|---|---|---|---|---|---|---|---|---|
|
1 |
Jan. 17 |
Investments-Red Rock Co. Stock |
38,500.00 |
? |
||||
|
2 |
Cash |
38,500.00 |
? |
|||||
|
3 |
Feb. 5 |
Investments-Sunset Village Bonds |
35,000.00 |
? |
||||
|
4 |
Interest Receivable |
300.00 |
? |
|||||
|
5 |
Cash |
35,300.00 |
? |
|||||
|
6 |
23 |
Investments-Mays and Co. Stock |
26,250.00 |
? |
||||
|
7 |
Cash |
26,250.00 |
? |
|||||
|
8 |
Mar. 31 |
Cash |
350.00 |
? |
||||
|
9 |
Interest Receivable |
300.00 |
? |
|||||
|
10 |
Interest Revenue |
50.00 |
? |
|||||
|
11 |
Apr. 6 |
Investment in Minions Corp. Stock |
175,000.00 |
? |
||||
|
12 |
Cash |
175,000.00 |
? |
|||||
|
13 |
30 |
Cash |
750.00 |
? |
||||
|
14 |
Dividend Revenue |
750.00 |
? |
|||||
|
15 |
Jul. 1 |
Cash |
18,690.00 |
? |
||||
|
16 |
Loss on Sale of Investment |
2,520.00 |
? |
|||||
|
17 |
Interest Revenue |
210.00 |
? |
|||||
|
18 |
Investments-Sunset Village Bonds |
21,000.00 |
? |
|||||
|
19 |
Aug. 14 |
Cash |
41,300.00 |
? |
||||
|
20 |
Gain on Sale of Investments |
1,800.00 |
? |
|||||
|
21 |
Investments-Harding Construction Stock |
39,500.00 |
? |
|||||
|
22 |
27 |
Cash |
3,500.00 |
? |
||||
|
23 |
Investment in Minions Corp. Stock |
3,500.00 |
? |
|||||
|
24 |
Sep. 22 |
Cash |
29,750.00 |
? |
||||
|
25 |
Gain on Sale of Investments |
3,500.00 |
? |
|||||
|
26 |
Investments-Mays and Co. Stock |
26,250.00 |
? |
|||||
|
27 |
30 |
Cash |
140.00 |
? |
||||
|
28 |
Interest Revenue |
140.00 |
? |
|||||
|
29 |
Nov. 1 |
Investment in Minions Corp. Stock |
15,750.00 |
? |
||||
|
30 |
Income of Minions Corp. |
15,750.00 |
? |
|||||
|
31 |
Dec. 31 |
Unrealized Loss on Available-For-Sale Investments |
3,275.00 |
? |
||||
|
32 |
Valuation Allowance for Available-For-Sale Investments |
3,275.00 |
? |
|||||
|
33 |
31 |
Valuation Allowance for Trading Investments |
2,150.00 |
? |
||||
|
34 |
Unrealized Gain on Trading Investments |
2,150.00 |
? |
Investments
Review the journal entries on The Wellington Company panel then answer the following questions.
| 1. | Which item is likely to be a trading security? Mays and Co. Why? |
| 2. | How are brokerage commission fees treated on stock sales vs. stock purchases? |
| 3. | Based on these journal entries, what is the company’s investment in Sunset Village bonds at the end of the year? |
| 4. | The journal entry on Aug. 27 most likely shows |
| 5. | As an investment, bonds are always categorized as |
| 6. | What is the company’s investment in Minions Corp. at the end of the year? |
7. Which of the following investments are likely to be available-for-sale securities? Check all that apply.
Harding Construction stock
Mays and Co. stock
Cannot be determined
Red Rock Co. stock
Sunset Village bonds
Minions Corp. stock
Financial Statements and Valuation
The accountant preparing the financial statements has asked you to provide the fair value as of the end of the year for the investments. Present the information as it would be shown on the financial statements. Last year, The Wellington Company reported costs of $68,000 in trading investments and $82,000 in available-for-sale investments. Refer to the journal entries shown on The Wellington Company panel. Assume that all investments sold during this year were trading investments and that purchases during the year were new investments.
1. Select the correct label for each line and fill in the amount. In classifying the investments, choose a categorization which seems most likely, given the pattern of transactions in the journal entries. Enter all amounts as positive numbers. If an amount box does not require an entry, leave it blank.
| Trading Securities | |
| Available-For-Sale Securities | |
| 2. Where on the balance sheet do trading securities appear? | |
| 3. Where is the gain or loss from the change in value of available-for-sale securities reported in the financial statements? | |
| 4. Where are held-to-maturity securities reported? Based on the journal entries for this year, does the company have any held-to-maturity securities? | |
| 5. Where are securities held for strategic reasons reported in the financial statements when using the equity method? Based on the journal entries for this year, does The Wellington Company have any equity securities? |
6. Which of the following items does not affect net income? Check all that apply.
only unrealized gains or losses for all investments
realized loss on available-for-sale securities
realized gain on trading securities
none of these answers is correct
both gains and losses of any sort for all investments
unrealized loss on trading securities
unrealized gain on available-for-sale securities
In: Accounting
please don't skip any step/part or give me half answer I'll rate
You are working for The Wellington Company on temporary assignment while one of the accountants is on family leave. You have been asked to review the company’s investment journal entries and provide necessary information to the accountant preparing the financial statements.
PAGE 8
JOURNAL
ACCOUNTING EQUATION
| DATE | DESCRIPTION | POST. REF. | DEBIT | CREDIT | ASSETS | LIABILITIES | EQUITY | |
|---|---|---|---|---|---|---|---|---|
|
1 |
Jan. 17 |
Investments-Red Rock Co. Stock |
38,500.00 |
? |
||||
|
2 |
Cash |
38,500.00 |
? |
|||||
|
3 |
Feb. 5 |
Investments-Sunset Village Bonds |
35,000.00 |
? |
||||
|
4 |
Interest Receivable |
300.00 |
? |
|||||
|
5 |
Cash |
35,300.00 |
? |
|||||
|
6 |
23 |
Investments-Mays and Co. Stock |
26,250.00 |
? |
||||
|
7 |
Cash |
26,250.00 |
? |
|||||
|
8 |
Mar. 31 |
Cash |
350.00 |
? |
||||
|
9 |
Interest Receivable |
300.00 |
? |
|||||
|
10 |
Interest Revenue |
50.00 |
? |
|||||
|
11 |
Apr. 6 |
Investment in Minions Corp. Stock |
175,000.00 |
? |
||||
|
12 |
Cash |
175,000.00 |
? |
|||||
|
13 |
30 |
Cash |
750.00 |
? |
||||
|
14 |
Dividend Revenue |
750.00 |
? |
|||||
|
15 |
Jul. 1 |
Cash |
18,690.00 |
? |
||||
|
16 |
Loss on Sale of Investment |
2,520.00 |
? |
|||||
|
17 |
Interest Revenue |
210.00 |
? |
|||||
|
18 |
Investments-Sunset Village Bonds |
21,000.00 |
? |
|||||
|
19 |
Aug. 14 |
Cash |
41,300.00 |
? |
||||
|
20 |
Gain on Sale of Investments |
1,800.00 |
? |
|||||
|
21 |
Investments-Harding Construction Stock |
39,500.00 |
? |
|||||
|
22 |
27 |
Cash |
3,500.00 |
? |
||||
|
23 |
Investment in Minions Corp. Stock |
3,500.00 |
? |
|||||
|
24 |
Sep. 22 |
Cash |
29,750.00 |
? |
||||
|
25 |
Gain on Sale of Investments |
3,500.00 |
? |
|||||
|
26 |
Investments-Mays and Co. Stock |
26,250.00 |
? |
|||||
|
27 |
30 |
Cash |
140.00 |
? |
||||
|
28 |
Interest Revenue |
140.00 |
? |
|||||
|
29 |
Nov. 1 |
Investment in Minions Corp. Stock |
15,750.00 |
? |
||||
|
30 |
Income of Minions Corp. |
15,750.00 |
? |
|||||
|
31 |
Dec. 31 |
Unrealized Loss on Available-For-Sale Investments |
3,275.00 |
? |
||||
|
32 |
Valuation Allowance for Available-For-Sale Investments |
3,275.00 |
? |
|||||
|
33 |
31 |
Valuation Allowance for Trading Investments |
2,150.00 |
? |
||||
|
34 |
Unrealized Gain on Trading Investments |
2,150.00 |
? |
Investments
Review the journal entries on The Wellington Company panel then answer the following questions.
| 1. | Which item is likely to be a trading security? Why? |
| 2. | How are brokerage commission fees treated on stock sales vs. stock purchases? |
| 3. | Based on these journal entries, what is the company’s investment in Sunset Village bonds at the end of the year? |
| 4. | The journal entry on Aug. 27 most likely shows |
| 5. | As an investment, bonds are always categorized as |
| 6. | What is the company’s investment in Minions Corp. at the end of the year? |
7. Which of the following investments are likely to be available-for-sale securities? Check all that apply.
Harding Construction stock
Mays and Co. stock
Cannot be determined
Red Rock Co. stock
Sunset Village bonds
Minions Corp. stock
Financial Statements and Valuation
The accountant preparing the financial statements has asked you to provide the fair value as of the end of the year for the investments. Present the information as it would be shown on the financial statements. Last year, The Wellington Company reported costs of $68,000 in trading investments and $82,000 in available-for-sale investments. Refer to the journal entries shown on The Wellington Company panel. Assume that all investments sold during this year were trading investments and that purchases during the year were new investments.
1. Select the correct label for each line and fill in the amount. In classifying the investments, choose a categorization which seems most likely, given the pattern of transactions in the journal entries. Enter all amounts as positive numbers. If an amount box does not require an entry, leave it blank.
| Trading Securities | |
| Available-For-Sale Securities | |
| 2. Where on the balance sheet do trading securities appear? | |
| 3. Where is the gain or loss from the change in value of available-for-sale securities reported in the financial statements? | |
| 4. Where are held-to-maturity securities reported? Based on the journal entries for this year, does the company have any held-to-maturity securities? | |
| 5. Where are securities held for strategic reasons reported in the financial statements when using the equity method? Based on the journal entries for this year, does The Wellington Company have any equity securities? |
6. Which of the following items does not affect net income? Check all that apply.
only unrealized gains or losses for all investments
realized loss on available-for-sale securities
realized gain on trading securities
none of these answers is correct
both gains and losses of any sort for all investments
unrealized loss on trading securities
unrealized gain on available-for-sale securities
In: Accounting
The most frequently used measures of central tendency for quantitative data are the mean and the median. The following table shows civil service examination scores from 24 applicants to law enforcement jobs:
83 74 85 79
82 67 78 70
18 93 64 27
93 98 82 78
68 82 83 99
96 62 93 58
Using Excel, find the mean, standard deviation, and 5-number summary of this sample.
In: Statistics and Probability
The most frequently used measures of central tendency for quantitative data are the mean and the median. The following table shows civil service examination scores from 24 applicants to law enforcement jobs: 83 74 85 79 82 67 78 70 18 93 64 27 93 98 82 78 68 82 83 99 96 62 93 58 Using Excel, find the mean, standard deviation, and 5-number summary of this sample. Construct and paste a box plot depicting the 5-number summary. Does the dataset have outliers? If so, which one(s)? Would you prefer to use the mean or the medianas this dataset’s measure of central tendency? Why?
In: Statistics and Probability
The ages of 30 patients admitted in a certain hospital during a particular week were as follows:
48, 31, 54, 37, 18, 64, 61, 43, 40, 71, 51, 12, 52, 65, 53,
42, 39, 62, 74, 48, 29, 67, 30, 49, 68, 35, 57, 26, 27, 58
Find:
In: Statistics and Probability
Smith Inc. engaged in the following transactions in 2019.
|
Jan 1 |
The owner invested $100,000 into the company in exchange for 5,000 shares of no-par common stock. |
|
Jan 1 |
Purchased a computer system for $40,000. |
|
Jan 14 |
Purchased $1,200 of supplies on account. |
|
Feb 25 |
Invoiced clients for services provided on account, $36,000. |
|
Mar 31 |
Paid rent for two years, $19,200. |
|
April 1 |
The company borrowed $50,000 from Bank of America. |
|
May 14 |
Collected $11,500 on account. |
|
June 1 |
Purchase a delivery van to delivery copies to customers, the van had a purchase price of $53,000, taxes on the van were $5,000 and document charges of $1,500 were paid. |
|
July 31 |
Paid $800 on account for supplies purchased on January 14. |
|
Aug 10 |
Received cash for services provided, $10,200. |
|
Sept 1 |
Paid utilities of $4,000. |
|
Oct 1 |
Received $30,000 in advance for services to be provided in the future. |
|
Nov 15 |
Paid for an ad in the local newspaper, $1,500. |
|
Nov 27 |
Processed employee payroll and employer taxes, gross earnings were $4,000. |
|
Nov 30 |
Paid the employee salaries, taxes are not due until January. |
|
Dec 15 |
The company declared and paid $6,000 in dividends. |
|
Dec 30 |
Invoiced clients for services performed totaling $8,500. |
|
Dec 27 |
Processed employee payroll and employer taxes, gross earnings were $4,000. |
|
Dec 30 |
Paid the employee salaries, taxes are not due until January. |
Smith Inc. Journal General – External Transactions
|
Date |
Account Name |
Debit |
Credit |
In: Accounting
QUESTION 1
|
I. |
An illegal or fraudulent act must be reported by any person and reported to someone in the position to help resolve the situation. |
|
|
II. |
None of the above |
|
|
III. |
An illegal or fraudulent act must be reported by a victim and reported to the regulatory body. |
|
|
IV. |
An illegal or fraudulent act must be reported by any person and must reported to the regulatory body. |
3 points
QUESTION 2
|
I. |
External whistleblowing is more effective in bringing about change because issues are reported to regulatory bodies. |
|
|
II. |
The primary difference is in the way complaints are reported such as anonymous and confidential reporting systems. |
|
|
III. |
Internal whistleblowing involves the complainant reporting issues using the entity’s own reporting mechanisms, whereas external whistleblower feel the need to report outside the entity |
|
|
IV. |
All of the above. |
3 points
QUESTION 3
|
I. |
Internal web reporting |
|
|
II. |
In person |
|
|
III. |
Anonymous phone hotline |
|
|
IV. |
US postal mail |
3 points
QUESTION 4
|
I. |
Review the case report, assign an independent investigator and review his findings upon completion. |
|
|
II. |
Report the complaint immediately to the audit committee. |
|
|
III. |
Verify the authenticity by identifying the whistleblower. |
|
|
IV. |
All of the above |
In: Accounting
ompare the 2014 inventory turnover results for two or more publicily traded companies. Examples: 1)AutoZone (a Memphis based company with Advance Auto, . Write an executive summary(two pages) detaling the respective inventory turnover ratios for the given period, giving the equivalent number of days of inventory for each company, and the potential financial impact if the under-performing company could match the inventory turnover ratio of the higher-performing company. Assume a 25% carrying cost ratio. Be careful to use the correct units for the financial impact
In: Operations Management