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Service warranties on appliance sales

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1). Balance Sheet Classification of Various Liabilities – How would each of the following items be reported on the balance sheet?

a). Accrued vacation pay.
b). Estimated taxes payable.
c). Service warranties on appliance sales.
d). Bank overdraft.
e). Personal injury claim pending.
f). Unpaid bonus to officers.
g). Deposit received from customer to guarantee performance of a contract.
h). Sales tax payable.
i). Gift certificates sold to customers but not yet redeemed.
j). Premium offers outstanding.
k). Discount on notes payable.
l). Employee payroll deductions unremitted.
m). Current maturities of long term debts to be paid from current assets.
n). Cash dividends declared but unpaid.
o). Dividends in arrears on preferred stock.
p). Loans from officers.

2). Adjusting Entry for Sales Tax – During the month of June, Danielle’s Boutique had cash sales of $265,000 and credit sales of $153,700, both of which include the 6% sales tax that must be remitted to the state by July 15.

3). Payroll Tax Entries – The payroll of Delaney Company for September 2012 is as followers: Total payroll was $480,000, of which $140,000 is exempt from Social Security tax because it represented amounts paid in excess of $106,800 to certain employees. The amount paid to employees in excess $7,00 was $410,000. Income taxes in the amount of $80,000 were withheld, as was $9,000 in union dues. The state unemployment tax is 3.5% but Delaney Company is allowed a credit of 2.3% by the state for its unemployment experience. Also, assume that the current FICA tax is 7.65% on an employee’s wages to $106,800 and 1.45% in excess of $106,800. No employee for Delaney makes more than $125,000. The federal enemployment tax rate is 0.8% after the state credit

List and outline the factors that affect literacy development.

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1 List and outline the factors that affect literacy development.
2 List and explain strategies that a teaching assistant might use to support literacy development.
3 Outline the stages of reading skills development.
4 List the cues and strategies that learners might use as they develop reading skills.
5 List and explain differnet text types and genres.
6 Outline the main methods for teaching reading skills.
7 Outline the school policy and procedures relating to the development of learners reading skills that are in operation in a school in your neighbourhood.
8 Identify the main elements of the national test for reading and the learning objectives for reading in the relevant national curriculum used in a school in your neighbourhood at one particular key stage.
9 Explain the different purposes of writing.
10 Explain the stages of writing skills development.