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Which of the following CANNOT be a source of criminal law?

A police department analyzed crime data and found that a small number of locations were responsible for a large share of crimes. Officers were then assigned to concentrate patrol and enforcement efforts in those specific areas. What policing strategy is being described?

Which of the following is NOT part of the police recruitment process?

NIBRS is divided into Part I and Part II crimes.

In process costing, the cost of completed production in Department A is transferred to Department B by which of the following journal entries?

Penny Inc. uses process costing. All direct materials are added at the beginning of the process. Information about July’s activities is as follows: ​ On July 1:   Beginning inventories 850 units, 60% complete Direct materials cost $5,000 Conversion costs $4,000     During July:   Number of units started 15,000 Direct materials added $155,000 Conversion costs added $83,520     On July 31:   Ending inventories 1,600 units, 40% complete ​Using the FIFO method, the cost per equivalent unit for materials used during July (rounded to the nearest cent) was

In process costing, the purchase of materials is recorded with a credit to the materials account.

Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. ​The entry to journalize the flow of costs into Department 2 for direct labor is

The debits to Work in Process—Assembly Department for April, together with data concerning production, are as follows: April 1, work in process:      Materials cost, 3,000 units $  7,200   Conversion costs, 3,000 units, 40% completed 6,000 Materials added during April, 10,000 units 25,000 Conversion costs during April 30,800 Goods finished during April, 12,000 units — April 30 work in process, 1,000 units, 40% completed — ​ All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is

Which of the following would be missing in the accounting system of a service provider?