Under the percentage of sales approach the amount estimated is the bad debts expense and this is the amount of the entry—no reference is made to the existing balance in the allowance. 0 Accounts receivable................................... $787. ASSIGNMENT CHARACTERISTICS TABLE Problem Number 1A. Record accounts receivable and bad debts transactions.
- Accounting principles third canadian edition chapter 8 answers.microsoft.com
- Accounting principles third canadian edition chapter 8 answers key
- Accounting principles third canadian edition chapter 8 answers.unity3d.com
- Relay attack unit for sale
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- Relay station attack defense
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Accounting Principles Third Canadian Edition Chapter 8 Answers.Microsoft.Com
July 1 Accounts Receivable......................... Interest Revenue [9, 000 x 7% x 3/12]. Balance before adjustment [see (b)]...................... Balance needed [$800, 000 x 6%]............................ Cash.................................................... 11, 368 Sales Discount [($14, 000 - $2, 400) x 2%].................... 232 Accounts Receivable [$14, 000 - $2, 400]........................... 1, 550. Bad debts expense........................... Allowance for Doubtful Accounts [($766, 960 x 6%) - $1, 700]. Accounts Receivable—Smistad...... Amount $120, 000 32, 000 45, 000 78, 000 $275, 000. Calculate and interpret ratios. The fee is not large but is an ongoing expense. Thus, net realizable value does not change. 5% x 2/12] Interest Receivable........................ 4, 000 37 18. Accounting principles third canadian edition chapter 8 answers.unity3d.com. EXERCISE 8-7 (Continued) Dec. 31 Interest Receivable............................. Interest Revenue*.......................... *Calculation of interest revenue: Morgan: $24, 000 x 8% x 2/12 Wright: $4, 500 x 6% x 1/12 Barnes: $8, 000 x 7% x 0. 16, 000 5, 750 Dr. 22, 870 20, 420. This may not always be the case because the composition of current assets may vary.
Legal Notice Copyright. Debit Sales Payment. Accounts Receivable (a)...................... 2, 515, 000 Sales (e)............................................ ($25, 150 = 1% of sales; therefore sales = $2, 515, 000). 1, 609, 710 1, 614, 160 4, 450 1, 609, 710 785, 240 824, 470 69, 580 754, 890 12, 070 766, 960.
Accounting Principles Third Canadian Edition Chapter 8 Answers Key
25 Cash................................................ Credit Card Receivables........... 5, 400. Oct. 13 Allowance for Doubtful Accounts..... Notes Receivable—Tritt Inc.......... C) Accounts receivable Less: Allowance for doubtful Accounts Net realizable value. 1 Notes Receivable–Opal...................... 12, 000 Accounts Receivable–Opal........... June 30 Interest Receivable [$12, 000 x 7% x 2/12].......................... Interest Revenue............................ 12, 000. Accounting principles third canadian edition chapter 8 answers.microsoft.com. If the sales staff is opposed to this recommendation, at the very least a set of specific criteria should be developed which would ensure that the selling staff only grant credit to those customers who meet the company's credit standards. You will also have to pay to rent the equipment. ANSWERS TO QUESTIONS 01. 86 86 4, 986 4, 986.
Positive working capital and a current ratio of greater than 1 is an indication that the company has good liquidity and will be more likely to be able to pay for the mixer. 892, 500 646, 900 1, 539, 400 10, 900 1, 528, 500 696, 250 832, 250 13, 860 846, 110 763, 600 4, 450. If they decide that a write-off is appropriate, the above entry would not be made and the following entry would be made: Dec. 31 Allowance for Doubtful Accounts..... 10, 000 Notes Receivable—Young............. (b) Consideration would have to be given as to whether the note should be written off. Accounting principles third canadian edition chapter 8 answers key. A note usually bears interest for the entire period. Accounts Receivable................... 69, 580. Given in text Inventory turnover. Both are valued at their net realizable value.
Accounting Principles Third Canadian Edition Chapter 8 Answers.Unity3D.Com
0-30 31-60 $220, 000 $160, 000. Cost of Goods Sold............................ 9, 000 Inventory......................................... The percentage of receivables approach is called the balance sheet approach because the calculation and the required balance in the allowance for doubtful accounts are based on a percentage of outstanding accounts receivable; both are amounts that appear on the balance sheet. Sales...................................... Feb. 28 Accounts Receivable [$7, 000 x 24% x 1/12]................. Interest Revenue................... (b). Given that the dollar amount of the allowance has not changed it would represent a higher portion of gross accounts receivable in 2003 than in 2005. EXERCISE 8-4 (a) (1). Date July 1 1 31 31.
2007 # of Days Outstanding 0-30 days outstanding 31-60 days outstanding 61-90 days outstanding Over 90 days outstanding. They have resulted from the sale of goods and/or services. Adidas' receivables turnover ratio was a little higher than Nike's, which means that Adidas was more efficient than Nike in turning receivables into cash. EXERCISE 8-6 (Continued) (b). 16, 455 Allowance for Doubtful Accounts [$22, 155 - $5, 700]................................... 26, 000 Accounts Receivable............................. 16, 455. The most significant increase occurred in over 90 day balances where estimated uncollectibles rose from $9, 600 to $31, 200. Weygandt, Kieso, Kimmel, Trenholm, Kinnear. 5, 500 2, 700 2, 700.
An account receivable is an informal promise to pay, while a note receivable is a written promise to pay. Note: The Allowance for doubtful accounts is used assuming Lee Company uses only one allowance account for both accounts and notes receivable. 5% x 3/12] 25 Notes Receivable—Avery.................. Accounts Receivable—Avery........ 6, 000. Unauthorized copying, distribution, or transmission of this page is strictly prohibited.
The National Insurance Crime Bureau (NICB) says new technology is being used to not only unlock and open vehicles, but to also start and steal them. Preventing a relay attack on your car. Great that your solution makes car theft resistant, but if also kills people, it's not such a great sell... Signal Amplification Relay Attack (SARA). The only difference in UX is going to be what's on a touch menu and what's on a hard control.
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The transmission range varies between manufacturers but is usually 5-20 meters. But in order to still earn a profit, they try to make money from the ink, so they lock down the firmware to block 3rd party ink. It is similar to a man-in-the-middle or replay attack. To this, we'll add: Try to park inside (including parking garages) if at all possible, and don't leave valuables in plain sight. More expensive models may have a greater range and better capabilities for opening and starting a vehicle. The Grand Master Chess problem is sometimes used to illustrate how a relay attack works. All the happiness for you. Welcome to Tap Technology. The person near the key uses a device to detect the key's signal. The vehicles were tested to see if the device could: - open the door; - start the vehicle; - drive it away; - turn off and restart the engine without the original fob present. Every keyless/wireless car key already uses a challenge-response scheme, just like you described, to prevent replay attacks. Tesla and others try to mitigate that by making sure that the latency of the signal is not too high. The alleged rise of the mystery devices comes as hardware is increasingly replaced by software in cars and trucks, making the vehicles both more secure against traditional, slim-jim-carrying crooks but possibly more susceptible to sophisticated hackers.
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How an SMB Relay Attack works (Source: SANS Penetration Testing). The main risk is burning down you house, if the bike is kept in a separate shed or bike storage, then it is minimised. Install an OBD (On-Board Diagnostic) port lock. So handy and trendy. According to NICB's Chief Operating Officer Jim Schweitzer, who oversees all NICB investigations, vehicle manufacturers must continue their efforts to counter the attacks on anti-theft technology. In lieu of having a physical vehicle registration in your car, keep a picture of it on your cellphone, he said. Add a tracking device. Car: your encrypted authentication looks right but you took 200ms to send it. The potential for relay attacks on vehicles was reported at least as far back as 2011, when Swiss researchers announced they had successfully hacked into ten keyless cars. I hope people don't buy these subscriptions and auto manufacturers give up on them. Does it make more than 250w? They're usually less than $10. Warning: if you accidentally microwave your key, you could damage the microwave and the key.
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Attackers may block the signal when you lock your car remotely using a fob. A criminal may send a signal to a victim's device in order to trick it into sending a response that they can then use to authenticate another device or application. 0]Someday the finger will be pointed at us once enough attack vectors are introduced and exploited at once. If this happens, unless you physically check the doors, you may walk away leaving the car unlocked. See plenty of takes on that in this conversation. Tech enthusiasts: My entire house is smart. What's the point (to the customer) if the expensive ULTRA SECURE (tm) keyless entry system is 10x the price, and still less reliable than the keyless entry system om their 20 year old Toyota? Something for people who sympathise with [0]. Antennas in the car are also able to send and receive encrypted radio signals. The SMB relay attack is a version of an MITM attack. Ask any consumer if they want a Pony and they will say yes. New technologies are embraced by criminals, upon whose shoulders is not the onerous task of deploying patches every time a new vulnerability is found, or configuring new ways to circumvent security holes.
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Nothing about this list of things REQUIRES proximity unlock. To recap, here's how you reduce the risk of becoming a victim of a relay attack: - Put your keys where they can't transmit or receive. It is downloaded to a laptop and the thieves then transmit the stolen signal to break in when the owner leaves it unattended. To do this requires Bluetooth and usually multiple BT radios such that you can perform ranging (can be augmented with UWB etc) to determine if the owner is approaching or moving away from the car etc.
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Only use HTTPS – When internal websites are visited over HTTP, authentication is virtually impossible and the chance of a relay attack increased. Disabling automatic intranet detection – Only allowing connections to whitelisted sites. Feedback from some of its member insurance companies suggests that for some stolen vehicles, "these are the only explanation, " Morris said. Probably too expensive for a dedicated key fob, but maybe possible with a phone. The second thief relays this signal to the fob. However, NCC Group has not attempted any long distance relay attacks against Tesla vehicles. Thieves are allegedly using a "mystery device" called a relay attack unit to unlock and drive off in cars and trucks with keyless-entry fobs and push-button starters, the National Insurance Crime Bureau (NICB) once again warned this week.
Bluetooth plus UWB (Apple Wallet implementation for some Mercedes models) or Bluetooth plus [ad-hoc] Wi-Fi are reasonable solutions. Was this article valuable? It's also a good idea to never invite a break-in by leaving valuables in plain sight. I'm sure hoping the car still drives fine without it, but can it be done without utterly voiding the warranty etc.? In the Qihoo 360 experiment, researchers also managed to reverse engineer the radio signal. However, many keyless cars will come up with a warning saying the key isn't detected once it's driven away and, as a form of security, the motor will not turn on again if it is too far away from the owner's key. I don't have any links and found only [1] this one quickly. "[The Club] is not 100 percent effective, but it definitely creates a deterrent. This attack relies on 2 devices: one next to the car and one next to the phone. There is only so far I'm willing to go for security before securing the item becomes worse than the joy of owning the item. The attack starts at a fake payment terminal or a genuine one that has been hacked, where an unsuspecting victim (Penny) uses their genuine contactless card to pay for an item. If your hardware is linked to a license and to the manufacturer forever, you'll never own it. So take the garage door opener with you and take a picture of your registration on your cell phone rather than keeping it in the glove compartment.
Are you saying this is a problem? But HP in the last decade or so are on most people's shit list. Wehrle says it's important for law enforcement officers to be aware of this threat and be on the lookout for thieves who may be using the technology. Below are some subtle differences distinguishing each type of attack, sometimes only slightly, from the others. The manufacturers have made tremendous strides with their technology, but now they have to adapt and develop countermeasures as threats like this surface. The genuine terminal responds to the fake card by sending a request to John's card for authentication. The only thing that sets Tesla apart from other luxury brands is their weird proprietary charger, their promises of self driving and their brand image. It was developed by engineers in an effort to provide manufacturers and other anti-theft organizations the ability to test the vulnerability of various vehicles' systems. Tesla is even worse it has a camera inside the car collecting data.. Out of curiosity, do you plan to document this process online?