Record the preceding transactions in general journal form. b. Prepare the unrestricted revenues, gains, and other support section of Jefferson General Hospital’s statement of operations for the current year.
January 5, 2018
On January 1, 2012 you purchased a $1,000 par, 10 year U.S. Treasury note with as semiannual coupon rate of 3%. If the bond is currently trading at $945.50, what is its yield to maturity (YTM)?
January 5, 2018

M. Smith, a licensed Civil Engineer, offers to design a two-story office building. Which of the following statements regarding this offer to practice is true?

1. M. Smith, a licensed Civil Engineer, offers to design a two-story office building. Which of the

following statements regarding this offer to practice is true?

(a) This offer is legal, because M. Smith is a licensed Civil Engineer.

(b) This offer is legal, as any person may do this type of design.

(c) This offer is illegal, unless M. Smith is a licensed Architect.

(d) This offer is illegal, because the structure is an office building


2. A non-licensed person may be the SOLE owner of a civil, electrical, or mechanical engineering business under which of the following conditions?

(a) A currently licensed California Civil, Electrical, or Mechanical Engineer, as appropriate, is in charge of the engineering practice of the business.

(b) All engineering plans and specifications are prepared by an appropriately licensed engineer.

(c) The name and business contains only the name of the licensed engineer.

(d) None. No provisions exist.

3. R. Davis, a licensed Civil Engineer, employs five unlicensed subordinate individuals who design buildings. Which of the following statements is true?

(a) This is illegal, as only licensed individuals may do design work.

(b) This is legal, so long as Davis is in responsible charge of the work.

(c) This is legal, only if these individuals contract with Davis to perform such work.

(d) This is legal, only if the buildings are single-family dwellings

4. Which of the following persons is NOT exempt from the licensing provisions of the

Professional Engineers Act?

(a) An employee of a communications company under the jurisdiction of the Public Utilities Commission when preparing plans for communication lines

(b) A private citizen who designs his own one-story wood frame residence, which complies with Title 24

(c) A licensed contractor when designing an electrical or mechanical system that he or she is legally contracted to install

(d) A licensed contractor designing complete commercial buildings that she or he has contracted to construct


5. In which of the following branches of engineering is the practice NOT restricted?

(a) civil engineering

(b) mechanical engineering

(c) nuclear engineering

(d) electrical engineering

6. Which of the following is NOT true? All licensed engineers may:

(a) Practice industrial engineering

(b) Use the title “Consulting Engineer”

(c) Use the title “Professional Engineer”

(d) Use any engineering title

7. Under which circumstances is a Professional Engineer NOT required to use a written contract?

(a) When the client is referred to the Professional Engineer by a contractor, an Architect or another Professional Engineer.

(b) When the total fee charged by the Professional Engineer is less than $500.

(c) When the client knowingly states in writing after being fully advised of the law that a written contract is not necessary.

(d) When the total dollar value of the project is under $1,000.

8. How may an engineer reinstate his or her license that has lapsed for more than three years?

(a) By making a personal appearance before the Board asking for reinstatement.

(b) By paying all appropriate renewal and penalty fees.

(c) By submitting an application covering the period of non-renewal, paying all appropriate fees, and taking and passing an examination if required.

(d) By petitioning the Executive Officer for reinstatement, providing the petition is signed by no less than four registered engineers who have no enforcement actions pending.

9. The two title authorities licensed by the Board are:

(a) Structural Engineer and Geotechnical Engineer.

(b) Nuclear Engineer and Structural Engineer.

(c) Chemical Engineer and Geotechnical Engineer.

(d) Chemical Engineer and Nuclear Engineer


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