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MBA in finance and accounting part 68

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Sher win-Williams Company, 62– 63, 64 Silgan Holdings Inc., 408 Sirena Apparel Group, 525 SmithKline Beecham PLC, 576 Snapple Beverage Corp., 568, 569–570 Social Security/FICA, 326 Software, 156 –164, 540–541 Sole proprietorship, 226 continuity of life, 234 control, 237 formation, 228 –229 liability, 245 out-of-state operation, 231 recognition as legal entity, 232 taxation, 248 –249 transferability of interest, 235–236 Southwest Airlines, 53–54 Spin-offs and split-ups, 347–350 Spreadsheet software, 157–160 Standard(s): collecting, 213 cost accounting systems, 217–219 currently attainable, 203 engineering studies, 213–214 fixed costs, 218 –219 government accounting, 217–218 motivation, 213–215 past data, 215 setting (by board of directors), 516.