Which of the following is commonly used to estimate the value of a business?

A. Synergy
B. Industry heuristics
C. Spin-offs
D. Comparable sales of other firms


Answer: D

Business

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The Bourbon Street Ice Cream Company discovers that depreciation expense was overstated last year. How should this discovery be reported in the current year?

A) as a reduction in the current year's depreciation expense B) as an increase to the retained earnings beginning balance C) as a miscellaneous item in the Other Revenue/Expense section of the income statement D) as a footnote only to the current year's financial statements

Business

The objective of SAS 99 is to seamlessly blend the auditor's consideration of fraud into all phases of the audit process

Indicate whether the statement is true or false

Business

If a check correctly written and paid by the bank for $749 is incorrectly recorded in the company's books for $794, how should this error be treated on the bank reconciliation?

A. Subtract $45 from the book balance. B. Add $45 to the bank's balance. C. Subtract $45 from the bank's balance and add $45 to the book's balance. D. Subtract $45 from the bank's balance. E. Add $45 to the book balance.

Business

What is the appropriate constraint for the budget?

A) 1 Bar + 1 Food + 1 Excursion ? 150,000 B) 900 Bar + 1500 Food + 5,000 Excursion ? 150,000 C) 1,500 Bar + 5,000 Food + 17,000 Excursion ? 150,000 D) 7 Bar + 12 Food + 5 Excursion ? 150,000

Business