Journal entries recorded at the end of each accounting period to prepare the revenue, expense, and dividends accounts for the upcoming period and to update the retained earnings account for the events of the period just finished are referred to as:

A) Adjusting entries.
B) Closing entries.
C) Final entries.
D) Work sheet entries.
E) Updating entries.


B) Closing entries.

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How difficult is it for a company to find out if an applicant has a criminal record?

a. Quite difficult; this information is protected for privacy reasons. b. Not difficult at all; the information is easily accessible on the Internet. c. Somewhat difficult; a company must pay substantial fees for a background check, which can be a burden on the hiring process. d. Quite difficult; those with a criminal history are considered a protected class.

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At one time, interests in receiving governmental rights or entitlements were not

covered by due process requirements. a. True b. False

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An interest rate is also called a discount rate.

Answer the following statement true (T) or false (F)

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Under the majority rule, the test under the one-year provision of the statute of frauds is whether it is likely that the contract will be completed within one year

a. True b. False Indicate whether the statement is true or false

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