A(n) ____is a declaration of a program unit in a package body by placing the header code at the top of the package body code.
A. package scope
B. package declaration
C. package specification
D. forward declaration
Answer: D
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Which of the following represents normal cost measurement?
A) Actual Direct Materials + Actual Direct Labor + Actual Overhead B) Actual Direct Materials + Actual Direct Labor + Estimated Overhead C) Estimated Direct Materials + Estimated Direct Labor + Actual Overhead D) Actual Direct Materials + Estimated Direct Labor + Estimated Overhead
Alma Corp issues 1,000 shares of $10 par value common stock at $16 per share. When the transaction is recorded, a credit or credits are made to:
A) Common Stock $16,000. B) Common Stock $10,000 and Additional Paid-in Capital $6,000. C) Common Stock $6,000 and Additional Paid-in Capital $10,000. D) Common Stock $10,000 and Retained Earnings $6,000.
Which of the following is not a characteristic of the legal environment of business?
A) adherence to autocratic doctrine B) critical thinking skills C) an understanding that the law is dynamic D) real-world problems
Morgan Company's budgeted income statement reflects the following amounts: SalesPurchasesExpensesJanuary$120,000 $78,000 $24,000 February 110,000 66,000 24,200 March 125,000 81,250 27,000 April 130,000 84,500 28,600 Sales are collected 50% in the month of sale, 30% in the month following sale, and 19% in the second month following sale. One percent of sales is uncollectible and expensed at the end of the year.Morgan pays for all purchases in the month following purchase and takes advantage of a 3% discount. The following balances are as of January 1: Cash$88,000 Accounts receivable* 58,000 Accounts payable 72,000 *Of this balance, $35,000 will be collected in January and the remaining amount will be collected in February.The monthly expense figures
include $5,000 of depreciation. The expenses are paid in the month incurred.Morgan's budgeted cash payments in February are: A. $75,660. B. $99,860. C. $97,200. D. $94,860. E. $102,200.