The three phases of the training process include all of the following, EXCEPT the:
A. assessment phase.
B. generalization phase.
C. training and development phase.
D. evaluation phase.
Answer: B
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Which of the following procedures is a typical substantive procedure related to the relevant assertion of completeness for debt obligations?
a. Recalculating accrued interest. b. Reviewing debt agreements for the restrictive covenants. c. Using analytical procedures to analyze interest expense. d. Confirming debt obligations with relevant outside parties.
Financial analysis typically involves some form of comparison such as changes in the same item over a number of years.
Answer the following statement true (T) or false (F)
Stockholders' equity is increased when cash is received from customers in payment of previously recorded accounts receivable.
Answer the following statement true (T) or false (F)
Custom Ceramics Corporation makes ceramic products for commercial uses, including heat-resistant tiles for industrial ovens. When damage occurs in an oven at Duramold Plastics, Inc, liability may be imposed on Custom Ceramics if the tiles sold to Duramold were A) in perfect condition at the time of their sale
B) damaged by their use. C) substantially changed after their sale. D) in a defective condition that was the proximate cause of the damage.