Training on the use of the system begins during the early stages of:
A) the systems analysis phase.
B) logical design.
C) implementation.
D) the systems planning and selection phase.
E) physical design.
C
Explanation: C) Training is necessary at the beginning of the implementation because it is critical for end-users to learn early on in the process about the new system and best practices.
CL
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When treasury stock is resold for an amount less than its cost, the difference between the sales price and the cost is deducted from the Additional Paid-In Capital—Treasury Stock account or the Retained Earnings account (if the Additional Paid-In Capital—Treasury Stock account does not exist)
a. True b. False Indicate whether the statement is true or false
Which of the following is a counterbalancing error?
A) understated depletion expense B) bond premium under-amortized C) prepaid expense adjusted incorrectly D) overstated depreciation expenses
Particular words a speaker uses that trigger an immediate emotional response and interfere with an audience member’s ability to listen are referred to as
a. trigger words. b. key words. c. red-flag words. d. alarm words.
On January 1 . 2014, Madrid Corp issued 2,000 of its 9 percent, $1,000 bonds at 95 . Interest is payable semiannually on July 1 and January 1 . The bonds mature on January 1 . 2024 . Madrid paid bond issue costs of $80,000, which are appropriately recorded as a deferred charge. Madrid uses the straight-line method of amortizing bond discount and bond issue costs. On Madrid's December 31 . 2014,
balance sheet, how much would be shown as the carrying amount of the bonds payable? a. $2,110,000 b. $2,090,000 c. $1,982,000 d. $1,910,000