When preparing a statement of cash flows using the indirect method, which of the following is correct?

A. The issuance of a stock dividend should be a use of cash in the financing activities section.
B. The purchase of land and a building by issuing a long-term note payable should be a source of cash in the financing activities section.
C. A loss on the sale of land should be added to net income in the operating activities section.
D. The declaration of a cash dividend should be a use of cash in the financing activities section.
E. Proceeds from the sale of equipment should be added to net income in the operating activities section.


Answer: C

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Robert has worked for his company for many years. He is often asked to lead team projects. Recently, the leader of a team that was working on an important project resigned from the company, and Robert was assigned to take over this team. After several weeks, Robert felt that several of the team members were not effective. As a result, Robert removed them from this team and replaced them with people that he had worked with on previous team projects. What stage of team development is Robert’s team now in?

a. forming b. storming c. norming d. performing

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An intermediary who ________ has purchased the goods being handled

A) breaks bulk B) takes title C) creates assortments D) takes consignments E) selectively distributes

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Interstate bank branching was legalized under which Congressional act?

a. Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) 

b. Glass-Steagall Act 

c. Riegle – Neal Act 

d. Financial Services Modernization Act 

e. Competitive Equality in Banking Act

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Injury and Illness Report form is also known as

A. OSHA Form 301. B. Company Roster. C. NIOSH Form 200. D. Federal Illness Roster.

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