A user view
a. presents the physical arrangement of records in a database for a particular user
b. is the logical abstract structure of the database
c. specifies the relationship of data elements in the database
d. defines how a particular user sees the database
D
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Accounts receivable from sales transactions were $51,000 at the beginning of the year and $64,000 at the end ofthe year. Net income reported on the income statement for the year was $105,000 . Exclusive of the effect ofother adjustments, the cash flows from operating activities to be reported on the statement of cash flows preparedby the indirect method is
a. $105,000 b. $118,000 c. $92,000 d. $169,000
Fragmented markets have
A. few potential competitors. B. clear dominant competitors. C. no clear dominant competitors. D. many potential customers.
Nutley Company uses a job order cost system and last period incurred $70,000 of overhead and $100,000 of direct labor. Nutley estimates that its overhead next period will be $65,000. The company also expects to incur $100,000 of direct labor. If Nutley bases its overhead applied on direct labor cost, what should be the predetermined overhead rate for the next period?
What will be an ideal response?
Which of the following is NOT an effective strategy for companies that want to provide strong internal communication?
a. Promote open exchange of honest, candid communication. b. Use a variety of communication channels to encourage two-way communication. c. Limit the questions employees may ask management. d. Keep employees informed of both good and bad news.