What is the present value of $11,463 to be received 7 years from today? Assume a discount rate of

3.5% compounded annually and round to the nearest $1.

A) $7,210 B) $5,790 C) $6,508 D) $9,010


D

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Common examples of ordinal scales include all of the following EXCEPT:

A) quality rankings. B) ranking of teams in a tournament. C) educational levels. D) social security numbers. E) C and D

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Tranquility Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan has 20 separate parts. The direct materials cost is $75 and each ceiling fan requires 2.00 hours of machine time to manufacture. There is no direct labor. Additional information is as follows:


What is the total manufacturing cost per ceiling fan? (Round any intermediate calculations and your final answer to the nearest cent.)
A) $86.60
B) $88.20
C) $95.20
D) $98.60

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________ is the quality of being unambiguous and easy to understand

A) Appropriateness B) Ethics C) Substitutability D) Clarity E) Conciseness

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Which of the following qualitative characteristic of useful accounting information implies that only items that meet or exceed certain thresholds will affect decisions?

A) Conservatism B) Materiality C) Relevance D) Comparability

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