Which of the following statements is false?

a. The method of preparing the operating activities section of a statement of cash flows which adjusts net income to remove the effects of deferrals and accruals for revenues and expenses is the indirect method.
b. The method of preparing the operating activities section of a statement of cash flows which reports major classes of gross cash receipts and cash payments for revenues and expenses is the direct method.
c. The FASB prefers the direct method of preparing the operating activities section of the statement of cash flows.
d. Most companies use the direct method of preparing the operating activities section of the statement of cash flows.


d

Business

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Under comparative negligence, if a plaintiff is found by the jury to be 25 percent negligent and

the damages are $100,000, the plaintiff would only recover $25,000. Indicate whether the statement is true or false

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Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $34 an hour

During the most recent year, 520 returns were completed with the labor cost totaling $18,000. The actual labor cost was $34.62 per hour during that period. The actual number of labor hours was 1,200. What is the direct labor cost variance? A) $320 F B) $40,800 U C) $744 U D) $40,800 F

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A teenage driver crashes her parents' minivan into an office building, causing $85,000 in damage to the building. The automobile liability insurance limits are 100/250/75. How will the damages be allocated between the driver and the insurance company?

A) The driver will be responsible for $85,000. B) The driver will be responsible for $75,000, the insurance company for $10,000. C) The driver will be responsible for $10,000, the insurance company for $75,000. D) The insurance company will be responsible for $85,000.

Business

One disadvantage of using after-tax income as a performance measure of divisional results is that it is an absolute measure which makes it difficult to compare divisions of significantly different sizes.

Answer the following statement true (T) or false (F)

Business