On a bank reconciliation, interest earned on a checking account should be

a. deducted from the balance per books.
b. added to the balance per books.
c. added to the balance per bank.
d. deducted from the balance per bank.


B

Business

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Guidelines established to convey what is perceived to be correct or incorrect by most people in a society refer to

a. collectivism. b. perception. c. ethical standards. d. semantic differences.

Business

If a firm anticipates stretching accounts payable, its cost of giving up a cash discount is reduced

Indicate whether the statement is true or false

Business

Aultz Tile Installation Corporation measures its activity in terms of square feet of tile installed. Last month, the budgeted level of activity was 1,180 square feet and the actual level of activity was 1,270 square feet. The company's owner budgets for supply costs, a variable cost, at $3.50 per square foot. The actual supply cost last month was $4,980. In the company's flexible budget performance report for last month, what would have been the spending variance for supply costs?

A. $315 U B. $353 U C. $535 U D. $850 U

Business

Which of the following exponential smoothing constant values puts the same weight on the most recent time series value as does a five-period moving average?

a. ? = 0.2 b. ? = 0.25 c. ? = 0.75 d. ? = 0.8

Business