Which of the following is a true statement regarding a data store?
A) Data can move directly from one data store to another data store.
B) Data stores illustrate relationships among entities.
C) A data store has a noun-phrase label.
D) Data can move from an outside source to a data store.
E) A data store shows data in motion.
C
Explanation: C) A data flow has a noun-phrase label. More than one data flow noun phrase can appear on a single arrow as long as all of the flows on the same arrow move together as one package.
CL
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Investors and creditors would find the statement of cash flows least useful in assessing
A) financial position at a point in time. B) need for additional financing. C) ability to pay dividends and liabilities. D) ability to generate positive future cash flows.
If a company has a positive contribution margin but net operating income is low or negative, what are some ways of increasing net operating income?
A) Increase sales price B) Increase sales volume C) Decrease variable costs D) All of these are ways to increase net operating income
At the end of the day, the cash register tape shows $1500 in cash sales but the count of cash in the register is $1635. The proper entry to record the cash sales is:
A. Debit Cash $1635; credit Sales $1500; credit Cash Over and Short $135. B. Debit Cash $1500; debit Cash Over and Short for $135; credit Sales $1635. C. Debit Cash Over and Short $135; credit Cash $135. D. Debit Cash $1500; credit Sales $1500. E. Debit Cash $1635; credit Sales $1635.
Dibert Inc. has provided the following data concerning one of the products in its standard cost system.InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect labor0.70 hours$20.40 per hourThe company has reported the following actual results for the product for February: Actual output 5,100unitsActual direct labor-hours 3,380hoursActual direct labor cost$74,698 The labor rate variance for the month is closest to:
A. $6,069 F B. $5,746 F C. $6,069 U D. $5,746 U