A process to manage risks in a project is
A) risk monitoring and control.
B) SWOT analysis.
C) configuration management plan.
D) TMAP.
A
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On January 1, Year 1, the Dole Company purchased an asset that cost $154,000. The asset had an expected useful life of seven years and no estimated residual value. The company initially decided to use sum-of-the-years'-digits (SYD) depreciation for both financial accounting and income tax purposes. Depreciation expense for the straight-line method and the sum-of-the-years'-digits method is as follows:
? ? Straight-line SYD over ? Year over 7 Years 7 Years Difference 1 $ 22,000 $ 38,500 $ 16,500 2 22,000 33,000 11,000 3 22,000 27,500 5,500 4 22,000 22,000 0 5 22,000 16,500 (5,500) 6 22,000 11,000 (11,000) 7 22,000 5,500 (16,500) ? $154,000 $154,000 $ 0 ? At the beginning of Year 4, Dole changed from the sum-of-the-years'-digits method to the straight-line method of depreciation for financial reporting purposes. The company's income tax rate is 30%. In Year 3 and Year 4, Dole had $90,000 pretax income before depreciation and income taxes. ? Required: ? a. Complete the following section of the income statement: ? ? ? ? ? ? Year 3 Year 4 ? ? ? ? ? Pretax income before depreciation $90,000 $90,000 ? ? ? ? ? Depreciation expense _______ _______ ? ? ? ? ? Income before income taxes _______ _______ ? ? ? ? ? Income tax expense _______ _______ ? ? ? ? ? Net income _______ _______ ? ? b. Prepare the journal entries to record the depreciation expense, tax expense, and the effect of the accounting change (if any) in Year 4. What will be an ideal response?
Which of the following is NOT an example of viral marketing?
A) Quicksilver puts out surfing videos and surf-culture books for teens. B) Johnson & Johnson has a popular parenting advice Web site. C) Walmart places videos with money-saving tips on YouTube. D) Mountain Dew has a record label and offers free downloads. E) Hasbro places a Facebook ad about its TV channel.
The master budget generally starts with a sales forecast.
Answer the following statement true (T) or false (F)
While hierarchical and network data models require relationships to be formed at the database creation, relational data models allow relationships to be created and updated as needed.
Answer the following statement true (T) or false (F)