When an investor uses the cost method to account for investments in common stock, cash dividends received by the investor from the investee should normally be recorded as

a. a deduction from the investment account.
b. dividend revenue.
c. an addition to the investor's share of the investee's profit.
d. a deduction from the investor's share of the investee's profit.


B

Business

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The effect of a retained earnings appropriation is to

a. divide the retained earnings into two categories. b. increase cash and other assets. c. allow the corporation to use its assets for dividends. d. increase the number of shares of stock available.

Business

In which role might the accountant be the person who initiates the AIS acquisition cycle, and is in a prime position to recognize deficiencies and incompatibilities related to the existing AIS?

a. User b. analyst c. purchaser d. implementer

Business

In which of the following forms of countertrade do buyers and sellers directly exchange goods, with no money and no third party is involved?

A) buyback arrangements B) offsets C) barter D) sealed bids E) compensation deals

Business

The consumer decision-making process usually involves both rational and emotional factors

Indicate whether the statement is true or false

Business