Which type of analysis is usually conducted first when performing a needs assessment in a training process?
A. Organizational analysis
B. Task analysis
C. Market analysis
D. High-leverage analysis
E. Person analysis
Answer: A
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Match the test of controls described below to the appropriate assertion it is used to test:
A. Observe the endorsement of checks B. Compare the dates on the sales invoices with the dates of the relevant shipping documents C. Recompute financial information on a sample of sales invoices D. Test a sample of sales invoices for the presence of authorized customer order and shipping document E. Review of cash receipts journal for unusual items F. Test a sample of cash receipts transactions for proper cash discounts
The primary advantages of the average rate of return method are its ease of computation and the fact that:
A) it is especially useful to managers whose primary concern is liquidity B) there is less possibility of loss from changes in economic conditions and obsolescence when the commitment is short-term C) it emphasizes the amount of income earned over the life of the proposal D) rankings of proposals are necessary
An agreement to refrain from a particular trade, profession, or business is enforceable if:
a. the purpose of the restraint is to protect a property interest of the promisee. b. the agreement is for no longer than two years. c. the restraint is no more extensive than is reasonably necessary to protect the promisee's property interest. d. Two answers are correct but not all three.
Most courts allow an accountant to raise the defense of the plaintiff's contributory or comparative negligence
a. True b. False Indicate whether the statement is true or false