A salesperson should consider ________ when determining how often to call on an account.
A. the gender and age of the customer
B. the company's revenue figures for the previous year
C. number of employees in the organization
D. present and potential sales to the account
E. the account's mission statement
Answer: D
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The goal of reporting realistic figures and never overstating assets or net income applies to the ________.
A) conservatism principle B) materiality concept C) disclosure principle D) consistency principle
The dollar-value LIFO cost-to-cost retail ratio does not include
A) beginning inventory. B) net markups and markdowns. C) ending inventory. D) purchases.
Answer the following statements true (T) or false (F)
1. A speaker’s message is easier to follow if the presentation has a discernable structure. 2. It is important to explain complex concepts to minimize your chances of being misunderstood. 3. Most subjects become interesting if well adapted to the audience. 4. In order for your speech to remain with your audience after you have finished speaking, you must make it memorable.
In regard to joint cost allocation, the "split-off point" is:
A. The point at which some products are sold and some remain in inventory. B. The point at which separate products can be identified. C. A physical basis method to allocate costs based on ratio of some physical characteristic. D. Not acceptable when using the value basis for allocating joint costs. E. The difference between the actual and market value of joint costs.