The O*NET number should not be listed on a job specification

Indicate whether the statement is true or false.


F

Business

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General controls include all of the following except:

A. Data center and network operations controls. B. Application system acquisition controls. C. Data validation controls. D. Access security controls.

Business

Generally accepted methods of accounting for a change in accounting principle include

A) restating prior years' financial statements presented for comparative purposes. B) including the cumulative effect of the change in current period net income. C) prospective changes. D) making a prior period adjustment.

Business

The income summary account appears on the income statement at the end of the accounting period

Indicate whether the statement is true or false

Business

Management can take deliberate steps to produce a financial statement that presents a better current ratio at the balance sheet date than the average, or normal, current ratio during the rest of the year. Analysts refer to such actions as window dressing:

a. near the end of its accounting period a firm might delay normal purchases on account. b. hasten the collections of a loan receivable, classified as noncurrent assets, and use the proceeds to reduce current liabilities. c. near the end of its accounting period a firm might accelerate normal purchases on account. d. hasten the collections of a loan receivable, classified as current assets, and use the proceeds to reduce long-term liabilities. e. choices a and b.

Business