What is an activity-data matrix? How is it related to DFDs and the ERD?
An activity-data matrix is a table that shows each processing location and what items of stored data are accessed from that location. The matrix is only loosely related to data flow diagrams. Data stores on DFDs represent entities in the IE entity-relationship model. Each process on a DFD that reads or writes stored data must be specified as a location. That information is used to generate the activity-data matrix.
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In creating lead schedules for an audit engagement, what financial information is needed to begin?
A. Adjusting entry information, such as deferrals and accruals and reclassification journal entries. B. Interim financial information, such as third quarter sales, net income, and inventory and receivables balances. C. Specialized journal information, such as the invoice and purchase order numbers of the last few sales and purchases of the year. D. General ledger information, such as account numbers, prior-year account balances, and current year unadjusted information.
The evidence on core self-evaluations shows that your concept of self-worth will likely translate into ______.
A. narcissism B. risk-taking C. net worth D. stress
Flint Company produces widgets that cost $30 each and have a 5 percent failure rate. If 500 widgets are sold, the entry to record the estimated product warranty expense would be
A) Product Warranty Expense 150 Estimated Product Warranty Liability 150 B) Product Warranty Expense 750 Estimated Product Warranty Liability 750 C) Product Warranty Expense 75 Cash 75 D) Estimated Product Warranty Liability 150 Cash 150
Which of the following is a true statement?
a. Under the articulation approach, all accounting transactions are reported on the income statement. b. Because income is a subclassification of retained earnings, the income statement and balance sheet articulate. c. Under articulation, adjustments to the income of prior years are reflected on the current year income statement. d. All transactions can be easily categorized using the current accounting classification system.