DFD guideline11states: A data flow should enter an entity ______________________________if the operations process entity is to perform an information processing activity.

Fill in the blank(s) with the appropriate word(s).


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A non-value-adding activity is one that adds cost to a product or service and also increases its market value

Indicate whether the statement is true or false

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Bad Debt Expense is also called the Provision for Bad Debts and the Provision for Uncollectible Accounts. Provision in this context refers to

a. a liability in U.S. GAAP, not an expense; that provision in IFRS refers to an expense whose timing or amount, or both, are uncertain. b. an expense in U.S. GAAP, not a liability; that provision in IFRS refers to an expense whose timing or amount, or both, are uncertain. c. an liability in U.S. GAAP, not an expense; that provision in IFRS refers to a liability whose timing or amount, or both, are uncertain. d. an expense in U.S. GAAP, not a liability; that provision in IFRS refers to a liability whose timing or amount, or both, are uncertain. e. none of the above.

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Measurement of trading securities at fair value reflects income when it occurs in the form of a change in fair value, not when the investor realizes a gain or loss at the time of sale

Indicate whether the statement is true or false

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The items listed below are stored in a one-dock warehouse. Which of them should be stored at the very back (furthest away from the dock)?

Item Trips Area Needed (Blocks) A 2000 5 B 5 1 C 200 2 D 1000 3 E 500 1 A) A B) B C) C D) D E) E

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