________ is an advertising timing pattern that calls for advertising during a certain period, followed by a period with no advertising, followed by a second specific period of advertising activity
A) Pulsing
B) Continuity
C) Flighting
D) Concentration
E) Frequency capping
C
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In an electronic data interchange (EDI) environment, when the auditor compares the terms of the trading partner agreement against the access privileges stated in the database authority table, the auditor is testing which audit objective?
a. all EDI transactions are authorized b. unauthorized trading partners cannot gain access to database records c. authorized trading partners have access only to approved data d. a complete audit trail is maintained
A list of the accounts is called
A) ledger B) chart of accounts C) T-Account D) Debit
The nominal group technique compares anonymous judgments on a topic through a series of sequential questionnaires.
Answer the following statement true (T) or false (F)
Catherman Corporation manufactures one product. It does not maintain any beginning or ending inventories. The company uses a standard cost system in which inventories are recorded at their standard costs and any variances are closed directly to Cost of Goods Sold.During the year, the company produced and sold 32,400 units at a price of $42.30 per unit. Its standard cost per unit produced is $36.90 and its selling and administrative expenses totaled $102,000. The company does not have any variable manufacturing overhead costs and it recorded the following variances during the year: Materials price variance$62,000UMaterials quantity variance$900ULabor rate variance$30,210ULabor efficiency variance$8,000UFixed manufacturing overhead budget variance$16,900FFixed manufacturing overhead
volume variance$17,400FWhen the company closes its standard cost variances, the Cost of Goods Sold will increase (decrease) by: A. ($66,810) B. $66,810 C. $34,300 D. ($34,300)