Why will an understated beginning inventory produce an overstated income before income taxes for the same period? Will the understatement have a favorable or unfavorable effect on current year income taxes?


An understated beginning inventory will produce an understated goods available for sale and cost of goods sold. An understated cost of goods sold (an expense) produces an overstated income before income taxes for the same period. An unfavorable effect on income taxes will result from this understatement.

Business

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Urgency, specific application, and size of order are examples of ________ segmentation variables for business markets

A) situational factors B) demographic C) purchasing approaches D) personal characteristics E) operating variables

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Web Consulting received $3,000 from a customer for services provided. The general journal entry to record this transaction will be:

A. Debit Cash, credit Services Revenue. B. Debit Cash, credit Accounts Receivable. C. Debit Cash, credit Accounts Payable. D. Debit Accounts Payable, credit Services Revenue. E. Debit Services Revenue, credit Accounts Receivable.

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The sales volume variance is the difference between the ________

A) actual results and the expected results in the flexible budget for the actual units sold B) expected results in the flexible budget for the actual units sold and the static budget C) static budget and actual amounts due to differences in sales price D) flexible budget and static budget due to differences in fixed costs

Business