What is a systems selection report?
A systems selection report is a formal document that consists of a revised feasibility study, a cost-benefit analysis, and a list and explanation of intangible benefits for each alternative design. The steering committee uses this report to select a system.
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Cost hierarchy includes only value-adding activities
Indicate whether the statement is true or false
Which of the following should be reported as a change in accounting estimate?
a. Change in the reported beginning inventory amount due to a discovery of a bookkeeping error b. Change from the completed-contract method to the percentage-of- completion method for revenue recognition on long-term construction contracts c. Increase in the rate applied to net credit sales from 1 percent to 1-1/2 percent in determining losses from uncollectible receivables d. Change made to comply with a new FASB pronouncement
A _________________ is holdings a country can draw on when needed to finance trade or investments or to intervene in currency markets.
Fill in the blank(s) with the appropriate word(s).
The times-interest-earned ratio is calculated by which of the following?
A. Earnings before interest and taxes divided by interest expense. B. Total assets divided by interest expense. C. Net income divided by interest expense. D. None of these answer choices are correct.