Which of the following is true of outer joins?
A) It returns all the related records from both tables
B) It returns all the records from one table and only the matching records from the other table
C) It matches each record in the first table with every record in the second table
D) It is an older form of join that uses the WHERE clause and an equal sign to show how tables relate
B
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Historical Art is a new business. During its first year of operations, credit sales were $55,000 and collections on credit sales were $33,000. One account of $500 was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 3% of credit sales to be uncollectible. The ending balance of Allowance for Bad Debts account is ________.
A) $1150 B) $1650 C) $645 D) $2625
Which of the following is true of economic communities?
A) They are groups of nations organized to work toward common goals. B) They were formed to increase trade barriers between member nations. C) They were formed to mediate global trade disputes. D) They require member countries to establish one currency. E) They tend to improve imports and hinder exports.
A small leverage ratio may indicate that a company is
a. well managed. b. financed with a relatively large amount of common shareholders' equity. c. financed with a relatively large number of shares of common and preferred stock. d. financed with a relatively large amount of debt. e. financed with a relatively large amount of debt and preferred stock.
Which of the following statements about self-regulatory programs is false?
A. Self-regulatory programs are usually less expensive than governmental regulatory programs. B. Self-regulatory programs' guidelines generally are more realistic and operational. C. Many nongovernmental self-regulatory programs have neither the tools nor the authority to enforce guidelines. D. Self-regulatory guidelines generally are stricter than governmental regulatory programs. E. When a trade association sets up industry guidelines, some firms that are in the industry but not in the trade association do not follow the guidelines.