Which of the following best describes the difference between a Business Process Modeling Notation (BPMN) gateway and a flowcharting decision diamond?
A. The gateway only represents branching and not the decision that results in branching.
B. Only the gateway shows branching of the sequence flow.
C. The decision diamond can depict more branching options.
D. Only the decision diamond shows branching of the sequence flow.
Answer: A
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State the section(s) of the statement of cash flows prepared by the indirect method (operating activities, investingactivities, financing activities, or not reported) and the amount that would be reported for each of the followingtransactions: (a)
Received $120,000 from the sale of land costing $70,000. (b) Purchased investments for $75,000. (c) Declared $35,000 cash dividends on stock. $5,000 dividends were payable at the beginningof the year, and $6,000 were payable at the end of the year. (d) Acquired equipment for $64,000 cash. (e) Declared and issued 100 shares of $20 par common stock as a stock dividend, when themarket price of the stock was $32 a share. (f) Recognized depreciation for the year, $37,000. (g) Issued 85,000 shares of $10 par common stock for $25 a share, receiving cash. (h) Issued $500,000 of 20-year, 10% bonds payable at 99. (i) Borrowed $43,000 from Regional Bank, issuing a 5-year, 8% note for that amount.
One of the benefits of curation is that it enables people to experience themselves as participants
Indicate whether the statement is true or false
Companies that provide IT services are commonly called _____.
A. dealers B. vendors C. users D. clients
Which of the following statements is correct concerning interest expenditures incurred during the period of construction of capital projects?
A. The capitalization of interest expenditures as part of the cost of general capital assets reported in the capital projects fund is optional. B. Interest expenditures must be capitalized as part of the cost of general capital assets reported in the capital projects fund. C. Interest expenditures may not be capitalized as part of the cost of general capital assets reported in governmental activities. D. Interest expenditures may be capitalized as part of the cost of general capital assets reported in the governmental activities accounts at the government-wide level.