Which of the following is not a common feature of an internal control system?

A. Segregating duties
B. Implementing the most effective marketing plan
C. Bonding employees
D. Performance evaluation


Answer: B

Business

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In an examination of prospective financial statements, which of the following would not require a revision of prospective financial information?

A. Mathematical errors. B. Inappropriate or incomplete presentation. C. Unreasonable or internally inconsistent assumptions. D. All of the items listed may require a revision of prospective financial information.

Business

The most important accounting problem in dealing with merchandise inventory is the application of which of the following conventions or rules?

a. Materiality b. Full disclosure c. Matching d. Conservatism

Business

The Value Meal Deal at a fast food restaurant in which you get a sandwich, fries, and a drink for one price is an example of price bundling

Indicate whether the statement is true or false

Business

Which of the following statements is true with regard to business process reengineering (BPR)?

a. BPR is an aggressive methodology that focuses primarily on reducing defects in a process. b. BPR is the radical redesign of a firm’s existing workflows and resources to reduce operational costs. c. Many U.S. companies had adopted BPR by the early 1960s. d. BPR is also known as business process management (BPM).

Business