The__________approach treats process and data independently and is a sequential approach that requires completing the analysis before beginning the design of information systems

A) joint application design
B) structured systems analysis and design
C) object-oriented
D) class-responsibility collaboration


B

Business

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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) increase in bad debt rate applied to net sales C) change from completed-contract method to the percentage-of-completion for revenue recognition D) change made to comply with a new FASB pronouncement

Business

Possession of collateral by ________ is often the best way to perfect a security interest in chattel paper and negotiable documents of title.

A. the court B. the creditor C. a third secure party D. the debtor

Business

On January 1 . 2014, Roger Inc issued its 1 . percent bonds in the face amount of $1,500,000 . They mature on January 1 . 2024 . The bonds were issued for $1,329,000 to yield 1 . percent, resulting in bond discount of $171,000 . Roger uses the effective-interest method of amortizing bond discount. Interest is payable July 1 and January 1 . For the six months ended June 30, 2014, Roger should

report bond interest expense of a. $75,000. b. $79,740. c. $83,550. d. $85,260.

Business

Many proposals, especially those that are unsolicited, are unsuccessful because the audience decides to do nothing at all

Indicate whether the statement is true or false.

Business