Which two items are typically omitted from "net operating income" for return on investment (ROI) purposes. Why are these two items omitted?


For ROI purposes, net operating income is typically defined as income before interest and taxes. They are omitted because they are usually not controllable by the manager of the segment being evaluated.

Business

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Which of the following appears on a statement of cash flows prepared using the direct method?

A) adjustments to net income B) cash payments for salaries C) adjustments for gains and losses on sale of property D) increase/decrease in current assets

Business

Which of the following statements is false?

a. Favorable variances are recorded in the general journal as debits and unfavorable variances are recorded as credits. b. Variances are closed out at the end of each accounting period. c. Only standard costs are recorded in the inventory accounts. d. A variance is the difference between an actual cost and a standard cost.

Business

Under process costing, direct materials and direct labor are assigned to Work-in-Process Inventory for each process that uses them

Indicate whether the statement is true or false

Business

Determining how much and which sources of external information to use involves several factors, including the importance of the purchase decision, the effort needed to acquire information, the amount of past experience relevant, the degree of perceived risk associated with the purchase, and the time available.

Answer the following statement true (T) or false (F)

Business