Which of the following influences both human thought and meaning, and mediates between symbols and the ideas they represent?
A. thoughts
B. words
C. language
D. actions
C. language
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Which of the following best describes the AICPA's Audit Data Standards (ADS)?
A. A set of standards for data files and fields designed to support external audits. B. A set of analytic procedures designed to be used with modern ERPs' large datasets. C. The base level of testing procedures that should be performed on AIS data. D. The codification of all auditing guidelines pertaining to the data generated by AISs.
Lucia Company reported cost of goods sold for Year 1 and Year 2 as follows: Year 1 Year 2 Beginning inventory$120,000 $130,000 Cost of goods purchased 250,000 275,000 Cost of goods available for sale 370,000 405,000 Ending inventory 130,000 135,000 Cost of goods sold$240,000 $270,000 Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $15,000 and 2) ending inventory at the end of Year 2 was overstated by $6,000. Given this information, the correct cost of goods sold figure for Year 2 would be:
A. $264,000 B. $276,000 C. $249,000 D. $291,000 E. $285,000
Gains and losses on speculative securities, fair value hedges, and the ineffective portion of cash flow hedges are included in
a. accumulated other comprehensive income each period. b. contributed capital each period. c. net income each period. d. an adjustment to the beginning balance of retained earnings. e. an adjustment to the ending balance of retained earnings.
People with strong self-awareness are overly critical and unrealistically optimistic and are well suited to run organizations because they will make good judgment calls.
Answer the following statement true (T) or false (F)