The most important dimension of the technological environment facing international management today is ________.
A. agricultural mechanization
B. improved service technologies
C. telecommunications
D. transportation
Answer: B
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The fundamental accounting equation is
a. None of the answers listed b. Assets + Owner's Equity = Liabilities c. Assets + Liabilities = Owner's Equity d. Assets = Liabilities + Owner's Equity
Examples of industries that would use process costing include all of the following except:
a. Pharmaceuticals b. Shipbuilding c. Beverages d. Petroleum
In which module of the ERP system is most of the product differentiation, including industry-specific functionality, incorporated?
A. manufacturing B. human resources management (HRM) C. supply chain management (SCM) D. finance and accounting
On February 3, Smart Company sold merchandise in the amount of $1800 to Truman Company, with credit terms of 1/10, n/30. The cost of the items sold is $1240. Smart uses the perpetual inventory system and the gross method. Truman pays the invoice on February 8, and takes the appropriate discount. The journal entry that Smart makes on February 8 is:
A.
| Cash | 1720? | |
| Sales discounts | 12? | |
| Accounts receivable | 1732.00? |
B.
| Cash | 1800? | |
| Accounts receivable | 1800? |
C.
| Cash | 1782.00? | |
| Sales discounts | 18? | |
| Accounts receivable | 1800? |
D.
| Cash | 1240? | |
| Accounts receivable | 1240? |
E.
| Cash | 1160? | |
| Accounts receivable | 1160? |