______________________________ is a control plan that establishes, for shipping personnel, that someone other than warehouse personnel authorized a shipment.
Fill in the blank(s) with the appropriate word(s).
Independent shipping authorization
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Various techniques are used in the analysis of financial data to emphasize the comparative and relative importance of the data presented and to evaluate the position of the firm. Which of the following is not one of the techniques used in analysis?
a. Ratio analysis b. Common-size analysis c. Theory consistency d. Examination of relative size among firms e. Review of descriptive material
Deferring the recognition of revenue for which the earnings process is complete is an example of
a. "big bath" accounting. b. a "cookie jar" reserve. c. a change in an accounting estimate. d. strategic matching.
________ leverage describes the effects that fixed costs have on operating income as changes occur in the units sold
a. Operating b. Buyout c. Financing d. Combined
Which of the following methods of accounting for a business combination assumes that the parent company purchases the subsidiary and must account for the acquisition as it would for the acquisition of any asset?
a. Pooling of interests b. The purchase method c. The new entity approach d. Proportionate consolidation