The least important item to store off-site in case of an emergency is
a. backups of systems software
b. backups of application software
c. documentation and blank forms
d. results of the latest test of the disaster recovery program
D
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Reversing entries:
A. Are required only if the company uses accounting software to record journal entries. B. Are necessary when journal entries have been incorrectly recorded. C. Will often result temporarily in abnormal account balances in some accounts. D. Must be made before preparing the post-closing trial balance. E. Are a required step in the accounting cycle.
Ciresi Corporation manufactures one product. It does not maintain any beginning or ending Work in Process inventories. The company uses a standard cost system in which inventories are recorded at their standard costs and any variances are closed directly to Cost of Goods Sold. The company has provided the following information:Actual sales 19,900unitsStandard cost$36.70per unitThe company does not have any variable manufacturing overhead costs and it recorded the following variances during the year:Materials price variance$32,820FMaterials quantity variance$500FLabor rate variance$25,872FLabor efficiency variance$33,000FFixed manufacturing overhead budget variance$16,500FFixed manufacturing overhead volume variance$38,880FThe adjusted Cost of Goods Sold after closing all of the variances
to Cost of Goods Sold will be closest to: A. $877,902 B. $1,066,952 C. $582,758 D. $730,330
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