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NEW QUESTION: 1
If a company is not presenting comparative financial statements, the correction of an error in the financial
statements of a prior period should be reported, net of applicable income taxes, in the current:
A. Income statement after income from continuing operations and before extraordinary items.
B. Retained earnings statement as an adjustment of the opening balance.
C. Retained earnings statement after net income but before dividends.
D. Income statement after income from continuing operations and after extraordinary items.
Answer: B
Explanation:
Choice "b" is correct. The correction of an error in the financial statements of a prior period should be
reported, net of tax, in the current statement of retained earnings as an adjustment of the opening
balance.
Choice "a" is incorrect. The adjustment is before net income, not after net income.
Choices "c" and "d" are incorrect. Corrections of errors of prior periods go to retained earnings and do not
affect the income statement.
NEW QUESTION: 2
Joel and her team have been going through tons of garbage, recycled paper, and other rubbish in order to find some information about the target they are attempting to penetrate. How would you call this type of activity?
A. Scanning
B. Garbage Scooping
C. Dumpster Diving
D. CI Gathering
Answer: C
NEW QUESTION: 3
In Microsoft Dynamics CRM 2011, you create a two-dimensional bar chart for the Activities list. You need to display a three-dimensional version of the bar chart. What should you do?
A. Recreate the chart within Microsoft Dynamics CRM.
B. Export the chart to Microsoft Excel 2010, edit the chart format, and then import the Excel file as a new chart element.
C. Export the chart as an XML file, edit the XML, and then import the XML file as a new chart element.
D. Edit the existing chart within Microsoft Dynamics CRM.
Answer: C
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