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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
Quo sells extended service contracts on its products. Because related services are performed over several years, in 1993 Quo changed from the cash method to the accrual method of recognizing income from these service contracts.
List B (Select one)
A. Retroactive or retrospective restatement approach.
B. Cumulative effect approach.
C. Prospective approach.
Answer: A

NEW QUESTION: 2
You need to identify the purchasing model that Contoso currently uses. Which purchasing model do they currently use?
A. Decentralized decision-making and decentralized purchasing
B. Centralized decision-making and centralized purchasing
C. Decentralized decision-making and centralized purchasing
D. Centralized decision-making and decentralized purchasing
Answer: A

NEW QUESTION: 3
An organization is making software for the CIA in USA. CIA agreed to host the application on AWS but in a secure environment. The organization is thinking of hosting the application on the AWS GovCloud region.
Which of the below mentioned difference is not correct when the organization is hosting on the AWS GovCloud in comparison with the AWS standard region?
A. Physical and logical administrative access only to U.S. persons.
B. It is physically isolated and has logical network isolation from all the other regions.
C. GovCloud region authentication is isolated from Amazon.com.
D. The billing for the AWS GovCLoud will be in a different account than the Standard AWS account.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
AWS GovCloud (US) is an isolated AWS region designed to allow U.S. government agencies and customers to move sensitive workloads into the cloud by addressing their specific regulatory and compliance requirements. The AWS GovCloud (US) Region adheres to the U.S. International Traffic in Arms Regulations (ITAR) requirements. It has added advantages, such as:
Restricting physical and logical administrative access to U.S. persons only There will be a separate AWS GovCloud (US) credentials, such as access key and secret access key than the standard AWS account The user signs in with the IAM user name and password The AWS GovCloud (US) Region authentication is completely isolated from Amazon.com If the organization is planning to host on EC2 in AWS GovCloud then it will be billed to standard AWS account of organization since AWS GovCloud billing is linked with the standard AWS account and is not be billed separately
http://docs.aws.amazon.com/govcloud-us/latest/UserGuide/whatis.html

NEW QUESTION: 4
Welche Merkmale sind standardmäßig für jedes Kunden- / Lieferantenkonto konfiguriert?
Es gibt 2 richtige Antworten auf diese Frage.
A. Buchungskreis.
B. Währung.
C. Werbebuchungsanzeige.
D. Einkaufsorganisation.
E. Open Item Management.
Answer: C,E