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NEW QUESTION: 1
A. Option E
B. Option B
C. Option C
D. Option D
E. Option A
Answer: D
NEW QUESTION: 2
Which of the following keeps data current by dropping the oldest data when new data is added?
A. Median
B. Moving average
C. Mean
D. Mode
Answer: B
Explanation:
Answer option A is correct.
Chapter: Core Knowledge Requirements for HR Professionals
Objective: Qualitative and Quantitative Analysis
NEW QUESTION: 3
Which of the following controls most likely would be effective in offsetting the tendency of sales personnel
to maximize sales volume at the expense of high bad debt write-offs?
A. Subsidiary accounts receivable records are reconciled to the control account by an employee
independent of the authorization of credit.
B. Employees involved in the credit-granting function are separated from the sales function.
C. Shipping documents and sales invoices are matched by an employee who does not have authority to
write off bad debts.
D. Employees responsible for authorizing sales and bad debt write-offs are denied access to cash.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Sales personnel will have a tendency to maximize sales volume by selling to
customers that may not be creditworthy, thereby resulting in high bad debt write-offs. To prevent sales to
customers that may not be creditworthy, employees involved in the credit-granting function are separated
from the sales function.
Choice "A" is incorrect. Employees responsible for authorizing sales and bad debt write-offs should be
denied access to cash to prevent the embezzlement of cash, not to prevent them from maximizing sales
volume at the expense of high bad debt write-offs.
Choice "B" is incorrect. This control does not affect the sales department or the tendency to maximize
sales volume at the expense of high bad debt write-offs.
Choice "D" is incorrect. This control does not affect the sales department or the tendency to maximize
sales volume at the expense of high bad debt write-offs.
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