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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
1 992 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
1 992 financial statements.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the
period January 1, 1992, through January 1, 1994.
List B (Select one)
A. Cumulative effect approach.
B. Prospective approach.
C. Retroactive or retrospective restatement approach.
Answer: C
Explanation:
Choice "B" is correct. If comparative FS are issued, restate prior year's FS. If comparative FS are not
issued, restate prior year-end's retained earnings account by "adjusting" (net of tax) the opening balance
of the current retained earnings statement.
NEW QUESTION: 2
What are the functions of the HP Moonshot 1500 Chassis Management module? (Select two)
A. Provides power management and controls shared cooling
B. Allows management of the chassis only, while server health is managed through their iLO modules E31 allows management of the health of the chassis, and servers within the chassis
C. Allows management of the health of the chassis only, while the servers are managed independently by HP oneview
D. Provides access to the chassis configuration only, while server settings are accessed via their own iLO modules
Answer: A,D
Explanation:
* (B) The iLO Chassis Management module provides for chassis-wide configuration and control, with one main iLO and three supporting iLO modules.
*(A) The HP Moonshot System provides a power capping feature that operates at the chassis level. The capping feature can be activated using the iLO CM firmware that runs on each HP Moonshot 1500 chassis. After a power cap is set for the chassis, all the resident cartridges in the chassis will have the same uniform power cap applied to them until the cap is either modified or canceled. Using the available commands enables you to:
*Manage and monitor the chassis, cartridges, switches, fans, and power supplies Etc.
Reference: HP Moonshot iLO Chassis Management Firmware User Guide
NEW QUESTION: 3
Which one of these is a key principle of good corporate governance?
A. non-disclosure of directors' agency relationship with the company
B. effective communication with shareholders
C. restriction of shareholders' rights in decision-making
D. effective management of the employees of the company
Answer: B
NEW QUESTION: 4
Which task reads the mail.box for new or changed messages that require processing?
A. Asminp
B. Amgr
C. SMTP
D. Router
Answer: D
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