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NEW QUESTION: 1
Which of the following statement(s) is/are false?
I). Adjusting entries may involve recording revenues before cash is received.
II). For every accrued expense there will be a corresponding change in accrued revenue. IIIM dji iilh h
III). Most adjusting entries involve the cash account.
IV). The systematic allocation of the cost of an asset to expense during the periods of its useful life is called adjusting.
A. All of them are false.
B. II, and IV.
C. II, III and IV.
Answer: C
Explanation:
I). For example, accruing interest revenue on a note receivable will assign the interest to the current time period even though it will be collected in a subsequent time period.
II). Recording an accrued expense requires a corresponding change in an accrued liability. Recording accrued revenue requires a corresponding change in an asset account.
III). Rarely, if ever, do adjusting entries involve cash.
IV). Depreciation is the systematic allocation of the cost of an asset to expense during the periods of its useful life.
NEW QUESTION: 2
You develop a Microsoft SQL Server 2012 server database that supports an application.
The application contains a table that has the following definition:
CREATE TABLE Inventory
(ItemID int NOT NULL PRIMARY KEY,
ItemsInStore int NOT NULL,
ItemsInWarehouse int NOT NULL)
You need to create a computed column that returns the sum total of the ItemsInStore and
ItemsInWarehouse values for each row.
Which Transact-SQL statement should you use?
A. ALTER TABLE Inventory
ADD TotalItems AS SUM(ItemsInStore, ItemsInWarehouse);
B. ALTER TABLE Inventory
ADD ItemsInStore - ItemsInWarehouse = TotalItemss
C. ALTER TABLE Inventory
ADD TotalItems = ItemsInStore + ItemsInWarehouse
D. ALTER TABLE Inventory
ADD TotalItems AS ItemsInStore + ItemsInWarehouse
Answer: D
Explanation:
Reference: http://technet.microsoft.com/en-us/library/ms190273.aspx
NEW QUESTION: 3
A. Option B
B. Option A
C. Option C
D. Option D
Answer: D
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