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NEW QUESTION: 1
A. Option E
B. Option C
C. Option A
D. Option B
E. Option D
Answer: E
NEW QUESTION: 2
Which of the following keeps data current by dropping the oldest data when new data is added?
A. Median
B. Mode
C. Moving average
D. Mean
Answer: C
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 responsible for authorizing sales and bad debt write-offs are denied access to cash.
C. Employees involved in the credit-granting function are separated from the sales function.
D. Shipping documents and sales invoices are matched by an employee who does not have authority to
write off bad debts.
Answer: C
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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