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ACC 499 Final Exam Part 1 (2 Sets)
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ACC 499 Final Exam Part 1 (2 Sets)

This Tutorial was purchased 4 times & rated A+ by student like you.

 

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This Tutorial contains 2 Sets of Final (All Question Listed Below)

 

ACC 499 Final Exam Part 1 (Set 1)

ACC 499 - Final Exam Part 1 (Chapters 5-7)

Question 1

Vested benefits are

Question 2

According to current GAAP, termination benefits paid to an employee should be

Question 3

The projected benefit obligation is equal to the

Question 4

Which of the following is not a component of the net periodic pension expense to be reported on a company's income statement?

Question 5

Unrecognized prior service cost would be reported on the balance sheet and affect the amount(s) reported for

Question 6

If an employer were to account for a defined benefit pension plan on the cash basis, it would be a violation of the

Question 7

GAAP for pension plans requires companies with defined benefit pension plans to

Question 8

A company's net periodic pension cost (expense) includes all of the following items except

Question 9

The expense for other postretirement benefits, such as health care benefits, dental benefits, and eye care benefits, currently is accounted for

Question 10

Spoofing is which of the following?

Question 11

A risk assessment should:

Question 12

The best way to reduce fraud in an e-business environment is to focus on _______?

Question 13

Viewing information that passes along a network communication channel is referred to as:

Question 14

___________ are self-contained programs that spread via direct transfer, email, or another mechanism.

Question 15

What is the primary electronic transaction and document control used in e-commerce?

Question 16

Separation of duties falls under which of the following internal control element

Question 17

Generally, the best way to prevent fraud in e-business settings is to focus on:

Question 18

Phillips Corp. purchased raw materials with a catalog price of $60,000. Credit terms of 3/15, n/60 apply. If Phillips uses the net price method, the purchase should be recorded at

Question 19

The purchases discounts taken account may appear in the accounting records if which one of the following methods is used to account for purchase discounts?

Question 20

The cost of goods sold can be determined only after a physical count of inventory on hand under the

Question 21

An American company purchasing goods from a foreign supplier has to account for differences in currencies. This process is made easier

Question 22

Which of the following items would not be used in the calculation of the cost-to-retail ratio if the FIFO retail inventory method were used to determine the ending inventory?

Question 23

When comparing the lower of cost to market

Question 24

The most common approach to implementing the lower of cost or market rule for inventory valuation is to apply it

Question 25

Relevance of the gross profit margin depends upon

ACC 499 Final Exam Part 1 (Set 2)

Final Part 1 ACC 499 Capstone

Question 1

Current GAAP requires that the net gain or loss from a settlement or curtailment be included in the 

Question 2

Because of significant government funding of benefits to retirees, it is likely that total pension costs are 

Question 3

Vested benefits are 

Question 4

The interest rate that may be used to compute the interest cost component of pension expense is equal to the 

Question 5

Current GAAP defines the required calculations for all of the following items except 

Question 6

GAAP for pension plans requires companies with defined benefit pension plans to 

Question 7

The expense for other postretirement benefits, such as health care benefits, dental benefits, and eye care benefits, currently is accounted for 

Question 8

A company's net periodic pension cost (expense) includes all of the following items except 

Question 9

A pension plan provides for future retirement income based on the employee's income and length of service with the company. This type of pension plan is termed a 

Question 10

Viewing information that passes along a network communication channel is referred to as: 

Question 11

Which is the most secure method of computer authorization? 

Question 12

In an electronic environment, no other control can better prevent fraud than the wise use of: 

Question 13

Which of the following uses features of the human body to create secure access controls? 

Question 14

Spoofing is which of the following? 

Question 15

Traditional ___ reduces the risk of falsified identity. 

Question 16

Locks on the doors to the computer room, is an example of which electronic control?

Question 17

Specific fraud risks to conducting e-business include: 

Question 18

Phillips Corp. purchased raw materials with a catalog price of $60,000. Credit terms of 3/15, n/60 apply. If Phillips uses the net price method, the purchase should be recorded at

Question 19

An American company purchasing goods from a foreign supplier has to account for differences in currencies. This process is made easier 

Question 20

A retail firm would normally use an inventory account titled 

Question 21

IFRS do not allow the use of LIFO because it 

Question 22

When comparing the lower of cost to market 

Question 23

Which of the following items would not be used in the calculation of the cost-to-retail ratio if the FIFO retail inventory method were used to determine the ending inventory? 

Question 24

The most common approach to implementing the lower of cost or market rule for inventory valuation is to apply it 

Question 25

When applying lower of cost or market, market value 

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