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NEW QUESTION: 1
Die Debitoren- und Kreditorensalden des Vorjahres werden auf das neue Jahr vorgetragen, Sie haben das Programm SAPF010 (Forderungen / Verbindlichkeiten vortragen) jedoch NICHT manuell in den Debitoren oder Kreditoren durchgeführt.
Warum müssen Sie dieses Programm NICHT ausführen?
Bitte wählen Sie die richtige Antwort.
A. Da der Saldovortrag von der Transaktion Universal Journal Entry abgleichen ausgeführt wurde, da bei der Abstimmung KEIN Fehler angezeigt wurde
B. Da der Saldovortrag für das Hauptbuch durchgeführt wurde
C. Da der Saldovortrag aufgrund von Buchungen auf die Nebenbücher im neuen Jahr automatisch durchgeführt wurde
D. Da der Saldovortrag beim Abschluss des Vorjahres automatisch durchgeführt wurde
Answer: B
NEW QUESTION: 2
A manufacturer produces a quality product for which it charges a little more than some competing items but gives its consumers a more liberal warranty policy. The product carries a 5-year warranty that covers both labor and materials charges. Which of the following defines the appropriate method of accounting for the warranty?
A. Cash basis
B. Tax basis.
C. Sales warranty.
D. Recognition of a provision.
Answer: D
Explanation:
A provision is a liability of uncertain timing and amount A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. Whether a past event results in a present obligation is usually clear. Thus, it is clear from the circumstances that the entity's sale of goods without warranty is an obligating event that resulted in a present obligation for the issuance of warranty costs. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event (called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Assuming that the amount of warranty costs can be reliably estimated all though they are uncertain in timing and amount compared with a trade payable, for example) and that the outflow is probable in these circumstances, "more likely than not"), the manufacturer's contractual present obligating should result in recognition of a provision.
NEW QUESTION: 3
A business may have thousands of transactions in any one accounting year. To trace the details of one of those transactions could be very difficult Which of the following would be a way to make this easier?
A. Efficient filing
B. Effective coding
C. Audit trail
D. Complete record keeping
Answer: C
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