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NEW QUESTION: 1
Kell Corp.'s $95,000 net income for the quarter ended September 30, 1990, included the following aftertax
items:
. A $60,000 extraordinary gain, realized on April 30, 1990, was allocated equally to the second, third, and
fourth quarters of 1990.
. A $16,000 cumulative-effect loss resulting from a change in inventory valuation method was recognized
on August 2, 1990.
In addition, Kell paid $48,000 on February 1, 1990, for 1990 calendar-year property taxes. Of this amount,
$ 12,000 was allocated to the third quarter of 1990.
For the quarter ended September 30, 1990, Kell should report net income of:
A. $111,000
B. $91,000
C. $103,000
D. $115,000
Answer: B
Explanation:
Choice "a" is correct. $91,000 net income for the third quarter ended 9-30-90.
Rules: The entire amount of an "extraordinary" item should be reported during the period incurred.
A "cumulative effect" type accounting change is not included in the net income of the period of change;
instead, the beginning of the year retained earnings is restated.
Expenses, which benefit more than one interim period, such as property taxes, are allocated among the
periods benefited.
NEW QUESTION: 2
Which of the following settings can be accessed through the system preference application? Each correct answer represents a complete solution. Choose all that apply.
A. Network Settings
B. Add or Remove Software or Hardware
C. Power Management Settings
D. User Account Settings
Answer: A,B,C,D
NEW QUESTION: 3
A. Option D
B. Option A
C. Option C
D. Option B
Answer: A,D
NEW QUESTION: 4
When might a Veeam Backup Administrator choose to use Veeam Management Pack instead of Veeam ONE for monitoring and reporting?
A. If the infrastructure contains Microsoft Hyper-V hosts
B. If LabTech is installed in the infrastructure
C. If Microsoft System Center Operations Manager is installed in the infrastructure
D. If more than 6 sockets need to be protected
Answer: A
