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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. $91,000
B. $111,000
C. $103,000
D. $115,000
Answer: A
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. User Account Settings
C. Add or Remove Software or Hardware
D. Power Management Settings
Answer: A,B,C,D
NEW QUESTION: 3
A. Option A
B. Option D
C. Option B
D. Option C
Answer: B,C
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 LabTech is installed in the infrastructure
B. If Microsoft System Center Operations Manager is installed in the infrastructure
C. If the infrastructure contains Microsoft Hyper-V hosts
D. If more than 6 sockets need to be protected
Answer: C
