AGA GAFRB Q&A - in .pdf

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  • Exam Name: Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)
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NEW QUESTION: 1
An administrator has connected devices to a switch and, for security reasons, wants the dynamically learned MAC addresses from the address table added to the running configuration.
What must be done to accomplish this?
A. Enable port security and use the keyword sticky.
B. Use the switchport protected command to have the MAC addresses added to the configuration.
C. Use the no switchport port-security command to allow MAC addresses to be added to the configuration.
D. Set the switchport mode to trunk and save the running configuration.
Answer: A
Explanation:
One can configure MAC addresses to be sticky. These can be dynamically learned or manually configured, stored in the address table, and added to the running configuration. If these addresses are saved in the configuration file, the interface does not need to dynamically relearn them when the switch restarts, hence enabling security as desired.

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NEW QUESTION: 3
Companies with decentralized, autonomous divisions that sell their goods and services internally to other divisions of the company as well as externally in competitive markets have to establish transfer prices for the goods and services transferred internally among divisions. Generally, upper management has established such operating criteria for managing the divisions as goal congruence, subunit autonomy, and a sustained high level of management effort. An approach consistent with the above criteria would be to set the transfer price equal to the:
A. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the buying division.
B. Variable cost per unit incurred to the point of transfer.
C. Full cost per unit incurred to the point of transfer plus a percentage markup on the full cost per unit.
D. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the supplying division.
Answer: D
Explanation:
The outlay costs represent cash outflows related to the production and transfer of goods/services. The opportunity costs are the maximum contribution forgone by the supplying division if the good/services are sold internally. An opportunity cost will exist if the supplier has no idle capacity and an external market exists_ Thus, this guideline should promote goal congruence actions of the divisional manager benefit the company and the division) a sustained high level of managerial effort exertion toward a goal), and subunit autonomy freedom in decision making). The guideline will vary depending on whether an external market exists and whether the supplier has idle capacity.

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