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NEW QUESTION: 1
During 20X5, Dale Corp. made the following accounting changes:

What amount should be shown in the 20X5 retained earnings statement as an adjustment to the
beginning balance?
A. $0
B. $98,000
C. $128,000
D. $30,000
Answer: B
Explanation:
Choice "c" is correct. $98,000.
The cumulative effect of a change in accounting principle is now shown on the retained earnings
statement as an adjustment to the beginning balance of retained earnings, assuming that the cumulative
effect can be calculated. A change from LIFO to FIFO for inventory valuation (costing) is a change in
accounting principle.
An exception is made however, for a change in depreciation method, since a change in depreciation
method is no longer considered to be a change in accounting principle. A change in depreciation method
is now considered to be both a change in principle and a change in estimate.
These changes should now be accounted for as a change in estimate and handled prospectively.
The new depreciation method should be used as of the beginning of the year of change and should start
with the current book value of the underlying asset. No retroactive or retrospective calculations should be
made, and no adjustment should be made to retained earnings.
Choices "a", "b", and "d" are incorrect, per the above Explanation: .

NEW QUESTION: 2
Sie prüfen, welche Geräte kompatibel sind.
Wählen Sie für jede der folgenden Anweisungen Ja aus, wenn die Anweisung wahr ist. Andernfalls wählen Sie Nein.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.

Answer:
Explanation:

NEW QUESTION: 3
When you compare WEP to WPA (not WPA2), which three protections are gained? (Choose three.)
A. a rekeying mechanism
B. longer RC4 keys
C. avoidance of weak Initialization vectors
D. AES-based encryption
E. a message integrity check
Answer: A,C,E

NEW QUESTION: 4
Which three rule types are used to build an account rule?
A. System Transaction Identifiers
B. Segment
C. Value Set
D. Account Combination
E. Mapping Set
Answer: B,C,E
Explanation:
B: Account Rules by Segment Define segment rules to derive a specific segment of the general ledger account.
C: Account Rules by Value Sets In the absence of a chart of accounts, you may define account rules based upon value sets. This enables you to share the same rule between more than one chart of accounts if the segments in these charts of accounts share the same value set.
D: Account Rules and Mapping Sets
Mapping sets can be used to associate a specific output value for an account or segment. You can use mapping sets in account rules to build the account.
Reference: Fusion Applications Help, Account Rules: Explained