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NEW QUESTION: 1
Welche der folgenden Möglichkeiten ist für ein Unternehmen, das die Lohn- und Gehaltsabrechnung auslagert, der BESTE, um sicherzustellen, dass nur autorisierte Mitarbeiter bezahlt werden?
A. Mitarbeiter sollten Gehaltsabrechnungen erhalten, aus denen das Bruttolohn und das Nettolohn hervorgehen. und Abzüge.
B. Elektronische Abrechnungsberichte sollten unabhängig überprüft werden.
C. Die Bankabstimmungen des Unternehmens sollten unabhängig vorbereitet und überprüft werden.
D. Nur Mitarbeiter der Personalabrechnung sollten das Kennwort für die Dateneingabe und das Abrufen von Berichten erhalten.
Answer: B
NEW QUESTION: 2
The cumulative effect of changing to a new accounting principle on the amount of retained earnings at the beginning of the period in which the change is made should be included in net income of ________.
A. the period of change and future periods
B. future periods
C. the period of change
D. none of these answers
E. neither future periods nor the period of change
Answer: C
Explanation:
Explanation/Reference:
Explanation:
A change from one acceptable method of accounting to another should be accounted for as the cumulative effect of a change in accounting principle. The cumulative effect should be recognized as a component of net income, net of tax effect, in the period of change.
NEW QUESTION: 3
A. Option D
B. Option C
C. Option A
D. Option E
E. Option B
Answer: B,C,E
NEW QUESTION: 4
A. Option B
B. Option C
C. Option A
D. Option D
Answer: D
Explanation:
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