ACC 497 Final Exam - Assignment

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B. increase C. remain unchanged D. move toward 1 10. The specific cost of each source of long-term financing is based on ________ and ________ costs. A. before-tax; historical B. after-tax; historical C. before-tax; book value D. after-tax; current 11. At the operating break-even point, ________ equals zero. A. sales revenue B. fixed operating costs C. variable operating costs D. earnings before interest and taxes BUSINESS ENVIRONMENT AND CONCEPTS Section 4: Information Technology (IT) Implications in the Business Environment 12. Justifying expenditures for new technologies is especially difficult because A. you do not know how many jobs will be affected B. expenses are often recurring and are difficult to estimate C. many benefits are intangible and are not easily known or measured D. justifying a new technology is no different from any other capital budgeting problem 13. The hardware of a computer system includes the computer itself and other devices that help the computer perform its tasks. These other devices are commonly also called A. helper equipment B. peripheral equipment C. secondary equipment D. accessory equipment
14. Software that enables businesses and government agencies to transmit and manipulate financial data on an organization-wide basis best describes A. communication software B. CAD software C. enterprise resource planning (ERP) software D. programming software Click here to download Complete Class of <strong>ACC</strong> <strong>497</strong> 15. A simple diagram that shows estimated completion times versus actual completion times for the various activities in a systems implementation project A. an E-R diagram B. a PERT chart C. a Gantt chart D. a Data flow diagram 16. What would be the best explanation for the absence of complete information on computer crime? A. Abuse is handled as an internal matter B. Hesitant disclosure of abuse due to embarrassment C. Documentation of abuses hasn't caught up with actual abuses D. Most computer crime is not caught BUSINESS ENVIRONMENT AND CONCEPTS Section 5: Planning and Measurement 17. Which of the following processes would be accounted for using a job order cost system? A. Milk pasteurization B. Town home production C. Textbook production D. Canned spinach production 18. In traditional costing systems, overhead is generally applied based on A. direct labor
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ACC 497 Final Exam - Assignment

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