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NEW QUESTION: 1
Terms and conditions can be associated with which two IBM SmartCIoud Control Desk entities?
A. change records
B. contract records
C. service request records
D. purchasing records
E. work order records
Answer: B,D
NEW QUESTION: 2
An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year
than for the prior year. This may indicate that:
A. The client recently tightened its credit-granting policies.
B. Fictitious credit sales have been recorded during the year.
C. Employees have stolen inventory just before the year-end.
D. An employee has been lapping receivables in both years.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Recording fictitious sales generally has the same impact on revenues and
receivables: both would be overstated by the same dollar amount. However, this will cause the accounts
receivable turnover ratio to decrease, because the sales figure for the year is generally much larger than
the average receivables amount. Since the numerator (sales) is being increased far less proportionately
than is the denominator (receivables), overall the ratio will decline. (Try using actual numbers if you want to
see how this works: Assume sales of $2,000,000 and average receivables of $300,000. What will happen
to the ratio if you increase both of these numbers by $50,000? It will go from 6.7% to 5.9%--a decline.)
Choice "B" is incorrect. Inventory stolen by employees just before year-end would not affect the accounts
receivable turnover ratio, which is calculated as net credit sales divided by average gross receivables.
Choice "C" is incorrect. A substantially lower accounts receivable turnover ratio may indicate collectability
issues. This might be the result of the client loosening (not tightening) its credit-granting policies.
Choice "D" is incorrect. If an employee has been lapping receivables in both years, the accounts
receivable turnover ratio would not be substantially lower in one year compared to the other.
NEW QUESTION: 3
DRAG DROP
You are a program manager who is using Microsoft PPM and Microsoft Project to manage an e-commerce portal development program.
The program is separated into individual projects that represent each area of development, so that each group can manage its own tasks while still having progress visibility at the program level.
You need to be able to manage the overall program as well as its associated individual projects within Project Center. This includes the project sites associated with both the program and the individual projects. Each individual project site should be a subsite of the overall program project site.
You need to create the master program, the individual projects, and their associated project sites.
Which four actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area, and arrange them in the correct order.
Answer:
Explanation: