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NEW QUESTION: 1
A company operates an integrated standard cost accounting system. The standard price of raw material A is S20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at S20 per litre.
During period 1. 100 litres of raw material A were purchased at an actual price of S21 per litre. During period
2. 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct?
A. An adverse material price variance should be recorded in the statement of profit or loss for period 1.
B. The raw material inventory at the end of period 2 should be valued at $20 per litre.
C. An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D. The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
E. The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
Answer: B,D

NEW QUESTION: 2
You are the business analyst for your organization and working with Tim to identify the assumptions within the business solution. Which one of the following is an assumption?
A. The software must cost less than $99 per license
B. The hardware must costs less than $450 per unit.
C. The vendor believes the hardware should arrive by December 1
D. The software must be compatible with Windows Vista
Answer: C
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 3
In Business Continuity Planning (BCP), what is the importance of documenting business processes?
A. Provides an understanding of the organization's interdependencies
B. Establishes and adopts ongoing testing and maintenance strategies
C. Defines who will perform which functions during a disaster or emergency
D. Provides senior management with decision-making tools
Answer: A