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Exam Code: DCA
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Version: V22.75
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NEW QUESTION: 1
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List B represents the general accounting treatment required for these transactions. These treatments are:
* Cumulative effect approach - Include the cumulative effect of the adjustment resulting from the accounting change or error correction in the 1993 financial statements, and do not restate the 1992 financial statements.
* Retroactive or retrospective restatement approach - Restate the 1992 financial statements and adjust 1992 beginning retained earnings if the error or change affects a period prior to 1992.
* Prospective approach - Report 1993 and future financial statements on the new basis but do not restate 1992 financial statements.
Item to Be Answered
During 1993, Quo determined that an insurance premium paid and entirely expensed in 1992 was for the period January 1, 1992, through January 1, 1994.
List B (Select one)
A. Cumulative effect approach.
B. Prospective approach.
C. Retroactive or retrospective restatement approach.
Answer: C
NEW QUESTION: 2
Which Pages menu item allows you to create a line between floating objects that automatically
adjusts as you move the objects?
A. Insert > Shape
B. Insert > Hyperlink
C. Insert > Connection Line
Answer: A
NEW QUESTION: 3
Which option is not supported by an af:tablecomponent? (Choose the best answer.)
A. automatically switching a row to edit when the user clicks a row
B. grouping two columns under a single title
C. multiple row selection
D. expandable area for each row
E. turning off filtering for specific columns
F. nested af:tablefor each row
Answer: D
Explanation:
Explanation/Reference:
Incorrect Answers:
B: Column Groups
<af:column> tags can be nested to produce groups of columns. The header of a column group spans
across all the columns it contains.
E: The activeRowKey attribute is the row that is currently active on the client. In click-to-edit mode, the
active row will be made editable and is brought into view.
F: Valid values for columnSelection, whether columns in this table are selectable, is none, single, and
multiple.
References: http://docs.oracle.com/cd/E23943_01/apirefs.1111/e12419/tagdoc/af_table.html
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