5 Writing a query to identify trends in sales of a product by salesperson and by customer over the past 5 years is an example of which of which of the following?
a. Data mining
b. Responsibility accounting
c. Transaction processing
d. OLAP
6 Measures of cycle time would most likely appear in which part of the balanced scorecard?
a. Innovation and learning
b. Customer
c. Internal operation
d. Financial
7 Which of the following is an important part of the audit trail?
a. Journal vouchers
b. Flexible budgets
c. Trial balance
d. Data warehouse
8 An adjusting journal entry to record interest revenue that has been earned but not yet received is an example of which of the following?
a. Accrual
b. Deferral
c. Estimate
d. Revaluation
9 What is the new common business reporting computer language developed, in part, by the accounting profession called?
a. AML
b. XBRA
c. SQL
d. HTML
10 Which of the following graph design principles is most important for ensuring that financial data are accurately interpreted?
a. Including a title that summarizes the point of the graph
b. Attaching a title that summarizes the point of the graph
c. Starting the y-axis of the graph at zero
d. Using special-purpose graphing software