A data file contains 'standing' or reference data such as customer names and addresses. What type of file is this?
A. Transaction file
B. Spreadsheet file
C. Key file
D. Master file
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Which branch of accounting is concerned with variance analysis?
A. Financial reporting
B. Management accounting
C. Treasury
D. Financial accounting
Two statements relating to integrated and interlocking accounting systems are shown below. Is each statement true or false?
A. Statement 1 is true, Statement 2 is false
Both statements are true
C. Statement 1 is false, Statement 2 is true
D. Both statements are false
A publishing company pays an author a royalty of $3 per book sold. What type of cost does this royalty expense represent?
A. Fixed
B. Mixed or semi-variable
C. Variable
D. Stepped
Which one of the following statements describes a fixed cost?
A cost which is easily controlled
B. A cost with a total cost value that changes in proportion with the level of activity
C. A cost with a constant cost per unit at varying levels of activity
D. A cost that is constant in total regardless of the level of activity
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