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NEW QUESTION: 1
Which of the following Explanation: s most likely would satisfy an auditor who questions management
about significant debits to the accumulated depreciation accounts?
A. Plant assets were retired during the year.
B. Overhead allocations were revised at year-end.
C. The prior year's depreciation expense was erroneously understated.
D. The estimated remaining useful lives of plant assets were revised upward.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. A debit to accumulated depreciation decreases the balance in that account. The
retirement of plant assets necessitates the removal (decrease) of accumulated depreciation related to the
retired asset by debiting accumulated depreciation.
Choice "A" is incorrect. Remember that correction of an estimate is given prospective, not retroactive,
treatment. Therefore, there would not be any decrease in the accumulated depreciation taken in previous
years, although future credits would be lower than previous credits had been.
Choice "C" is incorrect. If the prior year's depreciation expense were understated (i.e., too low), the entry
to correct the error would be a credit to accumulated depreciation.
Choice "D" is incorrect. Revision of overhead allocations would not result in a debit to accumulated
depreciation.
NEW QUESTION: 2
A network technician has set up a firewall and entered only three rules allowing traffic on ports 21,110, and
25 to secure the network. Users are reporting they cannot access web pages using the URLs.
Which of the following can the technician do to correct the situation?
A. Add a rule to the end allowing port 137 and 66.
B. Add a rule to the end allowing port 143 and 22.
C. Add a rule to the end allowing port 445 and 173.
D. Add a rule to the end allowing port 80 and 53.
Answer: D
NEW QUESTION: 3
A. Option A
B. Option E
C. Option C
D. Option B
E. Option D
Answer: A,E
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