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NEW QUESTION: 1
The errors cause the reported profit for the year ending Deg-ember 31. Year 4, to be:
A. Understated by US $45,000.
B. Overstated by US $65,000.
C. Overstated by US $72,000.
D. Understated by US $28,000.
Answer: B
Explanation:
The effect of the understatement of the Year 3 year-end inventory beginning inventory for Year 4) was to overstate Year 4 profit by US $40,000. The reason is that beginning inventory is a component of cost of sales. The overstatement of the December 3 1, Year
4. Inventory overstated Year 4 net income by US $15,000 because the amounts in ending inventory are excluded from cost of sales. The understatement of Year 3 depreciation expense a nominal account) has no effect on Year 4 net income. Finally, the failure to accrue US $10,000 of expenses for Year 4 overstated Year 4 net income. The net effect of these Err-ors was a US $65,000$40,000 + $15,000 + $0 + $10,000) overstatement.
An audit of an entity has revealed the following four errors that have occurred but have not been corrected:
1.Inventory at December 31, Year 3: US $40,000, understated
2.Inventory at December 31. Year 4: US $15,000. overstated
3.Depreciation Ur Year 3: US $7,000. understated
4.Accrued expenses at December 31, Year 4: US $10,000, understated

NEW QUESTION: 2
By default, the McAfee Enterprise Security Manager (ESM) communicates with the McAfee Event
Receiver (ERC) and McAfee Enterprise Log Manager (ELM) over port
A. 443.
B. 21.
C. 23.
D. 22.
Answer: D

NEW QUESTION: 3



A. Option D
B. Option B
C. Option A
D. Option C
Answer: B

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