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200-301 Exam Royal Pack

  • Exam Number/Code 200-301
  • Product Name Cisco Certified Network Associate Exam
  • Questions and Answers
  • 394 Q&As
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    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 A represents possible clarifications of these
    transactions as: a change in accounting principle, a change in accounting estimate, a correction of an
    error in previously presented financial statements, or neither an accounting change nor an accounting
    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 A (Select one)
    A. Correction of an error in previously presented financial statements.
    B. Change in accounting estimate.
    C. Neither an accounting change nor an accounting error.
    D. Change in accounting principal.
    Answer: A
    Choice "c" is correct. Expensing insurance premiums when paid (rather than allocating them to the
    periods benefited) is a correction of an error in previously presented financial statements.


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

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    Additional Information

    Exam Code 200-301
    Exam Name Cisco Certified Network Associate Exam
    Updated Jan 2, 2019
    Q & A 394 Q&As

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