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NEW QUESTION: 1
Diane Corporation had 400 units of inventory on hand at July 1, 2002, costing $20 each. Purchases and sales of goods during the month of July were as follows:
July 12, 2002 Sales 200 units @ $40 July 15, 2002 Purchases 100 units @ $26 July 25, 2002 Purchases
3 00 units @ $28 July 30, 2002 Sales 200 units @ $40
Assume Diane Corporation does not maintain perpetual inventory records. According to a physical count,
4 00 units were on hand on July 31, 2002.
The cost of inventory at July 31, 2002, using the LIFO cost method, is:
A. $11,000
B. $9,500
C. $8,000
Answer: C
Explanation:
Using LIFO, the costs allocated to ending inventory will be the oldest costs. Therefore, if 400 units are remaining, the ending inventory value will be 400 @ $20 = $8,000.

NEW QUESTION: 2
What information is not explicitly confirmed between the two counterparties of a FX swap transaction using a MT 300?
A. The amount
B. Settlement information
C. The swap points
D. The rate
Answer: C

NEW QUESTION: 3
Scenario: AGEX Inc.
Please read this scenario prior to answering the question
AGEX is a large, global commodities trading company which has been growing rapidly through a series of acquisitions.
Each new business is performing well in its markets. However, the lack of integration between headquarters and the business units has increasingly caused problems in the handling of customer and financial information.
The inability to share information across businesses has resulted in lost opportunities to "leverage the synergies" that had been intended when the businesses were acquired. At present, each business unit maintains its own applications. Despite an earlier initiative to install a common application to manage customer, products, supplier, and inventory information, each business unit has different ways of defining each of these core elements and has customized the common application to the point where the ability to exchange information is difficult, costly, and error-prone.
As a result, AGEX has begun implementing a single Enterprise Resource Planning (ERP) system to consolidate information from several applications that exist across the lines of business. The Corporate Board is concerned that the new ERP system must be able to manage and safeguard customer information in a manner that meets or exceeds the legal requirements of the countries in which the company operates. This will be an increasingly important capability as the company expands its online services offered to clients and trading partners.
The CIO has formed an Enterprise Architecture department, and one of the primary goals in its charter is to coordinate efforts between the ERP implementation team and the business unit personnel who will be involved in the migration process. The CIO has also formed a cross-functional Architecture Review Board to oversee and govern the architecture.
After reviewing the available alternatives, and based on recommendations from the ERP vendor, AGEX has selected TOGAF 9 as the basis for its Enterprise Architecture program.
The CIO has endorsed this choice with the full support of top management.
Refer to the AGEX Inc. Scenario
You are serving as the Chief Architect.
As part of the process for establishing the Enterprise Architecture department, you have decided to create a set of principles to guide the activities.
You have been asked to recommend the best approach for this work.
Based on TOGAF 9, which of the following is the best answer?
A. You examine the mission statements for AGEX and each of its businesses, together with the corporate value statements. Based on that, you define a set of principles and review with the CIO.When developing the principles you ensure that they actively promote the alignment of IT with the business strategies and initiatives of AGEX. You then seek the endorsement of the CIO and senior management.
B. You gather information from credible industry sources in the commodities business. Based on that, you assess current trends and apply that to defining a set of principles that embody best practices.You select architecture principles that do not conflict with each other and that should be stable. You ensure that all the principles are realistic and avoid including principles that are obvious.
C. You define a set of principles that support the preferred best practices embodied in the Enterprise Architecture department charter. You publish the principles on the corporate intranet to ensure widespread acceptance and compliance.You then schedule regular periodic Compliance Assessments with individual business units to check that they have made satisfactory progress toward meeting the objectives and conditions embodied in the principles.
D. You examine the mission statements for AGEX and each of its businesses, together with the corporate value statements. Based on that, you work with the Architecture Review Board to define the principles.When developing the principles you ensure that they actively promote the alignment of IT with the AGEX business strategies. You then run a series of reviews with all the relevant stakeholders, including senior management, ensuring their support.
Answer: D