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NEW QUESTION: 1
An entity has made all necessary adjusting entries and is now closing its accounts for the period. Dividends of US 1 ...x!.000 were declared and distributed during the year. The entry to close the dividends account would be
A. Income Summary US $30,000 Dividends US $30,000
B. Retained earnings US $30,000 Dividends US $30,000
C. Dividends US $30,000 Income Summary US $30,000
D. Dividends US $30,000 Retained earnings US $30,000
Answer: B
Explanation:
Assuming an account entitled "dividends" or "dividends declared" is debited when dividends payable is credited on the declaration date, it must be closed at the end of the period. The balance in this account is closed directly to retained earnings. The effect of declaring and paying dividends is to reduce retained earnings, so the entry is a debit to retained earnings and a credit to dividends.

NEW QUESTION: 2
In an environment where most IT services have been outsourced, continuity planning is BEST controlled by:
A. continuity planning specialists.
B. outsourced service provider management
C. business management.
D. IT management,
Answer: A

NEW QUESTION: 3
Auxiliary panels are used in custom dashboards to display the following"
A. Static Image: For defining an uploaded image
B. All of the above
C. URL Image: For defining an image from a URL
D. HTML: For defining labels, hyperlinks, and other HTML-based text
Answer: D