The purpose of an x-bar chart is to determine whether there has been a:
A) change in the dispersion of the process output.
B) change in the percent defective in a sample.
C) change in the central tendency of the process output.
D) change in the number of defects in a sample.
E) change in the AOQ.
C
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Which of the following is a change in accounting principle?
a. A change in the estimated service life of machinery b. A change from FIFO to LIFO c. A change from straight-line to double-declining-balance d. A change from FIFO to LIFO and a change from straight-line to double-declining- balance
Which of the following statements is correct with respect to GASB Statement No. 53 which establishes reporting requirements for governments entering into derivative instruments?
A) Changes in the value of hedge derivatives are deferred and reported in the Statement of Net Position. B) If a derivative is an investment derivative, the changes in the value of the derivative are deferred and reported in the Statement of Net Position. C) Statement No. 53 does not apply to proprietary funds. D) Statement No. 53 applies to government financial statements prepared using the modified accrual basis of accounting.