Which of the following is NOT included in operating income?

A) Cost of goods sold
B) Sales
C) Taxes
D) Operating expenses

Answer: C

Business

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On December 31, 20D, the effect of recording an adjustment for interest of $1,200, which had accrued on a note payable would be

A. a decrease in stockholders' equity and decrease in an asset. B. a decrease in liabilities and increase in stockholders' equity. C. a decrease in stockholders' equity and an increase in liabilities. D. an increase in stockholders' equity and increase in an asset.

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A DFD created at the highest-level or summary view is referred to as a

A) process diagram. B) overview diagram. C) content diagram. D) context diagram.

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