The titles of supervisor, office manager, and group leader are examples of which level of management?
A) Top management
B) Middle management
C) First-line management
D) Operations management
E) Human resource management
Answer: C
Explanation: C) First-line managers spend most (but not all) of their time working with and supervising the employees who report to them.
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Mike is a CPA. Widget, Inc., is an accrual-basis taxpayer. In Year 3, while preparing Widget's Year 2 return, Mike discovered that Widget failed to include income on its Year 1 return that Widget received in Year 2 but that should have been included in income in Year 1 under the accrual method of accounting. What must Mike do?
A. Advise Widget of the error and the consequences of the error. B. Include the income on the Year 2 return. C. Refuse to prepare Widget's Year 2 return until Widget agrees to amend its Year 1 return to include the amount of income. D. Change Widget to the cash method of accounting.
Someone who owes a duty under a contract is an obligor
Indicate whether the statement is true or false