Kimball Gardens is a company that operates as two distinct businesses: one that sells lawn and garden products and one that markets booklets. Each business is called a ________

A) separate entity
B) strategic business unit (SBU)
C) cash cow
D) star
E) business portfolio

B

Business

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Which of the following is the best defense a CPA firm can assert in a suit for common law fraud resulting from preparation of a tax return?

A. Contributory negligence on the part of the client. B. A disclaimer contained in the engagement letter. C. Lack of privity. D. Lack of scienter.

Business

Which of the following best describes the data: grade point averages for athletes?

A) categorical B) quantitative C) qualitative D) relative frequency

Business