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  • Exam Code:HPE3-U01
  • Exam Name:Aruba Certified Network Technician Exam Exam
  • Total Questions:765 Questions and Answers
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NEW QUESTION: 1
Which is the correct order of the following four steps in the accounting cycle?
Step 1 Prepare adjusting journal entries
Step 2 Take a post-closing trial balance
Step 3 Prepare an adjusted trial balance
Step 4 Prepare reversing entries
A. 1, 2, 3, 4
B. 3, 1, 2, 4
C. 1, 3, 2, 4
D. 4, 1, 3, 2
Answer: C
Explanation:
The accounting cycle may be summarized as consisting of nine steps: record the period's transactions in the appropriate journals, post to the ledger(s) from the journals, prepare an unadjusted trial balance, prepare and post adjusting journal entries, prepare an adjusted trial balance, prepare the financial statements, prepare and post the closing entries take a post-closing trial balance and prepare reversing entries optional). On January 1, a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared. Several decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end. the parking and storage facility that was purchased for US $150,000 has a fair value of US $250,000. The physical flow of inventory is first in. first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year. maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000. 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales. None of the bad debts are expected to be recovered, given that 5% is the industry average level of bad debts. Total credit sales for the year were US $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.

NEW QUESTION: 2
Your main BW query contains a characteristic value variable with a replacement path from a query. When is the pre-query executed?
A. Each time the main query is executed, before the filter values are applied.
B. Directly after a predefined broadcasting event was triggered to calculate the pre-query.
C. Each time the main query is executed, after the filter values are applied.
D. Directly after data is loaded to the InfoProvider of the pre-query.
Answer: A

NEW QUESTION: 3
Which of the following statements would not be in violation of NASAA rules regarding the sale of
investment company shares?
I. "Investing your money in shares of this money market mutual fund is identical to putting your money in a
savings account at a bank, except the money market fund provides a higher return."
II. "Our U.S. government bond fund is invested only in government bonds issued by the U.S. government
and is, therefore, a risk-free investment."
III. "You are investing $22,000 in this fund today. The fund has a 5% load at this investment level, but if
you sign a letter of intent to invest another $3,000 within the next 13 months, your load will be reduced to
4 %. If something comes up and you can't invest the extra $3,000 within 13 months, you will only need to
pay the difference in the two loads."
A. III only
B. I and II only
C. I only
D. I, II, and III
Answer: A
Explanation:
Only Selection III would not violate NASAA rules regarding the sale of investment company
shares because it is the only true statement. If a fund has a breakpoint at $25,000 that triggers a reduced
front-end load and allows an investor to receive the reduced load charge if the investor signs a letter of
intent stipulating that the additional investment will be made within 13 months, the only penalty to the
investor who doesn't meet the breakpoint is payment of the difference in the two loads. Investing in shares
of a money market mutual fund is not identical to putting money in a savings account at a bank. The bank
account is insured by the FDIC in most cases; the money market mutual fund is not insured by the FDIC,
and the investor can lose money (although, to date, money market mutual funds have covered any losses
that they've experienced and not passed those losses onto their investors.) A U.S. government bond fund
that is invested only in U.S. government bonds is free from default-risk, but it is still subject to interest rate
risk. If interest rates increase, the value of the bonds in these funds-and therefore the fund itself-will
decrease.

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