An enterprise-wide resource planning ERP) system integrates the organization's computerized subsystems and may also provide links to external parties. An advantage of ERP is that:

• A.The reengineering needed for its implementation should improve business processes.
• B.Customizing the software to suit the unique needs of the organization will facilitate upgrades.
• C.It can be installed by organizations of all sizes.
• D.The comprehensiveness of the system reduces resistance to change.

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The proper classification of noncurrent obligations scheduled to mature within 12 months of the balance sheet date but that are expected to be refinanced on a long-term basis should be to:

• A.Exclude all such obligations from the current liabilities classification.
• B.Include in the current liabilities classification those obligations that have actually been refinanced on a long-term basis after the balance sheet date but before the financial statements are authorized to be issued.
• C.Exclude from the current liabilities classification those obligations that have been refinanced on a long-term basis after the balance sheet date but before the financial statements are authorized to be issued.
• D.Exclude from the current liabilities classification those obligations management wishes to exclude because they intended to convert them to long-term obligations.

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Company A is a producer of citrus flavored dessert products. Its most popular product is its key, lime pies, which are made with many fine ingredients, including egg yolks. Company A also sells the egg whites that are left over from its production process. These egg whites are sold at any price that is greater than the cost of storing and delivering them. What is the pricing of the egg whites?

• A.By-product pricing.
• B.Captive-product pricing.
• C.Product-bundle pricing.
• D.Value pricing.

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What is the primary purpose of data and systems backup?

• A.To restore data and systems to a previous point in time after the occurrence of an incident
• B.To set the point in time to which systems and data must be recovered after the occurrence of an incident.
• C.To restore all data and systems immediately after the occurrence of an incident.
• D.To set the maximum allowable downtime to restore systems and data after the occurrence of an incident.

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Which of the following factors would reduce dissatisfaction for a management trainee but would not particularly motivate the trainee?

• A.Recognition.
• B.Promotion.
• C.A sense of achievement.
• D.An incremental increase in salary.

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