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NEW QUESTION: 1
Cost allocation is the process of assigning indirect costs to a cost object. The indirect costs are grouped in cost pools and then allocated by a common allocation base to the cost
object. The base that is employed to allocate a homogeneous cost pool should.
A. Have a high correlation with the cost items in the cost pool as the sole criterion for selection.
B. Be a nonfinancial measure e.g., number of setups) because a nonfinancial measure is more objective.
C. Have a cause-and-effect relationship with the cost items in the cost pool.
D. Assign the casts in the pool uniformly to cost objects even if the cost objects use resources in a non uniform way.
Answer: C
Explanation:
A cost allocation base is the common denominator for systematically correlating indirect costs and a cost object. The cost driver of the indirect costs is ordinarily the allocation base. In a homogeneous cost pool, all cost should have the same or a similar cause-andeffect relationship with the cost allocation base.
NEW QUESTION: 2
You have a database named DB1.
You plan to create a stored procedure that will insert rows into three different tables. Each insert must use the same identifying value for each table, but the value must increase from one invocation of the stored procedure to the next.
Occasionally, the identifying value must be reset to its initial value.
You need to design a mechanism to hold the identifying values for the stored procedure to use.
What should you do?
More than one answer choice may achieve the goal. Select the BEST answer.
A. Create an identity column in each of the three tables. Use the same seed and the same increment for each table. Insert new rows into the tables by using the stored procedure. Use the DBCC CHECKIDENT command to reset the columns as needed.
B. Create a fourth table that holds the next value in the sequence. At the end each transaction, update the value by using the stored procedure. Reset the value as needed by using an UPDATE statement.
C. Create a sequence object that holds the next value in the sequence. Retrieve the next value by using the stored procedure. Reset the value by using an ALTER SEQUENCE statement as needed.
D. Create a sequence object that holds the next value in the sequence. Retrieve the next value by using the stored procedure. Increment the sequence object to the next value by using an ALTER SEQUENCE statement. Reset the value as needed by using a different ALTER SEQUENCE statement.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
* an application can obtain the next sequence number without inserting the row by calling the NEXT VALUE FOR function.
* ALTER SEQUENCE
Includes argument:
RESTART [ WITH <constant> ]
The next value that will be returned by the sequence object. If provided, the RESTART WITH value must be an integer that is less than or equal to the maximum and greater than or equal to the minimum value of the sequence object. If the WITH value is omitted, the sequence numbering restarts based on the original CREATE SEQUENCE options.
* CREATE SEQUENCE
Creates a sequence object and specifies its properties. A sequence is a user-defined schema bound object that generates a sequence of numeric values according to the specification with which the sequence was created. The sequence of numeric values is generated in an ascending or descending order at a defined interval and can be configured to restart (cycle) when exhausted.
Sequence Numbers
NEW QUESTION: 3
Which question is NOT true concerning Application Control?
A. Only specific records can be requested choice.
B. It limits end users of applications in such a way that only particular screens are visible.
C. Particular uses of the application can be recorded for audit purposes.
D. Is non-transparent to the endpoint applications so changes are needed to the applications involved.
Answer: D
Explanation:
Application control provides a transparent feeling to endpoint applications when changes are needed, this is one of the features of it. With application control you can audit certain use of the applications involved and only specify record of your choice. There is also the possibility to limit the end users applications to provide access to only certain screens. Check your CISSP documentation about Application Control.