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NEW QUESTION: 1
The journal entry required to close the utilities expense account is
A. Utilities expense US $1,400 Income summary US $1,400
B. Utilities expense US $1,400 Retained earnings US $1,400
C. Rental expense US $1,400 Utilities expense US $1,400
D. Income Summary US $1,400 Utilities expense US $1,400
Answer: D
Explanation:
All income statement account balances are closed either to a summary account such as income summary or revenue and expense summary) or to retained earnings. The normal balance of an expense account is a debit. Thus, an expense account is credited in a closing entry.
NEW QUESTION: 2
A chief audit executive would most likely use risk assessment for audit planning because it provides:
A. A systematic process for assessing and integrating professional judgment about probable adverse conditions.
B. A listing of potentially adverse effects on the organization.
C. A list of auditable activities in the organization.
D. The probability that an event or action may adversely affect the organization.
Answer: A
NEW QUESTION: 3
Which of the following can be defined as a framework that supports multiple, optional authentication mechanisms for PPP, including cleartext passwords, challenge-response, and arbitrary dialog sequences?
A. Multilevel Authentication Protocol.
B. Challenge Handshake Authentication Protocol
C. Remote Authentication Dial-In User Service
D. Extensible Authentication Protocol
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Extensible Authentication Protocol (EAP) is defined as:
A framework that supports multiple, optional authentication mechanisms for PPP, including clear-text passwords, challenge-response, and arbitrary dialog sequences.
The Extensible Authentication Protocol (EAP) is a protocol for wireless networks that expands on authentication methods used by the Point-to-Point Protocol (PPP), a protocol often used when connecting a computer to the Internet. EAP can support multiple authentication mechanisms, such as token cards, smart cards, certificates, one-time passwords, and public key encryption authentication.
Incorrect Answers:
B: The definition in the question does not describe Challenge Handshake Authentication Protocol.
C: The definition in the question does not describe Remote Authentication Dial-In User Service.
D: The definition in the question does not describe Multilevel Authentication Protocol.
References:
http://www.sans.org/security-resources/glossary-of-terms/?pass=e
http://searchsecurity.techtarget.com/definition/Extensible-Authentication-Protocol-EAP