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accounting → accounting/accounting-quiz.md

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 ## Accounting
 
 #### Q1. Which statement is not an advantage of robotic process automation (RPA)?
+
 - [ ] Bots are more creative than humans
 - [ ] Bots do no need to take time off
 - [ ] Bots improve efficiency
-- [ ] Bots can eliminate human errors 
+- [ ] Bots can eliminate human errors
 
 #### Q2. What effect does a contra asset account have on a balance sheet?
+
 - [ ] A contra asset is not an accounting term
 - [ ] A contra asset has a credit balance and therefore a negative effect on total assets
 - [ ] A contra asset with a positive balance will increase overall liabilities
 - [ ] A contra asset has a debit balance and therefore a positive effect on total assets
 
 #### Q3. Internal controls may be preventative, detective, corrective, or directive. Which is a detective control?
+
 - [ ] data backups
 - [ ] physical inventory check
-- [ ] employee background checks 
-- [ ] physical locks on inventory warehouse 
-
+- [ ] employee background checks
+- [ ] physical locks on inventory warehouse
 
 #### Q4. On March 15, a business receives an invoice from the power company for utilities used in February. The retailer pays the invoice on April 1. The business uses accrual-based accounting. Which month should the business recognize the expense?
-- [ ] April 
+
+- [ ] April
 - [ ] March
-- [ ] no record required  
-- [ ] February  
+- [ ] no record required
+- [ ] February
+
+#### Q5. Which choice is a general guideline for adequate separation of duties to prevent both fraud and error?
 
-#### Q5. Which choice is a general guideline for adequate separation of duties to prevent both fraud and error? 
-- [ ] A person who has control over an asset should not safeguard that asset.   
+- [ ] A person who has control over an asset should not safeguard that asset.
 - [ ] A person who has temporary or permanent custody of an asset should not account for that asset.
-- [ ] A person who has record-keeping responsibility should not make journal entries. 
-- [ ] A person who has operational responsibility should not authorize transactions for the area. 
+- [ ] A person who has record-keeping responsibility should not make journal entries.
+- [ ] A person who has operational responsibility should not authorize transactions for the area.
+
+#### Q6. What does the cost of a unit of product under absorption costing method consist of?
 
-#### Q6. What does the cost of a unit of product under absorption costing method consist of?  
 - [ ] direct materials, direct and indirect labor, and fixed overhead
 - [ ] direct materials, indirect labor, and variable and fixed overhead
 - [ ] direct materials, direct labor, and both variable and fixed overhead
 - [ ] direct materials, direct and indirect labor, and variable overhead
 
-#### Q7. Which answer best describes accruals and deferrals?  
-- [ ] Accruals are past cash receipts and payments, while deferrals are expected future cash receipts and payments. 
-- [ ] Both accruals and deferrals are both expected future cash receipts and payments. 
-- [ ] Accruals are expected future cash receipts and payments, while deferrals are past cash receipts and payments. 
-- [ ] Both accruals and deferrals are not expected past cash receipts and payments. 
+#### Q7. Which answer best describes accruals and deferrals?
+
+- [ ] Accruals are past cash receipts and payments, while deferrals are expected future cash receipts and payments.
+- [ ] Both accruals and deferrals are both expected future cash receipts and payments.
+- [ ] Accruals are expected future cash receipts and payments, while deferrals are past cash receipts and payments.
+- [ ] Both accruals and deferrals are not expected past cash receipts and payments.
 
-#### Q8. What do you call a situation where more than one person collaborates to circumvent existing internal controls? 
-- [ ] assigned responsibility 
+#### Q8. What do you call a situation where more than one person collaborates to circumvent existing internal controls?
+
+- [ ] assigned responsibility
 - [ ] segregation of duties
 - [ ] fraud prevention
-- [ ] collusion 
+- [ ] collusion
 
 #### Q9. Which is not an example of an internal control activity?
+
 - [ ] review of manufacturing plan
 - [ ] segregation of duties
-- [ ] bank reconciliations 
-- [ ] approval process 
+- [ ] bank reconciliations
+- [ ] approval process
+
+#### Q10. Which budgeting approach request justification of all expenditures?
 
-#### Q10. Which budgeting approach request justification of all expenditures? 
 - [ ] zero-based budgeting
 - [ ] master budgeting
 - [ ] rolling budgets
-- [ ] bottom-up budgeting 
+- [ ] bottom-up budgeting
 
 #### Q11. What does the discontinued operations section of the income statement refer to?
-- [ ] disposal of a major product line or major geographical area of operations 
-- [ ] sale of unused or obsolete equipment and discontinued inventory 
-- [ ] a plant shutdown or decommissioning of a facility 
-- [ ] net income or loss for products completed and sold 
 
-#### Q12. How are the three financial statements (income, statement, balance sheet, and cash flow statement) linked? 
-- [ ] Only the assets are reflected in the cash flow statement, and the net income expenses correlate with the liabilities. 
-- [ ] The net income goes to retained earnings, but the cash flow remains independent. 
-- [ ] The gross profit goes to retained earning, and the shareholder equity total is added to the cash flow statement 
-- [ ] The net income goes to the retained earning and to the cash flow statement 
+- [ ] disposal of a major product line or major geographical area of operations
+- [ ] sale of unused or obsolete equipment and discontinued inventory
+- [ ] a plant shutdown or decommissioning of a facility
+- [ ] net income or loss for products completed and sold
+
+#### Q12. How are the three financial statements (income, statement, balance sheet, and cash flow statement) linked?
+
+- [ ] Only the assets are reflected in the cash flow statement, and the net income expenses correlate with the liabilities.
+- [ ] The net income goes to retained earnings, but the cash flow remains independent.
+- [ ] The gross profit goes to retained earning, and the shareholder equity total is added to the cash flow statement
+- [ ] The net income goes to the retained earning and to the cash flow statement
 
 #### Q13. Which is not one of the four perspectives of the balanced scorecard?
-- [ ] internal business 
-- [ ] learning and growth 
-- [ ] quantitative 
-- [ ] customer 
 
-#### Q14. What would be deducted from the balance per books when doing a bank reconciliation? 
-- [ ] deposits in transit 
+- [ ] internal business
+- [ ] learning and growth
+- [ ] quantitative
+- [ ] customer
+
+#### Q14. What would be deducted from the balance per books when doing a bank reconciliation?
+
+- [ ] deposits in transit
 - [ ] bank service fees
-- [ ] outstating checks 
+- [ ] outstating checks
 - [ ] electronic fund transfers/payments
 
-#### Q15. What situation could be the results of the three retails store employees sharing the same cash register? 
+#### Q15. What situation could be the results of the three retails store employees sharing the same cash register?
+
 - [ ] a thorough internal control activity
-- [ ] a violation of assignment of responsibility 
-- [ ] a violation of segregation of duties 
+- [ ] a violation of assignment of responsibility
+- [ ] a violation of segregation of duties
 - [ ] a support process to avoid fraud

microsoft-outlook/microsoft-outlook-quiz.md

@@ -483,11 +483,10 @@ D. Because you cannot create a search folder for a subfolder
 - [ ] Open your computer's Recycle Bin (Windows) or Trash (Mac).
 - [ ] Click the Undo button.
 
-
 #### Q67. You are viewing your calendar in work week view and see a thin horizonatal line running IEWING YOUR CALENDAR IN WORK WEEK VIEW AND SEE A THIN HORIZONTAL LINE RUNNING ACROSS ALL DAYS AT THE 2:30 P.M. POSITION. WHAT DOES THIS TELL YOU?
 
-
 #### Q68. You have a message in your Inbox that has a blue down arrow. What does it mean?
+
 - [ ] The message needs to finish downloading.
 - [x] The sender set the message priority to Low Priority.
 - [ ] A rule forwarded the message.