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Exam Code: ADA-C01 Dumps

Questions and Answers: 104

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NEW QUESTION: 1
What kind of automated checks are available for the FSV?
A. Check for incorrectly assigned accounts
B. Check the financial statement notes for non-noted item accounts
C. Check for accounts assigned to one side only
D. Check for duplicate item keys
Answer: A,C
Explanation:
The full list of checks is as follows:
- Accounts assigned to one side only
- Nonassigned accounts
- Incorrectly assigned accounts
The system doesn't need to check for duplicate keys because you can't create duplicate keys; you get an error before being able to save. Noted items don't go to the financial statement notes, and they don't show up at all on the financial statement.

NEW QUESTION: 2
Software was found to take much more time than the stated requirement of less than one second to save a
file. Upon investigation it was found that there was an unnecessary check inside a loop which was slowing
down the file-save operation. The software not being able to meet the desired response time is an example
of
A. It is not a defect
B. Defect
C. Error
D. Failure
Answer: D

NEW QUESTION: 3
A financial analyst with Smith, Kleen & Beetchnutty is examining shares of a publicly-traded specialty brewer. Assume the following information:
EPS: $1.83
ROE: 19.00%
Growth rate of dividends: 10.85%
Discount rate: 12.50%
Tax Rate 35%
Using this information, what is the dividend payout ratio for this specialty brewer? Further, what is the annual dividend?
A. 57.11%, $1.05
B. 42.90%, $1.05
C. 50.76%, $0.93
D. 38.13%, $0.70
E. 42.90%, $0.79
F. The answer cannot be determined from the information provided.
Answer: E
Explanation:
Explanation/Reference:
Explanation:
To determine the dividend payout ratio, the equation used to determine the growth rate of dividends must be manipulated. This equation is originally structured as follows:
{g = ROE (1 - Dividend Payout Ratio)}
In order to determine the Dividend Payout Ratio, the equation must be rearranged to the following: {(1 - Dividend Payout Ratio) = Growth Rate of Dividends / ROE}.
Imputing the given information into this equation will yield:
{(1 - Dividend Payout Ratio) = 0.1085/0.19)} = 0.57105
Finally, subtracting this answer from 1 will yield the answer of 42.90% for the dividend payout ratio.
(Remember that the original answer, 0.57105, is the retention rate, not the dividend payout ratio).
In order to determine the annual dividend, take the Dividend Payout Ratio, which was found to be 42.90%, and multiply this figure by the Earnings Per Share calculation, which is given as $1.83. This will yield an annual dividend of $0.785


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