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What section of the Sarbanes-Oxley Act requires management to assess internal controls?
Answer
Section 404
In what year was the U.S. Securities and Exchange Commission established?
Answer
1934
What is the accounting term for spreading the cost of an intangible asset over its useful life?
Answer
Amortization
In double-entry accounting, what is the normal balance of a liability account?
Answer
Credit
What organization issues International Financial Reporting Standards?
Answer
International Accounting Standards Board (IASB)
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Latest trivia questions
What organization issues International Financial Reporting Standards?
Answer
International Accounting Standards Board (IASB)
What is the term for a company's own stock that it has repurchased from shareholders?
Answer
Treasury stock
What is the name of the accounting method that records revenue when cash is received?
Answer
Cash basis accounting
What 1934 US law created the Securities and Exchange Commission?
Answer
Securities Exchange Act of 1934
What is the accounting term for the cost of borrowing money?
Answer
Interest expense
Which accounting concept states that items should be recorded at their original cost?
Answer
Historical cost principle
What financial ratio is calculated as current assets divided by current liabilities?
Answer
Current ratio
In accounting, what does the acronym CPA stand for?
Answer
Certified Public Accountant