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NEW QUESTION: 1
A building was purchased on 1 January 20X1 for $300,000 and had a useful economic life of 40 years. On
1 January 20X5 the building was revalued by a professional surveyor at $450,000. Directors decided to incorporate the revalued amount into the financial statements.
The accounting entries to record the initial revaluation of the building in the financial statements for the year ended 31 December 20X5 will be to debit building cost $150,000 and then:
A. debit accumulated depreciation $37,500 and credit revaluation reserve $187,500.
B. debit accumulated depreciation $30,000 and credit revaluation reserve $180,000.
C. credit accumulated depreciation $30,000 and credit revaluation reserve $120,000.
D. credit accumulated depreciation $37,500 and credit revaluation reserve $112,500.
Answer: B
NEW QUESTION: 2
You have been appointed project manager for a new project in your organization and must prepare a project management plan. You decide to prepare a WBS to show the magnitude and complexity of the work involved. No WBS templates are available to help you. To prepare the WBS, your first step should be to______________
A. Determine the key tasks to be performed
B. Determine the cost and duration estimates for each project deliverable
C. Identify the components of each project deliverable
D. Identify and analyze the deliverables and related work
Answer: D
Explanation:
Identifying and analyzing the deliverables and related work is the first step in the decomposition of a project. The deliverables should be defined in terms of how the project will be organized. For example, the major project deliverables may be used as the second level. [Planning] PMI@, PMBOK@ Guide, 2013, 128-129
NEW QUESTION: 3
{
"Version": "2012-10-17",
"Statement": [{
"Sid": "AllowUsersAllActionsForCredentials",
"Effect": "Allow",
"Action": [
"iam:*LoginProfile",
"iam:*AccessKey*",
"iam:*SigningCertificate*"
],
"Resource": ["arn:aws:iam:: 123412341234:user/${aws:username}"]
}]
}
A. Option C
B. Option D
C. Option B
D. Option A
Answer: B
Explanation:
Explanation
AWS Identity and Access Management is a web service which allows organizations to manage users and user permissions for various AWS services. If the organization (Account ID 123412341234. wants some of their users to manage credentials (access keys, password, and sing in certificates. of all IAM users, they should set an applicable policy to that user or group of users. The below mentioned policy allows the IAM user to modify the credentials of all IAM user's using only CLI, SDK or APIs. The user cannot use the AWS console for this activity since he does not have list permission for the IAM users.
{
"Version": "2012-10-17",
"Statement": [{
"Sid": "AllowUsersAllActionsForCredentials",
"Effect": "Allow"
"Action": [
"iam:*LoginProfile",
"iam:*AccessKey*",
"iam:*SigningCertificate*"
],
"Resource": ["arn:aws:iam::123412341234:user/${aws:username}"]
}]
}
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