ACCT 3130 Final Exam

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C: Order process

On a Balanced Scorecard, which is NOT included as a component? A: Financial performance B: Customer/Stakeholder C: Order process D: Organizational capacity

A: Text mining

What computerized technique would be used to perform sentiment analysis on an annual accounting report? A: Text miming B: Sentiment mining C: Textual analysis D: Decision trees

B: Key performance indicator

What does KPI stand for? A: Key performance index B: Key performance indicator C: Kep paired index D: Key paired indicator

A: Interval data

The Fahrenheit scale of temperature measurement would best be described as an example of: A: Interval data B: Discrete data C: Nominal data D: Continuous data

B: SAT scores

Which of the follow IS NOT a typical example of nominal data? A: Gender B: SAT scores C: Hair color D: Ethnic group

D: Which data are the easiest to access or least costly as a component?

According to the text, which of these are NOT helpful in refining a dashboard? A: Which metric are you using most frequently to help you make decisions? B: Are you downloading the data to do any additional analysis after working with the dashboard, and if so, can the dashboard be improved to save those extra steps? C: Are there any metrics that you do not use? If so, why aren't they helpful? D: Which data are the easiest to access or least costly as a component?

D: Normalization

Exhibit 4-8 gives chart suggestions for what data you'd like to portray. Those options include except: A: Relationship B: Comparison C: Distribution D: Normalization

B: Ordinal Data

Gold, silver, and bronze medals would be examples of: A: Nominal data B: Ordinal Data C: Structured data D: Test data

C: Standardized normal distribution

In the late 1960s, Ed Altman developed a model to predict if a company was at severe risk of going bankrupt. He called his statistic Altman's Z-score, now a widely used score in finance. Based on the name of the statistic, which statistical distribution would you guess this came from? A: Normal distribution B: Poisson distribution C: Standardized normal distribution D: Uniform distribution

B: The reader

Justin Zobel suggests that revising your writing requires you to "be egoless-ready to dislike anything you have previously written," suggesting that it is ____________ you need to please A: Yourself B: The reader C: The customer D: Your boss

B: Qualitative data

Line charts are not recommended for what type of data? A: Normalized data B: Qualitative data C: Continuous data D: Trend lines

D: Employee Capacity

On a Balanced Scorecard, which is NOT included as a component? A: Financial performance B: Customer/Stakeholder C: Internal Process D: Employee Capacity

B: Inventory turnover

The DuPont analysis of return on equity (ROE) includes all of the following component ratios EXCEPT: A: Asset turnover B: Inventory turnover C: Financial leverage D: Profit margin

C: Top left

The most important KPIs should be placed in the _________________ corner of the page even if we are not following a strategy map template. A: Bottom right B: Bottom left C: Top left D: Top right

D: Analytical procedures

What is considered an essential component of planning an audit and carrying out substantive testing that involves ratio analysis? A: Environmental analysis B: Competitive analysis C: Management integrity analysis D: Analytical procedures

C: Digital dashboard

What is defined as a new interactive report showing the most important metrics to help users understand how a company or an organization is performing? A: KPI B: Performance measure C: Digital dashboard D: Balanced scorecard

B: Performance measure

What is defined as any calculation measuring how an organization is performing, particularly when that measure is compared to a baseline? A: KPI B: Performance measure C: Digital dashboard D: Balanced scorecard

A: Scatter chart

What is the most appropriate chart when showing a relationship between two variables (according to exhibit 4-8)? A: Scatter chart B: Bar Chart C: Pie graph D: Histogram

D: Standardized metrics

What is the name of the output from data vendors to help compare companies using different XBRL tags for revenue? A: XBRL taxonomy B: Data assimilation C: Consonant tagging D: Standardized metrics

C: XBRL-GL

What is the term used to describe the process of assigning XBRL tags internally within a financial reporting/enterprise system? A: XBRL tagging B: XBRL taxonomy C: XBRL-GL D: XBRL dictionary

D: Solvency ratios

What type of ratios measure a firm's ability to pay its debts and stay in business? A: DuPont ratios B: Liquidity ratios C: Activity ratios D: Solvency ratios

C: Activity ratios

What type of ratios measure a firm's operating efficiency? A: DuPont ratios B: Liquidity ratios C: Activity ratios D: Solvency ratios

A: Total shareholder return

What would you consider to be Financial Performance KPIs? A: Total shareholder return B: Customer profitability score C: Market growth rate D: Klout score

A: Conversion rate

What would you consider to be Marketing KPIs? A: Conversion rate B: Six Sigma Level C: Employee Churn rate D: Customer engagement

A: Inventory shrinkage rate

What would you consider to be an Operational KPI? A: Inventory shrinkage rate B: Brand equity C: CAPEX to sales ratio D: Revenue per Employee

B: Communicate insights

Which stage of the IMPACT model (introduced in chapter 1) would use the use of sparklines fit? A: Track outcomes B: Communicate insights C: Address and refine results D: Perform test plan

D: Taxonomy

Which term defines and describes each XBRL financial element? A: Data dictionary B: Descriptive statistics C: XBRL-GL D: Taxonomy

A: Extensible Business Reporting Language

XBRL stands for: A: Extensible Business Reporting Language B: Extensive Business Reporting Language C: XML Business Reporting Language D: Excel Business Reporting Language

A: Ratio

_________________ data would be considered the most sophisticated type of data A: Ratio B: Interval C: Ordinal D: Nominal

D: Nominal

__________________ data would be considered the least sophisticated type of data A: Ratio B: Interval C: Ordinal D: Nominal


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