1- Which of this is a good example of a cost center: a. A Kroger Supermarket

b. Apple Computers, Inc. c.

The jet engine division of General Electric

d. The English department of a university

2- Responsibility accounting systems:

a. Are primarily intended to determine who is at fault for errors

b. Should emphasize factors controllable by individual managers or groups

c. Should place significant pressure on managers to meet performance targets

d. Should always emphasize profit, a companys bottom line