1.When a new accounting procedure is published,

A.it automatically replaces an existing accounting procedure in an existing joint operating agreement.

B.the parties of the joint operating agreement must agree to replace the existing accounting procedure with the new accounting procedure.

C.the parties of the joint operating agreement have to negotiate a new contract in response to the new procedure.

D.The accountant is legally bound to follow the accounting procedure as stated in the contract.

2.Which of the following management functions probably is NOT part of the first level supervision functions?

A.Responsibility for optimal resource utilization.

B.Planning and directing human resources.

C.Coordination of job priorities and approval of work procedures.

D.Oversight of sub-groups for field functions such as electrical, safety, environmental, telecommunications, which may have group or team leaders.