ACCOUNTING 201-Firt amintion (coneinued 7. AR oftho following we extern users ir financial scotirting infrmation a. stockholders lb, bondholders polestial investons d. managers e bank ereditors 8. Phosouncements of accounting principles by the Socurities and Eschange Commission: a. bulletins d. releases Int od tas pariod prescntation is primacly amather o a. valuation b. going concem e periodicity d allocation 10. A change in accounting entity is: a. a partnership becoming iecorporated b discovery of error in computing dep c. adjusting an allocation period from 6 years to 10 years d asing the method of straight-lie after switching from declining-balaece deprecialion method of depreciation Il. Operating cash flows would exclude . interest received b. dividends pid c. interest paid d. dividends received Cash a cash noet available for current operations b money market funds c. United States treasury bills d. Bank drafts A 13. A certification for accountants wbo work inside profit oriented firms is: a. CPA b. CIA c. CMA d. Neither is correct; the correct answer is