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A certification for accountants who work inside profit oriented firms is: CPA CIA CMA Neither is correct; the correct answer is Newly hired accountants in a public accounting firm are called: partners mangers staff accountants staff managers GAAP is an abbreviation for: generally authorized accounting procedures generally applied accounting procedures generally accepted auditing principles generally accepted accounting principles The proper classification for a leasehold obligation is: current liabilities long-term debt Property, Plant and Equipment Intangible Assets Neither is correct The proper classification of a series of notes to be collected annually over 6 years received in exchange for services performed is as follows: Other Long-Term Assets; each note Current Assets-1^st note; Other Long-Term Assets-Notes 2-6 Current Assets-for each note Current Assets-1^st note; Investments-Notes 2-6 Current Liability-1^st note; long term debt-notes 2 thru 6 On a cash flow statement, stock dividend distributable is classified as: operating activities-outflow b. investing activities-outflow financing activities-inflow financing activities-outflow non-cash transaction-is not reported on the cash flow statement