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Exam Code: 1z0-997-21

Exam Name: Oracle Cloud Infrastructure 2021 Architect Professional

Version: V22.75

Q & A: 580 Questions and Answers

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NEW QUESTION: 1
1z0-997-21 Key Concepts
A. No
B. Yes
Answer: B

NEW QUESTION: 2
The errors cause the reported retained earnings at December 31. Year 4, to be:
A. Understated by US $18,000.
B. Overstated by US $25,000.
C. Overstated by US $32,000.
D. Overstated by US $65,000.
Answer: C
Explanation:
The Year 3 inventory error reversed in Year 4excluding tax considerations) and therefore had no effect on reported retained earnings at December 31. Year 4, The US $15,000 inventory error at year-end Year 4 and the failure to accrue US $10,000 of expenses for Year 4 both overstated retained earnings as well as 4 year profit The omission of US $7,000 of depreciation overstated Year 3 net income and Year 3 and Year .1 retained earnings. Hence, the net effect of the errors on December 31, Year 4, retained earnings was a US $32,000$0 + $15,000 + $7,000 + $10,000) overstatement.

NEW QUESTION: 3
1z0-997-21 Key Concepts
A. Option A
B. Option D
C. Option C
D. Option B
Answer: D

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