Which of the Following Statements Is False

question 70

Multiple Choice

Which of the following statements is false?

• A)A positive net income results in an increase in retained earnings.
• B)The ending retained earnings balance from the retained earnings portion of the statement of stockholders' equity is reported on the balance sheet.
• C)The change in the cash balance on the statement of cash flows added to the beginning cash balance equals the ending cash balance.
• D)The dividends reported on the statement of stockholders' equity are also reported as dividend expense on the income statement.

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Definitions:

Inventory

The total amount of goods or materials held in stock by a business, available for sale or use in production.

Stockouts

Occurs when a product is not available in inventory for sale or use, leading to potential loss of sales and customer dissatisfaction.

Hybrid Strategies

Business tactics that combine elements of different traditional strategies, such as cost leadership and differentiation, to achieve competitive advantage.

Aggregate Planner

A tool or process used in production planning to determine the necessary resources and output levels over a specific time period.