Which of the Following Is NOT Considered to Be an Accounting

question 50

Multiple Choice

Which of the following is NOT considered to be an accounting change?

• A) change in accounting estimate
• B) change in the composition of the board of directors
• C) change in accounting policy
• D) correction of a prior period error

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Definitions:

Internal Transfers

The process or activity of moving employees from one position, department, or location to another within the same organization.

Road Construction

The process of building and maintaining roadways, including excavation, pavement, and infrastructure installation.

Employee Referrals

A recruiting strategy where current employees recommend prospective candidates for jobs within the organization.

Formal Referral Systems

a structured mechanism that encourages existing employees, customers, or partners to recommend qualified candidates for positions within the organization.