Which of the Following Is Not a Substantive Test of Details

question 47

Multiple Choice

Which of the following is not a substantive test of details for dividends?

• A)Calculation of the dividend payout ratio.
• B)Examination of the minutes of the board of directors' meetings for authorization of the dividend per share amount.
• C)Examination of the minutes of the board of directors' meetings for the dividend record date.
• D)Agreement of the dividend amount with the payment in the cash disbursements journal.

---

Definitions:

Gourmet Bread Base

A high-quality foundation ingredient for making artisanal and gourmet breads, often featuring unique flavors or premium components.

Marketing Mix

The collection of strategies or methods a business employs to advertise its brand or product within the marketplace, usually identified by the four Ps: Product, Price, Place, and Promotion.

Advertising

The work or field of generating promotional material to sell commercial products or services.

Instagram

A social media platform focused on photo and video sharing, enabling users to create content, engage with others, and follow accounts of interest.