A Pest Control Company Using the Most Common Method of Promotional

question 68

Multiple Choice

A pest control company using the most common method of promotional budget planning is most likely to base its promotional budget on which of the following?

• A) A percentage of expect future sales revenue from pest control jobs
• B) Advertising costs incurred by related businesses within the same area
• C) Customer reviews of other pest control companies in the local market
• D) A detailed analysis of the requirements of the promotion objectives
• E) Survey data from customers regarding company promotion methods

Recognize the different periods associated with stock options such as vesting period and holding period.

Understand the accounting treatment for compensatory stock option plans.

Understand the arguments regarding the expense recognition of employee stock options.

Calculate diluted earnings per share including the impact of convertible securities.