Exhibit 20

question 67

Multiple Choice

Exhibit 20.3.A company which produces financial accounting software wants to offer better training to its customers.The training is intended to decrease the amount of time required to do complicated accounting calculations.For seven individuals,the amount of time (in minutes) to complete a complicated calculation is determined before and after completing the new training. Refer to Exhibit 20.3.For the Wilcoxon signed-rank test,the competing hypotheses are:

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Definitions:

Trust Agreement

A legal document establishing a trust and outlining the rules and guidelines that the trustees must follow in managing the trust assets for the benefit of the beneficiaries.

Present Value

The worth in present terms of a sum of money due in the future or sequences of cash receipts, using a given rate of return for discounting.

Discount Rate

The rate of interest applied to calculate the current value of future cash flows.

Cash Flows

The sum total of cash and assets similar to cash that shift into and out of a commercial establishment.