Depreciation calculation requires all except: A. Cost B. Residual Value C. Disposal date. D. Estimated total useful life to the present and future owners. 

a	Only C
b	Only B
c	Only D
d	Only A

Question 10

Effective internal control in a small company that has a small number of employees to permit proper segregation of responsibilities can be improved by: A. Employment of temporary personnel to aid in the separation of duties. B. Direct participation by the owner in key record keeping and control activities of the business. C. Engaging an accountant to perform monthly write-up work. D. Delegation of full, clear-cut responsibility for a separate major transaction cycle to each employee.

a	Only B
b	Only D
c	Only A
d	Only C