The West Miami system access list starts with 22 active users, adds 4, and removes 7. How many active users should remain?
Correct Answer
D) 19 users
Active users equal starting users plus additions less removals.
Why This Is the Correct Answer
Active users equal starting users plus additions less removals.
Why the Other Options Are Wrong
Option A: 26 users
26 users is above the supported result for user access count; it likely adds an unsupported amount or compares the wrong financial base.
Option B: 15 users
15 users is below the supported result for user access count; it likely uses the wrong base, period, or account bucket.
Option C: 11 users
11 users is below the supported result for user access count; it likely uses the wrong base, period, or account bucket.
Memory Technique
Controller Reviews money test: bucket before math for user access count.
Reference Hint
Open-book path: tab Contractor's Manual, 2025 to Business Administration, Accounting System Access Controls; use the stated business record or control rule to verify the answer.
More Business & Finance Questions
The Cedar Key subcontract closeout file requires 44 final releases, and 31 have been received. How many releases are missing?
A Florida GC prepaid $18,000 for annual insurance and expenses it evenly by month. After 7 months have expired, what prepaid asset remains?
The Winter Park bank review shows a bank balance of $124,600, book balance of $119,400, and known timing items of $3,200. What unexplained difference remains?
The Riverview bank review shows a bank balance of $87,500, book balance of $90,400, and known timing items of $1,600. What unexplained difference remains?
A Satellite Beach contractor had 4 separations during the quarter and an average headcount of 32. What turnover rate should HR report?
A Winter Park startup budgets monthly overhead of $61,500 and wants a 4-month operating reserve. What reserve should be funded?
A Royal Palm Beach customer account has unpaid approved invoices of $126,000. Company policy requires review when unpaid invoices exceed $100,000. What status applies?
A Wildwood contractor had 9 separations during the quarter and an average headcount of 60. What turnover rate should HR report?
A Clermont field group had 64 absence hours out of 1280 scheduled hours. What absence rate should be reported?
A Riviera Beach field group had 38 absence hours out of 950 scheduled hours. What absence rate should be reported?