Which of the following options would MOST likely be considered a variable cost?

Changing accounting assumptions from year to year without having justifiable reasons for the changes is a departure from the accounting principle of:

A company paid $150,000 of income tax for 2013. During the year, the company recognized $80,000 of interest revenue from municipal bonds. Income from municipal bonds are tax exempt. The company's net deferred tax assets increased from $45,000 to $75,000. The income tax rate is 30 percent. What is the amount the company should report as its pretax accounting income for 2013?

Which of the following options would increase the willingness to pay for new cars in a country?

An entrepreneur starts a new business by opening a bank account in the name of this business and making a capital contribution of $10,000 from a personal savings account. This action would impact the accounting equation by increasing assets and: