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unearned revenue before it is actually earned. There CompTIA Certification are many reasons that a firm would want to accrue revenue early, the main one being to increase profits. Also, any irregularities in the ratio over time should be carefully examined as it may be a red flag. Analyzing the above graph shows that Cisco has held a very consistent sales unearned revenue ratio. CASP This indicates that Cisco has not over stated revenue by recognizing revenues before they have been earned. On the other hand, Juniper Networks has several potential CASP it exam red flags over the last 5 years. The most likely cause of this inconsistency would come from Juniper overstating revenues in order to boost net profits for the year. 51 Net Sales Warranty Liabilities Juniper is the only one of the companies analyzed that has warranty liabilities. The ratio of net sales to warranty liabilities shows how much of a company s sales come from warranty sales. The higher this ratio the lower t.

Exam CodeExam NameVendorCertifications
CAS-002 CompTIA Advanced Security Practitioner (CASP) CompTIA CASP