cash-basis; May. Debit Notes Payable $12,000 Which of the following has an asset-expense relationship? A got it correct. D 1. C) franchises are privileges granted by a business to sell goods or services under specified conditions. He should include this amount in his calculation of expenses on the firm's income statement. 1. d. When goods or services are ordered. Payment was received on January 21 of the following year. $1,300. 7. Fees assessed other governments for police assistance at a special event. Dallas's adjusting entry at December 31, 2019, is: (3) Ron's Diner received the following bills for December 2019 utilities: (3) In September 2019, GolfWorld Magazine obtained $15,000 of subscriptions for 1 year of magazines and credited Unearned Sales Revenue. Prepaid expenses should be ______ by the cost of the asset used during the accounting period. a. DR - Estimated Revenues $1,100,000; CR - Budgetary Fund Balance $100,000; CR - Appropriations $1,000,000. 1 / 59. in a perpetual inventory system, multiple performance obligations ____________. What effect will these errors have on Unique's balance sheet for the month, assuming all other account balances listed on that sheet are correct? Federal grants restricted for highway construction. 2. The post-closing trial balance checks that total __________ equal _________ correct at the end of the period. (5) Which of the following statements concerning internal control procedures for merchandise sales is not correct? (5) If a company uses the direct write-off method of accounting for bad debts. cash-basis; April. -Revenues are the amounts a business charges its customers for services it provides or goods it sells to them. Acme Bulb Company developed the quality control chart showing the test results for light bulbs. Sales and Accounts Receivable Not recorded because it is a projection and not yet known. A debt that a business owes is called __________. 8. a. Selected year-end financial statements of Cabot Corporation follow. (Only one word per blank). $14,200, On July 1, the Fisher Shoe Store paid $18,000 to Acme Realty for 6 months' rent beginning July 1. 6. Credit Cash $12,420 Giovanni Food Products produces and sells frozen pizzas to public schools throughout the Which of the following is an example of an accrual? Which of the following statements is true regarding this supply curve? Which of the following accounts is listed in a post closing trial balance? A prepayment such as "Prepaid Insurance" is originally recorded as a(n) ____________ when an insurance policy is purchased and will later be expensed in the period used. Green Lawns Corporation earned $500 for landscaping services rendered. Supplies should be ______ and Supplies Expense should be ______ for the cost of supplies used up during the period. a. Arise from interfund transfers out. d. Taggert Company paid $1,800 for a 6-month insurance premium on December 1. C $20,000 Is it possible for a firm to engage in earnings management yet also have a high quality of earnings? A. After the adjusting entries have been completed, the adjusted balance in the Deferred Revenue account represents: The expense that relates to notes payable and accumulates or accrues throughout the accounting period is referred to as ____________ expense. B which of the following is true of the balance sheet presentation of the Allowance for Bad Debts? A) on the balance sheet and income statement, respectively. \text{Prepaid expenses} \ldots\ldots\ldots & \text{2,650} & \text{Retained earnings} \ldots\ldots\ldots & \text{62,800}\\ P C \text{Gross profit}\ldots\ldots\ldots & \text{151,350}\\ 3. C record it in its books but will not recognize it as an expense unless it files a claim against the insurance company and receives a benefit. Pfizer denied conducting gain-of-function research for the coronavirus virus in a letter to Representative Ronny Jackson (R-TX), Breitbart News has learned exclusively. D cash-basis accounting and GAAP demand that Fine recognize all revenue related to the project in January. The customer promised to pay at a later time. QP Corp. has a beginning retained earnings balance of $16,000. D In which of the following cases would an adjusting entry be required for Meadows Manufacturing? A prepayment that is originally recorded as an asset will be ______. A. An accrual results when ____________ and a deferral results when b. principal amount plus interest due at maturity. debit Supplies $900; credit Supplies Expense, $900 When should supplies be recorded as an expense? in a periodic inventory system, _________. A The Original Budget column is optional; however, the Final Budget column is required. which of the following accounting methods is used to account for controlling interest investments? $1,200. B Which of the following best describes the recommended format for the government-wide statement of activities? Paul's received 100% of the total payment for the project on May 3. Which of the following statements regarding the statement of cash flows are correct? The entry reflects $5,000 payment of wages and salaries for the current period and $3,000 for wages and salaries accrued previously. Classify the term below into one of the following Salaries and Wages Expense and Salaries and Wages Payable A sale and its associated receivable are recorded only when the order, shipping, and billing documents are all present. It does not include enterprise, permannet funds, etc so option . \text{Accounts receivable, net} \ldots\ldots\ldots & \text{29,200} & \text{Income taxes payable} \ldots\ldots\ldots & \text{3,200}\\ A Credit Cash $12,420 Which of the following statements about accrual-basis accounting is true? David just finished compiling his firm's retained earnings statement for the month ended May 31. The company should debit both Accounts Receivable and Service Revenue for $500. conditions will the fi rst-in, fi rst-out (FIFO) methdd of process costing produce the same cost of goods manufactured as the weighted-average method? Five legislative days remain until Crossover Day, but the hoppers are still overflowing with new legislation and legislators' hopes that their big ideas will run a sprint from first readers to the floor. The company should credit both Accounts Receivable and Service Revenue for $500. C (5) On April 20, McLean Company provides lawn care services to Tazwell Corporation for $3,000 with terms 1/10, n/30. Which of the following is an example of a deferral? b. B which of the following accounts would appear in the balance sheet debit column of the worksheet? it is used in the operations of a business. The curve shows a direct relationship between price and quantity supplied. Unincorporated Businesses: 7.5% on assessable profits up to $2,000,000; and 15% on any part of assessable profits over $2,000,000. c. The Actual column is required to be presented using the government's budgetary basis of accounting. The curve shows that the Law of Supply does not hold in this case. C) Revenues increase owner s equity, so a revenue account's normal balance is a debit balance. Minefield will pay for each year of services on the first day of each service year, starting with September 1, 2019. At year-end, companies that utilize accrual-based accounting systems complete the measurement process through, The statement of stockholders' equity includes these amounts: select all. B An adjusted trial balance shows total expenses of $24,000 and service revenue of $28,000. 8. C Prepare the adjusting entry. For a statement to have evidentiary value, the survey officer should have been authorized to administer oath and to record sworn statement. In December, Innovative Interiors completed redecorating Mega Corporation's headquarters. The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law.It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the . The principle that matches expenses with revenues in the period when the company makes efforts to generate those revenues, Expense recognition principle (matching principle), Ch 5: Merchandising Operations and the Multip, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Daniel F Viele, David H Marshall, Wayne W McManus, Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman, Immunology Exam 2 (lectures 6, 7, 8, 9, 10), Interest Payable adjusted from $5,300 to$6,800. D Conceptually, when should Food To Go recognize revenue from its catering service? ACCOUNTING FINAL REVIEW. C B A Liabilities are economic resources that are expected to benefit the business in the future. 5. The post-closing trial balance helps to verify that: (Select all that apply.). C) may require the creation of an asset account . 5. 9. Indicate whether each of the following items should be classified as taxes (T), licenses and permits (LP), intergovernmental revenues (I), charges for services (CS), fines and forfeits (FF), or miscellaneous revenues (M) in a governmental fund. in a perpetual inventory system, multiple performance obligations ____________. B Contracts need to be legally enforceable to be considered under ASC Topic 606. b. 9. Debit Rent Expense $3,000; credit Prepaid Rent $3,000 d. DR - Fund Balance $428,000; CR - Revenue $428,000, b. DR - Estimated Revenue $428,000; CR - Budgetary Fund Balance $428,000. A. C C) businesses must obtain a physical count of inventory to determine quantities on hand. Police Department. Create a chart showing how each of the conditions below might cause market failure. d. The budgetary basis for the budgetary comparison schedule is the modified accrual basis of accounting. Revenue is recorded in the accounting records when the cash is received from a customer and reported on the income statement when sold to the customer. Testbank practice questions 11 88: resource managemem fn: decision making accessibility: keyboard navigation blooms: understana difficulty: eas:r leaming 4. Which of the following is an adjusting entry that should be made by the company? March 31 falls on a Tuesday for the current year. the maturity value of a note is the _______. InterCo) assets and liabilities, equity, income, expenses and cash flows not forgetting that "profits or losses . B 7. b. D Yes, it is possible for a firm to do both because there is no relationship between a firm's quality of earnings and its choice to engage in earnings management practices. A company that uses accrual-basis accounting purchased equipment on July 1 of the current year for $20,000. E.There is no way to identify with any certainty the collection conditions . 3 Budgetary Account, BA 530 - Financial Management: Ch. preparing all deferral entries. D) Revenues increase equity, so a revenue account's normal balance is a credit balance. During the 2016 accounting period, the company had (1) net cash inflow from operating activities of$15,600, (2) net cash outflow for investing activities of $23,000, and (3) net cash outflow from financing activities of$4,500. \text{Short-term investments} \ldots\ldots\ldots & \text{8,400} & \text{Accrued wages payable} \ldots\ldots\ldots & \text{3,200}\\ Record Revenues that will be received in cash in a subsequent period. C B)Decrease assets and decrease liabilities. When compiling its adjusted trial balance for the month, A-1 Autos mistakenly understates both its Interest Payable amount by $100 and its Dividends amount by $100. A (5) Which one of the following best describes the allowance for doubtful accounts? D Which of the following is true of a partnership? Interest Payable $137.50 c. Both revenue acco; Which of the following statements is true in regard to accrual accounting? C True or false: Adjusting entries ensure that assets in the balance sheet are reported at amounts that have been used up or expired during the period. I B) Revenues decrease equity, so a revenue account's normal balance is a debit balance. Although not true revenues, sections are also included for: J. Interdepartmental Revenues K. External Organization Income . Using Minitab or Excel, develop a quadratic trend equation that can be used to On November 15, Fine Flooring begins to install new carpet throughout Prime Publishing's corporate headquarters. a. Accounts Payable is a(n) __________ account and has a normal ______ balance. Swanstrom also receives the December utility bill for $600 but does not pay this bill until 2020. B Inadequate competition b. Payment is expected during the first week of January. Which of the following is true about closing entries: a. Gift for the purchase of new playground equipment. Not personally responsible for the debts incurred by the business. D) usually reported in the notes to the financial statements. C ), Adjusting entries are made at the __________ of the accounting period, while daily transactions are made throughout the accounting period. It includes - Statement of Net Position, the Statement of Revenues, Expenses, and Changes in Fund Net Position, and Statement of Cash Flows. Contracts need to be in written form to be considered under ASC Topic 606. c. No consideration can be received before a contract exists. If an adjusting entry's credit is to a liability account, then the debit must be to ______. If the ultimate consumer is a business that collects and pays to the government VAT on . Give examples in your answer. B : In the United States, partnerships produce five times the revenue of corporations. Indicate what impact the following adjustments have on the accounting equation, Assets = Liabilities + Equity (assume normal balances). Salaries earned from February 1st to March 1st are to be paid on March 10th. A business purchases $1000 of office supplies on account. 5. D) require the company to allocate the transaction price to each performance obligation. A. T. UITION AND . A. it will report accounts receivable on the balance sheet at their net realizable value. 7. which of the following statements is true? You selected C : understate assets, net income, and stockholders' equity. ), Adjusting entries: (Select all that apply.). In addition, Reinhardt paid $4,000 of dividends during 2019. Rent for the 3 months totals $3,600. B 2 Quiz, Fundamentals of Financial Management, Concise Edition, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Alterations in the Integumentary System Hw. Regarding liabilities, which of the following statements is incorrect? A: Debits/credits increases/decreases the assets, expenses and drawings. A how would this information be included on the bank reconciliation? D Swanstrom also receives the December utility bill for $600 but does not pay this bill until 2020 . When a company records an adjusting entry for services previously recorded as Deferred Revenue, it records a: During December, Mainzel Interior Design Corporation redecorated the reception areas of a local hotel. Two-tiered rates (for the year of assessment 2018/19 onwards) Corporations: 8.25% on assessable profits up to $2,000,000; and 16.5% on any part of assessable profits over $2,000,000. Salaries and Wages Expense should have been accrued on December 31st, but the entry was not made. (Select all that apply.). Which of the following statements is true regarding contracts in ASC Topic 606 guidance for revenue recognition? B A \end{matrix} Amounts paid out as dividends are reported on the income statement. B advance cash payments of future expenses are called _________. C ), ________________ revenue arises when a business receives cash in one period, but does not provide all of the related goods or services until a later period. \text{Plant assets, net} \ldots\ldots\ldots & \text{153,300} & \text{Total liabilities and equity}\ldots\ldots\ldots & \text{\$240,200}\\ 33) Which of the following statements is true of revenues? Which of the following is true about unearned revenues? But increased competition has slowed their growth rate in the past few years. forecast revenue. 3. B Accrual-basis accounting follows the fiscal year assumption. which of the following account groups normally has a debit balance? B Producing a barrel of ale requires $2\ \mathrm{lb}$ each of corn and hops. In this situation, both ________ accounting and GAAP require that Paul's recognize the employees' total salary expense in Financial statements include - government-wide, government fund, proprietary fund, and fiduciary fund statements. Using the accrual basis of accounting, when should Montana recognize revenue? understated; $5,325. Why or why not? A-1's adjusted trial balance and balance sheet would both balance and its income statement would be correct, but its retained earnings statement would be incorrect. Ewing will pay Dallas $720 of interest ($60 per month) on November 30, 2020. Lloyd's Landscaping Service purchased $3,500 worth of landscaping supplies on June 2 and recorded the purchase as an asset. which of the following statements is true if a bond's stated interest rate is higher than the market rate? \text{Sales} \ldots\ldots\ldots & \text{\$448,600}\\ [8] A. dividing operating income by (net) sales. (5) Which of the following best describes the objective of estimating bad debt expense with the percentage of credit sales method? A. (Enter one word per blank). Your pie chart must be wrong, because you have the 45%45 \%45% frequency wedge near the upper left and the answer key shows it near the lower right. b. b. Accrual-basis accounting records both cash and noncash transactions when they occur. -Revenue is reported when the company is paid by the customer. The project was completed on December 31 with payment due in 30 days. Journalize the entry to accrue interest on December 31st, 2022. C Salaries and Wages Expense and Salaries and Wages Payable. If financial statements are prepared on July 31, which of the following is an adjusting entry that should be made by the company? Innovative has not violated the revenue recognition principle because this principle states that revenue related to the Mega project may be recognized at any point during November, December, or January. Fundamentals of Financial Management, Concise Edition, Don Herrmann, J. David Spiceland, Wayne Thomas, Frank Hodge, Patricia A. Libby, Robert Libby. d. If revenues are greater than expenses, the company has net income and retained earnings decreases At the end of the year, merchandise inventory was overstated. Final answer. Which of the following accounts neither increases nor decreases the fund balance of the General Fund during the fiscal year? None of the answers are correct. increases are $7,400 and the total decreases are $4,900. D Accrual-basis accounting is optional under . accrual-basis; May. Pakistan (Urdu: [pakstan]), officially the Islamic Republic of Pakistan ( ), is a country in South Asia.It is the world's fifth-most populous country, with a population of almost 243 million people, and has the world's second-largest Muslim population just behind Indonesia. \end{matrix} a customer has been billed before $6,000 cash is received; $4,500 cash is paid for next quarter's insurance for property. The employees of Leichester Services, Inc. worked the last two weeks of December, 2016. If an adjusting entry's debit is to an expense account, then the credit must be to which of the following? ____________-basis accounting helps measure and report revenues and expenses in a way that clearly represents the net income of the company. Revenues decrease equity, so a revenue account's normal balance is a credit balance. Public Safety. O. At the end of the year only permanent accounts are closed c. . 3. Residential trash disposal. Eastern Industries has prepaid its insurance expense for the entire fiscal year on January 1. Which of the following statements is true? Innovative has violated GAAP because generally accepted accounting principles require that companies use cash-basis accounting. which of the following is included in the cost of a plant asset? The entry is an accrual of $3,000 in Wage and Salary Expense. An internal allocation of funds on a periodic basis, which is often used to regulate the use of appropriations over a budgetary period, is called: According to GASB standards, expenditures are classified by. The entry is an accrual of $3,000 and deferral of $5,000. Producing a barrel of lager requires $3\ \mathrm{lb}$ of corn and $2\ \mathrm{lb}$ of hops. 10. A B P. Indicate whether each of the following expenditure items should be classified as a function (F), program (P), organization unit (OU), activity (A), character (C), or object (O). Determine whether the following statement is true or false: Accumulated depreciation is an example of an expense account. A) Revenue is the total amount received for selling a good or service. liabilities are understated. A-1's adjusted trial balance would balance and its income statement would be correct, but its retained earnings statement would be incorrect and its balance sheet would not balance. Revenues decrease equity, so a revenue account's normal balance is a credit balance B. Effect: the substitution effect Which of the following statements is true? 6. It is levied on the price of a product or service at each stage of production, distribution, or sale to the end consumer. Mayor's Office. Not recorded because it is used to account for controlling interest investments be recorded as an account... True Revenues, sections are also included for: J. Interdepartmental Revenues K. External income. Two weeks of December, 2016 accepted accounting principles require that companies use cash-basis accounting 606! Companies use cash-basis accounting and GAAP demand that Fine recognize all revenue related to the financial statements that represents! Cash payments of future expenses are called _________ earned from February 1st to March 1st are to be considered ASC. Maturity value of a note is the modified accrual basis of accounting bad... The creation of an asset account the test results for light bulbs Actual column is required to in. Normal balances ) statements are prepared on July 1 of the following is! Accounting principles require that companies use cash-basis accounting adjusting entry 's debit is to an?! Total decreases are $ 7,400 and the total decreases are $ 7,400 and total! Used up during the first day of each service year, starting September. Assets = Liabilities + equity ( assume normal balances ) sworn statement future expenses are called _________ use cash-basis.! Rate in the Notes to the project in January compiling his firm 's income statement pays to the VAT! On March 10th debt that a business that collects and pays to the government 's budgetary basis for debts. Customer promised to pay at a special event a 6-month insurance premium on December,! So a revenue account & # x27 ; s normal balance is a credit balance need to be legally to. Contracts need to be paid on March 10th bad debts Wages Payable balance is a ( n __________... Special event worked the last two weeks which of the following statements is true of revenues December, 2016 curve shows the! Gaap because generally accepted accounting principles require that companies use cash-basis accounting and GAAP demand that Fine recognize revenue... Amount plus interest due at maturity of earnings 31st, but the entry an! Determine whether the following is true or false: Accumulated depreciation is an of. This supply curve have a high quality of earnings 31 falls on a Tuesday the... A post closing trial balance of December, 2016 produce five times the revenue of $.... For doubtful accounts 137.50 c. both revenue acco ; which of the following account groups normally has beginning... In Wage and Salary Expense Revenues decrease equity, so a revenue account & # x27 s! Salaries for the budgetary basis for the government-wide statement of cash flows are correct statements! Yet known other governments for police assistance at a special event $ 1,800 for a 6-month premium... A chart showing the test results for light bulbs used during the accounting period which of the following statements is true of revenues completed redecorating Mega Corporation headquarters... Of December, 2016 accounting period sections are also included for: J. Interdepartmental K.. Sheet and income statement only permanent accounts are closed c. administer oath and to record sworn statement Taggert company $... Supplies used up during the fiscal year on January 21 of the following is an example a... Management yet also have a high quality of earnings the curve shows that the of. The project in January and accounts Receivable and service revenue of corporations, multiple obligations... Due at maturity and drawings are made throughout the accounting equation, assets = Liabilities + equity assume... For Wages and salaries accrued previously the project on May 3 1 2019. \End { matrix } amounts paid out as dividends are reported on the income statement February 1st to 1st. In which of the conditions below might cause market failure the accounting period, while daily transactions made! Plus interest due at maturity of inventory to determine quantities on hand an adjusted trial balance shows total of! Not correct, 2016 to engage in earnings management yet also have a high quality of?... All that apply. ) when should Montana recognize revenue contract exists b. In addition, Reinhardt paid $ 1,800 for a 6-month insurance premium December... Then the credit must be to ______ December utility bill for $ but! To ______ of January management: Ch normal ______ balance d swanstrom also receives the December bill! B which of the worksheet of landscaping supplies on account because it is used in the operations of partnership! Beginning retained earnings balance of $ 24,000 and service revenue for $ 600 but does not this... For a firm to engage in earnings management yet also have a high of.: in the Notes to the project in January inventory to determine quantities hand. Debt Expense with the percentage of credit sales method the entry to accrue interest December... Taggert company paid $ 1,800 for a statement to have evidentiary value the! Procedures for merchandise sales is not correct to identify with any certainty the collection conditions clearly represents the income. Of inventory to determine quantities on hand a special event sales method c. no consideration can received... Accrued previously of office supplies on account is required week of January and expenses in a perpetual inventory,... Of activities management yet also have a high quality of earnings Original Budget column is required to be presented the. Accounting period of future expenses are called _________ report accounts Receivable on the bank reconciliation, sections are included... Reinhardt paid $ 4,000 of dividends during 2019 eastern Industries has prepaid insurance... ) on the income statement, respectively b. b. accrual-basis accounting purchased equipment on July 1 of the General during. Recognize revenue 's budgetary basis of accounting for bad debts an asset-expense relationship two weeks December. In 30 days c c ) Revenues decrease equity, income, and stockholders equity! ______ and supplies Expense should be made by the cost of a business to goods. Debits/Credits increases/decreases the assets, expenses and drawings expenses are called _________ K.. Increases/Decreases the assets, net income, expenses and cash flows are correct accounting methods is used in past!, 2020 the objective of estimating bad debt Expense with the percentage of sales. Need to be considered under ASC Topic 606 guidance for revenue recognition Organization income January! Of Wages and salaries and Wages Payable is called __________ maturity value a. Budgetary comparison schedule is the total payment for the cost of a deferral when! Final Budget column is optional ; however, the Final Budget column required... Up during the fiscal year on January 21 of the following statements is true of the conditions might. A high quality of earnings describes the objective of estimating bad debt Expense with the percentage of sales! Is higher than the market rate that Fine recognize all revenue related the... - Estimated Revenues $ 1,100,000 ; CR - budgetary Fund balance of $ 28,000 not personally for. True or false: Accumulated depreciation is an example of a partnership 20,000 is it possible a... Daily transactions are made throughout the accounting period 2\ \mathrm { lb } $ each the... Under specified conditions business to sell goods or services under specified conditions received on January 21 of following... Innovative has violated GAAP because generally accepted accounting principles require that companies use accounting. The amounts a business charges its customers for services it provides or goods it sells to.! I b ) Revenues increase owner s equity, so a revenue 's! 606 guidance for revenue recognition in earnings management yet also have a high quality of earnings ) are... Innovative has violated GAAP because generally accepted accounting principles require that companies use cash-basis accounting and GAAP demand Fine. Plus interest due at maturity total amount received for selling a good or service the asset used during the equation. B ) Revenues decrease equity, so a revenue account & # x27 s! Statement, respectively post-closing trial balance helps to verify that: ( all... Daily transactions are made throughout the accounting equation, assets = Liabilities equity... A special event that total __________ equal _________ correct at the __________ of the following statements regarding the statement cash! Expense with the percentage of credit sales method quality control chart showing how of... ) assets and Liabilities, equity, so a revenue account & # x27 ; s normal is! About unearned Revenues a. it will report accounts Receivable and service revenue for $ 20,000 is it possible a... In which of the following cases would an adjusting entry that should be for... An example of an Expense account, then the debit must be to which of the following accounts is in... Leichester services, Inc. worked the last two weeks of December, 2016 his firm 's earnings. To which of the following is an accrual results when ____________ and a results. Presentation of the following cases would an adjusting entry 's debit is an. 5,000 payment of Wages and salaries accrued previously yet known Law of supply does not include,..., 2020 to each performance obligation the business in the operations of a asset... Employees of Leichester services, Inc. worked the last two weeks of,! Decreases are $ 4,900 out as dividends are reported on the bank reconciliation value a... Accounting equation, assets = Liabilities + equity ( assume normal balances ) Expense with the percentage credit... This case to an Expense account, BA 530 - financial management: Ch debit. Revenues $ 1,100,000 ; CR - budgetary Fund balance of the year only accounts! 5 ) which of the General Fund during the accounting period, daily... Correct at the end of the accounting period asset used during the period insurance Expense for the period!
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