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Question : 141. An August sales forecast projects 6,000 units going to be : 1251653

Accounting

 

 

141. An August sales forecast projects 6,000 units are going to be sold at a price of $10.50 per unit. The desired ending of units is 15% higher than the beginning inventory of 1,000 units.  Total August sales are anticipated to be:  
A. $67,500
B. $63,000
C. $60,000
D. $62,500

 

142. A department store has budgeted sales of 12,000 men’s suits in September.  Management wants to have 6,000 suits in inventory at the end of the month to prepare for the winter season. Beginning inventory for September is expected to be 4,000 units.  What is the dollar amount of the purchase of suits?  Each suit has a cost of $75. 
A. $900,000
B. $1,050,000
C. $1,350,000
D. $1,200,000

143. A sporting goods store purchased $7,000 of ski boots in October.  The store had $3,000 of ski boots in inventory at the beginning of October, and expects to have $2,000 of ski boots in inventory at the end of October to cover part of anticipated November sales.  What is the budgeted cost of goods sold for October? 
A. $10,000
B. $5,700
C. $8,000
D. $9,500

144. Truliant co. sells a product called Withall and has predicted the following sales for the first four months of the current year:
 

JanuaryFebruaryMarchApril

Sales in units1,7001,9002,1001,600

Ending inventory for each month should be 20% of next month’s sales, and the December 31 inventory is consistent with that policy.  How many units should be purchased in February?
 
A. 1,940
B. 1,800
C. 1,900
D. 1,850

145. Yadkin Valley’s April sales forecast projects that 6,000 units will sell at a price of $10.50 per unit.  The desired ending inventory is 30% higher than the beginning inventory, which was 1,000 units.  Budgeted purchases of units in April would be: 
A. 7,000 units
B. 6,000 units
C. 6,300 units
D. 7,300 units

146. Next year’s sales forecast shows that 20,000 units of Product A and 22,000 units of Product B are going to be sold for prices of $10 and $12, respectively.  The desired ending inventory of Product A is 20% higher than its beginning inventory of 2,000 units.  The beginning inventory of Product B is 2,500 units.  The desired ending inventory of B is 3,000 units.

Total budgeted sales of both products for the year would be: 
A. $42,000
B. $200,000
C. $264,000
D. $464,000

147. Next year’s sales forecast shows that 20,000 units of Product A and 22,000 units of Product B are going to be sold for prices of $10 and $12, respectively.  The desired ending inventory of Product A is 20% higher than its beginning inventory of 2,000 units.  The beginning inventory of Product B is 2,500 units.  The desired ending inventory of B is 3,000 units.

Budgeted purchases of Product A for the year would be: 
A. 22,400 units
B. 20,400 units
C. 20,000 units
D. 12,200 units

148. Next year’s sales forecast shows that 20,000 units of Product A and 22,000 units of Product B are going to be sold for prices of $10 and $12, respectively.  The desired ending inventory of Product A is 20% higher than its beginning inventory of 2,000 units.  The beginning inventory of Product B is 2,500 units.  The desired ending inventory of B is 3,000 units.

Budgeted purchases of Product B for the year would be: 
A. 24,500 units
B. 22,500 units
C. 26,500 units
D. 23,200 units

149. Heedy Company is trying to decide how many units of merchandise to order each month.  The company policy is to have 20% of the next month’s sales in inventory at the end of each month.  Projected sales for August, September, and October are 30,000 units, 20,000 units, and 40,000 units, respectively.  How many units must be purchased in September? 
A. 24,000
B. 18,000
C. 28,000
D. 22,000

150. If budgeted beginning inventory is $8,300, budgeted ending inventory is $9,400, and budgeted cost of goods sold is $10,260, budgeted purchases should be: 
A. $1,100
B. $9,300
C. $11,360
D. $11,250

151. When preparing the cash budget, all the following should be considered except: 
A. Cash receipts from customers.
B. Depreciation expense.
C. Cash payments to suppliers.
D. Cash payments for equipment.

152. Which of the following would not be used in preparing a cash budget for October? 
A. Beginning cash balance on October 1.
B. Budgeted salaries expense for October.
C. Estimated depreciation expense for October.
D. Budgeted sales and collections for October.

153. Southern Company is preparing a cash budget for April.  The company has $12,000 cash at the beginning of April and anticipates $30,000 in cash receipts and $34,500 in cash disbursements during April.  Southern Company has an agreement with its bank to maintain a cash balance of at least $10,000.  To maintain the $10,000 required balance, during April the company must: 
A. borrow $4,500.
B. borrow $2,500.
C. borrow $7,500.
D. borrow $5,000.

154. Tara Company’s budget includes the following credit sales for the current year:  September, $25,000; October, $36,000; November, $30,000; December, $32,000. Experience has shown that payment for the credit sales is received as follows:  15% in the month of sale, 60% in the first month after sale, 20% in the second month after sale, and 5% is uncollectible.  How much cash can Tara Company expect to collect in November as a result of current and past credit sales? 
A. $19,700
B. $28,400
C. $30,000
D. $31,100

155. A company’s history indicates that 20% of its sales are for cash and the rest are on credit.  Collections on credit sales are 20% in the month of the sale, 50% in the next month, 25% the following month, and 5% is uncollectible.  Projected sales for December, January, and February are $60,000, $85,000, and $95,000, respectively.  The February expected cash receipts from all current and prior credit sales is: 
A. $61,200
B. $57,000
C. $66,400
D. $90,250

156. Gilbert’s expects its September sales to be 20% higher than its August sales of $150,000.  Purchases were $100,000 in August and are expected to be $120,000 in  September.  All sales are on credit and are collected as follows: 30% in the month of the sale and 70% in the following month.  Merchandise purchases are paid as follows: 25% in the month of purchase and 75% in the following month.  The beginning cash balance on September 1 is $7,500.  The ending balance on September 30 would be: 
A. $61,500
B. $75,000
C. $72,300
D. $71,500

 

 

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July 1, 2023
    

 

 

61.              Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces.

B)London dispersion forces increase with increasing molecular size.

C)Dipole-dipole forces are present in all atoms and molecules.

D)In order for a pure substance to participate in hydrogen bonding, it must have hydrogen bonded to F, O, or N.

E)Intermolecular forces are much weaker than bonding forces.

 

62.              Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces for substances of similar molar mass.

B)London dispersion forces are present in all atoms and molecules.

C)Dipole-dipole forces increase with increasing molecular size.

D)Bonding forces are much stronger than intermolecular forces.

E)Hydrogen bonding is the reason for the abnormally high boiling point of water.

 

63.              Which choice correctly lists the intermolecular forces present in CH3NH2?

A)London forces only

B)dipole-dipole forces only

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)hydrogen bonding only

 

64.              Which choice correctly lists the intermolecular forces present in CH4?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

 

65.              Which choice correctly lists the intermolecular forces present in CH3Br?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

 

66.              Arrange the following substances in order of increasing boiling point:  CH3OH, CH4, CH3CH2OH, HOCH2CH2OH

A)CH3OH < CH4 < CH3CH2OH < HOCH2CH2OH B)CH4 < CH3OH < CH3CH2OH < HOCH2CH2OH C)CH4 < CH3OH < HOCH2CH2OH < CH3CH2OH D)CH3OH < CH4 < HOCH2CH2OH < CH3CH2OH E)HOCH2CH2OH < CH3CH2OH < CH3OH < CH4   67.              Arrange the following substances in order of increasing boiling point:  N2, H2, NH3, PH3 A)H2 < N2 < PH3 <  NH3D)N2 < PH3 <  NH3 < H2 B)N2 < H2 < PH3 <  NH3E)NH3 < PH3 <  N2 < H2 C)H2 < N2 < NH3 <  PH3   68.              Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, H2SD)NH3, PH3 B)CH3CH2OH, CH3OHE)Br2, Cl2 C)CH3COCH3, CH3CH2CH2OH   69.              Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, HClD)AsH3, PH3 B)CH3OH, CH4E)Cl2, Br2 C)CH3CH2CH2OH, CH3COCH3   70.              Which of the following statements regarding the liquid state is incorrect? A)Liquids are about 1000 times denser than gases. B)Liquids are normally about 90-95% as dense as their corresponding solid. C)The viscosity of a liquid is a measure of its resistance to flow. D)Molecules with high intermolecular forces will have high surface tension. E)Surface tension increases as temperature increases.    

default image
July 1, 2023
    

 

 

61.              Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces.

B)London dispersion forces increase with increasing molecular size.

C)Dipole-dipole forces are present in all atoms and molecules.

D)In order for a pure substance to participate in hydrogen bonding, it must have hydrogen bonded to F, O, or N.

E)Intermolecular forces are much weaker than bonding forces.

 

62.              Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces for substances of similar molar mass.

B)London dispersion forces are present in all atoms and molecules.

C)Dipole-dipole forces increase with increasing molecular size.

D)Bonding forces are much stronger than intermolecular forces.

E)Hydrogen bonding is the reason for the abnormally high boiling point of water.

 

63.              Which choice correctly lists the intermolecular forces present in CH3NH2?

A)London forces only

B)dipole-dipole forces only

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)hydrogen bonding only

 

64.              Which choice correctly lists the intermolecular forces present in CH4?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

 

65.              Which choice correctly lists the intermolecular forces present in CH3Br?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

 

66.              Arrange the following substances in order of increasing boiling point:  CH3OH, CH4, CH3CH2OH, HOCH2CH2OH

A)CH3OH < CH4 < CH3CH2OH < HOCH2CH2OH B)CH4 < CH3OH < CH3CH2OH < HOCH2CH2OH C)CH4 < CH3OH < HOCH2CH2OH < CH3CH2OH D)CH3OH < CH4 < HOCH2CH2OH < CH3CH2OH E)HOCH2CH2OH < CH3CH2OH < CH3OH < CH4   67.              Arrange the following substances in order of increasing boiling point:  N2, H2, NH3, PH3 A)H2 < N2 < PH3 <  NH3D)N2 < PH3 <  NH3 < H2 B)N2 < H2 < PH3 <  NH3E)NH3 < PH3 <  N2 < H2 C)H2 < N2 < NH3 <  PH3   68.              Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, H2SD)NH3, PH3 B)CH3CH2OH, CH3OHE)Br2, Cl2 C)CH3COCH3, CH3CH2CH2OH   69.              Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, HClD)AsH3, PH3 B)CH3OH, CH4E)Cl2, Br2 C)CH3CH2CH2OH, CH3COCH3   70.              Which of the following statements regarding the liquid state is incorrect? A)Liquids are about 1000 times denser than gases. B)Liquids are normally about 90-95% as dense as their corresponding solid. C)The viscosity of a liquid is a measure of its resistance to flow. D)Molecules with high intermolecular forces will have high surface tension. E)Surface tension increases as temperature increases.    

default image
July 1, 2023
    

 

 

61.              Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces.

B)London dispersion forces increase with increasing molecular size.

C)Dipole-dipole forces are present in all atoms and molecules.

D)In order for a pure substance to participate in hydrogen bonding, it must have hydrogen bonded to F, O, or N.

E)Intermolecular forces are much weaker than bonding forces.

 

62.              Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces for substances of similar molar mass.

B)London dispersion forces are present in all atoms and molecules.

C)Dipole-dipole forces increase with increasing molecular size.

D)Bonding forces are much stronger than intermolecular forces.

E)Hydrogen bonding is the reason for the abnormally high boiling point of water.

 

63.              Which choice correctly lists the intermolecular forces present in CH3NH2?

A)London forces only

B)dipole-dipole forces only

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)hydrogen bonding only

 

64.              Which choice correctly lists the intermolecular forces present in CH4?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

 

65.              Which choice correctly lists the intermolecular forces present in CH3Br?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

 

66.              Arrange the following substances in order of increasing boiling point:  CH3OH, CH4, CH3CH2OH, HOCH2CH2OH

A)CH3OH < CH4 < CH3CH2OH < HOCH2CH2OH B)CH4 < CH3OH < CH3CH2OH < HOCH2CH2OH C)CH4 < CH3OH < HOCH2CH2OH < CH3CH2OH D)CH3OH < CH4 < HOCH2CH2OH < CH3CH2OH E)HOCH2CH2OH < CH3CH2OH < CH3OH < CH4   67.              Arrange the following substances in order of increasing boiling point:  N2, H2, NH3, PH3 A)H2 < N2 < PH3 <  NH3D)N2 < PH3 <  NH3 < H2 B)N2 < H2 < PH3 <  NH3E)NH3 < PH3 <  N2 < H2 C)H2 < N2 < NH3 <  PH3   68.              Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, H2SD)NH3, PH3 B)CH3CH2OH, CH3OHE)Br2, Cl2 C)CH3COCH3, CH3CH2CH2OH   69.              Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, HClD)AsH3, PH3 B)CH3OH, CH4E)Cl2, Br2 C)CH3CH2CH2OH, CH3COCH3   70.              Which of the following statements regarding the liquid state is incorrect? A)Liquids are about 1000 times denser than gases. B)Liquids are normally about 90-95% as dense as their corresponding solid. C)The viscosity of a liquid is a measure of its resistance to flow. D)Molecules with high intermolecular forces will have high surface tension. E)Surface tension increases as temperature increases.    

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