Question : 111. Accounts receivable arising from sales to customers amounted to $40,000 : 1246647

Accounting

111. Accounts receivable arising from sales to customers amounted to $40,000 and $31,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $120,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is A. $120,000.B. $129,000.C. $151,000.D. $111,000.

112. If accounts payable have increased during a period A. revenues on an accrual basis are less than revenues on a cash basis.B. expenses on an accrual basis are less than expenses on a cash basis.C. expenses on an accrual basis are the same as expenses on a cash basis.D. expenses on an accrual basis are greater than expenses on a cash basis.

113. In calculating cash flows from operating activities using the indirect method, a gain on the sale of equipment is A. added to net income.B. deducted from net income.C. ignored because it does not affect cash.D. not reported on a statement of cash flows.

114. Rogers Company reported net income of $35,000 for the year. During the year, accounts receivable increased by $7,000, accounts payable decreased by $3,000 and depreciation expense of $8,000 was recorded. Net cash provided by operating activities for the year is A. $53,000.B. $47,000.C. $33,000D. $37,000.

115. On the statement of cash flows, the cash flows from operating activities section would include A. receipts from the issuance of capital stockB. payment for interest on short-term notes payableC. payments for the acquisition of investmentsD. payments for cash dividends

116. The cost of merchandise sold during the year was $50,000. Merchandise inventories were $12,500 and $10,500 at the beginning and end of the year, respectively. Accounts payable were $6,000 and $5,000 at the beginning and end of the year, respectively. Using the direct method of reporting cash flows from operating activities, cash payments for merchandise total A. $49,000B. $47,000C. $51,000D. $53,000

117. Sales for the year were $600,000. Accounts receivable were $100,000 and $80,000 at the beginning and end of the year. Cash received from customers to be reported on the cash flow statement using the direct method is A. $700,000B. $600,000C. $580,000D. $620,000

118. Operating expenses other than depreciation for the year were $400,000. Prepaid expenses increased by $17,000 and accrued expenses decreased by $30,000 during the year. Cash payments for operating expenses to be reported on the cash flow statement using the direct method would be A. $353,000B. $413,000C. $447,000D. $383,000

119. Use the following selected account balances from the financial statements of the Washington Company to answer Questions 68 and 69:

Accounts Receivable, Jan. 1

$13,000

Accounts Receivable, Dec. 31

9,000

Accounts Payable, Jan 1

4,000

Accounts payable Dec. 31

7,000

Merchandise Inventory, Jan 1

10,000

Merchandise Inventory, Dec 31

15,000

Sales

56,000

Cost of Goods Sold

31,000

The Washington Company uses the direct method to calculate net cash flow from operating activities. Cash collections from customers are A. $56,000B. $52,000C. $60,000D. $45,000

120. Use the following selected account balances from the financial statements of the Washington Company to answer Questions 68 and 69:

Accounts Receivable, Jan. 1

$13,000

Accounts Receivable, Dec. 31

9,000

Accounts Payable, Jan 1

4,000

Accounts payable Dec. 31

7,000

Merchandise Inventory, Jan 1

10,000

Merchandise Inventory, Dec 31

15,000

Sales

56,000

Cost of Goods Sold

31,000

The Washington Company uses the direct method to calculate net cash flow from operating activities. Cash paid to suppliers is A. $39,000B. $33,000C. $29,000D. $23,000

121. Income tax was $400,000 for the year. Income tax payable was $30,000 and $40,000 at the beginning and end of the year. Cash payments for income tax reported on the cash flow statement using the direct method is A. $400,000B. $390,000C. $430,000D. $440,000

122. Free cash flow is A. all cash in the bankB. cash from operationsC. cash from financing, less cash used to purchase fixed assets to maintain productive capacity and cash used for dividendsD. cash flow from operations, less cash used to purchase fixed assets to maintain productive capacity and cash used for dividends

123. Free cash flow is cash from operations, less cash for A. dividends and cash for fixed assets needed to maintain productivityB. dividends and cash to redeem bonds payableC. fixed assets needed to maintain productivityD. dividends, cash for fixed assets needed to maintain productivity, and cash to redeem bonds payable

124. The cost of merchandise sold during the year was $45,000. Merchandise inventories were $13,500 and $10,500 at the beginning and end of the year, respectively. Accounts payable were $7,000 and $5,000 at the beginning and end of the year, respectively. Using the direct method of reporting cash flows from operating activities, cash payments for merchandise total A. $46,000B. $44,000C. $50,000D. $40,000

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July 1, 2023

Quiz 5

Question 1

1 out of 1 points

The writer of the Gospel of John identifies himself only as “the disciple Jesus loved.”

Question 2

1 out of 1 points

A slave’s birth was unimportant, so Mark does not include the birth of Christ.

Question 3

1 out of 1 points

The last twelve verses of Mark are included in the KJV but modern translations like the NASB, NKJV, ESV, HCSB, and NIV usually use footnotes or a combination of footnotes and brackets to indicate that some manuscripts lack the verses.

Question 4

1 out of 1 points

Which of the following is not a miracle that Jesus performed?

Question 5

1 out of 1 points

Which of the following books are Pauline Epistles?

Question 6

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 7

1 out of 1 points

The New Testament consists of twenty-seven books that were written in Koine Greek or common Greek.

Question 8

0 out of 1 points

Jesus asked James three times, “Do you love Me?” Upon Peter’s positive confession Jesus recommissioned him to service.

Question 9

1 out of 1 points

All of Jesus’ activity in Mark focus on His Judean ministry with the final week focused exclusively on activities in Jerusalem.

Question 10

1 out of 1 points

Because Matthew, Mark, and Luke have more stories in common with one another, these three Gospels are called the “_____________ Gospels.”

Question 11

0 out of 1 points

Which of the following books are General Epistles

Question 12

0 out of 1 points

Which of the following is not a parable of Jesus?

Question 13

1 out of 1 points

According to the Gospel of John Jesus’ mission to the Jews was highlighted by seven miraculous signs. One of these signs is

Question 14

1 out of 1 points

During Jesus’ post-resurrection appearances He comforted Mary, convinced Thomas of His resurrection, and reassured Peter that he was forgiven for denying Him.

Question 15

0 out of 1 points

John addresses his Gospel to Theophilus who may have been a Roman official or a nobleman who recently became a Christian.

Question 16

0 out of 1 points

Matthew’s Gospel opens with the genealogy of Jesus traced all the way back through King David and concluding with Isaac who was the child of promise.

Question 17

1 out of 1 points

The Acts of the Apostles covers the time from Pentecost to Paul’s imprisonment.

Question 18

0 out of 1 points

Mark recounts nearly _______ miracles of Jesus.

Question 19

1 out of 1 points

John sees prophetic fulfillment in the fact that when they pierced Jesus’ side with a spear both blood and water came out at once.

Question 20

0 out of 1 points

Matthew’s portrait of Christ is that of

Question 21

1 out of 1 points

In the Gospels, __________, Paul’s physician-missionary, writes with the Greek mentality in view.

Question 22

1 out of 1 points

The content of the New Testament Letters is doctrinal and personal.

Question 23

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 24

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 25

1 out of 1 points

In John 3 Jesus met _______________, a Jewish ruler in Jerusalem, to whom He explains what it means to be “born again.”

Question 26

1 out of 1 points

At his crucifixion Jesus asked for a drink. John view this as a prophetic fulfillment.

Question 27

1 out of 1 points

Which of the following is not a parable of Jesus?

Question 28

1 out of 1 points

The book of Revelation was written by John on the island of

Question 29

1 out of 1 points

In contrast to the Synoptic Gospels, the Gospel of John focuses more on the seven _________________ of Christ.

Question 30

1 out of 1 points

Matthew’s Gospel describes five extended teaching sessions, which are arranged in five major discourses. This was done so that readers could better follow what Jesus said about specific subjects.

Question 31

1 out of 1 points

John wants Theophilus and other readers to “know the certainty of the things about which you have been instructed.”

Question 32

1 out of 1 points

Matthew originally crafted this Gospel for a group of Christians who needed to become more familiar with the Old Testament.

Question 33

1 out of 1 points

The Gospel of Matthew provides some of Jesus’ most prominent sermons, parables, and miracles, plus a record of important messages such as the Sermon on the Mount, the parables of the kingdom, and the Olivet Discourse.

Question 34

1 out of 1 points

In the Gospels, _________, the travel companion of Paul and Peter, writes for the Roman mind.

Question 35

1 out of 1 points

Because Luke was a physician, there seems to be an interest in sickness and healing in the Third Gospel.

Question 36

1 out of 1 points

The book of Acts begins with the ascension of Christ and His commission to the apostles to take the gospel message from Jerusalem to the rest of the world.

Question 37

1 out of 1 points

According to our textbook, Mark’s theological purpose was to explain the most significant life in all of human history.

Question 38

1 out of 1 points

The Mark who authored the Gospel of Mark is not the John Mark that Paul did not want to take with him on his second missionary journey.

Question 39

1 out of 1 points

All the authors of the New Testament were Jews, with the possible exception of the Roman citizen Paul.

Question 40

1 out of 1 points

According to our textbook, the book of Revelation is written in apocalyptic symbolism and makes use of numbers, animals, and colors as graphic symbols of prophetic realties.

Question 41

0 out of 1 points

The typical letters of the Greco-Roman period included an address, a greeting, a body, and a conclusion.

Question 42

1 out of 1 points

Matthew’s Gospel names no audience for its message other than that which is implied in its Great Commission. Its message was ultimately intended to go to “all nations.”

Question 43

0 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 44

0 out of 1 points

Which of the following is not a parable of Jesus?

Question 45

1 out of 1 points

Jesus was buried in a new tomb by Nicodemus and Joseph of Arimathea.

Question 46

1 out of 1 points

In the Gospels, _____________, the Hebrew tax collector, writes for the Hebrew mind.

Question 47

1 out of 1 points

There is no purposeful arrangement to the letters as they are presented in the New Testament.

Question 48

0 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 49

1 out of 1 points

Mark’s writing is action packed, forceful, fresh, vivid, dramatic, realistic, graphic, simple, direct, swift, rough, brief, and to the point.

Question 50

0 out of 1 points

Mark’s portrait of Christ is that of

July 1, 2023

Quiz 5

Question 1

1 out of 1 points

The writer of the Gospel of John identifies himself only as “the disciple Jesus loved.”

Question 2

1 out of 1 points

A slave’s birth was unimportant, so Mark does not include the birth of Christ.

Question 3

1 out of 1 points

Question 4

1 out of 1 points

Which of the following is not a miracle that Jesus performed?

Question 5

1 out of 1 points

Which of the following books are Pauline Epistles?

Question 6

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 7

1 out of 1 points

The New Testament consists of twenty-seven books that were written in Koine Greek or common Greek.

Question 8

0 out of 1 points

Jesus asked James three times, “Do you love Me?” Upon Peter’s positive confession Jesus recommissioned him to service.

Question 9

1 out of 1 points

All of Jesus’ activity in Mark focus on His Judean ministry with the final week focused exclusively on activities in Jerusalem.

Question 10

1 out of 1 points

Because Matthew, Mark, and Luke have more stories in common with one another, these three Gospels are called the “_____________ Gospels.”

Question 11

0 out of 1 points

Which of the following books are General Epistles

Question 12

0 out of 1 points

Which of the following is not a parable of Jesus?

Question 13

1 out of 1 points

According to the Gospel of John Jesus’ mission to the Jews was highlighted by seven miraculous signs. One of these signs is

Question 14

1 out of 1 points

During Jesus’ post-resurrection appearances He comforted Mary, convinced Thomas of His resurrection, and reassured Peter that he was forgiven for denying Him.

Question 15

0 out of 1 points

John addresses his Gospel to Theophilus who may have been a Roman official or a nobleman who recently became a Christian.

Question 16

0 out of 1 points

Matthew’s Gospel opens with the genealogy of Jesus traced all the way back through King David and concluding with Isaac who was the child of promise.

Question 17

1 out of 1 points

The Acts of the Apostles covers the time from Pentecost to Paul’s imprisonment.

Question 18

0 out of 1 points

Mark recounts nearly _______ miracles of Jesus.

Question 19

1 out of 1 points

John sees prophetic fulfillment in the fact that when they pierced Jesus’ side with a spear both blood and water came out at once.

Question 20

0 out of 1 points

Matthew’s portrait of Christ is that of

Question 21

1 out of 1 points

In the Gospels, __________, Paul’s physician-missionary, writes with the Greek mentality in view.

Question 22

1 out of 1 points

The content of the New Testament Letters is doctrinal and personal.

Question 23

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 24

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 25

1 out of 1 points

In John 3 Jesus met _______________, a Jewish ruler in Jerusalem, to whom He explains what it means to be “born again.”

Question 26

1 out of 1 points

At his crucifixion Jesus asked for a drink. John view this as a prophetic fulfillment.

Question 27

1 out of 1 points

Which of the following is not a parable of Jesus?

Question 28

1 out of 1 points

The book of Revelation was written by John on the island of

Question 29

1 out of 1 points

In contrast to the Synoptic Gospels, the Gospel of John focuses more on the seven _________________ of Christ.

Question 30

1 out of 1 points

Matthew’s Gospel describes five extended teaching sessions, which are arranged in five major discourses. This was done so that readers could better follow what Jesus said about specific subjects.

Question 31

1 out of 1 points

John wants Theophilus and other readers to “know the certainty of the things about which you have been instructed.”

Question 32

1 out of 1 points

Matthew originally crafted this Gospel for a group of Christians who needed to become more familiar with the Old Testament.

Question 33

1 out of 1 points

Question 34

1 out of 1 points

In the Gospels, _________, the travel companion of Paul and Peter, writes for the Roman mind.

Question 35

1 out of 1 points

Because Luke was a physician, there seems to be an interest in sickness and healing in the Third Gospel.

Question 36

1 out of 1 points

The book of Acts begins with the ascension of Christ and His commission to the apostles to take the gospel message from Jerusalem to the rest of the world.

Question 37

1 out of 1 points

According to our textbook, Mark’s theological purpose was to explain the most significant life in all of human history.

Question 38

1 out of 1 points

The Mark who authored the Gospel of Mark is not the John Mark that Paul did not want to take with him on his second missionary journey.

Question 39

1 out of 1 points

All the authors of the New Testament were Jews, with the possible exception of the Roman citizen Paul.

Question 40

1 out of 1 points

According to our textbook, the book of Revelation is written in apocalyptic symbolism and makes use of numbers, animals, and colors as graphic symbols of prophetic realties.

Question 41

0 out of 1 points

The typical letters of the Greco-Roman period included an address, a greeting, a body, and a conclusion.

Question 42

1 out of 1 points

Matthew’s Gospel names no audience for its message other than that which is implied in its Great Commission. Its message was ultimately intended to go to “all nations.”

Question 43

0 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 44

0 out of 1 points

Which of the following is not a parable of Jesus?

Question 45

1 out of 1 points

Jesus was buried in a new tomb by Nicodemus and Joseph of Arimathea.

Question 46

1 out of 1 points

In the Gospels, _____________, the Hebrew tax collector, writes for the Hebrew mind.

Question 47

1 out of 1 points

There is no purposeful arrangement to the letters as they are presented in the New Testament.

Question 48

0 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 49

1 out of 1 points

Mark’s writing is action packed, forceful, fresh, vivid, dramatic, realistic, graphic, simple, direct, swift, rough, brief, and to the point.

Question 50

0 out of 1 points

Mark’s portrait of Christ is that of

July 1, 2023

Quiz 5

Question 1

1 out of 1 points

The writer of the Gospel of John identifies himself only as “the disciple Jesus loved.”

Question 2

1 out of 1 points

A slave’s birth was unimportant, so Mark does not include the birth of Christ.

Question 3

1 out of 1 points

Question 4

1 out of 1 points

Which of the following is not a miracle that Jesus performed?

Question 5

1 out of 1 points

Which of the following books are Pauline Epistles?

Question 6

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 7

1 out of 1 points

The New Testament consists of twenty-seven books that were written in Koine Greek or common Greek.

Question 8

0 out of 1 points

Jesus asked James three times, “Do you love Me?” Upon Peter’s positive confession Jesus recommissioned him to service.

Question 9

1 out of 1 points

All of Jesus’ activity in Mark focus on His Judean ministry with the final week focused exclusively on activities in Jerusalem.

Question 10

1 out of 1 points

Because Matthew, Mark, and Luke have more stories in common with one another, these three Gospels are called the “_____________ Gospels.”

Question 11

0 out of 1 points

Which of the following books are General Epistles

Question 12

0 out of 1 points

Which of the following is not a parable of Jesus?

Question 13

1 out of 1 points

According to the Gospel of John Jesus’ mission to the Jews was highlighted by seven miraculous signs. One of these signs is

Question 14

1 out of 1 points

During Jesus’ post-resurrection appearances He comforted Mary, convinced Thomas of His resurrection, and reassured Peter that he was forgiven for denying Him.

Question 15

0 out of 1 points

John addresses his Gospel to Theophilus who may have been a Roman official or a nobleman who recently became a Christian.

Question 16

0 out of 1 points

Matthew’s Gospel opens with the genealogy of Jesus traced all the way back through King David and concluding with Isaac who was the child of promise.

Question 17

1 out of 1 points

The Acts of the Apostles covers the time from Pentecost to Paul’s imprisonment.

Question 18

0 out of 1 points

Mark recounts nearly _______ miracles of Jesus.

Question 19

1 out of 1 points

John sees prophetic fulfillment in the fact that when they pierced Jesus’ side with a spear both blood and water came out at once.

Question 20

0 out of 1 points

Matthew’s portrait of Christ is that of

Question 21

1 out of 1 points

In the Gospels, __________, Paul’s physician-missionary, writes with the Greek mentality in view.

Question 22

1 out of 1 points

The content of the New Testament Letters is doctrinal and personal.

Question 23

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 24

1 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 25

1 out of 1 points

In John 3 Jesus met _______________, a Jewish ruler in Jerusalem, to whom He explains what it means to be “born again.”

Question 26

1 out of 1 points

At his crucifixion Jesus asked for a drink. John view this as a prophetic fulfillment.

Question 27

1 out of 1 points

Which of the following is not a parable of Jesus?

Question 28

1 out of 1 points

The book of Revelation was written by John on the island of

Question 29

1 out of 1 points

In contrast to the Synoptic Gospels, the Gospel of John focuses more on the seven _________________ of Christ.

Question 30

1 out of 1 points

Matthew’s Gospel describes five extended teaching sessions, which are arranged in five major discourses. This was done so that readers could better follow what Jesus said about specific subjects.

Question 31

1 out of 1 points

John wants Theophilus and other readers to “know the certainty of the things about which you have been instructed.”

Question 32

1 out of 1 points

Matthew originally crafted this Gospel for a group of Christians who needed to become more familiar with the Old Testament.

Question 33

1 out of 1 points

Question 34

1 out of 1 points

In the Gospels, _________, the travel companion of Paul and Peter, writes for the Roman mind.

Question 35

1 out of 1 points

Because Luke was a physician, there seems to be an interest in sickness and healing in the Third Gospel.

Question 36

1 out of 1 points

The book of Acts begins with the ascension of Christ and His commission to the apostles to take the gospel message from Jerusalem to the rest of the world.

Question 37

1 out of 1 points

According to our textbook, Mark’s theological purpose was to explain the most significant life in all of human history.

Question 38

1 out of 1 points

The Mark who authored the Gospel of Mark is not the John Mark that Paul did not want to take with him on his second missionary journey.

Question 39

1 out of 1 points

All the authors of the New Testament were Jews, with the possible exception of the Roman citizen Paul.

Question 40

1 out of 1 points

According to our textbook, the book of Revelation is written in apocalyptic symbolism and makes use of numbers, animals, and colors as graphic symbols of prophetic realties.

Question 41

0 out of 1 points

The typical letters of the Greco-Roman period included an address, a greeting, a body, and a conclusion.

Question 42

1 out of 1 points

Matthew’s Gospel names no audience for its message other than that which is implied in its Great Commission. Its message was ultimately intended to go to “all nations.”

Question 43

0 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 44

0 out of 1 points

Which of the following is not a parable of Jesus?

Question 45

1 out of 1 points

Jesus was buried in a new tomb by Nicodemus and Joseph of Arimathea.

Question 46

1 out of 1 points

In the Gospels, _____________, the Hebrew tax collector, writes for the Hebrew mind.

Question 47

1 out of 1 points

There is no purposeful arrangement to the letters as they are presented in the New Testament.

Question 48

0 out of 1 points

John uses this central “I am” declaration to affirm the deity of Christ. One of these “I Am” declarations is:

Question 49

1 out of 1 points

Mark’s writing is action packed, forceful, fresh, vivid, dramatic, realistic, graphic, simple, direct, swift, rough, brief, and to the point.

Question 50

0 out of 1 points

Mark’s portrait of Christ is that of

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