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Question : 71.Refer to the information above. On March 1, Hoffman paid : 1237602

Accounting

 

 

71.Refer to the information above. On March 1, Hoffman paid in advance for four months’ insurance. The necessary adjusting entry at March 31 includes which of the following?   

A. A credit to Prepaid Insurance for $2,340.

 

B. A credit to Prepaid Insurance for $780.

 

C. A debit to Prepaid Insurance for $2,340.

 

D. A debit to Prepaid Insurance for $780.

$3,120/4 = $780

 

 

 

72.Refer to the information above. At March 31, the amount of supplies on hand is $520. What amount is reported in the March income statement for supplies expense?   

A. $1,300.

 

B. $0.

 

C. $520.

 

D. $780.

$1,300 – $520 = $780

 

 

 

73.Refer to the information above. The equipment had an estimated useful life of five years. Compute the book value of the equipment at March 31, after the proper March adjustment is recorded.   

A. $10,833.

 

B. $15,167.

 

C. $25,567.

 

D. $10,400.

$26,000/60 = $433; $10,400 + $433 = $10,833; $26,000 – $10,833 = $15,167

 

 

 

74.Refer to the information above. Employees are owed $750 for services since the last payday in March, to be paid the first week in April. The amount to be reported in the March income statement for salaries expense is:   

A. $7,800.

 

B. $750.

 

C. $7,050.

 

D. $8,550.

$7,800 + $750 = $8,550

 

 

 

75.Under accrual accounting, fees received in advance from customers should be shown as being earned:   

A. When cash is collected.

 

B. When services are performed or goods delivered.

 

C. When tax rates are low.

 

D. When tax rates are high.

 

 

 

 

76.The United Shipping Co. borrowed $25,000 at 12% interest on March 1, 2015. The note is to be repaid, with interest, in six months. If United Shipping makes monthly adjusting entries, which of the following is included as part of the March 31 adjusting entry?   

A. Debit Interest Receivable $250.

 

B. Credit Interest Payable $2,500.

 

C. Debit Interest Expense $250.

 

D. Debit Interest Payable $250.

$25,000 × 12% = $3,000; $3,000/12 = $250

 

 

 

77.Hahn Corp. has three employees. Each earns $600 per week for a five day work week ending on Friday. This month the last day of the month falls on a Wednesday. The company should make an adjusting entry:   

A. Debiting Wage Expense for $1,080 and crediting Wages Payable for $1,080.

 

B. Debiting Wage Expense for $360 and crediting Wages Payable for $360.

 

C. Crediting Wage Expense for $1,080 and debiting Wages Payable for $1,080.

 

D. Crediting Wage Expense for $360 and debiting Wages Payable for $360.

$600 × 3/5 × 3 = $1,080

 

 

 

78.Interest that has accrued during the accounting period on a note payable requires an adjusting entry consisting of:   

A. A debit to Interest Expense and a credit to Cash.

 

B. A debit to Notes Payable and a credit to Interest Payable.

 

C. A debit to an asset and a credit to a liability.

 

D. A debit to Interest Expense and a credit to Interest Payable.

 

 

 

 

79.The adjusting entry to record interest that has accrued on a note payable to the bank will cause an immediate:   

A. Increase in liabilities and reduction in net income.

 

B. Decrease in liabilities and reduction in net income.

 

C. Decrease in assets and reduction in net income.

 

D. Increase in assets and increase in net income.

 

 

 

 

80.Which of the following would not be considered an adjusting entry?     

A. A Above.

 

B. B Above.

 

C. C Above.

 

D. D Above.

 

 

 

 

 

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July 1, 2023
    

  

Artificial Intelligence

Exercise 1 : 

Which of the following are correct?

a. False |= True.

b. True |= False.

c. (A ∧ B) |= (A ⇔ B).

d. A ⇔ B |= A ∨ B.

e. A ⇔ B |= ¬A ∨ B.

f. (A ∧ B) ⇒ C |= (A ⇒ C) ∨ (B ⇒ C).

g. (C ∨ (¬A ∧ ¬B)) ≡ ((A ⇒ C) ∧ (B ⇒ C)).

h. (A ∨ B) ∧ (¬C ∨ ¬D ∨ E) |= (A ∨ B).

i. (A ∨ B) ∧ (¬C ∨ ¬D ∨ E) |= (A ∨ B) ∧ (¬D ∨ E).

j. (A ∨ B) ∧ ¬(A ⇒ B) is satisfiable.

k. (A ⇔ B) ∧ (¬A ∨ B) is satisfiable.

l. (A ⇔ B) ⇔ C has the same number of models as (A ⇔ B) for any fixed set of proposition symbols that includes A, B, C.

Exercise 2 : 

You have a number of trucks with which to deliver a set of packages. Each package starts at some location on a grid map, and has a destination somewhere else. Each truck is directly controlled by moving forward and turning. Construct a hierarchy of high-level actions for this problem. What knowledge about the solution does your hierarchy encode?

Exercise 3 : 25 Points

In your local nuclear power station, there is an alarm that senses when a temperature gauge exceeds a given threshold. The gauge measures the temperature of the core. Consider the Boolean variables A (alarm sounds), FA (alarm is faulty), and FG (gauge is faulty) and the multivalued nodes G (gauge reading) and T (actual core temperature).

a. Draw a Bayesian network for this domain, given that the gauge is more likely to fail when the core temperature gets too high.

b. Is your network a polytree? Why or why not?

c. Suppose there are just two possible actual and measured temperatures, normal and high; the probability that the gauge gives the correct temperature is x when it is working, but y when it is faulty. Give the conditional probability table associated with G.

d. Suppose the alarm works correctly unless it is faulty, in which case it never sounds. Give the conditional probability table associated with A.

e. Suppose the alarm and gauge are working and the alarm sounds. Calculate an expression for the probability that the temperature of the core is too high, in terms of the various conditional probabilities in the network.

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July 1, 2023
    

  

Artificial Intelligence

Exercise 1 : 

Which of the following are correct?

a. False |= True.

b. True |= False.

c. (A ∧ B) |= (A ⇔ B).

d. A ⇔ B |= A ∨ B.

e. A ⇔ B |= ¬A ∨ B.

f. (A ∧ B) ⇒ C |= (A ⇒ C) ∨ (B ⇒ C).

g. (C ∨ (¬A ∧ ¬B)) ≡ ((A ⇒ C) ∧ (B ⇒ C)).

h. (A ∨ B) ∧ (¬C ∨ ¬D ∨ E) |= (A ∨ B).

i. (A ∨ B) ∧ (¬C ∨ ¬D ∨ E) |= (A ∨ B) ∧ (¬D ∨ E).

j. (A ∨ B) ∧ ¬(A ⇒ B) is satisfiable.

k. (A ⇔ B) ∧ (¬A ∨ B) is satisfiable.

l. (A ⇔ B) ⇔ C has the same number of models as (A ⇔ B) for any fixed set of proposition symbols that includes A, B, C.

Exercise 2 : 

You have a number of trucks with which to deliver a set of packages. Each package starts at some location on a grid map, and has a destination somewhere else. Each truck is directly controlled by moving forward and turning. Construct a hierarchy of high-level actions for this problem. What knowledge about the solution does your hierarchy encode?

Exercise 3 : 25 Points

In your local nuclear power station, there is an alarm that senses when a temperature gauge exceeds a given threshold. The gauge measures the temperature of the core. Consider the Boolean variables A (alarm sounds), FA (alarm is faulty), and FG (gauge is faulty) and the multivalued nodes G (gauge reading) and T (actual core temperature).

a. Draw a Bayesian network for this domain, given that the gauge is more likely to fail when the core temperature gets too high.

b. Is your network a polytree? Why or why not?

c. Suppose there are just two possible actual and measured temperatures, normal and high; the probability that the gauge gives the correct temperature is x when it is working, but y when it is faulty. Give the conditional probability table associated with G.

d. Suppose the alarm works correctly unless it is faulty, in which case it never sounds. Give the conditional probability table associated with A.

e. Suppose the alarm and gauge are working and the alarm sounds. Calculate an expression for the probability that the temperature of the core is too high, in terms of the various conditional probabilities in the network.

default image
July 1, 2023
    

  

Artificial Intelligence

Exercise 1 : 

Which of the following are correct?

a. False |= True.

b. True |= False.

c. (A ∧ B) |= (A ⇔ B).

d. A ⇔ B |= A ∨ B.

e. A ⇔ B |= ¬A ∨ B.

f. (A ∧ B) ⇒ C |= (A ⇒ C) ∨ (B ⇒ C).

g. (C ∨ (¬A ∧ ¬B)) ≡ ((A ⇒ C) ∧ (B ⇒ C)).

h. (A ∨ B) ∧ (¬C ∨ ¬D ∨ E) |= (A ∨ B).

i. (A ∨ B) ∧ (¬C ∨ ¬D ∨ E) |= (A ∨ B) ∧ (¬D ∨ E).

j. (A ∨ B) ∧ ¬(A ⇒ B) is satisfiable.

k. (A ⇔ B) ∧ (¬A ∨ B) is satisfiable.

l. (A ⇔ B) ⇔ C has the same number of models as (A ⇔ B) for any fixed set of proposition symbols that includes A, B, C.

Exercise 2 : 

You have a number of trucks with which to deliver a set of packages. Each package starts at some location on a grid map, and has a destination somewhere else. Each truck is directly controlled by moving forward and turning. Construct a hierarchy of high-level actions for this problem. What knowledge about the solution does your hierarchy encode?

Exercise 3 : 25 Points

In your local nuclear power station, there is an alarm that senses when a temperature gauge exceeds a given threshold. The gauge measures the temperature of the core. Consider the Boolean variables A (alarm sounds), FA (alarm is faulty), and FG (gauge is faulty) and the multivalued nodes G (gauge reading) and T (actual core temperature).

a. Draw a Bayesian network for this domain, given that the gauge is more likely to fail when the core temperature gets too high.

b. Is your network a polytree? Why or why not?

c. Suppose there are just two possible actual and measured temperatures, normal and high; the probability that the gauge gives the correct temperature is x when it is working, but y when it is faulty. Give the conditional probability table associated with G.

d. Suppose the alarm works correctly unless it is faulty, in which case it never sounds. Give the conditional probability table associated with A.

e. Suppose the alarm and gauge are working and the alarm sounds. Calculate an expression for the probability that the temperature of the core is too high, in terms of the various conditional probabilities in the network.

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