96.Jasper makes a $25,000, 90-day, 7% cash loan to Clayborn Co. The amount of interest that Jasper will collect on the loan is: A. $1,750. B. $145.83. C. $437.50. D. $19.44. E. $875.00. $25,000 * .07 * 90/360 = $437.50 97.Jasper makes a $25,000, 90-day, 7% cash loan to Clayborn Co. Jasper’s entry to record the collection of the note and […]
71. Standard costs are divided into which of the following components? A. Variance Standard and Quantity StandardB. Materials Standard and Labor StandardC. Quality Standard and Quantity StandardD. Price Standard and Quantity Standard 72. A favorable cost variance occurs when A. Actual costs are more than standard costs.B. Standard costs are more than actual costs.C. Standard costs are less than actual costs.D. None of the above. 73. Total manufacturing cost variance includes: A. Direct materials price variance, direct labor cost […]
81. During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. A. average method B. LIFO method C. FIFO method D. can not tell without more information 82. Damaged merchandise that can be sold only at prices below cost should be valued at A. net realizable value B. LIFO C. FIFO D. average 83. If a manufacturer ships merchandise […]
181. The accounts in the ledger of Monroe Entertainment Co. are listed in alphabetical order. All accounts have normal balances. Accounts Payable 1,500 Fees Earned 3,000 Accounts Receivable 1,800 Insurance Expense 1,300 Investment 2,000 Land 3,000 Cash 2,600 Wages Expense 1,400 Dividends 1,200 Capital Stock 8,800 Prepare a trial balance. The total of the debits […]
71. The Delph Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and assembly. Data for the products and departments are listed below. Product Number of units Labor hrs per unit Machine hours per unit Blinks 1,000 4 5 Dinks 2,000 2 8 All of the Machine hours take place in the Fabrication department, which has […]
140.When costs to purchase inventory regularly decline, which method of inventory costing will yield the lowest cost of goods sold? A.FIFO. B.LIFO. C.Weighted average. D.Specific identification. E.Gross margin. 141.IFRS reporting currently does not allow which method of inventory costing? A.Specific identification. B.FIFO. C.LIFO. D.Weighted average. E.Lower of cost or market. 142.All of the following statements regarding U.S. GAAP and IFRS are true except: A.Both […]
81. Which of the following account balances would not be included in the calculation of the current ratio? A. Accounts receivable B. Short-term notes payable C. Contributed capital D. Inventory 82. Which of the following statements does not properly describe the current ratio? A. It measures the ability of a firm to pay its debts in the short-run. B. It is current assets divided by current liabilities. C. It is a measure of […]
81. On the statement of cash flows prepared by the indirect method, a $50,000 gain on the sale of investments would be A. deducted from net income in converting the net income reported on the income statement to cash flows from operating activitiesB. added to net income in converting the net income reported on the income statement to cash flows from operating activitiesC. added to dividends declared in […]
9) General Fabricators assembles its product in several departments. It has two departments that process all units. During October, the beginning work in process in the cutting department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $12,000 for materials and $3,000 for conversion costs. Ending work-in-process inventory in the cutting department was 40% complete. Direct materials […]
57. All the following are steps included in the preparation of a bank reconciliation except: A. Comparing deposits listed on the bank statement with the deposits shown in the accounting records. B. Arranging checks by serial numbers and comparing with those listed in the accounting records. C. Deducting any debit memoranda from the balance on the bank statement. D. Preparing journal entries for any adjustments to the depositor’s […]
81. Which of the following is a social consequence of online communications?
A. Social alienation
B. Moral panic
C. Self-victimization
D. Internet bullying
82. How does online communication improve social connectedness?
A. By providing greater feedback mechanisms
B. By reducing the level of self-disclosure
C. By providing a level of anonymity to the user
D. By reducing the importance of non-verbal communication
83. Across adolescence, romantic relationships
A. create insecurity in the peer group.
B. are considered less important than academics.
C. become more intense and intimate.
D. tend to be long-term commitments.
84. Which of the following is true with regard to romantic relationships among the adolescents?
A. Girls appear to be less confident than boys about these early romantic relationships.
B. By age 16, adolescents interact with and think about romantic partners more than they think about parents, friends, or siblings.
C. In midadolescence, most young people have had at least three exclusive partners lasting only for few months.
D. Interacting with someone of the opposite sex interferes with cognitive processes for both males and females.
85. Emotional dating violence occurs when a partner is _____.
A. threatened
B. lied to
C. cheated on
D. forced to have sex
86. _____ dating violence occurs when a partner is hit, pinched, shoved, or kicked.
A. Functional
B. Physical
C. Emotional
D. Sexual
87. Which of the following biological factors contribute to antisocial behavior?
A. Obsessive compulsive disorder (OCD)
B. Pulmonary infections
C. Hereditary diseases
D. Attention-deficit/hyperactivity disorder (ADHD)
88. Which type of antisocial behavior tends to lead to chronic juvenile delinquency in adolescence?
A. Secondary-onset type
B. Early-onset type
C. Dominant-onset type
D. Late-onset type
89. Which of the following is a potential warning sign of the likelihood that an adolescent will commit acts of aggression?
A. Refusal to play with other children at school
B. Lack of concern for the feelings of the poor and needy
C. Early onset of sexual activity
D. Parent-child interactions characterized by constant criticism
90. Antisocial adolescents tend to have antisocial friends, and their antisocial behavior increases when they associate with each other, a process referred to as _____.
A. free riding
B. psychosocial moratorium
C. deviancy training
D. identity diffusion
91. _____ is the strength of social connections within a neighborhood and the extent to which residents monitor or supervise each other's children.
A. Collective efficacy
B. Social cohesion
C. Psychosocial moratorium
D. Foreclosure
92. Adolescents who have taken part in early childhood intervention programs
A. are more likely to become introverted.
B. have fewer aspirations for the future.
C. have lower self-esteem.
D. are less likely to get in trouble.
93. The proposed transitional period between adolescence and adulthood, usually extending from the late teens through the mid-20s is referred to as _____.
A. emerging adulthood
B. the gender revolution
C. a mid-life crisis
D. late adolescence
94. Which of the following situations characterizes emerging adulthood?
A. Janet, a 27-year-old corporate trainer, who is expecting her first baby with her husband, Mike
B. Carter, a 17-year-old gymnast, who wants to focus completely on sports but is continuing with his academics because of parental pressure alone
C. Michelle, a 20-year-old law intern, is financially independent but continues to stay with her parents.
D. Rob, an 18-year-old tennis player, who needs his parents support and approval in taking any decision
95. Which of the following criteria has NOT been mentioned as a marker of emerging adulthood?
A. Accepting responsibility for oneself
B. Learning to involve others in decision making
C. Becoming financially independent
D. Making independent decisions
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