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External link to Question : 91. Which of the following characteristics applies to process cost : 1256521
Accounting

Question : 91. Which of the following characteristics applies to process cost : 1256521

    91. Which of the following characteristics applies to process cost accounting and not to job order cost accounting?A.  Use of a predetermined overhead rate.B.  Identifiable lots of production.C.  Equivalent units of production.D.  Labor time ticket for each employee.E.  Use of a single Goods in Process account.     92. A company that applies process costing is most frequently characterized by:A.  Low standardization and […]

External link to Question : 17.2   Contrast the journal entries for a process-costing system when : 1186093
Accounting

Question : 17.2   Contrast the journal entries for a process-costing system when : 1186093

  17.2   Contrast the journal entries for a process-costing system when there is and when there is not ending work-in-process inventory using the weighted-average method of inventory valuation.   1) Production costs are divided into three classifications: administrative costs, direct materials, and conversion costs in process costing.   2) Process-costing journal entries and job-costing journal entries are similar with respect to direct materials and conversion […]

External link to Question : 11) The following information from ABC, Inc.’s December 31, 2011 : 1252993
Accounting

Question : 11) The following information from ABC, Inc.’s December 31, 2011 : 1252993

  11) The following information is from ABC, Inc.’s December 31, 2011 annual report:     Income statement Balance sheet     12/31/11 12/31/10 Sales revenue $800,000     Unearned revenue   $8,000 $10,000 Interest expense $30,000     Interest payable   $1,000 $3,000 Note: ABC, Inc. does not sell to its customers on account; it collects cash from its customers in advance.   Cash […]

External link to Question : 81. Recruiting advertisements in newspapers and periodicals: A. are exempt from the requirements : 1251005
Accounting

Question : 81. Recruiting advertisements in newspapers and periodicals: A. are exempt from the requirements : 1251005

    81. Recruiting advertisements in newspapers and periodicals:  A. are exempt from the requirements of Title VII. B. are most effective in attracting applicants who are currently employed. C. are generally not needed. D. typically generate less desirable recruits than direct applications or referrals. Advertisements to recruit personnel are ubiquitous, even though they typically generate less desirable recruits than direct applications or referrals—and do so at greater expense. However, […]

External link to Question : 90.Giorgio had cost of goods sold of $9,421 million, ending : 1236931
Accounting

Question : 90.Giorgio had cost of goods sold of $9,421 million, ending : 1236931

  90.Giorgio had cost of goods sold of $9,421 million, ending inventory of $2,089 million, and average inventory of $1,965 million. Its inventory turnover equals:     A.0.21. B.4.51. C.4.79. D.76.1 days. E.80.9 days. 91.Perfection Company had cost of goods sold of $853,000, ending inventory of $70,500, and average inventory of $71,600. Its inventory turnover equals:     A.11.9. B.1.0. C.6.0. D.30.6. E.12.0. 92.Beckenworth had cost of […]

External link to Question : 61. When a firm constructs its own buildings or equipment: A. it : 1245669
Accounting

Question : 61. When a firm constructs its own buildings or equipment: A. it : 1245669

    61. When a firm constructs its own buildings or equipment:  A.  it recognizes the labor, material, and overhead costs incurred as an asset. B. U.S. GAAP and IFRS require firms to include, or capitalize, interest costs during construction in the cost of a self-constructed asset. C.  it recognizes the labor, material, and overhead costs incurred as a period expense. D. U.S. GAAP and IFRS require firms […]

External link to Question : 61.The _____ an index of the correspondence between actual and : 1243101
Accounting

Question : 61.The _____ an index of the correspondence between actual and : 1243101

    61.The _____ is an index of the correspondence between actual and intended pay.    A.pay grade   B.pay midpoint   C.compa-ratio   D.range spread   E.pay range     62.According to the study by Peter Cappelli and Peter Sherer, which of the following is true of two-tier wage plans?    A.The plans are characterized by instances where two employees doing different level of jobs get […]

External link to Question : 123.Use the information in the adjusted trial balance presented below : 1258757
Accounting

Question : 123.Use the information in the adjusted trial balance presented below : 1258757

    123.Use the information in the adjusted trial balance presented below to calculate the current ratio for Taron Company, Inc.:  Account TitleDr.Cr. Cash23,000 Accounts receivable16,000 Prepaid insurance6,600 Equipment100,000 Accumulated Depreciation—Equipment50,000 Land95,000 Accounts payable17,000 Interest payable2,400 Unearned revenue5,000 Long-term notes payable30,000 Common stock1,000 Retained earnings135,200 Totals240,600240,600    1.87.   B..54.   C.3.92.   D.1.77.   E.1.60. Current Ratio = Current Assets/Current LiabilitiesCurrent Ratio = ($23,000 […]

External link to Question : 186.A company sells sofas with a 6-month warranty. In January, : 1236376
Accounting

Question : 186.A company sells sofas with a 6-month warranty. In January, : 1236376

  186.A company sells sofas with a 6-month warranty. In January, the company sold 100,000 sofas at $1,750 each; and 500 sofas needed repairs during that same month. The total repairs amounted to $85,000 costs from the upholstery materials inventory. It is estimated that 2% of all units sold will need repairs under warranty at an estimated cost of $200 per unit. Prepare the journal […]

External link to Question : Multiple Choice Questions 11.Before you begin Chapter 4, you could restore : 1199056
Accounting

Question : Multiple Choice Questions 11.Before you begin Chapter 4, you could restore : 1199056

Multiple Choice Questions  11.Before you begin Chapter 4, you could restore which of the following backups:    A.Exercise 3-2.ptb   B.Exercise 3-1.ptb   C.Chapter 3.ptb   D.Exercise 2-2.ptb   E.Bgs.ptb         12.On the Navigation Bar, make the following selections to set up payroll default information:    A.Employees & Payroll Navigation Center, click on the Pay Employees icon and select Enter Payroll for Multiple Employees […]

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July 1, 2023
    

 

91. After posting is completed, there may be an error if: 

A. The sum of the customer account balances does not equal the total in the sales journal.

B. The sum of the accounts receivable ledger does not equal the balance in the Sales account.

C. The sum of the customer account balances does not equal the general ledger Accounts Receivable controlling account balance.

D. The balance in the sales journal does not equal the Accounts Receivable account balance.

E. The sum of the accounts receivable ledger does not equal the balance in the sales journal.

92. Assume that a company using a purchases journal made an error in totaling the journal's accounts payable column. The error should be discovered: 

A. When the purchases journal is posted to the general ledger.

B. When the sum of the vendor accounts does not equal the balance in the Purchases journal.

C. When the total of the schedule of accounts payable is compared with the balance of the Accounts Payable account.

D. When the creditors receive their payments.

E. When the financial statements are prepared.

93. The main difference in the sales journal under the perpetual and periodic inventory system is: 

A. The column to record cost of goods sold and inventory amounts sold that is used under the perpetual system but not the periodic.

B. The sales tax receivable column that is used under the perpetual system but not the periodic.

C. The sales tax payable column that is used under the perpetual system but not the periodic.

D. The accounts receivable column that is used under the perpetual system but not the periodic.

E. The column for recording cash that is used under the perpetual system but not the periodic.

94. The accounting principle that prescribes an accounting information system conform with a company's activities, personnel, and structure is the: 

A. Control principle.

B. Compatibility principle.

C. Relevance principle.

D. Flexibility principle.

E. Cost-Benefit principle.

95. All of the following statements regarding source documents are true except: 

A. Source documents provide the basic information processed by an accounting system.

B. Source documents include bank statements, cash register files, and employee earnings records.

C. Source documents are insignificant and play a minor role in the reliability of the information system.

D. Source documents can be paper or electronic files.

E. Source documents can include Web communications.

96. All of the following statements regarding input devices are true except: 

A. Input devices capture information from source documents and enable its transfer to the system's information processing component.

B. Input devices convert data on source documents from written form to a form usable for the system.

C. Input devices include keyboards, scanners, and modems.

D. Input devices include journal entries.

E. Input devices are always reliable and no controls are needed to verify accuracy of input.

97. For a retailer required to collect sales taxes from customers, all of the following adaptations would be made to the sales journal except: 

A. Column totals would continue to be posted as usual.

B. A Sales Taxes Payable credit column would be added.

C. There would be a separate Accounts Receivable debit column.

D. A Sales Taxes Payable debit column would be added.

E. There would be a separate Sales credit column.

98. To be sure that total debits and credits in a columnar journal are equal, before posting we should: 

A. Crossfoot.

B. Foot.

C. Journalize.

D. Post.

E. Reconcile.

99. A company borrowed $50,000 from a bank by signing a long-term note payable. Identify the journal the transaction would be recorded in. 

A. Cash disbursements journal.

B. Sales journal.

C. Cash receipts journal.

D. Purchases journal.

E. General journal.

100. A company had cash sales of $24,000 (cost is $13,000). Identify the journal the transaction would be recorded in. 

A. Cash disbursements journal.

B. Sales journal.

C. Cash receipts journal.

D. Purchase journal.

E. General journal.

 

default image
July 1, 2023
    

 

91. After posting is completed, there may be an error if: 

A. The sum of the customer account balances does not equal the total in the sales journal.

B. The sum of the accounts receivable ledger does not equal the balance in the Sales account.

C. The sum of the customer account balances does not equal the general ledger Accounts Receivable controlling account balance.

D. The balance in the sales journal does not equal the Accounts Receivable account balance.

E. The sum of the accounts receivable ledger does not equal the balance in the sales journal.

92. Assume that a company using a purchases journal made an error in totaling the journal's accounts payable column. The error should be discovered: 

A. When the purchases journal is posted to the general ledger.

B. When the sum of the vendor accounts does not equal the balance in the Purchases journal.

C. When the total of the schedule of accounts payable is compared with the balance of the Accounts Payable account.

D. When the creditors receive their payments.

E. When the financial statements are prepared.

93. The main difference in the sales journal under the perpetual and periodic inventory system is: 

A. The column to record cost of goods sold and inventory amounts sold that is used under the perpetual system but not the periodic.

B. The sales tax receivable column that is used under the perpetual system but not the periodic.

C. The sales tax payable column that is used under the perpetual system but not the periodic.

D. The accounts receivable column that is used under the perpetual system but not the periodic.

E. The column for recording cash that is used under the perpetual system but not the periodic.

94. The accounting principle that prescribes an accounting information system conform with a company's activities, personnel, and structure is the: 

A. Control principle.

B. Compatibility principle.

C. Relevance principle.

D. Flexibility principle.

E. Cost-Benefit principle.

95. All of the following statements regarding source documents are true except: 

A. Source documents provide the basic information processed by an accounting system.

B. Source documents include bank statements, cash register files, and employee earnings records.

C. Source documents are insignificant and play a minor role in the reliability of the information system.

D. Source documents can be paper or electronic files.

E. Source documents can include Web communications.

96. All of the following statements regarding input devices are true except: 

A. Input devices capture information from source documents and enable its transfer to the system's information processing component.

B. Input devices convert data on source documents from written form to a form usable for the system.

C. Input devices include keyboards, scanners, and modems.

D. Input devices include journal entries.

E. Input devices are always reliable and no controls are needed to verify accuracy of input.

97. For a retailer required to collect sales taxes from customers, all of the following adaptations would be made to the sales journal except: 

A. Column totals would continue to be posted as usual.

B. A Sales Taxes Payable credit column would be added.

C. There would be a separate Accounts Receivable debit column.

D. A Sales Taxes Payable debit column would be added.

E. There would be a separate Sales credit column.

98. To be sure that total debits and credits in a columnar journal are equal, before posting we should: 

A. Crossfoot.

B. Foot.

C. Journalize.

D. Post.

E. Reconcile.

99. A company borrowed $50,000 from a bank by signing a long-term note payable. Identify the journal the transaction would be recorded in. 

A. Cash disbursements journal.

B. Sales journal.

C. Cash receipts journal.

D. Purchases journal.

E. General journal.

100. A company had cash sales of $24,000 (cost is $13,000). Identify the journal the transaction would be recorded in. 

A. Cash disbursements journal.

B. Sales journal.

C. Cash receipts journal.

D. Purchase journal.

E. General journal.

 

default image
July 1, 2023
    

 

91. After posting is completed, there may be an error if: 

A. The sum of the customer account balances does not equal the total in the sales journal.

B. The sum of the accounts receivable ledger does not equal the balance in the Sales account.

C. The sum of the customer account balances does not equal the general ledger Accounts Receivable controlling account balance.

D. The balance in the sales journal does not equal the Accounts Receivable account balance.

E. The sum of the accounts receivable ledger does not equal the balance in the sales journal.

92. Assume that a company using a purchases journal made an error in totaling the journal's accounts payable column. The error should be discovered: 

A. When the purchases journal is posted to the general ledger.

B. When the sum of the vendor accounts does not equal the balance in the Purchases journal.

C. When the total of the schedule of accounts payable is compared with the balance of the Accounts Payable account.

D. When the creditors receive their payments.

E. When the financial statements are prepared.

93. The main difference in the sales journal under the perpetual and periodic inventory system is: 

A. The column to record cost of goods sold and inventory amounts sold that is used under the perpetual system but not the periodic.

B. The sales tax receivable column that is used under the perpetual system but not the periodic.

C. The sales tax payable column that is used under the perpetual system but not the periodic.

D. The accounts receivable column that is used under the perpetual system but not the periodic.

E. The column for recording cash that is used under the perpetual system but not the periodic.

94. The accounting principle that prescribes an accounting information system conform with a company's activities, personnel, and structure is the: 

A. Control principle.

B. Compatibility principle.

C. Relevance principle.

D. Flexibility principle.

E. Cost-Benefit principle.

95. All of the following statements regarding source documents are true except: 

A. Source documents provide the basic information processed by an accounting system.

B. Source documents include bank statements, cash register files, and employee earnings records.

C. Source documents are insignificant and play a minor role in the reliability of the information system.

D. Source documents can be paper or electronic files.

E. Source documents can include Web communications.

96. All of the following statements regarding input devices are true except: 

A. Input devices capture information from source documents and enable its transfer to the system's information processing component.

B. Input devices convert data on source documents from written form to a form usable for the system.

C. Input devices include keyboards, scanners, and modems.

D. Input devices include journal entries.

E. Input devices are always reliable and no controls are needed to verify accuracy of input.

97. For a retailer required to collect sales taxes from customers, all of the following adaptations would be made to the sales journal except: 

A. Column totals would continue to be posted as usual.

B. A Sales Taxes Payable credit column would be added.

C. There would be a separate Accounts Receivable debit column.

D. A Sales Taxes Payable debit column would be added.

E. There would be a separate Sales credit column.

98. To be sure that total debits and credits in a columnar journal are equal, before posting we should: 

A. Crossfoot.

B. Foot.

C. Journalize.

D. Post.

E. Reconcile.

99. A company borrowed $50,000 from a bank by signing a long-term note payable. Identify the journal the transaction would be recorded in. 

A. Cash disbursements journal.

B. Sales journal.

C. Cash receipts journal.

D. Purchases journal.

E. General journal.

100. A company had cash sales of $24,000 (cost is $13,000). Identify the journal the transaction would be recorded in. 

A. Cash disbursements journal.

B. Sales journal.

C. Cash receipts journal.

D. Purchase journal.

E. General journal.

 

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