101. On January 1, a company issued and sold a $400,000, 7%, 10-year bond payable, and received proceeds of $396,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The journal entry to record the first interest payment is: A. Debit Bond Interest Expense $14,000; credit Cash $14,000. B. Debit Bond Interest Expense $28,000; credit Cash $28,000. […]
141. Which of the following is/are not true? A. U.S. GAAP and IFRS do not permit the employer to prepare consolidated financial statements with the retirement trust.B. The employer must report the net funded status of each defined benefit retirement plan (that is, the fair value of retirement trust assets minus the retirement trust obligation) as either an asset or a liability on its balance sheet. C. The […]
11) For externally reported inventory costs, the Work-in-Process Control account is increased (debited) by: A) marketing costs B) allocated plant utility costs C) the purchase costs of direct and indirect materials D) customer-service costs 12) What is the appropriate journal entry if $100,000 of materials were purchased on account for the month of August? A) Materials Control100,000 Accounts Payable Control100,000 B) Work-in-Process Control100,000 […]
111. On October 1, Robertson Company sold merchandise in the amount of $5,800 to Alberts, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Robertson uses the periodic inventory system. The journal entry or entries that Robertson will make on October 1 is: A. Sales 5,800 Accounts Receivable 5,800 B. Sales 5,800 Accounts Receivable […]
Objective 21.3 1) The method that measures the time it will take to recoup, in the form of future cash inflows, the total dollars invested in a project is called ________. A) the accrued accounting rate-of-return method B) the payback method C) the internal rate-of-return method D) the book-value method 2) The net initial investment for a piece of construction equipment is […]
41) On May 1, Counts, Inc. has a balance of $1,000 in office supplies. During May, the company buys $500 more of the office supplies. On May 31, the company counts the supplies and finds $200 of supplies remaining. What will the company report on its May 31 balance sheet? A) Supplies expense of $500 B) Supplies of $1,300 C) Supplies of $200 […]
81. MusicPod’s earnings per share ratios were $2.47 and $2.07 respectively for 2011 and 2010. MusicPod’s stock was trading at $53.00 and $41.50 per share at the end of 2011 and 2010 respectively. The company paid cash dividends per share of $.85 in 2011 and $.63 in 2010. Total stockholders’ equity was $13,572 million and $11,896 million in 2011 and 2010 respectively. The common shares […]
141. Wiffery Company had the following trading securities in its portfolio at December 31. The Market Adjustment—Trading account had balance of zero prior to year-end adjustment. Prepare the appropriate adjusting journal entry. Short-Term Investments Cost Market Value IBM………………………………………………………….. $ 24,500 $ 25,900 Microsoft…………………………………………………… Intel…………………………………………………………… Dell……………………………………………………………. 51,000 62,300 29,900 48,600 61,000 30,200 Totals $167,700 $165,700 […]
51. Under 401(k) plans, whose responsibility is it to decide how to invest employee money contributions? A. The employee B. The employer C. ERISA rules specify how investments must be made D. The U.S. Department of Labor Defined contribution plans put the responsibility for wise investing squarely on the shoulders of the employee. 52. Several factors affect the amount of income that will be available to an […]
61) Which of the following journal entries properly records the assignment of conversion costs to work-in-process inventory, and the conversion-cost variances of the Assembly Department assuming that conversion costs are 20% higher than expected? 61) ______ A) Work in Process – Assembly$1,400,000 Conversion-Cost Variances$ 280,000 Assembly Department Conversion Cost Contro $1,680,000 B) Work in Process – Assembly$1,680,000 Conversion-Cost Variances$ 280,000 Assembly Department Conversion Cost […]
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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