194. Reconstruct the adjusting and closing entries from the following T accounts. Prepaid Insurance Accounts Receivable. Unearned Revenues Wages Payable 1,200 6,000 1,350 530 200 1,500 435 530 1,000 7,500 915 […]
51.The adequacy of a company’s disclosure is based on: A.Laws established by Congress. B.IRS rules and FASB requirements. C.A combination of official rules, tradition, and professional judgment. D.The needs of stockholders and creditors. 52.The concept of adequate disclosure: A.Demands a “good faith effort” by management. B.Grants users of the financial statements access to a company’s […]
91. Below is a table for the present value of $1 at Compound interest. Year6%10%12% 1.943.909.893 2.890.826.797 3.840.751.712 4.792.683.636 5.747.621.567 Below is a table for the present value of an annuity of $1 at compound interest. Year6%10%12% 1.943.909.893 21.8331.7361.690 32.6732.4872.402 43.4653.1703.037 54.2123.7913.605 Using the tables above, what would be the internal rate of return of an investment that required an investment of $210,600, and […]
91. Which of the following procedures would weaken the control over cash receipts that arrive through the mail? A. After the mail is opened, a list (in triplicate) of the money received is prepared with a record of the sender’s name, the amount, and an explanation of why the money is sent. B. The bank reconciliation is prepared by a person who does not handle cash […]
101. In a process costing operation, the direct labor of a production department includes:A. All labor used exclusively by that department, even if the labor is not applied to the product itself.B. All labor used exclusively by that department, but only if the labor is applied to the product itself.C. All labor for that department, including labor for services that help more than […]
41. The FASB’s conceptual framework includes which of the following as financial reporting objectives? A. Provide information useful for making rational investment and credit decisions. B. Provide information to help current and potential investors and creditors assess the amount, timing, and uncertainty of future cash flows. C. Provide information about the economic resources of a firm and the claims on those resources. D. Provide information about a firm’s […]
106.A company’s income statement showed the following: net income, $134,000; depreciation expense, $30,000; and gain on sale of plant assets, $4,000. An examination of the company’s current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $9,400; merchandise inventory increased $18,000; prepaid expenses increased $6,200; accounts payable increased $3,400. Calculate the net cash provided or used […]
18.3 Learning Objective 18-3 1) If preferred dividends are limited to the stated rate of dividend, the preferred stock is: A) non-cumulative. B) cumulative. C) participating. D) nonparticipating. 2) The entry to record MidIowa.net selling 1,000 shares of $6.00 par value common stock at $8.00 would be to: A) debit Cash $8,000; credit Common Stock $6,000; credit Paid-in Capital in Excess of Par Value-Common […]
3.3 Distinguish among contribution, gross, operating, and net income margins, and apply the CVP model to calculate target net income. 1) An increase in the tax rate will increase the break-even point. 2) Determining the number of units that must be produced in order to generate enough profit to cover total fixed costs is one reason for using a break-even analysis. […]
123. Which of the following would be true as of January 1, 2014? A) An entry would be made debiting Expenditures and crediting Other Financing Sources-Capital Leases in a governmental fund, both in the amount of $40,000. B)An entry would be made debiting Equipment and crediting Capital Leases Payable in a governmental fund, both in the amount of $33,699. C)An entry would be made […]
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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