80.In the United States, insider trading is considered a. neither unethical nor illegal. b. both unethical and illegal. c. unethical, but not illegal. d. illegal, but not unethical. 81.Which of the following statements is true about investments categorized as trading securities? a. Changes in market value are reflected in net income b. They are purchased to be held to maturity […]
35. During its first year of operations, Beta Company paid $25,000 for direct materials and $18,000 in wages for production workers. Lease payments and utilities on the production facilities amounted to $7,000. General, selling, and administrative expenses were $8,000. The company produced 5,000 units and sold 4,000 units for $15.00 a unit. The average cost to produce one unit is which of the following […]
81. A company prepared the following journal entry: Interest expense Discount on bonds payable Cash Which of the following statements correctly describes the effect of this journal entry on the financial statements? A. The bonds payable book value increases by the amount of the credit to discount on bonds payable. B. The bonds payable book value decreases by the amount of the credit to cash. C. Stockholders’ equity […]
71. The income before income tax for the first year of operations is $750,000. Because of timing differences in accounting and tax methods, the taxable income for the same year is $550,000. Assuming an income tax rate of 50%, what is the amount of income tax to be reported on the income statement? A. $50,000 B. $325,000 C. $200,000 D. $375,000 72. The income before income tax for the first […]
91. On January 1, 2013, Jacob issues $800,000 of 9%, 13-year bonds at a price of 96½. Six years later, on January 1, 2019, Jacob retires 20% of these bonds by buying them on the open market at 105½. All interest is accounted for and paid through December 31, 2018, the day before the purchase. The straight-line method is used to amortize any […]
11) Green Corporation purchases 40,000 shares of its own $10 par value common stock for $25 per share. What will be the effect on stockholders’ equity? A) Increase $400,000 B) Increase $1,000,000 C) Decrease $400,000 D) Decrease $1,000,000 12) If treasury stock is sold at a price greater than its reacquisition costs, the difference is: A) debited to Paid-in Capital from Treasury Stock. […]
31) What is Frazer’s cost of goods sold? A) $520,000 B) $464,000 C) $440,000 D) $400,000 E) $516,000 32) Which of the following formulae would determine costs of goods sold in a merchandising entity? A) Purchases – Ending inventory B) Beginning inventory + Purchases – Ending inventory C) Beginning inventory – Purchases + Ending inventory D) Beginning inventory – Ending inventory – Purchases […]
71. The Aleutian Company produces two products, Rings and Dings. 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 Rings 1,000 4 6 Dings 2,000 3 9 All of the machine hours take place in the Fabrication department, which has […]
77.Total asset turnover is used to evaluate: A.The efficient use of assets to generate sales. B.The necessity for asset replacement. C.The number of times operating assets were sold during the year. D.The cash flows used to acquire assets. E.The relation between asset cost and book value. 78.A total asset turnover ratio of 3.5 indicates that: A.For every $1 in sales, the firm acquired $3.50 […]
98.A managerial accounting report that presents predicted amounts of the company’s revenues and expenses for the budget period is called a: A. Budgeted income statement. B. Budgeted balance sheet. C. Master plan. D. Rolling income statement. E. Continuous profit statement. 99.Justin Company’s budget includes the following credit sales for the current year: September, $25,000; October, $36,000; November, $30,000; December, $32,000. Experience has shown that payment for the credit […]
71. Imagine that you graphed the cumulative number of bar-press responses over time of four rats, each reinforced on a different one of the four schedules of intermittent reinforcement. Each rat's behavior is graphed on a separate line. The line with the greatest slope should be that displaying the behavior of the rat reinforced on the _____ schedule.
A. fixed-ratio
B. fixed-interval
C. variable-interval
D. variable-ratio
72. In general, _____ schedules of reinforcement yield high response rates.
A. variable-interval
B. fixed-interval
C. variable-ratio
D. fixed-ratio
73. Typically long pauses in responding are found in _____ schedules.
A. fixed-interval
B. fixed-ratio
C. variable-interval
D. variable-ratio
74. A privately funded program pays low-income parents $50 every two months for each child who attends school regularly during that period. This incentive illustrates a _____ schedule of reinforcement.
A. fixed-interval
B. fixed-ratio
C. variable-interval
D. variable-ratio
75. A fixed-interval schedule is a schedule:
A. by which reinforcement is given only after a specific number of responses are made.
B. by which reinforcement occurs after a varying number of responses rather than after a fixed number.
C. that provides reinforcement for a response only if an unvarying time period has elapsed, making overall rates of response relatively low.
D. by which the time between reinforcements varies around some average rather than being constant.
76. Paychecks and semester grades are delivered on a _____ schedule of reinforcement.
A. fixed-ratio
B. fixed-interval
C. variable-ratio
D. variable-interval
77. A variable-interval schedule is a schedule:
A. by which reinforcement is given only after a specific number of responses are made.
B. by which reinforcement occurs after a varying number of responses rather than after a fixed number.
C. that provides reinforcement for a response only if a fixed time period has elapsed, making overall rates of response relatively low.
D. by which the time between reinforcements fluctuates around some average rather than being fixed.
78. Which of the following is true about stimulus control training?
A. In stimulus control training, a behavior is reinforced in the presence of a specific stimulus.
B. In stimulus control training, a behavior is reinforced in the absence of a specific stimulus.
C. Stimulus control training is the process of teaching a complex behavior by rewarding closer and closer approximations of the desired behaviour.
D. Stimulus control training is the process of teaching a simple behavior by rewarding closer and closer approximations of the desired behaviour.
79. Which of the following does not accurately reflect a distinction between classical and operant conditioning?
A. Classical conditioning entails forming an association between stimuli; operant conditioning involves forming an association between a behavior and its consequences.
B. Classical conditioning applies to voluntary behavior, while operant conditioning applies to involuntary behavior.
C. In the case of classical conditioning, before conditioning, an unconditioned stimulus leads to an unconditioned response; in operant conditioning reinforcement leads to an increase in behavior.
D. In the case of classical conditioning, after conditioning, a conditioned stimulus leads to a conditioned response; in operant conditioning punishment leads to a decrease in behavior.
80. Which of the following is true of classical conditioning?
A. Its basic principle is that reinforcement increases the frequency of the behavior preceding it; punishment decreases the frequency of the behavior preceding it.
B. It applies to involuntary behavior.
C. According to classical conditioning, reinforcement leads to an increase in behavior.
D. According to classical conditioning, organism voluntarily operates on its environment to produce a desirable result. After behavior occurs, the likelihood of the behavior occurring again is increased or decreased by the behavior's consequences.
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