finance quiz help. Multiple choice.?

Dirk

New member
These questions are probably gonna be on my upcoming test and
they're kicking my but, I keep getting them wrong.


The days’ sales uncollected ratio is calculated by which of the following equations?



1. Accounts receivable / (credit sales X 365).

2. Accounts receivable / (credit sales / 365).

3. Accounts payable / (credit purchases X 365).

4. Accounts payable / (credit purchases / 365).


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13. U05q1 Question 13 (Points: 5)
When an asset is used up or consumed in the operations of the business, the resulting transaction includes incurring an expense.



a. True.

b. False.


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14. U05q1 Question 14 (Points: 5)
Over the life of a business, most expenditures will become expenses, but in a single accounting period, expenses are not the same as expenditures.



a. True.

b. False.


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15. U05q1 Question 15 (Points: 4)
This accounting concepts states that accounting reports only facts that can be expressed in monetary amounts:



a. Entity concept.

b. Materiality concept.

c. Money-measurement concept.

d. Asset-measurement concept.


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16. U05q1 Question 16 (Points: 4)
A business’s cost of sales can be calculated by which of the following formulas?



a. $Purchases + $ending inventory – $beginning inventory.

b. $Purchases + $beginning inventory - $ending inventory.

c. $Revenues - $purchases.

d. $Net income + $purchases - $expenses.


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17. U05q1 Question 17 (Points: 4)
Which ending inventory valuation method assumes that the most recently purchased items are the first to be sold?



a. LIFO.

b. Average cost.

c. FIFO.

d. Specific identification.


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18. U05q1 - Question 18 (Points: 4)
When an asset is acquired, it should be recorded at its current market value, rather than its purchase cost.



a. True.

b. False.


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19. U05q1 - Question 19 (Points: 4)
With this depreciation method, annual depreciation decreases the amount of taxable income more in the earlier years of an asset’s service life.



a. Straight-line method.

b. Units-of-production method.

c. Accelerated method.

d. Lower of cost or market method.


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20. U05q1 - Question 20 (Points: 4)
Depletion is associated with which of the following assets?



a. Plant and equipment.

b. Prepaid assets.

c. Accounts receivable.

d. Natural assets that waste away.


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21. u05q1 - Question 21 (Points: 4)
The set of rules, conventions, standards, and procedures established for reporting financial information are known as:



1. Financial accounting standards.

2. Generally accepted financial principles.

3. Generally accepted accounting principles.

4. Accounting standards and procedures.


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22. u05q1 - Question 22 (Points: 4)
Under the accrual basis for recording financial events, a transaction is recorded only when the cash has been received or paid.



1. True.

2. False.
 
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