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Financial Control of the Organization.d

Financial Control of the Organization.d — вариант 2

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12 вопросов Вариант 2 Доступ 7 дней
Содержание теста

Вопросы и варианты

Без отметок и подсказок к правильным ответам

Вопрос 1

Which of the following is NOT a business transaction?

  1. The company sells goods for cash.
  2. The company buys land for cash.
  3. The company hires a new president.
  4. The company pays a dividend to its shareholders.
Вопрос 2

A record of all the changes in a particular asset, liability, or shareholders’ equity during a period is called a (n):

  1. transaction
  2. trial balance.
  3. journal
  4. account.
Вопрос 3

Which of the following is NOT an asset account?

  1. Accounts Receivable
  2. Prepaid Rent
  3. Share Capital
  4. All of these are asset accounts.
Вопрос 4

Any event that has a financial impact on the business and can be measured reliably is a(n):

  1. income statement.
  2. transaction.
  3. asset
  4. journal
Вопрос 5

The rules for recording accounting transactions do NOT include which of the following?

  1. Every transaction’s net amount on the left side of the equation must equal the net amount on the right side.
  2. Both sides of the accounting equation must be affected.
  3. Every transaction affects the financial statements of the business.
  4. Total assets must always equal total liabilities plus total equity.
Вопрос 6

A corporation’s paid-in capital includes:

  1. revenues and expenses.
  2. assets and liabilities.
  3. capital from shareholders.
  4. net income.
Вопрос 7

Receivables are classified as:

  1. increases in earnings.
  2. decreases in earnings.
  3. liabilities
  4. assets
Вопрос 8

An investor who wished to answer the question, "Can the company sell its products?" should investigate the:

  1. operating activities section of the cash flow statement.
  2. current and projected inventory levels.
  3. sales revenue trends and projected sales.
  4. net income for the current period and projected net income for the next period.
Вопрос 9

Generally, three factors influence business and accounting decisions—

  1. operating, investing, and financing activities.
  2. assets, liabilities, and equity.
  3. economic, legal, and ethical.
  4. revenues, expenses, and dividends.
Вопрос 10

The decision framework for making ethical judgments does NOT consider the following question?

  1. What is the issue?
  2. What are the alternatives?
  3. What alternative maximizes profit?
  4. Who are the stakeholders?
Вопрос 11

Which of the following is NOT an asset?

  1. Inventory
  2. Accounts payable
  3. Accounts receivable
  4. Cash
Вопрос 12

Examples of liabilities include:

  1. accounts payable and accounts receivable.
  2. accounts payable and land.
  3. investments and owners’ equity.
  4. accounts payable and long-term debt.