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ACC 300 Final Exam Guide
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ACC 300 Final Exam Guide

This Tutorial was purchased 26 times & rated A+ by student like you.

 

This Tutorial contains following Attachments

  • ACC 300 Week 5 Final Exam Guide.pdf

Final Exam Guide Set of 30 Questions
1) Which of the following statements is true?
 
2) Notes to the financial statements include which of the following:
 
3) Which of the following financial statements is divided into major categories of operating, investing, and financing activities?
 
4) If the retained earnings account increases from the beginning of the year to the end of the year, then
 
5) If services are rendered on account, then
 
6) An investment by the stockholders in a business increases
 
7) Using accrual accounting, expenses are recorded and reported only:
 
8) A small company may be able to justify using a cash basis of accounting if they have:
 
9) Stockholders’ equity can be described as claims of
 
10) Common stock is reported on the
 
11) The Vintage Laundry Company purchased $6,500 worth of laundry supplies on June 2 and recorded the purchase as an asset. On June 30, an inventory of the laundry supplies indicated only $2,000 on hand. The adjusting entry that should be made by the company on June
 
12) On July 1 the Fisher Shoe Store paid $15,000 to Acme Realty for 6 months rent beginning July 1. Prepaid Rent was debited for the full amount.
 
13) Use the following data to determine the total dollar amount of assets to be classified as current assets.
 
14) Use the following data to calculate the current ratio. KoonceOffice Supplies Balance Sheet December 31, 2012 Cash $130,000 Accounts Payable $140,000 Prepaid Insurance 60,000 Salaries Payable 20,000 Accounts Receivable 100,000 Mortgage Payable 160,000
 
15) In horizontal analysis, each item is expressed as a percentage of the
 
16) When a change in depreciation method occurs:
 
17) Which of the following statements is true with respect to financial statement reporting for all cases when a company changes from one acceptable accounting method to another?
 
18) Which of the following would be considered a change in accounting principle?
 
19) From an internal control standpoint, the asset most susceptible to improper diversion and use is
 
20) A very small company would have the most difficulty in implementing which of the following internal control activities?
 
21) The reconciliation of the cash register tape with the cash in the register is an example of
 
22) Deposits in transit
 
23) Which of the following items on a bank reconciliation would require an adjusting entry on the company’s books?
 
24) Notification by the bank that a deposited customer check was returned NSF requires that the company make the following adjusting entry:
 
25) Why do pension and mutual funds invest in debt and equity securities?
 
26) Which of the following is a debt security?
 
27) Reed Company acquires 80 Holmes 10%, 5 year, $1,000 bonds on January 1, 2012 for $82,000. This includes a brokerage commission of $2,000. The journal entry to record this investment includes a debit to
 
28) Reed Company acquires 80 Holmes 10%, 5 year, $1,000 bonds on January 1, 2012 for $82,000. This includes a brokerage commission of $2,000. Assume Holmes pays interest semiannually and the July 1 entry was done correctly. The journal entry at December 31, 2012 would include a credit to
 
29) A company that owns more than 50% of the common stock of another company is known as the
 
30) If a parent company has two wholly owned subsidiaries, how many legal and economic entities are there from the viewpoint of the shareholders of the parent company?

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