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佳木斯大学语言治疗学
Aldrige Company purchased $1800 of merchandise oDecember 5, terms 2/10, n/15. ODecember 7.$200 worth of merchandise was returned by Aldrige to the supplier.ODecember 15, Aldrige paid the balance ifull. What was the amount of the cheque ( )
·200.0
·1568.0
·1600.0
·1800.0
EpsCo plans to eliminate a $200 petty cash fund . The current balance ithe account includes$45 inreceipts and $165 incurrency .What will the entry to eliminate the fund include ( )
· Debit to Cash Short and Over for $10.
· Debit to Cash for $165.
· Debit to Miscellaneous Expenses for $35.
· Credit to Petty Cash for $165.
Owhat date does a 90-day note issued oJuly 10 mature ( )
· October7.
· October8.
· October 9.
· October 10.
ONovember 15 , 2002 , Leskowich Iconcluded that a customer’s $4400 account receivable was uncollectible and that the account should be writteoff. What effect will this write-off have oLeskowich’s 2002 net income and bala nce sheet totals assuming the allowance method is used to account for bad debts ( )
· Decrease inet income ; no effect ototal assets.
· No effect onet income or ototal assets.
· Decrease inet income; decrease itotal assets.
· Increase inet income; no effect ototal assets.
which of the following about accruals concept are correct(1) all financial statements are based othe accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred ithe period irrelevant with it’s paid or not( )
· 2 and 3 only
· All of them
· 1 and 2 only
· 3 only
If a business is not being sold or closed, the amounts reported ithe accounts for assets used ioperations are based ocosts. This practice is justified by which principle ( )
· Cost principle.
· Accounting entity principle.
· Objectivity principle.
· Monetary unit principle.
What is the area of accounting that prepares informatioprimarily for external decisiomakers called ( )
· Financial accounting.
· Managerial accounting.
· Auditing.
· Budgeting.
What was the amount of revenue for July ( )
·1200.0
·3000.0
·5500.0
·7000.0
Aimes opened a new bunsiness by investing the following assets : cash , $ 4000; land, $20000; building, $80000. Also, the business will assume responsibility for a note payable of $32000. Aimes signed the note as part of his payment for the land and building. Which journal entry should be used othe books of the new business to record the investment by Aimes ( )
· Assets (10400)Aimes, capital (10400)
· Assets (104000)Liability (32000)Aimes, capital (72000)
· Cash (4000)Land (20000)Building (80000)Aimes, capital (104000)
· Cash (4000)Land (20000)Building (8000Note payable (32000)Aimes,capital (72000)
What is the correct descriptioof a general ledger ( )
· A book of final entry.
· A journal iwhich transactions are first recorde
· A book iwhich a complete record of transactions is firstrecorded and from which transactioamounts are posted to the accounts.
· A cocument containing detailed descriptions of all transactions.
Which of the following is a credit ( )
· A decrease iaexpense account.
· Aincrease iaasset account.
· A decrease iaunearned revenues account.
· A decreae ia liability account.
OApril 30, Hal Company had aAccounts Receivable balance of $37000.During the month of May , total credits to Accounts Receivable were $24000, which resulted from customer payments . The May 31 Accounts Receivable balance was $32000. What was the amount of credit sales during May ( )
·19000.0
·29000.0
·45000.0
·56000.0
The CrimsoCartage Company purchased a new truck at a cost of $42000 oJuly 1,2001.The truck is estimated to have a useful life of 6 years and a salvage value of $6000. How much Depreciatioexpense will be recorded for the truck during the year ended December 31, 2001 assuming the straight –line method ( )
·2700.0
·2900.0
·3300.0
·3500.0
The JoGodfrey, Capital account has a debit balance of $1200 before closing entries are made. If total revenues for the year are $55200 , total expenses $39800, and withdrawals are $9000 , what is the ending balance ithe JoGodfrey, Capital account after all closing entries have beemade ( )
·5200.0
·7600.0
·14200.0
·16600.0
Which phrase best describes a perpetual system ( )
· Gives a continual record of the amount of inventory ohand .
· Uses a purchases account for the cost of new purchases.
· Was historically used by companies that sold large quantities of low-balance items.
· Eliminates the need for a physical inventory count.
·200.0
·1568.0
·1600.0
·1800.0
EpsCo plans to eliminate a $200 petty cash fund . The current balance ithe account includes$45 inreceipts and $165 incurrency .What will the entry to eliminate the fund include ( )
· Debit to Cash Short and Over for $10.
· Debit to Cash for $165.
· Debit to Miscellaneous Expenses for $35.
· Credit to Petty Cash for $165.
Owhat date does a 90-day note issued oJuly 10 mature ( )
· October7.
· October8.
· October 9.
· October 10.
ONovember 15 , 2002 , Leskowich Iconcluded that a customer’s $4400 account receivable was uncollectible and that the account should be writteoff. What effect will this write-off have oLeskowich’s 2002 net income and bala nce sheet totals assuming the allowance method is used to account for bad debts ( )
· Decrease inet income ; no effect ototal assets.
· No effect onet income or ototal assets.
· Decrease inet income; decrease itotal assets.
· Increase inet income; no effect ototal assets.
which of the following about accruals concept are correct(1) all financial statements are based othe accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred ithe period irrelevant with it’s paid or not( )
· 2 and 3 only
· All of them
· 1 and 2 only
· 3 only
If a business is not being sold or closed, the amounts reported ithe accounts for assets used ioperations are based ocosts. This practice is justified by which principle ( )
· Cost principle.
· Accounting entity principle.
· Objectivity principle.
· Monetary unit principle.
What is the area of accounting that prepares informatioprimarily for external decisiomakers called ( )
· Financial accounting.
· Managerial accounting.
· Auditing.
· Budgeting.
What was the amount of revenue for July ( )
·1200.0
·3000.0
·5500.0
·7000.0
Aimes opened a new bunsiness by investing the following assets : cash , $ 4000; land, $20000; building, $80000. Also, the business will assume responsibility for a note payable of $32000. Aimes signed the note as part of his payment for the land and building. Which journal entry should be used othe books of the new business to record the investment by Aimes ( )
· Assets (10400)Aimes, capital (10400)
· Assets (104000)Liability (32000)Aimes, capital (72000)
· Cash (4000)Land (20000)Building (80000)Aimes, capital (104000)
· Cash (4000)Land (20000)Building (8000Note payable (32000)Aimes,capital (72000)
What is the correct descriptioof a general ledger ( )
· A book of final entry.
· A journal iwhich transactions are first recorde
· A book iwhich a complete record of transactions is firstrecorded and from which transactioamounts are posted to the accounts.
· A cocument containing detailed descriptions of all transactions.
Which of the following is a credit ( )
· A decrease iaexpense account.
· Aincrease iaasset account.
· A decrease iaunearned revenues account.
· A decreae ia liability account.
OApril 30, Hal Company had aAccounts Receivable balance of $37000.During the month of May , total credits to Accounts Receivable were $24000, which resulted from customer payments . The May 31 Accounts Receivable balance was $32000. What was the amount of credit sales during May ( )
·19000.0
·29000.0
·45000.0
·56000.0
The CrimsoCartage Company purchased a new truck at a cost of $42000 oJuly 1,2001.The truck is estimated to have a useful life of 6 years and a salvage value of $6000. How much Depreciatioexpense will be recorded for the truck during the year ended December 31, 2001 assuming the straight –line method ( )
·2700.0
·2900.0
·3300.0
·3500.0
The JoGodfrey, Capital account has a debit balance of $1200 before closing entries are made. If total revenues for the year are $55200 , total expenses $39800, and withdrawals are $9000 , what is the ending balance ithe JoGodfrey, Capital account after all closing entries have beemade ( )
·5200.0
·7600.0
·14200.0
·16600.0
Which phrase best describes a perpetual system ( )
· Gives a continual record of the amount of inventory ohand .
· Uses a purchases account for the cost of new purchases.
· Was historically used by companies that sold large quantities of low-balance items.
· Eliminates the need for a physical inventory count.