1. Question: Which of the following accounts represents distributions of earnings to shareholders of the firm?

    A
    Retained Earnings

    B
    Rent Expense

    C
    Dividends

    D
    Payroll Expense

    Note: Not available
    1. Report
  2. Question: XYZ Company reported a balance in Accounts Receivable of $40,500 on January 1 of year 2. During Year 2, the company collected $127,500 from its customers who had purchased on account. On December 31 of Year 2, the company reported a balance in Accounts Receivable of $21,250. How much were XYZ Company's credit sales for Year 2?

    A
    $108,250

    B
    $129,500

    C
    $146,750

    D
    $148,750

    Note: Not available
    1. Report
  3. Question: Which of the following accounts is NOT an expense?

    A
    Depreciation

    B
    Sales Salaries

    C
    Dividends Declared

    D
    Delivery Expense

    Note: Not available
    1. Report
  4. Question: At the beginning of the year, XYZ Company reported a $7,200 balance in its Prepaid Insurance account. At year end, the company reported Insurance Expense of $9,000 in its Income Statement and a balance of $3,800 in the Prepaid Insurance account. What was the cost of the additional insurance that was purchased during the year?

    A
    $9,000

    B
    $12,400

    C
    $5,600

    D
    $12,800

    Note: Not available
    1. Report
  5. Question: During the year, XYZ Company's inventory account balance increased from $26,000 to $31,500. During the year, the company made payments totaling $152,500 to creditors for inventory purchases and reported Cost of Goods Sold of $159,500 on its Income Statement. How much inventory was purchased during the year?

    A
    $165,000

    B
    $158,000

    C
    $152,500

    D
    $159,500

    Note: Not available
    1. Report
  6. Question: Which of the following accounts is not closed during the closing process?

    A
    Wage Expense

    B
    Interest Expense

    C
    Utility Expense

    D
    Accumulated Depreciation

    Note: Not available
    1. Report
  7. Question: XYZ Company purchased some equipment for $120,000 on July 1 of Year 1. The equipment has an estimated useful life of 10 years and an estimated salvage value of $7,500. XYZ Company computes depreciation on a straight-line basis. How much depreciation should be recorded for Year 1?

    A
    $12,000

    B
    $11,250

    C
    $6,000

    D
    $5,625

    Note: Not available
    1. Report
  8. Question: A right granted to an individual or company that excludes others from manufacturing, using, or selling a certain process or device is called a _____________.

    A
    liability

    B
    trademark

    C
    tax liability

    D
    patent

    Note: Not available
    1. Report
  9. Question: Which of the following accounts is NOT a temporary account that should be closed during the closing process?

    A
    Prepaid Insurance

    B
    Cost of Goods Sold

    C
    Sales Revenue

    D
    Depreciation

    Note: Not available
    1. Report
  10. Question: A trial balance that shows revenue and expense accounts with zero balances and balance sheet accounts at the end of the period is called a __________________.

    A
    Balance Sheet

    B
    Pre-Closing Trial Balance

    C
    Post-Closing Trial Balance

    D
    Income Statement

    Note: Not available
    1. Report
Copyright © 2024. Powered by Intellect Software Ltd