2 - 4
Test Bank for Accounting Principles, Eleventh Edition
2 - 5
The Recording Process
CHAPTER 2THE RECORDING PROCESS
Summary of Questions by learning Objectives and Bloom’s TaxonomyItemLOBTItemLOBTItemLOBTItemLOBTItemLOBTTrue-False Statements
1.
1
K
9.
2
K
17.
3
K
25.
5
K
sg33.
4
K
2.
1
K
10.
2
K
18.
3
K
26.
5
C
sg34.
5
K
3.
1
K
11.
2
K
19.
4
K
27.
6
K
sg35.
6
C
4.
1
K
12.
2
K
20.
4
K
28.
6
K
sg36.
7
K
5.
2
K
13.
2
K
21.
4
K
29.
6
K
sg37.
7
K
6.
2
K
14.
2
K
22.
4
K
30.
7
K
7.
2
K
15.
3
K
23.
4
K
sg31.
2
K
8.
2
K
16.
3
K
24.
4
K
sg32.
2
K
Multiple Choice Questions
38.
1
K
63.
2
C
88.
3
K
113.
5
K
138.
7
C
39.
1
K
64.
2
C
89.
3
K
114.
5
K
sg139.
1
K
40.
1
K
65.
2
K
90.
3
K
115.
5
C
st140.
2
K
41.
1
C
66.
2
K
91.
3
K
116.
5
K
sg141.
2
K
42.
1
K
67.
2
K
92.
3
C
117.
5
K
st142.
3
K
43.
1
K
68.
2
K
93.
3
K
118.
4
AP
sg143.
3
K
44.
1
K
69.
2
K
94.
3
K
119.
6
K
st144.
4
K
45.
2
K
70.
2
C
95.
3
K
120.
6
K
sg145.
4
K
46.
2
K
71.
2
K
96.
3
K
121.
6
K
sg146.
4
K
47.
2
K
72.
2
K
97.
4
K
122.
6
K
sg147.
4
C
48.
2
K
73.
2
K
98.
4
K
123.
6
K
st148.
6
K
49.
2
K
74.
2
C
99.
4
K
124.
6
K
sg149.
6
K
50.
2
K
75.
2
K
100.
4
K
125.
6
K
st150.
7
K
51.
2
K
76.
2
K
101.
4
K
126.
6
K
sg151.
7
C
52.
2
K
77.
2
C
102.
4
K
127.
6
K
152.
8
K
53.
2
K
78.
2
AP
103.
4
K
128.
6
K
153.
8
K
54.
2
C
79.
2
AP
104.
4
C
129.
6
K
154.
8
K
55.
2
C
80.
2
AP
105.
4
K
130.
6
K
155.
8
K
56.
2
C
81.
3
AP
106.
4
K
131.
6
K
156.
8
K
57.
2
K
82.
2
AP
107.
4
K
132.
7
K
157.
8
K
58.
2
K
83.
2
AP
108.
4
K
133.
7
C
158.
8
K
59.
2
K
84.
2
C
109.
4
C
134.
7
K
60.
2
K
85.
2
AP
110.
4
AN
135.
7
C
61.
2
K
86.
2
AP
111.
5
K
136.
7
K
62.
2
K
87.
3
K
112.
5
K
137.
7
K
Brief Exercises
159.
2
AP
162.
4
AP
164.
4
K
166.
6
AP
168.
7
AP
160.
2
C
163.
4
AP
165.
4
AP
167.
6
AP
169.
7
AP
161.
2
K
sg
This question also appears in the Study Guide.
st
This question also appears in a self-test at the student companion website.
Summary of Questions by learning Objectives and Bloom’s TaxonomyExercises
170.
2
AP
175.
2
C
180.
3
C
185.
7
AP
190.
7
AP
171.
2
C
176.
2
C
181.
3
AP
186.
6
AN
191.
7
AP
172.
2
C
177.
2
C
182.
3
C
187.
6
AP
192.
7
AP
173.
2
C
178.
2
C
183.
4
AP
188.
7
AN
193.
7
AN
174.
2
C
179.
4
AP
184.
6
AP
189.
7
AN
Completion Statements
194.
1
K
196.
2
K
198.
3
K
200.
4
K
202.
5
K
195.
2
K
197.
2
K
199.
4
K
201.
4
K
203.
7
KShort-Answer Essay
205.3
1,2
C
208.
7
AN
211.
4
C
214.
4-6
S
206.
2
C
209.
3
S
212.
5,6
C
215.
1
E
207.
2
S
210.
3
C
213.
6
S
216.
2
S
SUMMARY OF learning OBJECTIVES BY QUESTION TYPEItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeLearning Objective 1
1.
TF
4.
TF
40.
MC
43.
MC
194.
C
2.
TF
38.
MC
41.
MC
44.
MC
198.
SA
3.
TF
39.
MC
42.
MC
139.
MC
215.
SA
Learning Objective 2
5.
TF
45.
MC
57.
MC
69.
MC
82.
MC
171.
Ex
205.
SA
6.
TF
46.
MC
58.
MC
70.
MC
83.
MC
172.
Ex
206.
SA
7.
TF
47.
MC
59.
MC
71.
MC
84.
MC
173.
Ex
207.
SA
8.
TF
48.
MC
60.
MC
72.
MC
85.
MC
174.
Ex
216.
SA
9.
TF
49.
MC
61.
MC
73.
MC
86.
MC
175.
Ex
10.
TF
50..
1 - 6Test Bank for Accounting Principles, Eleventh Edition.docxmercysuttle
1 - 6
Test Bank for Accounting Principles, Eleventh Edition
1 - 5
Accounting in Action
CHAPTER 1
ACCOUNTING IN ACTION
Summary of Questions by LEARNING Objectives and Bloom’s Taxonomy
ItemLOBTItemLOBTItemLOBTItemLOBTItemLOBT
True-False Statements
1.
1
K
9.
2
K
17.
4
K
25.
6
K
sg33.
1
K
2.
1
K
10.
2
K
18.
4
K
26.
6
K
sg34.
2
K
3.
1
C
11.
2
K
19.
4
K
27.
7
K
sg35.
3
K
4.
2
K
12.
2
K
20.
5
C
28.
7
C
sg36.
4
C
5.
2
K
13.
2
K
21.
5
K
29.
7
C
sg37.
5
K
6.
2
C
14.
2
K
22.
5
K
30.
7
C
sg38.
6
K
7.
2
K
15.
3
K
23.
5
K
31.
8
K
sg39.
7
K
8.
2
C
16.
4
K
24.
6
K
32.
8
K
sg40.
8
K
Multiple Choice Questions
41.
1
K
69.
4
C
97.
6
K
125.
8
K
st153.
1
K
42.
1
K
70.
4
K
98.
6
K
126.
8
K
st154.
1
K
43.
1
K
71.
4
K
99.
6
K
127.
8
AP
sg155.
2
K
44.
1
C
72.
4
C
100.
6
C
129.
8
AP
st156.
2
K
45.
1
K
73.
4
K
101.
6
K
129.
8
AP
sg157.
4
K
46.
1
K
74.
5
K
102.
6
C
130.
8
K
st158.
4
K
47.
1
K
75.
5
K
103.
6
AP
131.
8
C
sg159.
5
K
48.
1
K
76.
5
K
104.
6
AP
132.
8
K
sg160.
6
K
49.
2
C
77.
5
K
105.
6
AP
133.
8
K
sg161.
7
C
50.
2
C
78.
5
K
106.
6
AP
134.
8
AP
sg162.
7
C
51.
2
C
79.
5
C
107.
6
AP
135.
8
AP
sg163.
8
K
52.
2
C
80.
5
C
108.
6
C
136.
8
AP
164.
10
K
53.
2
C
81.
5
K
109.
6
AP
137.
8
AP
165.
10
K
54.
2
C
82.
5
K
110.
6
C
138.
8
AP
166.
10
K
a55.
9
K
83.
5
C
111.
6
C
139.
8
AP
167.
10
K
a56.
9
K
84.
5
K
112.
7
C
140.
8
AP
168.
10
K
a57.
9
K
85.
5
K
113.
7
C
141.
8
AP
169.
10
K
a58.
9
C
86.
5
K
114.
6
C
142.
8
AP
170.
10
K
59.
2
K
87.
5
K
115.
7
C
143.
8
AP
171.
10
K
60.
2
K
88.
6
K
116.
7
K
144.
8
AP
172.
10
K
61.
3
C
89.
6
K
117.
7
C
145.
8
AP
173.
10
K
62.
3
K
90.
6
K
118.
7
C
146.
8
AP
174.
10
K
63.
3
C
91.
6
C
119.
7
C
147.
8
AN
175.
10
K
64.
4
K
92.
6
K
120.
7
AN
148.
8
AN
176.
10
K
65.
4
K
93.
6
K
121.
7
C
149.
8
AN
177.
10
K
66.
4
C
94.
6
C
122.
8
C
150.
8
AN
67.
4
K
95.
6
K
123.
8
C
151.
8
AN
68.
4
K
96.
6
K
124.
8
K
sg152.
1
K
sg
This question also appears in the Study Guide.
st
This question also appears in a self-test at the student companion website.
a
This question covers a topic in an appendix to the chapter.
Summary of Questions by LEARNING Objectives and Bloom’s Taxonomy
Brief Exercises
178.
2
C
181.
6
AP
184.
7
C
187.
8
AP
179.
6
K
182.
6
AP
185.
8
AP
188.
8
AP
180.
6
K
182.
6
C
4186.
8
C
Exercises
189.
2,4
K
197.
6
C
205.
7
C
213.
8
AP
221.
8
AN
190.
6
C
198.
6,7
C
206.
7
C
214.
8
AP
222.
8
C
191.
6
C
199.
6,7
C
207.
7
AP
215.
8
AP
223.
8
AP
192.
6
AP
200.
6,7
AP
208.
7
C
216.
8
AN
224.
8
AP
193.
6
C
201.
7
AP
209.
7
C
217.
8
AP
225.
8
AP
194.
6
AP
202.
7
AP
210.
7
C
218.
8
AP
195.
6
AN
203.
7
C
211.
7
C
219.
8
C
196.
6
AN
204.
7
AN
212.
7
C
220.
8
AP
Completion Statements
226.
1
K
228.
2
K
230.
4
K
232.
5
K
234.
6
K
227.
2
K
229.
2
K
231.
4
K
233.
6
K
235.
8
KSUMMARY OF LEARNING OBJECTIVES BY QUESTION TYPEItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeLearning Objective 1
1.
TF
33.
TF
43.
MC
46.
MC
152.
MC
226.
C
2.
TF
41.
MC
44.
MC
47.
MC
153.
MC
3.
TF
42.
MC
45.
MC
48.
MC
154.
MC
Learnin ...
This document contains a quiz for ACC 557 Week 2 with multiple choice questions about accounting concepts. It covers topics like the purpose of accounting, users of accounting information, the basic accounting equation, and financial statements. The quiz aims to test understanding of fundamental principles in accounting.
The document discusses several key aspects of completing the accounting cycle:
1. It describes the steps to prepare a worksheet, including entering trial balances, adjustments, adjusted balances, and extending amounts to financial statements.
2. It explains the process of closing the books at the end of an accounting period by journalizing and posting closing entries to transfer temporary account balances.
3. It states that a post-closing trial balance contains only permanent account balances to prove the equality of amounts carried forward to the next period.
The document provides information about downloading the solutions manual for Accounting Principles Weygandt 11th Edition, including instructions for accessing a sample chapter. It outlines the chapter contents, including learning objectives, assignments, and problems. Tables provide details on the assignment classification, characteristic, and Bloom's taxonomy correlation for the chapter material. The solutions manual appears to provide answers to accounting questions and problems to help students learn the recording process concepts covered in the textbook.
5 - 12Test Bank for Accounting Principles, Eleventh Edition.docxgilbertkpeters11344
The document is a chapter summary from an accounting textbook. It provides an overview of the learning objectives, types of questions, and organization of the chapter material. The chapter focuses on accounting for merchandising operations and covers topics such as the differences between service and merchandising companies, perpetual and periodic inventory systems, and preparing worksheets. It includes 190 true-false questions, 189 multiple choice questions, and 19 exercises/problems to reinforce the learning objectives.
This document provides an overview of Chapter 2 from the textbook, which covers the recording process in accounting. It includes a table that outlines the key study objectives for the chapter and assigns exercises, problems, and questions to reinforce each objective. A second table provides details on the assigned problems, including their level of difficulty and the estimated time to complete each one. The chapter aims to explain the basic steps in recording business transactions, including the use of journals, ledgers, posting, and preparing trial balances. It also correlates the study objectives to the end-of-chapter exercises and problems.
The document provides an overview of the accounting recording process. It discusses key concepts like accounts, debits and credits, journals, ledgers, and the steps involved in recording transactions. Specifically, it covers:
- What accounts are and how they are used to record increases and decreases in assets, liabilities, and equity.
- How transactions are initially recorded in journals before being transferred to ledger accounts.
- The purpose of ledgers and how they contain all asset, liability, and equity accounts.
- The basic steps of analyzing transactions, journalizing them, and then posting to ledger accounts.
So in summary, the document outlines the fundamental components and process of recording business transactions in accounting from
1 - 6Test Bank for Accounting Principles, Eleventh Edition.docxmercysuttle
1 - 6
Test Bank for Accounting Principles, Eleventh Edition
1 - 5
Accounting in Action
CHAPTER 1
ACCOUNTING IN ACTION
Summary of Questions by LEARNING Objectives and Bloom’s Taxonomy
ItemLOBTItemLOBTItemLOBTItemLOBTItemLOBT
True-False Statements
1.
1
K
9.
2
K
17.
4
K
25.
6
K
sg33.
1
K
2.
1
K
10.
2
K
18.
4
K
26.
6
K
sg34.
2
K
3.
1
C
11.
2
K
19.
4
K
27.
7
K
sg35.
3
K
4.
2
K
12.
2
K
20.
5
C
28.
7
C
sg36.
4
C
5.
2
K
13.
2
K
21.
5
K
29.
7
C
sg37.
5
K
6.
2
C
14.
2
K
22.
5
K
30.
7
C
sg38.
6
K
7.
2
K
15.
3
K
23.
5
K
31.
8
K
sg39.
7
K
8.
2
C
16.
4
K
24.
6
K
32.
8
K
sg40.
8
K
Multiple Choice Questions
41.
1
K
69.
4
C
97.
6
K
125.
8
K
st153.
1
K
42.
1
K
70.
4
K
98.
6
K
126.
8
K
st154.
1
K
43.
1
K
71.
4
K
99.
6
K
127.
8
AP
sg155.
2
K
44.
1
C
72.
4
C
100.
6
C
129.
8
AP
st156.
2
K
45.
1
K
73.
4
K
101.
6
K
129.
8
AP
sg157.
4
K
46.
1
K
74.
5
K
102.
6
C
130.
8
K
st158.
4
K
47.
1
K
75.
5
K
103.
6
AP
131.
8
C
sg159.
5
K
48.
1
K
76.
5
K
104.
6
AP
132.
8
K
sg160.
6
K
49.
2
C
77.
5
K
105.
6
AP
133.
8
K
sg161.
7
C
50.
2
C
78.
5
K
106.
6
AP
134.
8
AP
sg162.
7
C
51.
2
C
79.
5
C
107.
6
AP
135.
8
AP
sg163.
8
K
52.
2
C
80.
5
C
108.
6
C
136.
8
AP
164.
10
K
53.
2
C
81.
5
K
109.
6
AP
137.
8
AP
165.
10
K
54.
2
C
82.
5
K
110.
6
C
138.
8
AP
166.
10
K
a55.
9
K
83.
5
C
111.
6
C
139.
8
AP
167.
10
K
a56.
9
K
84.
5
K
112.
7
C
140.
8
AP
168.
10
K
a57.
9
K
85.
5
K
113.
7
C
141.
8
AP
169.
10
K
a58.
9
C
86.
5
K
114.
6
C
142.
8
AP
170.
10
K
59.
2
K
87.
5
K
115.
7
C
143.
8
AP
171.
10
K
60.
2
K
88.
6
K
116.
7
K
144.
8
AP
172.
10
K
61.
3
C
89.
6
K
117.
7
C
145.
8
AP
173.
10
K
62.
3
K
90.
6
K
118.
7
C
146.
8
AP
174.
10
K
63.
3
C
91.
6
C
119.
7
C
147.
8
AN
175.
10
K
64.
4
K
92.
6
K
120.
7
AN
148.
8
AN
176.
10
K
65.
4
K
93.
6
K
121.
7
C
149.
8
AN
177.
10
K
66.
4
C
94.
6
C
122.
8
C
150.
8
AN
67.
4
K
95.
6
K
123.
8
C
151.
8
AN
68.
4
K
96.
6
K
124.
8
K
sg152.
1
K
sg
This question also appears in the Study Guide.
st
This question also appears in a self-test at the student companion website.
a
This question covers a topic in an appendix to the chapter.
Summary of Questions by LEARNING Objectives and Bloom’s Taxonomy
Brief Exercises
178.
2
C
181.
6
AP
184.
7
C
187.
8
AP
179.
6
K
182.
6
AP
185.
8
AP
188.
8
AP
180.
6
K
182.
6
C
4186.
8
C
Exercises
189.
2,4
K
197.
6
C
205.
7
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8
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221.
8
AN
190.
6
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198.
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222.
8
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191.
6
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215.
8
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8
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192.
6
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200.
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208.
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8
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193.
6
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201.
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225.
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Completion Statements
226.
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2
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5
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6
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8
KSUMMARY OF LEARNING OBJECTIVES BY QUESTION TYPEItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeItemTypeLearning Objective 1
1.
TF
33.
TF
43.
MC
46.
MC
152.
MC
226.
C
2.
TF
41.
MC
44.
MC
47.
MC
153.
MC
3.
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MC
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48.
MC
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MC
Learnin ...
This document contains a quiz for ACC 557 Week 2 with multiple choice questions about accounting concepts. It covers topics like the purpose of accounting, users of accounting information, the basic accounting equation, and financial statements. The quiz aims to test understanding of fundamental principles in accounting.
The document discusses several key aspects of completing the accounting cycle:
1. It describes the steps to prepare a worksheet, including entering trial balances, adjustments, adjusted balances, and extending amounts to financial statements.
2. It explains the process of closing the books at the end of an accounting period by journalizing and posting closing entries to transfer temporary account balances.
3. It states that a post-closing trial balance contains only permanent account balances to prove the equality of amounts carried forward to the next period.
The document provides information about downloading the solutions manual for Accounting Principles Weygandt 11th Edition, including instructions for accessing a sample chapter. It outlines the chapter contents, including learning objectives, assignments, and problems. Tables provide details on the assignment classification, characteristic, and Bloom's taxonomy correlation for the chapter material. The solutions manual appears to provide answers to accounting questions and problems to help students learn the recording process concepts covered in the textbook.
5 - 12Test Bank for Accounting Principles, Eleventh Edition.docxgilbertkpeters11344
The document is a chapter summary from an accounting textbook. It provides an overview of the learning objectives, types of questions, and organization of the chapter material. The chapter focuses on accounting for merchandising operations and covers topics such as the differences between service and merchandising companies, perpetual and periodic inventory systems, and preparing worksheets. It includes 190 true-false questions, 189 multiple choice questions, and 19 exercises/problems to reinforce the learning objectives.
This document provides an overview of Chapter 2 from the textbook, which covers the recording process in accounting. It includes a table that outlines the key study objectives for the chapter and assigns exercises, problems, and questions to reinforce each objective. A second table provides details on the assigned problems, including their level of difficulty and the estimated time to complete each one. The chapter aims to explain the basic steps in recording business transactions, including the use of journals, ledgers, posting, and preparing trial balances. It also correlates the study objectives to the end-of-chapter exercises and problems.
The document provides an overview of the accounting recording process. It discusses key concepts like accounts, debits and credits, journals, ledgers, and the steps involved in recording transactions. Specifically, it covers:
- What accounts are and how they are used to record increases and decreases in assets, liabilities, and equity.
- How transactions are initially recorded in journals before being transferred to ledger accounts.
- The purpose of ledgers and how they contain all asset, liability, and equity accounts.
- The basic steps of analyzing transactions, journalizing them, and then posting to ledger accounts.
So in summary, the document outlines the fundamental components and process of recording business transactions in accounting from
The document summarizes key aspects of the accounting recording process. It explains that the recording process involves (1) analyzing transactions, (2) journalizing transactions by recording them in a journal, and (3) posting journal entries to individual accounts in the general ledger. It also describes what a journal and general ledger are and how they are used. The chapter concludes by explaining what a trial balance is and that its purpose is to ensure total debits equal total credits.
This document provides an overview of accounting for receivables. It includes an assignment classification table that lists learning objectives and corresponding questions, exercises, and problems. It also includes tables that classify problems by level of difficulty and time required. The document then provides answers to questions about identifying different types of receivables, recognizing and valuing accounts receivable, estimating uncollectible amounts, and advantages of accepting credit cards.
This document provides an assignment classification table for Chapter 3 of Intermediate Accounting. It classifies the chapter's topics, questions, brief exercises, regular exercises, and problems by topic and learning objective. The table also describes the level of difficulty and estimated time to complete for each assignment. It includes 13 topics covered in the chapter and 10 learning objectives. The document provides guidance for instructors on organizing assignments to help students learn the material.
Brennan, Niamh and Clarke, Peter [1985] Objective Tests in Financial Accounti...Prof Niamh M. Brennan
A multiple choice questionnaire (MCQ) style examination typically consists of 20/30 short statements, each of which is followed by a number of alternative answers. Only one answer is strictly correct. This allows the examiner to mark candidates' responses in an objective rather than subjective fashion. This style of examination question has recently been adopted by the Institute of Chartered Accountants in Ireland and is also used in third level institutions.
MCQs have a number of advantages over traditional examination formats. First, they allow the examiner to ask questions on every topic on the syllabus and thus test the candidates range of knowledge. Perhaps more importantly, correction of answers is entirely objective and comparatively easy. Large numbers of scripts can be objectively tested in a short space of time.
Objective tests can also be an effective teaching tool. The topics covered in each chapter are logically sequenced so that as the student progresses through the chapter they build up their know¬ledge and skills in relation to that topic. In addition, the book emphasises problem areas and attempts to help students avoid common mistakes in financial accounting. Thus the tutor can indicate the correct solution and also explain or seek responses as to why other plausible answers are incorrect to the given statement. Such a process should ensure greater understanding of the topic under discussion.
This book is suitable for students taking introductory financial accounting examinations of the professional accountancy bodies, third level accounting students or other students studying introductory financial accounting courses. The three revision examinations at the end of this book are reproduced with the kind permission of the Institute of Chartered Accountants in Ireland.
This document provides an overview of the accounting cycle and accounting information system. It begins with learning objectives that cover basic accounting terminology, double-entry rules, steps in the accounting cycle including journalizing, posting, trial balances and financial statements. The accounting cycle is then explained through examples of transactions being recorded in journals and posted to ledger accounts. The purpose of the accounting information system is also summarized as collecting, processing and disseminating financial information to interested parties like management.
This document provides an assignment classification table and characteristics table for Chapter 3 of an accounting textbook. The tables classify learning objectives, questions, exercises and problems by level of difficulty and time required. They also provide a correlation chart mapping the chapter's learning objectives to levels of Bloom's Taxonomy and specific questions/exercises. The tables are designed to help instructors assign work and assess student comprehension of the chapter, which covers adjusting accounting entries, adjusted trial balances, and financial reporting concepts.
1) The document discusses the recording process in accounting, which involves using accounts, debits and credits, journals, ledgers, and posting to record business transactions.
2) It defines key terms like accounts, debits and credits, journals, ledgers, and explains how transactions are recorded in the steps of journalizing, posting, and preparing T-accounts.
3) The recording process is illustrated through examples of various business transactions and how they are recorded in journals and ledgers using debits and credits to ensure the accounting equation stays in balance.
The document summarizes key concepts from Chapter 3 of an accounting textbook. It discusses the general ledger and how it contains all individual ledger accounts. It explains how transactions are posted from the general journal to ledger accounts, including the steps in the posting process. It also covers how a trial balance is prepared by listing account balances to ensure total debits equal total credits. Finding and correcting errors in the trial balance is also addressed.
The document provides an overview of key concepts related to the accounting recording process, including:
1) Accounts, debits, credits, journals, ledgers, and the trial balance are used to record business transactions and ensure equality of debits and credits.
2) Transactions are initially recorded in journals, then posted to ledger accounts to update account balances.
3) A trial balance lists account balances and proves the mathematical equality of total debits and credits.
This document contains classification tables that organize the topics, questions, exercises and problems from Chapter 3 of the textbook. The first table classifies the material by topic. The second table classifies the learning objectives. The third table describes the characteristics of the assignment questions such as their level of difficulty and estimated time to complete. The fourth section provides answers to sample questions related to accounting terminology, double-entry accounting, adjusting and closing entries, and international accounting standards.
The document provides an overview of the key steps and concepts in the accounting recording process, including:
1. Defining accounts, debits and credits, journals, ledgers, and the trial balance. Accounts track increases and decreases to specific items and use debits and credits to record transactions.
2. Outlining the basic steps as analyzing transactions, journalizing, posting to ledger accounts, and preparing a trial balance. Journals provide a chronological record and ledgers contain all accounts.
3. Explaining the purposes and limitations of the trial balance in checking that debits equal credits but not ensuring all transactions are recorded correctly.
The document provides an overview of adjusting entries and related accounting concepts. It begins with explaining the time period assumption and how accountants divide a business's economic life into artificial time periods. Then it discusses the accrual basis of accounting and how revenues are recognized when earned and expenses are recognized when incurred. The reasons for adjusting entries are to ensure revenues and expenses are recorded in the proper periods according to accrual accounting. The major types of adjusting entries are identified as those for deferrals, such as prepaid expenses and unearned revenues, and those for accruals, such as accrued revenues and accrued expenses. Instructions and examples are provided for preparing adjusting entries for deferrals.
Here are the steps to analyze and post a journal entry:
1. Analyze the journal entry to determine the accounts involved and whether each account increased or decreased.
2. Determine if each account is an asset, liability, equity, revenue or expense account based on the general ledger chart of accounts.
3. Translate increases in asset and expense accounts and decreases in liability, equity and revenue accounts into debits, and increases in liability, equity and revenue accounts and decreases in asset and expense accounts into credits.
4. Record the debits and credits in the appropriate general ledger accounts.
Posting
Question
LO 6
The document summarizes accounting concepts related to the recording process. It discusses [1] accounts and how they are used to record transactions, [2] debits and credits and how they affect account balances, and [3] the basic steps in recording transactions, including journalizing, posting to ledgers, and preparing a trial balance.
The document provides an overview of capital budgeting techniques, including the payback period method, net present value method, and internal rate of return method. It then works through an example of evaluating a potential capital project for Basket Wonders using each of these methods. For the payback period method, it calculates the payback period as 3.3 years and determines the project meets the acceptance criterion of less than 3.5 years. For the internal rate of return method, it calculates the IRR as 11.57% which is below the required rate of 13%, so the project is rejected. For the net present value method at a discount rate of 13%, it calculates the NPV as negative $1,428, so the
This document describes the process for maintaining a chart of accounts (COA). It involves receiving requests to update the COA from regional accountants, reviewing the requests, checking if existing accounts can be used, approving requests, notifying relevant parties of changes, and amending the COA as needed. Key steps include filling out a COA maintenance request form, assessing the financial impact of changes, obtaining multiple levels of approval, and working with IT to implement approved changes.
The document discusses the accounting information system and key concepts in the accounting cycle. It provides learning objectives for understanding basic accounting terminology, explaining double-entry rules, identifying steps in the accounting cycle, and recording transactions in journals and ledgers. Key terms are defined, such as assets, liabilities, equity, revenues, expenses, and debits and credits. Examples demonstrate double-entry accounting, the accounting equation, and the steps of the accounting cycle including journalizing, posting, preparing a trial balance, and making adjusting entries.
SAP R3 Month-end Cross-Module Closing ScheduleMichael Knowles
This document provides a month-end closing cross-module planning schedule for SAP R3. It includes activities for various modules like FI, CO, LO, and their suggested sequence and timing. General notes provide guidance on dependencies between activities and updating the schedule. The schedule is intended to coordinate the month-end closing process across different areas to ensure a smooth closing.
Adjusting The Accounts ASSIGNMENT CLASSIFICATION TABLEScott Donald
The document provides information about adjusting entries and the accounting cycle. It includes a chapter overview, study objectives, assignment questions, exercises and problems, and a Bloom's Taxonomy correlation chart. The key topics covered are the reasons for adjusting entries, the major types of adjusting entries including deferrals and accruals, and preparing adjusting entries for items like prepaid expenses, accrued revenues, and depreciation. The exercises and problems allow students to practice identifying account types and preparing adjusting journal entries.
I need a 7 pg research essay on the following Select a real o.docxeugeniadean34240
I need a 7 pg research essay on the following:
Select a real or hypothetical crisis, such as a natural disaster (hurricane, tornado, flooding, or earthquake), a catastrophic building failure, or an act of terrorism.
Discuss resource management based on ethical approaches used during crisis management.
Consider issues such as patient triage or current as well as incoming patients, supply, and personnel availability.
Discuss and develop an authoritative chain of command for crisis management.
Include such responsibilities as Incident Commander, Communications Officer, and other members of the chain of command for the incident.
Discuss the importance and implementation of community communication, involvement, and coordination.
Discuss the necessary policies for personnel management and safety.
Include provisions for lock-down status and family communication abilities.
Outline the steps for supply chain management, both for personnel and the supplies needed to provide care.
.
I need a 4-5 APA formatted paper with references that is clearly wri.docxeugeniadean34240
I need a 4-5 APA formatted paper with references that is clearly written and includes the following:
The attendance of an AA meeting. Describe the meeting's atmosphere, the participants and their appearances, details on the group discussion, engagement, timeframe, the pros and cons of the meeting, and other helpful information.
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The document summarizes key aspects of the accounting recording process. It explains that the recording process involves (1) analyzing transactions, (2) journalizing transactions by recording them in a journal, and (3) posting journal entries to individual accounts in the general ledger. It also describes what a journal and general ledger are and how they are used. The chapter concludes by explaining what a trial balance is and that its purpose is to ensure total debits equal total credits.
This document provides an overview of accounting for receivables. It includes an assignment classification table that lists learning objectives and corresponding questions, exercises, and problems. It also includes tables that classify problems by level of difficulty and time required. The document then provides answers to questions about identifying different types of receivables, recognizing and valuing accounts receivable, estimating uncollectible amounts, and advantages of accepting credit cards.
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Brennan, Niamh and Clarke, Peter [1985] Objective Tests in Financial Accounti...Prof Niamh M. Brennan
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This book is suitable for students taking introductory financial accounting examinations of the professional accountancy bodies, third level accounting students or other students studying introductory financial accounting courses. The three revision examinations at the end of this book are reproduced with the kind permission of the Institute of Chartered Accountants in Ireland.
This document provides an overview of the accounting cycle and accounting information system. It begins with learning objectives that cover basic accounting terminology, double-entry rules, steps in the accounting cycle including journalizing, posting, trial balances and financial statements. The accounting cycle is then explained through examples of transactions being recorded in journals and posted to ledger accounts. The purpose of the accounting information system is also summarized as collecting, processing and disseminating financial information to interested parties like management.
This document provides an assignment classification table and characteristics table for Chapter 3 of an accounting textbook. The tables classify learning objectives, questions, exercises and problems by level of difficulty and time required. They also provide a correlation chart mapping the chapter's learning objectives to levels of Bloom's Taxonomy and specific questions/exercises. The tables are designed to help instructors assign work and assess student comprehension of the chapter, which covers adjusting accounting entries, adjusted trial balances, and financial reporting concepts.
1) The document discusses the recording process in accounting, which involves using accounts, debits and credits, journals, ledgers, and posting to record business transactions.
2) It defines key terms like accounts, debits and credits, journals, ledgers, and explains how transactions are recorded in the steps of journalizing, posting, and preparing T-accounts.
3) The recording process is illustrated through examples of various business transactions and how they are recorded in journals and ledgers using debits and credits to ensure the accounting equation stays in balance.
The document summarizes key concepts from Chapter 3 of an accounting textbook. It discusses the general ledger and how it contains all individual ledger accounts. It explains how transactions are posted from the general journal to ledger accounts, including the steps in the posting process. It also covers how a trial balance is prepared by listing account balances to ensure total debits equal total credits. Finding and correcting errors in the trial balance is also addressed.
The document provides an overview of key concepts related to the accounting recording process, including:
1) Accounts, debits, credits, journals, ledgers, and the trial balance are used to record business transactions and ensure equality of debits and credits.
2) Transactions are initially recorded in journals, then posted to ledger accounts to update account balances.
3) A trial balance lists account balances and proves the mathematical equality of total debits and credits.
This document contains classification tables that organize the topics, questions, exercises and problems from Chapter 3 of the textbook. The first table classifies the material by topic. The second table classifies the learning objectives. The third table describes the characteristics of the assignment questions such as their level of difficulty and estimated time to complete. The fourth section provides answers to sample questions related to accounting terminology, double-entry accounting, adjusting and closing entries, and international accounting standards.
The document provides an overview of the key steps and concepts in the accounting recording process, including:
1. Defining accounts, debits and credits, journals, ledgers, and the trial balance. Accounts track increases and decreases to specific items and use debits and credits to record transactions.
2. Outlining the basic steps as analyzing transactions, journalizing, posting to ledger accounts, and preparing a trial balance. Journals provide a chronological record and ledgers contain all accounts.
3. Explaining the purposes and limitations of the trial balance in checking that debits equal credits but not ensuring all transactions are recorded correctly.
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Here are the steps to analyze and post a journal entry:
1. Analyze the journal entry to determine the accounts involved and whether each account increased or decreased.
2. Determine if each account is an asset, liability, equity, revenue or expense account based on the general ledger chart of accounts.
3. Translate increases in asset and expense accounts and decreases in liability, equity and revenue accounts into debits, and increases in liability, equity and revenue accounts and decreases in asset and expense accounts into credits.
4. Record the debits and credits in the appropriate general ledger accounts.
Posting
Question
LO 6
The document summarizes accounting concepts related to the recording process. It discusses [1] accounts and how they are used to record transactions, [2] debits and credits and how they affect account balances, and [3] the basic steps in recording transactions, including journalizing, posting to ledgers, and preparing a trial balance.
The document provides an overview of capital budgeting techniques, including the payback period method, net present value method, and internal rate of return method. It then works through an example of evaluating a potential capital project for Basket Wonders using each of these methods. For the payback period method, it calculates the payback period as 3.3 years and determines the project meets the acceptance criterion of less than 3.5 years. For the internal rate of return method, it calculates the IRR as 11.57% which is below the required rate of 13%, so the project is rejected. For the net present value method at a discount rate of 13%, it calculates the NPV as negative $1,428, so the
This document describes the process for maintaining a chart of accounts (COA). It involves receiving requests to update the COA from regional accountants, reviewing the requests, checking if existing accounts can be used, approving requests, notifying relevant parties of changes, and amending the COA as needed. Key steps include filling out a COA maintenance request form, assessing the financial impact of changes, obtaining multiple levels of approval, and working with IT to implement approved changes.
The document discusses the accounting information system and key concepts in the accounting cycle. It provides learning objectives for understanding basic accounting terminology, explaining double-entry rules, identifying steps in the accounting cycle, and recording transactions in journals and ledgers. Key terms are defined, such as assets, liabilities, equity, revenues, expenses, and debits and credits. Examples demonstrate double-entry accounting, the accounting equation, and the steps of the accounting cycle including journalizing, posting, preparing a trial balance, and making adjusting entries.
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This document provides a month-end closing cross-module planning schedule for SAP R3. It includes activities for various modules like FI, CO, LO, and their suggested sequence and timing. General notes provide guidance on dependencies between activities and updating the schedule. The schedule is intended to coordinate the month-end closing process across different areas to ensure a smooth closing.
Adjusting The Accounts ASSIGNMENT CLASSIFICATION TABLEScott Donald
The document provides information about adjusting entries and the accounting cycle. It includes a chapter overview, study objectives, assignment questions, exercises and problems, and a Bloom's Taxonomy correlation chart. The key topics covered are the reasons for adjusting entries, the major types of adjusting entries including deferrals and accruals, and preparing adjusting entries for items like prepaid expenses, accrued revenues, and depreciation. The exercises and problems allow students to practice identifying account types and preparing adjusting journal entries.
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Guided Response: Respond to at least two of your classmates’ postings. Support your initial and subsequent posts by citing at least two scholarly and peer-reviewed sources in addition to the course text. The Scholarly, Peer-Reviewed, and Other Credible Sources (Links to an external site.) table offers additional guidance on appropriate source types.
Forum 1)One psychosocial issue that could cause a serious issue in the school setting to me would be Bullying. Bullying can scare a person’s ability to feel be ant to bully and be mean to someone because they may act different or look different to them, beautiful, safe, and secure about who they are, and be lasting ongoing issue that will last forever by making them feel insecure, and not wanted along while feeling like no one cares about them. Bullying is a form of abuse, aggressiveness, coercion, force. There are other things that bullies do to feel like they are important or better than everyone else, like be dominated, intimidating, or threatening. “Bullying in schools, particularly bias-based bullying, is an important issue for many reasons, but chief among them include evidence that victims being bullied experience both short and long term consequences, including poor school performance, depression, and increased health problems” (Martin, M. E. (2018).
I believe that the services of all three would be required because the bully would be evaluated three different times on his behavior and other things that no one may know about. Each of them has their own specialty that would fit working with the bully and being able to determine what is the issue or problem that makes the bully act out of character the way he or she does.
“An analysis of this phenomenon in schools, according to different authors [1,7.8, reveals that children involved in bullying behavior can play different roles; (a) aggressors/intimidators; (b) victim; (c) aggressors who are also victims and (d) passive observers. These observers are neither directly involved as aggressors nor as victims. As such, they can play a number of different roles: they can defend the victims, thus reducing this type of behavior; they can support the aggressors, actively reinforcing intimidation; children who merely observe are neutral or indifferent”. (www.ncbi.nim.nih.gov) (Links to an external site.) . There should something put into place that will stop individuals with aggressive behavior to stop bullying other individuals who just want to be themselves and live their lives. It leads to most children feeling depressed and wanting to end their lives because of it, and it happens in our society today children ending their lives because they are being targeted by bullies. Rules should also be put into place for the bullies to let them know what will happen if they continue to bully others.
REFERENCES:
Martin, M. E. (2018). Introduction to human services: Through the eyes of practice settings .
I need 3 pages discussion for an intersection (Attached image).docxeugeniadean34240
I need 3 pages discussion for an intersection (Attached image)
North Harbor Drive and Harbor Island Drive intersection, San Diego CA 92111 US
Please address the following:
a. Right of Way Issues
b. Utility Relocation
c. Air Quality Conformity
d. Title VI Considerations
e. Visual / Landscape Considerations
f. Required Permits
g. Stormwater Management
h. Cultural Resources
i. Risk Management Plan
j. Transportation Management Plan (TMP)
k. Transit Services
If you think any other better ideas, please address them as well.
University Level
Please no plagiarism
I also attached an example, you can follow it to get ideas to write about
.
I need 1page write up on Hypothesis & Methods Proposal,Due on .docxeugeniadean34240
I need 1page write up on Hypothesis & Methods Proposal,
Due on 3rd Feb 7PM PST
Please see attached doc for details on title, notes and questions to be answered.
Please cite everything, You might need the previous APA paper (attached image), but not sure. so please review
.
I need 2-3 pages written about the sieve of Eratosthenes. Starti.docxeugeniadean34240
I need 2-3 pages written about the sieve of Eratosthenes. Starting from the Eratosthenes-legendre sieve going to Eratosthenes general sieve, while giving some detailed formulas and explanations for each, using some lemma and examples. And finishing with some applications.
The work has to be authentic and original (not copied), with the references stated where its used on the paper and at the end
.
I need 120 words for each question. Please ensure to post individual.docxeugeniadean34240
I need 120 words for each question. Please ensure to post individual reference with each question
Unit 1
Q 1;
Identify two organizational structures used in health care. What are the central characteristics of each? To what extent is bureaucracy necessary in health care organizations? Explain.
Q 2;
How does a doctorally prepared nurse work across and between levels of an organization? What are the challenges and/or rewards to be gained? Does one outweigh the other?
Resources
Delmatoff, J., & Lazarus, I. R. (2014). The most effective leadership style for the new landscape of healthcare.
Journal of Healthcare Management, 59
(4), 245-249. URL:
https://lopes.idm.oclc.org/login?url=http://search.ebscohost.com.lopes.idm.oclc.org/login.aspx?direct=true&db=a9h&AN=97206195&site=ehost-live&scope=site
Arbab Kash, B., Spaulding, A., Johnson, C. E., & Gamm, L. (2014). Success factors for strategic change initiatives: A qualitative study of healthcare administrators' perspectives.
Journal of Healthcare Management, 59
(1), 65-81. URL:
https://lopes.idm.oclc.org/login?url=http://search.ebscohost.com.lopes.idm.oclc.org/login.aspx?direct=true&db=a9h&AN=94059299&site=ehost-live&scope=site
Kritsonis, A. (2004/2005). Comparison of change theories.
International Journal of Scholarly Academic Intellectual Diversity, 8
(1) 1-7. URL:
http://qiroadmap.org/?wpfb_dl=12
Suter, E., Goldman, J., Martimianakis, T., Chatalalsingh, C., Dematteo, D. J., & Reeves, S. (2013). The use of systems and organizational theories in the interprofessional field: Findings from a scoping review.
Journal of Interprofessional Care, 27
(1), 57-64. doi:10.3109/13561820.2012.739670 URL:
https://lopes.idm.oclc.org/login?url=http://search.ebscohost.com.lopes.idm.oclc.org/login.aspx?direct=true&db=a9h&AN=84423842&site=ehost-live&scope=site
Narayana, E. A. (1992). Bureaucratization of non-governmental organizations: An analysis of employees' perceptions and attitudes.
Public Administration and Development, 12
(2), 123-137. URL:
https://lopes.idm.oclc.org/login?url=http://search.proquest.com.lopes.idm.oclc.org/docview/194674953?accountid=7374
Klemsdal, L. (2013). From bureaucracy to learning organization: Critical minimum specification design as space for sensemaking.
Systemic Practice & Action Research
,
26
(1), 39-52. doi:10.1007/s11213-012-9267-3 URL:
https://lopes.idm.oclc.org/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=84739308&site=ehost-live&scope=site
Unit 2
Q 1:
What are three payment structures used in the health care industry across the care continuum? How are they similar? How are they different? Is there a single problem that transverses all three of the identified payment structures? Explain.
Q 2:
Identify a significant problem with one of the three payment structures used in the health care industry across the care continuum (from DQ 1) and propose a solution from one of the other two payment structures.
Resources
.
I need 10-12 slides Presentation with detailed speaker notes. Instru.docxeugeniadean34240
I need 10-12 slides Presentation with detailed speaker notes. Instruction is given below. It is a Religion Class. No Plagiarism Please. Due in 24 hours.
Wk 3 - Christianity Presentation
Create
a 10- to 12-slide presentation comparing
2
of the following branches of Christianity:
Catholic
Orthodox
Protestant
Include
a brief history of the 2 religious traditions and a comparison of their approaches to the Bible. Some concepts to include are:
Examples of art
Central symbols of the faith
Rituals and core beliefs
Ethics role in the faith
You might consider visiting one or more of these churches in person or exploring church websites to add to your own experiences.
.
I N N O V A T I O N N E T W O R K , I N C . www.innone.docxeugeniadean34240
I N N O V A T I O N N E T W O R K , I N C .
www.innonet.org • [email protected]
L o g i c M o d e l W o r k b o o k
I N N O V A T I O N N E T W O R K , I N C .
www.innonet.org • [email protected]
L o g i c M o d e l W o r k b o o k
T a b l e o f C o n t e n t s
P a g e
Introduction - How to Use this Workbook .....................................................................2
Before You Begin .................................................................................................................3
Developing a Logic Model .................................................................................................4
Purposes of a Logic Model ............................................................................................... 5
The Logic Model’s Role in Evaluation ............................................................................ 6
Logic Model Components – Step by Step ....................................................................... 6
Problem Statement: What problem does your program address? ......................... 6
Goal: What is the overall purpose of your program? .............................................. 7
Rationale and Assumptions: What are some implicit underlying dynamics? ....8
Resources: What do you have to work with? ......................................................... 9
Activities: What will you do with your resources? ................................................ 11
Outputs: What are the tangible products of your activities? ................................. 13
Outcomes: What changes do you expect to occur as a result of your work?.......... 14
Outcomes Chain ....................................................................................... 16
Outcomes vs. Outputs ............................................................................. 17
Logic Model Review ...........................................................................................................18
Appendix A: Logic Model Template
Appendix B: Worksheet: Developing an Outcomes Chain
Logic Model Workbook
Page 2
I N N O V A T I O N N E T W O R K , I N C .
www.innonet.org • [email protected]
I n t r o d u c t i o n - H o w t o U s e t h i s W o r k b o o k
Welcome to Innovation Network’s Logic Model Workbook. A logic model is a commonly-used
tool to clarify and depict a program within an organization. You may have heard it described as
a logical framework, theory of change, or program matrix—but the purpose is usually the same:
to graphically depict your program, initiative, project or even the sum total of all of your
organization’s work. It also serves as a
foundation for program planning and
evaluation.
This workbook is a do-it-yourself guide to
the concepts and use of the logic model. It
describes the steps necessary for you to
create logic models fo.
I like to tie my learning to Biblical Principles. On Virtuous Le.docxeugeniadean34240
I like to tie my learning to Biblical Principles. On Virtuous Leadership, I think about what leader in the Bible do I know that stands out as a virtuous leader. Although there are many, one that stands out to me is Nehemiah. Nehemiah's brother and others said that they had been to Jerusalem and the Wall has been broken down, and the gates were burned. Nehemiah listened and took this news personally as if he was the wounded party. In other words, it broke his heart to hear this news.
He then took personal responsibility, prayed, and asked God to forgive him and his people for not obeying his commands. Then he took personal action, and at great danger to himself, he appeared before the King sad - remember that no King wants a sad cupbearer. When the King saw how sad Nehemiah was, he asked him why, and Nehemiah explained the state of his city walls and asked permission to go and fix them. He went and fixed the walls. He got involved in the work as a servant leader and getting the people what they needed. They had a city again with walls and a gate, and most importantly, they had protection!
We can see in this story that a servant leader is someone who takes personal responsibility for what has gone wrong and sets out to fix it, but not only does he/she fix the problem, the servant leader gets involved in the work and works alongside his workers to get the job done right. By doing so, the servant leader demonstrates his care for his workers and organization.
Share a story of a servant leader either in the Bible or someone you know.
.
I just want one paragraph.!!C.W.Mills described ‘sociological im.docxeugeniadean34240
I just want one paragraph.!!
C.W.Mills described ‘sociological imagination’ as an ability to understand “the intersection of one's own biography and other biographies with history and the present social structure you find yourself and others in.” In short, it is the ability to understand the private in public terms. Essentially, Mills is describing an ability to discern patterns in social events and view personal experiences in light of those patterns. To highlight that, he uses two terms – “the personal troubles of milieu” and “the public issues of social structure.” ‘Troubles’ happen to us as individuals, and are a private matter of individual choices and biography. ‘Issues’ are public matters that transcend the individual, and have to do with societal structures and processes.
Here is the Question!!!
1- For this discussion, I want you to select one of the following health/medical issues, and offer a thoughtful reflection on it as both a hypothetical ‘personal trouble’ and a ‘public issue.’
- ADHD; obesity; eating disorder; infertility; Alzheimer’s disease; COVID.
.
i just need serious help answering the question. I have answered mos.docxeugeniadean34240
i just need serious help answering the question. I have answered most of them but the following posted questions are giving me problem.
# 1.1
(1 pts.) In the textbook case, what information led Dr. Tobin to conclude that Shaun Boyden's sexual attraction to children was not a passing fancy? '
A) the fact that he reported having the urges since adolescence
B) the fact that his wife was unaware of his problem
C) the fact that he was never caught in the past
D) the fact that he had a relatively normal sexual development
# 1.2
(1 pts.) Charlie has opted to have psychosurgery performed in order to change his pedophilic patterns. Which of the following procedures will Charlie have done?
A) prefrontal lobotomy
B) hypothalamotomy
C) castration
D) vasectomy
# 1.3
(1 pts.) Dr. Walters is instructing Harry to imagine that he has just "flashed" his genitals at an unsuspecting woman on the street. After the woman responds in horror, Harry is to imagine that all of his closest friends jump out of a nearby alley and start laughing at him. Dr. Walters is using the technique known as
A) systematic desensitization.
B) cognitive restructuring.
C) covert conditioning.
D) behavior modification.
# 1.4
(1 pts.) Who is most likely to be the target of a frotteurist's desires?
A) a person from work
B) a life-long friend
C) a shopper at the mall
D) a close relative
# 1.9
(1 pts.) Based on the information presented in the textbook case, Shaun Boyden might be considered a ______ since he had a normal history of sexual development and interests.
A) child rapist
B) preference molester
C) situational molester
D) generalized molester
# 1.12
(1 pts.) Joe becomes sexually aroused when he views sexually explicit photographs. He also gets really turned on when his lover undresses in front of him. Joe's behavior might be described as
A) fetishistic.
B) frotteuristic.
C) voyeuristic.
D) normal.
# 1.21
(1 pts.) John gets nauseous when he thinks about having sexual intercourse and he actively avoids the sexual advances of others. John might be diagnosed as having
A) male erectile disorder.
B) sexual aversion disorder.
C) dyspareunia.
D) inhibited male orgasm disorder.
# 1.27
(1 pts.) Five-year-old Timmy has older sisters who dress him up occasionally and call him "Timbelina" since they really wanted a little sister instead of a little brother. If this pattern continues it is possible that Tim might develop
A) sexual masochism.
B) sexual sadism.
C) pedophilia.
D) transvestic fetishism.
# 1.29
(1 pts.) Carol is extremely interested in sex but does not experience the vaginal changes that ordinarily precede sexual intercourse. Carol may have
A) sexual aversion disorder.
B) hypoactive sexual desire disorder.
C) inhibited female orgasm disorder.
D) female sexual arousal disorder.
# 1.32
(1 pts.) John is in a p.
I Headnotes and indexes are copyrighted and may not be duplica.docxeugeniadean34240
I Headnotes and indexes are copyrighted and may not be duplicated by photocopying, printing.
I or other means without the express permission of the publishers. 1 -800-351-0917
43 Fla. L. Weekly S512 SUPREME COURT OF FLORIDA
Committee later submitted a revised proposal in response to comments. While we
generally approve the Committee's revisions, the revised proposal would have allowed
twenty days[ ratherthan ten, to serve a reply brief. In order to maintain consistency with
otherprovisions in rule 9.146(g)(3)(B), we haverevised the Committee's proposal such
that parties are allowed twenty days to respond after the last initial brief, and ten days
to respond after the last answer brief.
3Wehave revised the Committee's proposal to refer specifically to requirements for
electronic service in Rule ofJudicial Administration 2.516(b).
"See CoastalDev. ofN. Fla.,Inc. v. City ofJacksonville Beach, 788 So. 2d 204,205
footnotes.
(a) Florida Supreme Court.
(111887-present: Fenelonv. State. 594 So. 2d 292 (Fla. 1992).
{211846-1886: Livingston v. L 'Engle, 22 Fla. 427 (1886).
J ±' C-fl&LL/fl 1
n.3(Fla.20CII); Fla. Power &Light Co. v.CityofDania,76l So.2d 1089,1094 (Fla.
2000) ("No statewide criterion exists at this time."); see also Broward Cty. v. G.B. V.
Intern., Ltd.
Anstead,J.)
, 787 So. 2d 838, 849-53 (Fla. 2001) (Pariente, J., dissenting, joined by
(LEWIS, J., concurring in part and dissenting in part.) I dissent
because there is no need to amend the rule with regard to joinder on
appeal. This amendment is likely to generate more confusion than
clarity. I concur with the remainder ofthe amendments.
! * * *
I ■
! ..■■■■
Rules of Appellate Procedure—Amendment—Uniform Citation
System
IN RE: AMENDMENTS TO FLORIDA RULE OF APPELLATE PROCEDURE
9.800. Supreme Court of Florida. Case No. SC17-999. October 25,2018. Original
Proceeding—Florida Rules of Appellate Procedure. Counsel: Courtney Rebecca
Brewer, Ch lir, Appellate CourtRules Committee, Tallahassee, Kristin A. Norse, Past
Chair, App sllate Court Rules Committee, Tampa; and Joshua E. Doyle, Executive
Director, and Heather Savage Telfer, Staff Liaison, The Florida Bar, Tallahassee, for
Petitioner.
(PER CUjRIAM.) This matter is before the Court for consideration of
proposed, amendments to Florida Rule ofAppellate Procedure 9.800
(Uniforn
Fla. Cons t.
TheFlorida Bar's Appellate CourtRules Committee (Committee)
proposes
uniform
proposal
Citation System). We havejurisdiction. See art. V, § 2(a),
amendments to rule 9.800 to substantially update the
citation formats provided in that rule. The Committee's
to amend the rule was first presented to the Court in the
Commirt 5e' s regular-cycle report ofproposed rule amendments in In
re Amendments to the Florida Rules ofAppellate Procedure—2017
Regular-Cycle Report, No. SC17-152 (Fla. report filed Jan. 31,
2017).' The Court, on its own motion, entered an order directing that
the proposed amendments to rule 9.800 be .
This presentation includes basic of PCOS their pathology and treatment and also Ayurveda correlation of PCOS and Ayurvedic line of treatment mentioned in classics.
How to Add Chatter in the odoo 17 ERP ModuleCeline George
In Odoo, the chatter is like a chat tool that helps you work together on records. You can leave notes and track things, making it easier to talk with your team and partners. Inside chatter, all communication history, activity, and changes will be displayed.
How to Setup Warehouse & Location in Odoo 17 InventoryCeline George
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UPRAHUL
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
This presentation was provided by Steph Pollock of The American Psychological Association’s Journals Program, and Damita Snow, of The American Society of Civil Engineers (ASCE), for the initial session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session One: 'Setting Expectations: a DEIA Primer,' was held June 6, 2024.
Main Java[All of the Base Concepts}.docxadhitya5119
This is part 1 of my Java Learning Journey. This Contains Custom methods, classes, constructors, packages, multithreading , try- catch block, finally block and more.
How to Manage Your Lost Opportunities in Odoo 17 CRMCeline George
Odoo 17 CRM allows us to track why we lose sales opportunities with "Lost Reasons." This helps analyze our sales process and identify areas for improvement. Here's how to configure lost reasons in Odoo 17 CRM
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
How to Make a Field Mandatory in Odoo 17Celine George
In Odoo, making a field required can be done through both Python code and XML views. When you set the required attribute to True in Python code, it makes the field required across all views where it's used. Conversely, when you set the required attribute in XML views, it makes the field required only in the context of that particular view.
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Dr. Vinod Kumar Kanvaria
Exploiting Artificial Intelligence for Empowering Researchers and Faculty,
International FDP on Fundamentals of Research in Social Sciences
at Integral University, Lucknow, 06.06.2024
By Dr. Vinod Kumar Kanvaria
it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
A review of the growth of the Israel Genealogy Research Association Database Collection for the last 12 months. Our collection is now passed the 3 million mark and still growing. See which archives have contributed the most. See the different types of records we have, and which years have had records added. You can also see what we have for the future.
2 - 4Test Bank for Accounting Principles, Eleventh Edition.docx
1. 2 - 4
Test Bank for Accounting Principles, Eleventh Edition
2 - 5
The Recording Process
CHAPTER 2THE RECORDING PROCESS
Summary of Questions by learning Objectives and Bloom’s
TaxonomyItemLOBTItemLOBTItemLOBTItemLOBTItemLOBT
True-False Statements
1.
1
K
9.
2
K
17.
3
K
25.
5
K
sg33.
4
K
2.
1
K
10.
2
K
18.
16. 2
K
sg
This question also appears in the Study Guide.
st
This question also appears in a self-test at the student
companion website.
Summary of Questions by learning Objectives and Bloom’s
TaxonomyExercises
170.
2
AP
175.
2
C
180.
3
C
185.
7
AP
190.
7
35. 154.
MC
155.
MC
156.
MC
157.
MC
158.
MC
Note:
TF
=
True-False
BE
= Brief Exercise
C = Completion
MC
=
Multiple Choice
Ex
=
Exercise
SA = Short-Answer Essay
The chapter also contains one set of ten Matching questions and
six Short-Answer Essay questions. A summary table of all
learning outcomes, including AACSB, AICPA, and IMA
professional standards, is available on the Weygandt
Accounting Principles 11e instructor web site.CHAPTER
LEARNING OBJECTIVES
1.
Explain what an account is and how it helps in the recording
process. An account is a record of increases and decreases in
36. specific asset, liability, and owner's equity items.
2.
Define debits and credits and explain their use in recording
business transactions. The terms debit and credit are
synonymous with left and right. Assets, drawings, and expenses
are increased by debits and decreased by credits. Liabilities,
owner's capital, and revenues are increased by credits and
decreased by debits.
3.
Identify the basic steps in the recording process. The basic steps
in the recording process are (a) analyze each transaction for its
effects on the accounts, (b) enter the transaction information in
a journal, (c) transfer the journal information to the appropriate
accounts in the ledger.
4.
Explain what a journal is and how it helps in the recording
process. The initial accounting record of a transaction is entered
in a journal before the data are entered in the accounts. A
journal (a) discloses in one place the complete effects of a
transaction, (b) provides a chronological record of transactions,
and (c) prevents or locates errors because the debit and credit
amounts for each entry can be easily compared.
5.
Explain what a ledger is and how it helps in the recording
process. The ledger is the entire group of accounts maintained
by a company. The ledger provides the balance in each of the
accounts as well as keeps track of changes in these balances.
6.
Explain what posting is and how it helps in the recording
process. Posting is the transfer of journal entries to the ledger
accounts. This phase of the recording process accumulates the
37. effects of journalized transactions in the individual accounts.
7.
Prepare a trial balance and explain its purposes. A trial balance
is a list of accounts and their balances at a given time. Its
primary purpose is to prove the equality of debits and credits
after posting. A trial balance also uncovers errors in
journalizing and posting and is useful in preparing financial
statements.
TRUE-FALSE STATEMENTS
1.
A new account is opened for each transaction entered into by a
business firm.
Ans: F LO1 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
2.
The recording process becomes more efficient and informative
if all transactions are recorded in one account.
Ans: F LO1 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
3.
When the volume of transactions is large, recording them in
tabular form is more efficient than using journals and ledgers.
Ans: F LO1 BT: K Difficulty: Easy TOT: .5 min.
38. AACSB: RT AICPA BB: CT AICPA FN: Reporting
4.
An account is often referred to as a T-account because of the
way it is constructed.
Ans: T LO1 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
5.
A debit to an account indicates an increase in that account.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
6.
If a revenue account is credited, the revenue account is
increased.
Ans: T LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
7.
The normal balance of all accounts is a debit.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
39. 8.
Debit and credit can be interpreted to mean increase and
decrease, respectively.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
9.
The double-entry system of accounting refers to the placement
of a double line at the end of a column of figures.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
10.
A credit balance in a liability account indicates that an error in
recording has occurred.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
11.
The drawing account is a subdivision of the owner's capital
account and appears as an expense on the income statement.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
40. 12.
Revenues are a subdivision of owner's capital.
Ans: T LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
13.
Under the double-entry system, revenues must always equal
expenses.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
14.
Transactions are entered in the ledger first and then they are
analyzed in terms of their effect on the accounts.
Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
15.
Business documents can provide evidence that a transaction has
occurred.
Ans: T LO3 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
41. 16.
Each transaction must be analyzed in terms of its effect on the
accounts before it can be recorded in a journal.
Ans: T LO3 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
17.
Transactions are entered in the ledger accounts and then
transferred to journals.
Ans: F LO3 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
18.
All business transactions must be entered first in the general
ledger.
Ans: F LO3 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
19.
A simple journal entry requires only one debit to an account and
one credit to an account.
Ans: T LO4 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
42. 20.
A compound journal entry requires several debits to one account
and several credits to one account.
Ans: F LO4 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
21.
Transactions are recorded in alphabetic order in a journal.
Ans: F LO4 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
22.
A journal is also known as a book of original entry.
Ans: T LO4 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
23.
The complete effect of a transaction on the accounts is
disclosed in the journal.
Ans: T LO4 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
24.
The account titles used in journalizing transactions need not be
identical to the account titles in the ledger.
43. Ans: F LO4 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
25.
The chart of accounts is a special ledger used in accounting
systems.
Ans: F LO5 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
26.
A general ledger should be arranged in the order in which
accounts are presented in the financial statements, beginning
with the balance sheet accounts.
Ans: T LO5 BT:C K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
27.
The number and types of accounts used by different business
enterprises are the same if generally accepted accounting
principles are being followed by the enterprises.
Ans: F LO6 BT: K Difficulty: Easy TOT: .5 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
28.
Posting is the process of proving the equality of debits and
44. credits in the trial balance.
Ans: F LO6 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
29.
After a transaction has been posted, the reference column in the
journal should not be blank.
Ans: T LO6 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
30.
A trial balance does not prove that all transactions have been
recorded or that the ledger is correct.
Ans: T LO7 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
31.
The double-entry system is a logical method for recording
transactions and results in equal debits and credits for each
transaction.
Ans: T LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
32.
The normal balance of an expense is a credit.
45. Ans: F LO2 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
33.
The journal provides a chronological record of transactions.
Ans: T LO4 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
34.
The ledger is merely a bookkeeping device and therefore does
not provide much useful data for management.
Ans: F LO5 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
35.
The chart of accounts is a listing of the accounts and the
account numbers which identify their location in the ledger.
Ans: T LO6 BT: C Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
36.
The primary purpose of a trial balance is to prove the
mathematical equality of the debits and credits after posting.
Ans: T LO7 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: Reporting
46. 37.
The trial balance will not balance when incorrect account titles
are used in journalizing or posting.
Ans: F LO7 BT: K Difficulty: Easy TOT: .5 min.
AACSB: RT AICPA BB: CT AICPA FN: ReportingAnswers
to True-False Statements
Item
Ans.
Item
Ans.
Item
Ans.
Item
Ans.
Item
Ans.
Item
Ans.
Item
Ans.
1.
F
7.
F
13.
F
19.
T
25.
F
31.
T
37.
F
49. 38.
An account consists of
a.
one part.
b.
two parts.
c.
three parts.
d.
four parts.
Ans: c LO1 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
39.
The left side of an account is
a.
blank.
b.
a description of the account.
c.
the debit side.
d.
the balance of the account.
Ans: c LO1 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
40.
Which one of the following is not a part of an account?
50. a.
Credit side
b.
Trial balance
c.
Debit side
d.
Title
Ans: b LO1 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
41.
An account is a part of the financial information system and is
described by all except which one of the following?
a.
An account has a debit and credit side.
b.
An account is a source document.
c.
An account may be part of a manual or a computerized
accounting system.
d.
An account has a title.
Ans: b LO1 BT: C Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
42.
The right side of an account
51. a.
is the correct side.
b.
reflects all transactions for the accounting period.
c.
shows all the balances of the accounts in the system.
d.
is the credit side.
Ans: d LO1 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
43.
An account consists of
a.
a title, a debit balance, and a credit balance.
b.
a title, a left side, and a debit balance.
c.
a title, a debit side, and a credit side.
d.
a title, a right side, and a debit balance.
Ans: c LO1 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
44.
A T-account is
a.
52. a way of depicting the basic form of an account.
b.
what the computer uses to organize bytes of information.
c.
a special account used instead of a trial balance.
d.
used for accounts that have both a debit and credit balance.
Ans: a LO1 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
45.
Credits
a.
decrease both assets and liabilities.
b.
decrease assets and increase liabilities.
c.
increase both assets and liabilities.
d.
increase assets and decrease liabilities.
Ans: b LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
46.
A debit to an asset account indicates
a.
an error.
53. b.
a credit was made to a liability account.
c.
a decrease in the asset.
d.
an increase in the asset.
Ans: d LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
47.
The normal balance of any account is the
a.
left side.
b.
right side.
c.
side which increases that account.
d.
side which decreases that account.
Ans: c LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
48.
The double-entry system requires that each transaction must be
recorded
a.
in at least two different accounts.
b.
54. in two sets of books.
c.
in a journal and in a ledger.
d.
first as a revenue and then as an expense.
Ans: a LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
49.
A credit is not the normal balance for which account listed
below?
a.
Capital account
b.
Revenue account
c.
Liability account
d.
Drawings account
Ans: d LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
50.
Which one of the following represents the expanded basic
accounting equation?
a.
Assets = Liabilities + Owner's Capital + Owner's Drawings –
Revenue – Expenses.
55. b.
Assets + Owner's Drawings + Expenses = Liabilities + Owner's
Capital + Revenues.
c.
Assets – Liabilities – Owner's Drawings = Owner's Capital +
Revenues – Expenses.
d.
Assets = Revenues + Expenses – Liabilities.
Ans: b LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
51.
Which of the following correctly identifies normal balances of
accounts?
a.
Assets
Debit
Liabilities
Credit
Owner's Equity
Credit
Revenues
59. c.
right side of an account.
d.
decrease side of an account.
Ans: c LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
53.
In recording an accounting transaction in a double-entry system
a.
the number of debit accounts must equal the number of credit
accounts.
b.
there must always be entries made on both sides of the
accounting equation.
c.
the amount of the debits must equal the amount of the credits.
d.
there must only be two accounts affected by any transaction.
Ans: c LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
54.
An accounting convention is best described as
a.
an absolute truth.
b.
an accounting custom.
60. c.
an optional rule.
d.
something that cannot be changed.
Ans: b LO2 BT: C Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
55.
A debit is not the normal balance for which account listed
below?
a.
Drawings
b.
Cash
c.
Accounts Receivable
d.
Service Revenue
Ans: d LO2 BT: C Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
56.
An accountant has debited an asset account for $1,200 and
credited a liability account for $500. What can be done to
complete the recording of the transaction?
a.
Nothing further must be done.
b.
Debit an owner's equity account for $700.
61. c.
Debit another asset account for $700.
d.
Credit a different asset account for $700.
Ans: d LO2 BT: C Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
57.
An accountant has debited an asset account for $1,300 and
credited a liability account for $500. Which of the following
would be an incorrect way to complete the recording of the
transaction?
a.
Credit an asset account for $800.
b.
Credit another liability account for $800.
c.
Credit an owner's equity account for $800.
d.
Debit an owner's equity account for $800.
Ans: d LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
58.
Which of the following is not true of the terms debit and credit?
a.
They can be abbreviated as Dr. and Cr.
b.
They can be interpreted to mean increase and decrease.
62. c.
They can be used to describe the balance of an account.
d.
They can be interpreted to mean left and right.
Ans: b LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
59.
An account will have a credit balance if the
a.
credits exceed the debits.
b.
first transaction entered was a credit.
c.
debits exceed the credits.
d.
last transaction entered was a credit.
Ans: a LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
60.
For the basic accounting equation to stay in balance, each
transaction recorded must
a.
affect two or less accounts.
b.
affect two or more accounts.
63. c.
always affect exactly two accounts.
d.
affect the same number of asset and liability accounts.
Ans: b LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
61.
Which of the following statements is true?
a.
Debits increase assets and increase liabilities.
b.
Credits decrease assets and decrease liabilities.
c.
Credits decrease assets and increase liabilities.
d.
Debits decrease liabilities and decrease assets.
Ans: c LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
62.
Assets normally show
a.
credit balances.
b.
debit balances.
c.
debit and credit balances.
64. d.
debit or credit balances.
Ans: b LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
63.
An awareness of the normal balances of accounts would help
you spot which of the following as an error in recording?
a.
A debit balance in the drawings account
b.
A credit balance in an expense account
c.
A credit balance in a liabilities account
d.
A credit balance in a revenue account
Ans: b LO2 BT: C Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
64.
If a company has overdrawn its bank balance, then
a.
its cash account will show a debit balance.
b.
its cash account will show a credit balance.
c.
the cash account debits will exceed the cash account credits.
65. d.
it cannot be detected by observing the balance of the cash
account.
Ans: b LO2 BT: C Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
65.
Which account below is not a subdivision of owner's equity?
a.
Drawings
b.
Revenues
c.
Expenses
d.
Liabilities
Ans: d LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
66.
When an owner makes a withdrawal
a.
it doesn't have to be cash, it could be another asset.
b.
the drawing account will be increased with a credit.
c.
the capital account will be directly increased with a debit.
d.
the drawing account will be decreased with a debit.
66. Ans: a LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
67.
The drawings account
a.
appears on the income statement along with the expenses of the
business.
b.
must show transactions every accounting period.
c.
is increased with debits and decreased with credits.
d.
is not a proper subdivision of owner's equity.
Ans: c LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
68.
Which of the following statements is not true?
a.
Expenses increase owner's equity.
b.
Expenses have normal debit balances.
c.
Expenses decrease owner's equity.
d.
Expenses are a negative factor in the computation of net
income.
67. Ans: a LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
69.
A credit to a liability account
a.
indicates an increase in the amount owed to creditors.
b.
indicates a decrease in the amount owed to creditors.
c.
is an error.
d.
must be accompanied by a debit to an asset account.
Ans: a LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
70.
In the first month of operations, the total of the debit entries to
the cash account amounted to $1,200 and the total of the credit
entries to the cash account amounted to $800. The cash account
has a(n)
a.
$800 credit balance.
b.
$1,200 debit balance.
c.
$400 debit balance.
d.
68. $400 credit balance.
Ans: c LO2 BT: C Difficulty: Easy TOT: 1 min. AACSB:
RT AICPA BB: CT AICPA FN: Reporting
Solution
: $1,200 ( $800 = $400
71.
TransAm Mail Service purchased equipment for $2,000.
TransAm paid $400 in cash and signed a note for the balance.
TransAm debited the Equipment account, credited Cash and
a.
nothing further must be done.
b.
debited the Capital account for $1,600.
c.
credited another asset account for $400.
d.
credited a liability account for $1,600.
Ans: d LO2 BT: K Difficulty: Easy TOT: 1 min. AACSB: