1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the accounting equation, adjusting entries, preparing financial statements, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a blog with additional accounting resources.
Acc 280 final exam 23) in order to close the dividends account, the.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
Acc 280 final exam 16) can financial statements be prepared directly from the...Mishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 9) an account will have a credit balance if the.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
Acc 280 final exam 14) a $2,000 advance payment for a 1 year insurance is rec...Mishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 22) which of the following is a balance sheet account.docxMishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 290 final exam7.docx. which ledger contains control accountsMishi Linkon
This document provides a list of 29 multiple choice questions related to accounting concepts such as financial statements, inventory costing methods, internal controls, and Sarbanes-Oxley Act. It directs the reader to click a link to access answers to the questions and guarantees an A+ on a tutorial if the answers are used. Key topics covered include the statement of cash flows, inventory valuation, cost of goods sold, internal controls, and regulatory compliance.
Acc 280 final exam 5) gaap stands for.docxMishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key details assessed include the steps in the accounting process, how accounts are affected by debits and credits, and the purpose and preparation of financial statements. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 25) profit margin is a measure of.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
Acc 280 final exam 23) in order to close the dividends account, the.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
Acc 280 final exam 16) can financial statements be prepared directly from the...Mishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 9) an account will have a credit balance if the.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
Acc 280 final exam 14) a $2,000 advance payment for a 1 year insurance is rec...Mishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 22) which of the following is a balance sheet account.docxMishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 290 final exam7.docx. which ledger contains control accountsMishi Linkon
This document provides a list of 29 multiple choice questions related to accounting concepts such as financial statements, inventory costing methods, internal controls, and Sarbanes-Oxley Act. It directs the reader to click a link to access answers to the questions and guarantees an A+ on a tutorial if the answers are used. Key topics covered include the statement of cash flows, inventory valuation, cost of goods sold, internal controls, and regulatory compliance.
Acc 280 final exam 5) gaap stands for.docxMishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key details assessed include the steps in the accounting process, how accounts are affected by debits and credits, and the purpose and preparation of financial statements. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 25) profit margin is a measure of.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
Acc 291 final exam8 costs incurred to increase the operating efficiency or us...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, intangible assets, bonds, stockholders' equity, and corporate culture. They provide an accounting tutorial and test for understanding of basic financial accounting concepts.
Acc 280 final exam 10) which of the following statements is true.docxMishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 20) the income summary account.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the accounting equation, adjusting entries, preparing financial statements, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a blog with additional accounting resources.
30 the sarbanes oxley act requires that all publicly traded companies maintai...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, dividends, treasury stock, income statements, internal controls, and the Sarbanes-Oxley Act. It provides the questions along with a link to view the answers. The questions cover a wide range of topics within financial accounting.
Acc 291 final exam24 blanco inc has the following income statement in millionsMishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, stockholders' equity, and internal controls. The questions cover a wide range of introductory financial accounting topics tested on principles of accounting exams.
Acc 280 final exam 17) the information for preparing a trial balance on a wor...Mishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
The document provides tips for effective public speaking. It advises speakers to project confidence through proper posture and composure. Speakers should ensure their voice is audible and modulated appropriately to engage the audience. Other tips include using vivid language, knowing the topic well, pronouncing words correctly, incorporating humor, using visual aids, practicing, and getting feedback to continuously improve speaking skills.
Are you having issues with your customers? This just says it all. One issue per slide but it tells you why your customers are not happy while you think you are at your best.
This document discusses identifying needs in the marketplace and developing products or services to meet those needs. It encourages the reader to think about what needs are not being met for various groups like authors, speakers, consultants, and event managers. It then discusses how meeting people's needs is an easier way to make money than focusing only on one's own needs. The document stresses the importance of identifying current needs, writing down ideas, and creating synergies between ideas to develop new products or services.
El documento presenta tres niveles de ejercicios de inglés de complejidad creciente. El primer ejercicio describe tres brujas mirando tres relojes Swatch y pregunta cuál bruja mira cuál reloj. El segundo ejercicio describe tres brujas travestis mirando los botones de tres relojes Swatch y hace la misma pregunta. El tercer y más avanzado ejercicio describe tres brujas transexuales suecas mirando los botones de tres relojes Swatch suizos y pregunta cuál bruja sueca transexual mira cuál botón de cu
Acc 291 final exam26 andrews inc paid $45000 to buy back 9000 shares of its $...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, intangible assets, bonds, stockholders' equity, and corporate culture. They provide an accounting tutorial and test for understanding of basic financial accounting concepts.
Acc 291 final exam25 dawson company issued 500 shares of no par common stock ...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, calculating interest on notes payable, accounting for bonds payable, analyzing financial statements, accounting for treasury stock transactions, and internal controls. The questions cover a wide range of introductory financial accounting topics.
Acc 291 final exam23 in performing a vertical analysis the base for cost of g...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and preparing financial statements.
Acc 291 final exam21 marsh company has other operating expenses of $240000 th...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, dividends, treasury stock, income statements, internal controls, and the Sarbanes-Oxley Act. It provides the questions along with a link to view the answers. The questions cover a wide range of introductory financial accounting topics tested on exams.
Acc 291 final exam20 the purchase of treasury stockMishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and preparing financial statements.
Acc 291 final exam19 when the selling price of treasury stock is greater than...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and preparing financial statements.
Acc 291 final exam18 manner inc has 5000 shares of 5% $100 par value noncumul...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, calculating interest on notes payable, accounting for bonds payable, analyzing financial statements, accounting for treasury stock transactions, and internal controls. The questions cover a wide range of introductory financial accounting topics.
Acc 291 final exam8 costs incurred to increase the operating efficiency or us...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, intangible assets, bonds, stockholders' equity, and corporate culture. They provide an accounting tutorial and test for understanding of basic financial accounting concepts.
Acc 280 final exam 10) which of the following statements is true.docxMishi Linkon
This document contains 63 multiple choice questions that appear to be from an accounting final exam. It covers topics like the accounting cycle, financial statements, debits and credits, adjusting entries, and generally accepted accounting principles. Key topics assessed include identifying the stages of the accounting process, journalizing and posting transactions, preparing financial statements, and understanding basic accounting concepts and terminology. The document also provides a link claiming to have the answers to the exam questions.
Acc 280 final exam 20) the income summary account.docxMishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the accounting equation, adjusting entries, preparing financial statements, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a blog with additional accounting resources.
30 the sarbanes oxley act requires that all publicly traded companies maintai...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, dividends, treasury stock, income statements, internal controls, and the Sarbanes-Oxley Act. It provides the questions along with a link to view the answers. The questions cover a wide range of topics within financial accounting.
Acc 291 final exam24 blanco inc has the following income statement in millionsMishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, stockholders' equity, and internal controls. The questions cover a wide range of introductory financial accounting topics tested on principles of accounting exams.
Acc 280 final exam 17) the information for preparing a trial balance on a wor...Mishi Linkon
1. The document provides a 30 question multiple choice quiz on accounting concepts and the accounting cycle.
2. Key areas covered in the quiz include the difference between bookkeeping and accounting, the steps in the accounting cycle from recording transactions to preparing financial statements, adjusting entries, preparing a post-closing trial balance, and closing entries.
3. The document claims to provide answers to the quiz questions and links to a website for the answers.
The document provides tips for effective public speaking. It advises speakers to project confidence through proper posture and composure. Speakers should ensure their voice is audible and modulated appropriately to engage the audience. Other tips include using vivid language, knowing the topic well, pronouncing words correctly, incorporating humor, using visual aids, practicing, and getting feedback to continuously improve speaking skills.
Are you having issues with your customers? This just says it all. One issue per slide but it tells you why your customers are not happy while you think you are at your best.
This document discusses identifying needs in the marketplace and developing products or services to meet those needs. It encourages the reader to think about what needs are not being met for various groups like authors, speakers, consultants, and event managers. It then discusses how meeting people's needs is an easier way to make money than focusing only on one's own needs. The document stresses the importance of identifying current needs, writing down ideas, and creating synergies between ideas to develop new products or services.
El documento presenta tres niveles de ejercicios de inglés de complejidad creciente. El primer ejercicio describe tres brujas mirando tres relojes Swatch y pregunta cuál bruja mira cuál reloj. El segundo ejercicio describe tres brujas travestis mirando los botones de tres relojes Swatch y hace la misma pregunta. El tercer y más avanzado ejercicio describe tres brujas transexuales suecas mirando los botones de tres relojes Swatch suizos y pregunta cuál bruja sueca transexual mira cuál botón de cu
Acc 291 final exam26 andrews inc paid $45000 to buy back 9000 shares of its $...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, intangible assets, bonds, stockholders' equity, and corporate culture. They provide an accounting tutorial and test for understanding of basic financial accounting concepts.
Acc 291 final exam25 dawson company issued 500 shares of no par common stock ...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, calculating interest on notes payable, accounting for bonds payable, analyzing financial statements, accounting for treasury stock transactions, and internal controls. The questions cover a wide range of introductory financial accounting topics.
Acc 291 final exam23 in performing a vertical analysis the base for cost of g...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and preparing financial statements.
Acc 291 final exam21 marsh company has other operating expenses of $240000 th...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, dividends, treasury stock, income statements, internal controls, and the Sarbanes-Oxley Act. It provides the questions along with a link to view the answers. The questions cover a wide range of introductory financial accounting topics tested on exams.
Acc 291 final exam20 the purchase of treasury stockMishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and preparing financial statements.
Acc 291 final exam19 when the selling price of treasury stock is greater than...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and preparing financial statements.
Acc 291 final exam18 manner inc has 5000 shares of 5% $100 par value noncumul...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, calculating interest on notes payable, accounting for bonds payable, analyzing financial statements, accounting for treasury stock transactions, and internal controls. The questions cover a wide range of introductory financial accounting topics.
Acc 291 final exam17 abc inc has 1000 shares of 5% $100 par value cumulative ...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, calculating interest on notes payable, accounting for bonds payable, analyzing financial statements, accounting for treasury stock transactions, and internal controls. The questions cover a wide range of introductory financial accounting topics.
Acc 291 final exam16 capital stock to which the charter has assigned a value ...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, stockholders' equity, and internal controls. The questions cover a wide range of introductory financial accounting topics tested on principles of accounting exams.
Acc 291 final exam15 if a corporation has only one class of stock it is refer...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, dividends, treasury stock, income statements, internal controls, and the Sarbanes-Oxley Act. It provides the questions along with a link to view the answers. The questions cover a wide range of topics within financial accounting.
Acc 291 final exam14 when the effective interest method of bond discount amor...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and components of an effective corporate culture. The questions are part of an online accounting tutorial with clickable answer keys.
Acc 291 final exam12 hilton company issued a four year interest-bearing note ...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and components of an effective corporate culture. The questions are part of an online accounting tutorial aimed at testing and strengthening understanding of fundamental accounting concepts.
Acc 291 final exam11 if a corporation issued $3000000 in bonds which pay 10% ...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, book value of assets, accounting for bonds payable, stockholders' equity, and internal controls. The questions cover a wide range of introductory financial accounting topics tested on principles of accounting exams.
Acc 291 final exam10 the interest charged on a $200000 note payable at a rate...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, calculating interest on notes payable, accounting for bonds payable, analyzing financial statements, accounting for treasury stock transactions, and internal controls. The questions cover a wide range of introductory financial accounting topics.
Acc 291 final exam9 when an interest bearing note matures the balance in the ...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, intangible assets, bonds, stockholders' equity, and corporate culture. The questions are part of an online accounting tutorial aimed at testing students' understanding of fundamental accounting concepts.
Acc 291 final exam7 ordinary repairs are expenditures to maintain the operati...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, intangible assets, bonds, stockholders' equity, and corporate culture. The questions are part of an online accounting tutorial aimed at testing students' understanding of fundamental accounting concepts.
Acc 291 final exam6 gains on an exchange of plant assets that has commercial ...Mishi Linkon
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, calculating interest on notes payable, accounting for bonds payable, analyzing financial statements, accounting for treasury stock transactions, and internal controls. The questions cover a wide range of introductory financial accounting topics.
Acc 291 final exam5 the book value of an asset is equal to theMishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, book value of assets, accounting for bonds payable, accounting for treasury stock transactions, and preparing financial statements.
The document contains 30 multiple choice questions about accounting concepts and principles such as recording bad debts expense, intangible assets, bonds, stock, treasury stock, cash flows, and internal controls. It provides the questions along with a link to view the answers.
Acc 291 final exam4 intangible assets are the rights and privileges that resu...Mishi Linkon
The document contains 27 multiple choice questions about accounting concepts and principles. The questions cover topics such as recording bad debts expense, intangible assets, bonds, stockholders' equity, and corporate culture. The questions are part of an online accounting tutorial with clickable answer keys.
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Next is the Nihon Language Academy in East Delhi, renowned for its comprehensive curriculum and interactive teaching methods. They boast a faculty of experienced educators with a blend of both Indian and Japanese nationals. The academy provides extensive support for JLPT exam preparation along with personalized tutoring sessions if needed. Nihon Language Academy also arranges exchange programs with partner institutes in Japan, which provides students an opportunity to experience Japanese culture and language first-hand.
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L'indice de performance des ports à conteneurs de l'année 2023SPATPortToamasina
Une évaluation comparable de la performance basée sur le temps d'escale des navires
L'objectif de l'ICPP est d'identifier les domaines d'amélioration qui peuvent en fin de compte bénéficier à toutes les parties concernées, des compagnies maritimes aux gouvernements nationaux en passant par les consommateurs. Il est conçu pour servir de point de référence aux principaux acteurs de l'économie mondiale, notamment les autorités et les opérateurs portuaires, les gouvernements nationaux, les organisations supranationales, les agences de développement, les divers intérêts maritimes et d'autres acteurs publics et privés du commerce, de la logistique et des services de la chaîne d'approvisionnement.
Le développement de l'ICPP repose sur le temps total passé par les porte-conteneurs dans les ports, de la manière expliquée dans les sections suivantes du rapport, et comme dans les itérations précédentes de l'ICPP. Cette quatrième itération utilise des données pour l'année civile complète 2023. Elle poursuit le changement introduit l'année dernière en n'incluant que les ports qui ont eu un minimum de 24 escales valides au cours de la période de 12 mois de l'étude. Le nombre de ports inclus dans l'ICPP 2023 est de 405.
Comme dans les éditions précédentes de l'ICPP, la production du classement fait appel à deux approches méthodologiques différentes : une approche administrative, ou technique, une méthodologie pragmatique reflétant les connaissances et le jugement des experts ; et une approche statistique, utilisant l'analyse factorielle (AF), ou plus précisément la factorisation matricielle. L'utilisation de ces deux approches vise à garantir que le classement des performances des ports à conteneurs reflète le plus fidèlement possible les performances réelles des ports, tout en étant statistiquement robuste.
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Learn how to make extra money with refer and earn apps that don’t require KYC. Find out the advantages, top apps, and strategies to boost your earnings quickly and easily.
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Unlocking WhatsApp Marketing with HubSpot: Integrating Messaging into Your Ma...Niswey
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Acc 280 final exam 27) internal control is defined, in part, as a plan that safeguards.docx
1. Acc 280 Final Exam
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1. Accountants refer to an economic event as a
A.transaction.
B.purchase.
C.sale.
D.change in ownership.
2. Bookkeeping differs from accounting in that bookkeeping primarily involves which part of
the accounting process?
A. Recording
B. Identification
C. Communication
D. Analysis
3. Communication of economic events is the part of the accounting process that involves
A. preparing accounting reports.
B. identifying economic events.
C. quantifying transactions into dollars and cents.
D. recording and classifying information.
4. The use of computers in recording business events
A. has greatly impacted the identification stage of the accounting process.
B. has made the recording process more efficient.
C. does not use the same principles as manual accounting systems.
D. is economical only for large businesses.
5. The private sector organization involved in developing accounting principles is the
A. Feasible Accounting Standards Body.
B. Financial Accounting Studies Board.
C. Financial Auditors' Standards Body.
D. Financial Accounting Standards Board.
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2. 6. The body of theory underlying accounting is not based on
A. physical laws of nature.
B. concepts.
C. definitions.
D. principles.
7. All of the financial statements are for a period of time except the
A. income statement.
B. retained earnings.
C. statement of cash flows.
D. balance sheet.
8. Auditing is
A. the examination of financial statements by a CPA in order to express an opinion on
their fairness.
B. a part of accounting that involves only recording of economic events.
C. conducted by the Securities and Exchange Commission to ensure that registered
financial statements are presented fairly.
D. an area of accounting that involves such activities as cost accounting, budgeting, and
accounting information systems.
9. After a business transaction has been analyzed and entered in the book of original entry, the
next step in the recording process is to transfer the information to
A. the company's bank.
B. stockholders' equity.
C. financial statements.
D. ledger accounts.
10. Posting
A. should be performed in account number order.
B. accumulates the effects of journalized transactions in the individual accounts.
C. is accomplished by examining ledger accounts and seeing which ones need
updating.
D. involves transferring all debits and credits on a journal page to the trial balance.
11. Which of the following statements is true?
A. Credits decrease assets and increase liabilities.
B. Debits increase assets and increase liabilities.
C. Credits decrease assets and decrease liabilities.
D. Debits decrease liabilities and decrease assets.
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3. 12. An account will have a credit balance if the
A. debits exceed the credits.
B. credits exceed the debits.
C. first transaction entered was a credit.
D. last transaction entered was a credit.
13. On August 13, 2008, Dudbury Enterprises purchased office equipment for $1,000 and office
supplies of $200 on account. Which of the following journal entries is recorded correctly
and in the standard format?
A. Office Equipment (dr) 1,000
Account Payable (cr) 1,200
Office Supplies (cr) 200
B. Office Equipment (cr) 1,000
Office Supplies(dr) 200
Account Payable (dr) 1,200
C. Accounts Payable (dr) 1,200
Office Equipment (dr) 1,000
Office Supplies (cr) 200
D. Office Equipment(dr) 1,000
Office Supplies (dr) 200
Accounts Payable (cr) 1,200
14. Posting of journal entries should be done in
A.chronological order.
B.account number order.
C.alphabetical order.
D.dollar amount order.
15. After journal entries are posted, the reference column
A.of the general journal will show "Dr" or "Cr".
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4. B.of the general journal will be blank.
C.of the general ledger will show journal page numbers.
D.of the general ledger will show account numbers.
16. Which one of the following is not a justification for adjusting entries?
A. Adjusting entries are necessary to enable financial statements to be in conformity
with GAAP.
B.Adjusting entries are necessary to ensure that revenue recognition principles are
followed.
C.Adjusting entries are necessary to ensure that the matching principle is followed.
D.Adjusting entries are necessary to bring the general ledger accounts in line with the
budget.
17. Accounts often need to be adjusted because
A.there are never enough accounts to record all the transactions.
B.many transactions affect more than one time period.
C.management can't decide what they want to report.
D.there are always errors made in recording transactions.
18. The preparation of adjusting entries is
A.straight forward because the accounts that need adjustment will be out of balance.
B.often an involved process requiring the skills of a professional.
C.optional when financial statements are prepared.
D.only required for accounts that do not have a normal balance.
19. The adjusted trial balance is prepared
A.after financial statements are prepared.
B.before the trial balance.
C.after adjusting entries have been journalized and posted.
D. to prove the equality of total assets and total liabilities.
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5. 20. If unearned revenues are initially recorded in revenue accounts and have not all been
earned at the end of the accounting period, then failure to make an adjusting entry will
cause
A. liabilities to be overstated.
B. revenues to be understated.
C. accounts receivable to be overstated.
D. revenues to be overstated.
21. If prepaid expenses are initially recorded in expense accounts and have not all been used at
the end of the accounting period, then failure to make an adjusting entry will cause
A. assets to be understated.
B. assets to be overstated.
C. contra-expenses to be overstated.
D. expenses to be understated.
22. The adjustments entered in the adjustments columns of a worksheet are
A. not journalized until after the financial statements are prepared.
B. not journalized.
C. posted to the ledger but not journalized
D. journalized before the worksheet is completed.
23. If the total debit column exceeds the total credit column of the income statement columns
on a worksheet, then the company has
A. suffered a net loss for the period.
B. earned net income for the period.
C. an error because debits do not equal credits.
D. to make an adjusting entry.
24. The information for preparing a trial balance on a worksheet is obtained from
A. general journal entries.
B. financial statements.
C. general ledger accounts.
D. business documents.
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6. 25. The income summary account
A. appears on the income statement.
B. is a permanent account.
C. appears on the balance sheet.
D. is a temporary account.
26. Each of the following accounts is closed to Income Summary except
A. Revenues.
B. Expenses.
C. Dividends.
D. All of these are closed to Income Summary.
27. The net income (or loss) for the period
A. is found by computing the difference between the income statement credit column
and the balance sheet credit column on the worksheet.
B. is found by computing the difference between the trial balance totals and the
adjusted trial balance totals.
C. is found by computing the difference between the income statement columns of the
worksheet.
D. cannot be found on the worksheet.
28. Closing entries are journalized and posted
A. before the financial statements are prepared.
B. at the end of each interim accounting period.
C. at management's discretion.
D. after the financial statements are prepared.
29. Which of the following is a true statement about closing the books of a corporation?
A. Expenses are closed to the Expense Summary account.
B. Revenues, expenses, and the dividends account are closed to the Income Summary
account.
C. Revenues and expenses are closed to the Income Summary account.
D. Only revenues are closed to the Income Summary account.
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7. 30. Closing entries may be prepared from all but which one of the following sources?
A.Adjusted balances in the ledger
B.Income and Stockholders' equity statements
C.Balance sheet
D.Income statement and balance sheet columns of the worksheet
31. In analyzing financial statements, horizontal analysis is a
A.principle.
B.theory.
C.requirement.
D.tool.
32. Which one of the following is not a tool in financial statement analysis?
A.Vertical analysis
B.Ratio analysis
C.Horizontal analysis
D.Circular analysis
33. Horizontal analysis is also called
A.trend analysis.
B.common size analysis.
C.linear analysis.
D.vertical analysis.
34. The importance of a good system of internal controls was recognized with the passage of
A.the Blue Sky Laws.
B.the Sarbanes-Oxley Act of 2002.
C.the Securities and Exchange Act of 1933.
D.the Securities and Exchange Act of 1994.
35. Which one of the following is not an objective of a system of internal controls?
A.Enhance the accuracy and reliability of accounting records
B.Reduce the risks of errors
C.Safeguard company assets
D. Overstate liabilities in order to be conservative
36. Internal controls are not designed to safeguard assets from
A. robbery.
B. unauthorized use.
C. natural disasters.
D. employee theft.
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8. 37. Companies that are subject to, but fail to comply with, the Sarbanes-Oxley Act of 2002
A. may be forced to sell their foreign subsidiaries.
B. may be subject to fines and officer imprisonment.
C. may do so legally by obtaining an exemption.
D. will be automatically dissolved.
38. Certified Public Accounting firms which audit public companies are reviewed by:
A. The Financial Auditing Standards Board
B. The Public Company Accounting Oversight Board
C. The Securities and Exchange Commission
D. The American Institute of Certified Public Auditors
39. The primary body in the US that has responsibility for Generally Accepted Accounting
Principles is:
A. The Government Accounting Office
B. The Internal Revenue Service
C. The Federal Financial Accounting Standards Board
D. The Securities and Exchange Commission
40. Allowing only the treasurer to sign checks is an example of
A.establishment of responsibility.
B.other controls.
C.documentation procedures.
D.segregation of duties.
41. Bank errors
A.are corrected by making an adjusting entry on the depositor's books.
B.are infrequent in occurrence.
C.occur because of time lags
D.must be corrected by debits.
42. If employees are bonded
A.it is impossible for them to steal from the company.
B.they have been insured against misappropriation of assets.
C.it means that they are not allowed to handle cash.
D.they have worked for the company for at least 10 years.
43. The use of computers in recording business events
a. has made the recording process more efficient.
b. does not use the same principles as manual accounting systems.
c. has greatly impacted the identification stage of the accounting process.
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9. d. is economical only for large businesses.
44. Which of the following is an external user of accounting information?
a. Labor unions
b. Finance directors
c. Company officers
d. Managers
45. The origins of accounting are generally attributed to the work of
a. Christopher Columbus.
b. Abner Doubleday.
c. Luca Pacioli.
d. Leonardo da Vinci.
e.
46. Generally accepted accounting principles are
a. income tax regulations of the Internal Revenue Service.
b. standards that indicate how to report economic events.
c. theories that are based on physical laws of the universe.
d. principles that have been proven correct by academic researchers.
47. Which one of the following is not a part of an account?
a. Credit side
b. Trial balance
c. Debit side
d. Title
48. 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.
49. A debit to an asset account indicates
a. an error.
b. a credit was made to a liability account.
c. a decrease in the asset.
d. an increase in the asset.
50. The normal balance of any account is the
a. left side.
b. right side.
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10. c. side which increases that account.
d. side which decreases that account.
51. The double-entry system requires that each transaction must be recorded
a. in at least two different accounts.
b. in two sets of books.
c. in a journal and in a ledger.
d. first as a revenue and then as an expense.
52. An accounting time period that is one year in length, but does not begin on January 1, is
referred to as
a. a fiscal year.
b. an interim period.
c. the time period assumption.
d. a reporting period.
53. Management usually desires ________ financial statements and the IRS requires all businesses
to file _________ tax returns.
a. annual, annual
b. monthly, annual
c. quarterly, monthly
d. monthly, monthly
54. Which of the following time periods would not be referred to as an interim period?
a. Monthly
b. Quarterly
c. Semi-annually
d. Annually
55. Which of the following are in accordance with generally accepted accounting principles?
a. Accrual basis accounting
b. Cash basis accounting
c. Both accrual basis and cash basis accounting
d. Neither accrual basis nor cash basis accounting
56. The matching principle states that expenses should be matched with revenues. Another way
of stating the principle is to say that
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11. a. assets should be matched with liabilities.
b. efforts should be matched with accomplishments.
c. dividends to stockholders should be matched with stockholders'
investments.
d. cash payments should be matched with cash receipts.
57. The information for preparing a trial balance on a worksheet is obtained from
a. financial statements.
b. general ledger accounts.
c. general journal entries.
d. business documents.
58. Closing entries are necessary for
a. permanent accounts only.
b. temporary accounts only.
c. both permanent and temporary accounts.
d. permanent or real accounts only.
59. A post-closing trial balance will show
a. only permanent account balances.
b. only temporary account balances.
c. zero balances for all accounts.
d. the amount of net income (or loss) for the period.
60. The step in the accounting cycle that is performed on a periodic basis (i.e., monthly,
quarterly) is
a. analyzing transactions.
b. journalizing and posting adjusting entries.
c. preparing a post-closing trial balance.
d. posting to ledger accounts.
61. A current asset is
a. the last asset purchased by a business.
b. an asset which is currently being used to produce a product or service.
c. usually found as a separate classification in the income statement.
d. an asset that a company expects to convert to cash or use up within one
year.
62. The standards and rules that are recognized as a general guide for financial reporting are
called
a. generally accepted accounting standards.
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12. b. generally accepted accounting principles.
c. operating guidelines.
d. standards of financial reporting.
63. "Generally accepted" in the phrase generally accepted accounting principles means that the
principles
a. are proven theories of accounting.
b. have substantial authoritative support.
c. have been approved by the Internal Revenue Service.
d. have been approved for use by the managements of business firms.
64. The conceptual framework developed by the Financial Accounting Standards Board
a. was approved by a vote of all accountants.
b. are rules that all accountants must follow.
c. is viewed as providing a constitution for setting accounting standards for
financial reporting.
d. is legally binding on all accountants.
65. Accounting principles must be
a. proven and tested.
b. hypothesized and theorized.
c. developed or decreed.
d. universally accepted.
66. FASB has had the responsibility for developing accounting principles since the early
a. 1900s.
b. 1920s.
c. 1940s.
d. 1970s.
67. Which one of the following is primarily interested in the liquidity of a company?
a. Federal government
b. Stockholders
c. Long-term creditors
d. Short-term creditors
68. Which one of the following is not a characteristic generally evaluated in analyzing financial
statements?
a. Liquidity
b. Profitability
c. Marketability
d. Solvency
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13. 69. In analyzing the financial statements of a company, a single item on the financial statements
a. should be reported in bold-face type.
b. is more meaningful if compared to other financial information.
c. is significant only if it is large.
d. should be accompanied by a footnote.
70. Short-term creditors are usually most interested in evaluating
a. solvency.
b. liquidity.
c. marketability.
d. profitability.
71. Long-term creditors are usually most interested in evaluating
a. liquidity and solvency.
b. solvency and marketability.
c. liquidity and profitability.
d. profitability and solvency.
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