Accounts quiz
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The document contains 30 multiple choice questions testing accounting concepts and terminology. Key concepts covered include: - The accounting equation is based on the dual aspect concept. - The convention of conservatism results in understating assets and overstating liabilities. - Horizontal analysis calls for reviewing financial statements for multiple years. - Revenue is generally deemed earned at the point of sale. - Current assets do not include fixed assets like furniture. - Fixed assets include items like goodwill. - Reserves are charges against the profit and loss account.
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The document contains 30 multiple choice questions that appear to be from a finance exam. It covers topics such as corporate finance principles, financial statement analysis, time value of money, capital budgeting, cost of capital, capital structure, and international finance. The questions are designed to test students' understanding of key concepts in these areas of finance.
Fin 370 final exam
The document contains 30 multiple choice questions that appear to be from a finance exam. It covers topics such as corporate finance principles, financial statement analysis, time value of money, capital budgeting, cost of capital, capital structure, and international finance. The questions are designed to test students' understanding of key concepts in these areas of finance.
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The document contains 30 multiple choice questions that appear to be from a finance exam. It covers topics such as corporate finance principles, financial statement analysis, time value of money, capital budgeting, cost of capital, capital structure, and international finance. The questions have 4 potential answer choices labeled A, B, C, or D.
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This document provides the answers to a 30 question final exam for FIN/370. It covers topics such as corporate goals, primary and secondary markets, agency theory, financial principles, accounting ratios, time value of money calculations, capital budgeting techniques, cost of capital, and international finance.
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This document provides the answers to a 30 question final exam for a finance course. It covers topics like corporate goals, primary vs secondary markets, agency theory, financial principles, accounting ratios, time value of money calculations, capital budgeting techniques, cost of capital, capital structure, and international finance.
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This document provides the answers to a 30 question final exam for a finance course. It covers topics like corporate goals, primary vs secondary markets, agency theory, financial principles, accounting ratios, time value of money calculations, capital budgeting techniques, cost of capital, capital structure, and international finance.
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This document contains 30 multiple choice questions from a FIN 370 final exam, along with the questions and answer options. The questions cover a range of topics in finance, including financial management principles, accounting, time value of money, capital budgeting, cost of capital, capital structure, and international finance.
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一比一原版(UCL毕业证)伦敦大学|学院毕业证如何办理
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6快递给客户（国内顺丰国外DHLUPS等快读邮寄）。吃吃地笑山娃很精神越逛越起劲父亲却越逛越疲倦望着父亲呵欠连天的样子山娃也说困了累了回家吧小屋闷罐一般头顶上的三叶扇彻夜呜呜作响搅得满屋热气腾腾也搅得山娃心烦意乱父亲一上床就呼呼大睡山娃却辗转反侧睡不着山娃一次又一次摸索着爬起来一遍又一遍地用暖乎乎的冷水擦身往水泥地板上一勺一勺的洒水也不知过了多久山娃竟迷迷糊糊地睡着了迷迷糊糊地又闻到了闹钟刺耳的铃声和哐咣的关门声待山娃醒来时父亲早已上班去了床头总们
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Accounts quiz
- 1. ACCOUNTS QUIZ 1 On which of the following concepts is the accounting equation based? (a) Dual aspect (b) Money measurement (c) Realization (d) Going concern 2 The result of the convention of conservatism in the balance sheet would be (a) Understatement of assets (b) Overstatement of assets (c) Understatement of liabilities and provision (d) Overstatement of capital 3 ____ consistency calls for financial statements for a number of years to be reviewed and analyzed. (a) Horizontal (b) Vertical (c) Internal (d) External 4 Revenue is generally deemed to have been earned at the point of time (a) When cash is received (b) When sale is effected (c) When production is completed (d) When unproductive assets are sold 5 The term ‘current assets’ does not include (a) Cash (b) Stock-in-trade (c) Furniture (d) Advance payments 6 The term ‘fixed assets’ includes (a) Bank balance (b) Loose tools (c) Stock of finished goods (d) Goodwill 7 A reserve is a charge against (a) Trading Account (b) Profit and Loss Account (c) Profit and Loss Appropriation Account (d) None of the above 8 According to the going concern concept, a business is viewed as having _____ life. (a) A limited (b) An annual (c) An indefinite (d) A very long 9 Which concept mandates that in determining the net income from business, all costs that are applicable to the revenue of the period should be charged against that revenue ? (a) The cost concept (b) The matching concept (c) The dual aspect concept (d) The money measurement concept 10 Accounting performs the important functions of (a) Recording (b) Communicating (c) Meeting legal requirement (d) All the above 11 Contingent liability being shown in the Balance Sheet adheres to the convention of (a) Disclosure (b) Conservatism (c) Consistency (d) Materiality 12 The apex body laying down accounting standards globally is (a) IASB (b) ASB (c) lASC (d) ICAI 13 Accruals are adjusting entries that record revenues already earned but nor previously recorded. (True/False) 14 Profit and Loss Account shows either net profit or net loss for a given account period. (True/ False) 15 Balance Sheet is an account with debit and credit side (True/False) 16 Profit and Loss Account shows the financial position of the concern. (True/False)
- 2. 17 Balance Sheet discloses the names of all such accounts which shows balances. ( True/False) 18 Trial Balance is prepared after preparing the Profit & Loss Account but before Balance Sheet. (True/False) 19 . Balance Sheet and Trial Balance serve the same purpose. (True/False) 20 Goodwill is not a fictitious asset. (True/False) 21 What does debiting the Profit and Loss Account create? (a) Dividend equalization fund (b) Sinking fund for redemption of debentures (c) Provision (d) All the above 22. A reserve that is not apparent on the face of the balance sheet is known as (a) Secret reserve (b) Hidden reserve (c) Inner reserve (d) Any of these 23 The debit balance of a personal account would show the (a) Amount of credit sales (b) Amount receivable (c) Amount payable (d) Cash in hand 24 Secret reserves serve the purpose of (a) Tiding over unfavorable items (b) Increasing the working capital (c) Meeting exceptional losses (d) All the above 25. Which of the following is not a current asset? (a) Salary paid in advance (b) Inventory (c) Preliminary expenses (d) Temporary investment 26 Mark out the current liability among the following. (a) Share premium (b) Redeemable preference share (c) Outstanding wages (d) Provision for depreciation 27 Convertible debentures are those on which (a) Accumulated interest payable is converted into equity shares (b) Interest is not paid when the company is running on a loss (c) Interest is payable and if not paid, keeps on accumulating (d) Equity shares may be exchanged at the option of the debenture holders 28 When the current ratio 4 : 1 and the amount of current liabilities is Rs. 15,000 what would be the amount of current assets ? (a) Rs. 30,000 (b) Rs 375 (c) Rs. 7,500 (d) Rs 60,000 . 29. Which of the following is not a current liability ? (a) Account payable (b) Bank over draft (c) Redeemable debentures (d) Provision for doubtful debts 30 Heavy initial expenditure on advertising the launch of a new product should be classified as
- 3. (a) Capital expenditure (b) Revenue expenditure (c) Loss (d) Deferred revenue expenditure