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This document provides information about purchasing access to solutions for an entire ACC 291 accounting course, including the final exam and homework assignments. It advertises immediate access without registration for $A+ rated help. It provides a link to purchase this online access.
http://finishedexams.com/homework_text.php?cat=677
Immediate access to solutions for ENTIRE COURSES, FINAL EXAMS and HOMEWORKS “RATED A+" - Without Registration!
I am Bianca H. I am an Accounting Exam Helper at liveexamhelper.com. I hold a Masters' Degree in Accounting from, University of Nottingham, UK. I have been helping students with their exams for the past 10 years. You can hire me to take your exam in Accounting.
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The document provides information about ACC 291 course assignments from WileyPLUS, including exercises from Chapter 8 on adjusting entries. It lists the specific exercises and assignments to complete for Week 1, including adjusting entries to record uncollectible accounts and calculate bad debt expense based on accounts receivable. It also provides additional practice problems and questions related to adjusting entries.
This document provides financial ratio analyses for a company for the years 2005-2007. It includes liquidity ratios like current ratio and quick ratio which were between 1.5-1.7, indicating the company's liquidity was decreasing each year. Solvency ratios like debt to equity and debt to total funds were around 0.05-0.06. Profitability ratios such as gross profit, net profit and operating profit ratios were declining each year from 2005 to 2007, indicating decreasing profit margins. Activity ratios including capital turnover, fixed asset turnover and debtors turnover also showed declining or fluctuating trends over the periods analyzed.
1. The document summarizes key topics from Chapter 3 including financial statements, cash flows, taxes, and valuation metrics.
2. It provides examples of income statements, balance sheets, and statements of cash flows for a company that experienced high growth in 2007.
3. Several analyses are presented including calculations of free cash flow, return on invested capital, economic value added, and market value added, indicating the company's growth destroyed value as returns fell below the cost of capital.
I am Travis F. I am a Finance Exam Helper at liveexamhelper.com. I hold a Masters' Degree in Finance, University of Alberta, Canada. I have been helping students with their exams for the past 10 years. You can hire me to take your exam on Finance.
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The document contains 8 questions with financial information for various companies. The questions ask to calculate ratios such as current ratio, liquidity ratio, stock turnover ratio, debtors turnover ratio, gross profit ratio, operating profit ratio, net profit ratio, working capital ratio, fixed asset turnover ratio, debt-equity ratio, creditors turnover ratio, and acid test ratio from the income statements, balance sheets, sales figures and other financial details provided.
The document provides information on the applicability and non-applicability of certain accounting standards and schedules for the November 2013 examination. Specifically:
1) Revisions to criteria for classifying non-corporate entities and the revised Schedule VI are applicable.
2) New Indian Accounting Standards issued by the MCA are not applicable.
3) The document then provides questions related to accounting treatments under the revised Schedule VI, managerial remuneration, cash flow statements, bonus issues, pre- and post-incorporation profits, company reconstructions, amalgamations, and other accounting topics.
This document contains a 30 question multiple choice quiz on accounting concepts covered in ACC 290. The questions cover topics like the accounting cycle, adjusting entries, inventory methods, internal controls, and differences between IFRS and GAAP.
This document contains an ACC 291 final exam with 30 multiple choice questions covering topics in accounting such as internal controls, treasury stock, cash flow statements, financial statement analysis, bonds, stockholders' equity, and dividends. The exam tests understanding of concepts, calculations, journal entries, and accounting treatments.
1) The maximum remuneration payable to the Managing Director is Rs. 12,00,000 based on the company's effective capital of Rs. 25,800,000 which is less than Rs. 5 crores.
2) For Vijoy Electricals, necessary journal entries are passed to record the sale or return transactions for goods sent to customers from January to March 2011.
3) Total depreciation to be charged is Rs. 55,500. The loss on exchange of machine is Rs. 17,000 and book value of machinery as of March 31, 2011 is Rs. 5,12,500.
The document provides financial information for Aditya Mills Limited including the balance sheet and profit and loss statement. It then lists various ratios to calculate for Aditya Mills like current ratio, acid test ratio, stock turnover, debtors turnover, gross profit ratio, net profit ratio, operating ratio, earnings per share, and rate of return on equity capital. It also provides information on how certain transactions would impact the current ratio.
This document provides information about purchasing access to solutions for an entire ACC 291 accounting course, including the final exam and homework assignments. It advertises immediate access without registration for $A+ rated help. The summary provides a concise overview of the key points about purchasing exam and course solutions.
This document provides sample questions that would be included on the ACC 291 Final Exam. There are 30 multiple choice questions covering various accounting topics like aging of accounts receivable, calculating average collection period, recording fixed asset transactions, accounting for bonds, stockholders' equity transactions, and cash flow statements. The questions are meant to help students prepare and study for the final exam in their ACC 291 class.
This summarizes a 30 question multiple choice exam on accounting topics like the accounting cycle, financial statements, inventory methods, and internal controls. It tests knowledge of concepts like net income calculation, adjusting entries, inventory cost flow assumptions, and segregation of duties. The exam provides short scenarios or financial information for each question and requires selecting the correct multiple choice response.
This document provides a 30 question multiple choice exam on accounting concepts and principles. The questions cover topics like the accounting cycle, financial statements, inventory methods, internal controls, and international accounting standards. The exam is from ACC 290 at UOP and provides a resource for studying for the ACC 290 final exam.
I am Gill H. I am a Finance Exam Helper at liveexamhelper.com. I hold a Masters' Degree in Finance from, University of Texas, USA. I have been helping students with their exams for the past 14 years. You can hire me to take your exam in Finance.
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The document provides information about ACC 291 course assignments from WileyPLUS, including exercises from Chapter 8 on adjusting entries. It lists the specific exercises and assignments to complete for Week 1, including adjusting entries to record uncollectible accounts and calculate bad debt expense based on accounts receivable. It also provides additional practice problems and questions related to adjusting entries.
This document provides financial ratio analyses for a company for the years 2005-2007. It includes liquidity ratios like current ratio and quick ratio which were between 1.5-1.7, indicating the company's liquidity was decreasing each year. Solvency ratios like debt to equity and debt to total funds were around 0.05-0.06. Profitability ratios such as gross profit, net profit and operating profit ratios were declining each year from 2005 to 2007, indicating decreasing profit margins. Activity ratios including capital turnover, fixed asset turnover and debtors turnover also showed declining or fluctuating trends over the periods analyzed.
1. The document summarizes key topics from Chapter 3 including financial statements, cash flows, taxes, and valuation metrics.
2. It provides examples of income statements, balance sheets, and statements of cash flows for a company that experienced high growth in 2007.
3. Several analyses are presented including calculations of free cash flow, return on invested capital, economic value added, and market value added, indicating the company's growth destroyed value as returns fell below the cost of capital.
I am Travis F. I am a Finance Exam Helper at liveexamhelper.com. I hold a Masters' Degree in Finance, University of Alberta, Canada. I have been helping students with their exams for the past 10 years. You can hire me to take your exam on Finance.
Visit liveexamhelper.com or email info@liveexamhelper.com.
You can also call on +1 678 648 4277 for any assistance with Finance Exams.
The document contains 8 questions with financial information for various companies. The questions ask to calculate ratios such as current ratio, liquidity ratio, stock turnover ratio, debtors turnover ratio, gross profit ratio, operating profit ratio, net profit ratio, working capital ratio, fixed asset turnover ratio, debt-equity ratio, creditors turnover ratio, and acid test ratio from the income statements, balance sheets, sales figures and other financial details provided.
The document provides information on the applicability and non-applicability of certain accounting standards and schedules for the November 2013 examination. Specifically:
1) Revisions to criteria for classifying non-corporate entities and the revised Schedule VI are applicable.
2) New Indian Accounting Standards issued by the MCA are not applicable.
3) The document then provides questions related to accounting treatments under the revised Schedule VI, managerial remuneration, cash flow statements, bonus issues, pre- and post-incorporation profits, company reconstructions, amalgamations, and other accounting topics.
This document contains a 30 question multiple choice quiz on accounting concepts covered in ACC 290. The questions cover topics like the accounting cycle, adjusting entries, inventory methods, internal controls, and differences between IFRS and GAAP.
This document contains an ACC 291 final exam with 30 multiple choice questions covering topics in accounting such as internal controls, treasury stock, cash flow statements, financial statement analysis, bonds, stockholders' equity, and dividends. The exam tests understanding of concepts, calculations, journal entries, and accounting treatments.
1) The maximum remuneration payable to the Managing Director is Rs. 12,00,000 based on the company's effective capital of Rs. 25,800,000 which is less than Rs. 5 crores.
2) For Vijoy Electricals, necessary journal entries are passed to record the sale or return transactions for goods sent to customers from January to March 2011.
3) Total depreciation to be charged is Rs. 55,500. The loss on exchange of machine is Rs. 17,000 and book value of machinery as of March 31, 2011 is Rs. 5,12,500.
The document provides financial information for Aditya Mills Limited including the balance sheet and profit and loss statement. It then lists various ratios to calculate for Aditya Mills like current ratio, acid test ratio, stock turnover, debtors turnover, gross profit ratio, net profit ratio, operating ratio, earnings per share, and rate of return on equity capital. It also provides information on how certain transactions would impact the current ratio.
This document provides information about purchasing access to solutions for an entire ACC 291 accounting course, including the final exam and homework assignments. It advertises immediate access without registration for $A+ rated help. The summary provides a concise overview of the key points about purchasing exam and course solutions.
This document provides sample questions that would be included on the ACC 291 Final Exam. There are 30 multiple choice questions covering various accounting topics like aging of accounts receivable, calculating average collection period, recording fixed asset transactions, accounting for bonds, stockholders' equity transactions, and cash flow statements. The questions are meant to help students prepare and study for the final exam in their ACC 291 class.
This summarizes a 30 question multiple choice exam on accounting topics like the accounting cycle, financial statements, inventory methods, and internal controls. It tests knowledge of concepts like net income calculation, adjusting entries, inventory cost flow assumptions, and segregation of duties. The exam provides short scenarios or financial information for each question and requires selecting the correct multiple choice response.
This document provides a 30 question multiple choice exam on accounting concepts and principles. The questions cover topics like the accounting cycle, financial statements, inventory methods, internal controls, and international accounting standards. The exam is from ACC 290 at UOP and provides a resource for studying for the ACC 290 final exam.
Fin 571 week 2 connect problems assignmentstudent ehelp
Sankey, Inc. has current assets of $5,000, net fixed assets of $23,000, current liabilities of $3,500 and long-term debt of $7,900. Shareholders' equity is $16,500 and net working capital is $1,500. Inventory is classified as a current asset on the balance sheet. It is easier to evaluate a firm when it uses the same accounting procedures as other firms in its industry. The operating cash flow results from a firm's ongoing, normal business activities. Depreciation is a non-cash item.
University of Maryland University College Final Examination Acct.docxgidmanmary
University of Maryland University College
Final Examination
Acct220: Principles of Accounting I
For this exam, omit all general journal entry explanations. Ensure to include correct dollar signs, commas, underlines & double underlines where required.
Question 1: 40% points:
Flip Company's December 31, 2014 trial balance is as follows:
Flip Corporation
Trial Balance
December 31, 2014
Account
Debit
Credit
Cash
$43,500
Accounts Receivable
54,500
Allowance for Doubtful Accounts
500
Notes Receivable
30,000
Merchandise Inventory
55,000
Land
20,000
Building
150,000
Accumulated Depreciation, Building
$15,000
Equipment
50,000
Accumulated Depreciation, Equipment
21,000
Goodwill
26,000
Accounts Payable
25,000
Long Term Notes Payable
75,000
Common Stock, $10 par, 2,000 shares authorized & outstanding
20,000
Retained Earnings
147,000
Sales Revenue
700,000
Salaries Expense
150,000
Utilities Expense
3,500
Cost of Goods Sold
350,000
Administrative Expenses
55,000
Sales Expenses
15,000
_______
Totals
$1,003,000
$1,003,000
Flip is a small company and records adjusting entries & closing entries only at fiscal (calendar) year end. Correcting and adjusting entries have not been recorded.
Acct220 Page 1 of 9 Additional Information:
Notes Receivable is a 3-months, 6% note accepted on December 1, 2014.
Long Term Notes Payable is a 5-year, 5% note, that was signed on July 1, 2014. Interest is payable annually.
Building is depreciated at 3% per year. There is no salvage value.
Equipment is depreciated at 15% year. There is no salvage value.
Flip discovered, on December 30
th
, that the inexperienced bookkeeper recorded in the general journal and general ledger that day's $1,500 cash sales as a debit to Accounts Receivable and a credit to Sales Revenue.
The year-end physical count for Merchandise Inventory reflected a value of $52,500. Any difference in value will not be considered theft or loss.
Salaries for the last half of December, payable in January, amount to $6,500.
Flip estimates that of the Accounts Receivable 5% will not be collectable.
Required:
Prepare in journal form, any required correcting entries
Prepare in journal form, all end-of-the period adjusting entries
Prepare a December adjusted trial balance
Prepare a classified balance sheet for the year ended December 31, 2014
Prepare in journal form, the closing entries for the year ended December 31, 2014
NOTE: Students are encouraged to prepare their own T-accounts, on a separate scratch sheet of paper, and track from the beginning balance thru all journal transactions to ending balances for all accounts used in this problem. Do not turn in your separate scratch sheet of paper - those are student personal working papers and not part of any solution required for this exam.
Question 2: 8% points: Inventory
Flip uses the period method and had t.
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This document contains a practice exam for the UOP FIN 370 course with 60 multiple choice questions covering topics like the cash cycle, time value of money, capital budgeting, cost of capital, and financial statement analysis. An online resource is provided for additional practice exams.
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Brief Exercise 15-4Ravonette Corporation issued 375 shares of $1.docxAASTHA76
Brief Exercise 15-4
Ravonette Corporation issued 375 shares of $15 par value common stock and 110 shares of $48 par value preferred stock for a lump sum of $20,025. The common stock has a market price of $30 per share, and the preferred stock has a market price of $100 per share.
Prepare the journal entry to record the issuance. (Round answers to 0 decimal places, e.g., 1520. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
Cash
20025
Preferred Stock
Paid-in Capital in Excess of Par - Preferred Stock
Common Stock
Paid-in Capital in Excess of Par - Common Stock
Exercise 15-12
Lotoya Davis Corporation has 10.12 million shares of common stock issued and outstanding. On June 1, the board of directors voted an 62 cents per share cash dividend to stockholders of record as of June 14, payable June 30.
(a) Prepare the journal entry for each of the dates above assuming the dividend represents a distribution of earnings. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Date
Account Titles and Explanation
Debit
Credit
6/1
6/14
6/30
(b) How would the entry differ if the dividend were a liquidating dividend? (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
Account Titles and Explanation
Debit
Credit
Warning
Exercise 15-19
Shown below is the liabilities and stockholders’ equity section of the balance sheet for Jana Kingston Company and Mary Ann Benson Company. Each has assets totaling $4,418,100.
Jana Kingston Co.
Mary Ann Benson Co.
Current liabilities
$315,600
Current liabilities
$754,600
Long-term debt, 10%
1,281,000
Common stock ($20 par)
2,945,000
Common stock ($20 par)
2,103,000
Retained earnings (Cash dividends, $328,900)
718,500
Retained earnings (Cash dividends, $227,700)
718,500
$4,418,100
$4,418,100
For the year, each company has earned the same income before interest and taxes.
Jana Kingston Co.
Mary Ann Benson Co.
Income before interest and taxes
$1,203,000
$1,203,000
Interest expense
128,100
0
1,074,900
1,203,000
Income taxes (45%)
483,705
541,350
Net income
$591,195
$661,650
At year end, the market price of Kingston’s stock was $101 per share, and Benson’s was $63.50. Assume balance sheet amounts are representative for the entire year.
(a) Calculate the return on total assets? (Round answers to 2 decimal places, e.g. 16.85%.)
Return on total assets
Kingston Company
%
Benson Company
%
Which company is more profitable in terms of return on total assets? (b) Calculate the return on common sto ...
STR 581 Capstone Final Examination Part 2 @Assignment E HelpAssignment E Help
Take a look over Assignment e Help for STR 581 Capstone Final Examination, Part Two and get a chance to secure your future. More Included str 581 capstone exam part 2, str 581 week 4 capstone final exam part 2, str 581 capstone final examination part 2 answers.
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This document provides a sample ACC 400 final exam with 20 multiple choice questions covering various accounting topics such as cost accounting, financial statement analysis, internal controls, receivables, and equity. The exam questions assess understanding of accounting concepts like operating cycles, cash budgets, plant asset exchanges, bad debt expense, and accounting for dividends.
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Question 1
The best definition of assets is the
collections of resources belonging to the company and the claims on these resources.
cash owned by the company.
owners’ investment in the business.
resources belonging to a company that have future benefit to the company
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This document discusses creating a collaborative school culture through establishing shared goals and values, continuous learning, and collaborative relationships. It recommends evaluating the school's current performance, setting a long-term goal for improving culture, and establishing short-term objectives. Examples of factors that contribute to positive culture include shared purpose, norms of improvement, and collaborative relationships. The document instructs students to reflect on what they've learned and develop one long-term goal for their school culture along with four short-term objectives, and to explain how special education teams and administrators will contribute to the overall goal.
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This document contains a 10-question multiple choice exam on topics related to finance and accounting. The questions cover topics such as calculating net operating income, identifying types of mergers, evaluating compliance with the Sarbanes-Oxley Act, and calculating financial ratios. Correct answers are provided for each question.
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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.
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.
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A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
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.
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
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Assessment and Planning in Educational technology.pptxKavitha Krishnan
In an education system, it is understood that assessment is only for the students, but on the other hand, the Assessment of teachers is also an important aspect of the education system that ensures teachers are providing high-quality instruction to students. The assessment process can be used to provide feedback and support for professional development, to inform decisions about teacher retention or promotion, or to evaluate teacher effectiveness for accountability purposes.
Assessment and Planning in Educational technology.pptx
Uop acc 291 final new
1. UOP ACC 291 Final NEW
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Question 21
If a plant asset is retired and is fully depreciated
phantom depreciation must be taken as though the asset were
still on the books.
a gain on disposal will be recorded.
a loss on disposal will be recorded.
no gain or loss on disposal will be recorded.
Multiple Choice Question 86
An aging of a company's accounts receivable indicates that
$4,500 are estimated to be uncollectible. If Allowance for
Doubtful Accounts has a $1,200 credit balance, the adjustment
to record bad debts for the period will require a
• debit to Bad Debt Expense for $4,500.
2. • debit to Bad Debt Expense for $3,300.
• credit to Allowance for Doubtful Accounts for $4,500.
• debit to Allowance for Doubtful Accounts for $3,300.
Multiple Choice Question 182
The financial statements of the Melton Manufacturing Company
reports net sales of $300,000 and accounts receivable of
$50,000 and $30,000 at the beginning of the year and end of
year, respectively. What is the average collection period for
accounts receivable in days?
• 60.8
• 96.1
• 36.5
• 48.7
Multiple Choice Question 119
Stine Company purchased machinery with a list price of
$64,000. They were given a 10% discount by the manufacturer.
They paid $400 for shipping and sales tax of $3,000. Stine
estimates that the machinery will have a useful life of 10 years
and a residual value of $20,000. If Stine uses straight-line
depreciation, annual depreciation will be
• $3,760.
• $4,072.
3. • $6,100.
• $4,100.
Multiple Choice Question 198
Given the following account balances at year end, compute the
total intangible assets on the balance sheet of Janssen
Enterprises.
Cash $1,500,000
Accounts Receivable 4,000,000
Trademarks 1,000,000
Goodwill 2,500,000
Research & Development Costs 2,000,000
• $7,500,000.
• $5,500,000.
• $3,500,000.
• $9,500,000.
Multiple Choice Question 207
On January 1, a machine with a useful life of five years and a
residual value of $40,000 was purchased for $120,000. What is
the depreciation expense for year 2 under the double-
declining-balance method of depreciation?
• $38,400.
4. • $48,000.
• $23,040.
• $28,800.
IFRS Multiple Choice Question 01
As a recent graduate of State University you're aware that IFRS
requires component depreciation for plant assets. A friend has
asked you to succinctly explain what component depreciation
means. Which of the following correctly describes component
depreciation?
• The method that requires that significant parts of a
plant asset with different useful lives be depreciated
separately.
• The method used to ensure that the depreciation rate
remains constant from year to year.
• The method used to prorate annual depreciation on a
time basis.
• The method of depreciation recommended for an asset
that is expected to be significantly more productive in the first
half of its useful life.
Multiple Choice Question 146
Bonds with a face value of $300,000 and a quoted price of 97¼
have a selling price of
• $292,500.
5. • $291,075.
• $291,750.
• $291,006.
Multiple Choice Question 188
Sparks Company received proceeds of $423,000 on 10-year, 8%
bonds issued on January 1, 2013. The bonds had a face value of
$400,000, pay interest annually on December 31st, and have a
call price of 102. Sparks uses the straight-line method of
amortization. What is the carrying value of the bonds on
January 1, 2015?
• $400,000
• $420,700
• $418,400
• $381,600
Multiple Choice Question 90
S. Lawyer performed legal services for E. Corp. Due to a cash
shortage, an agreement was reached whereby E. Corp. would
pay S. Lawyer a legal fee of approximately $15,000 by issuing
8,000 shares of its common stock (par $1). The stock trades on
a daily basis and the market price of the stock on the day the
debt was settled is $1.80 per share. Given this information, the
best journal entry for E. Corp. to record for this transaction is
• Legal Expense 14,400
6. Common Stock 8,000
Paid-in Capital in Excess of Par - Common 6,400
• Legal Expense 15,000
Common Stock 15,000
• Legal Expense 15,000
Common Stock 8,000
Paid-in Capital in Excess of Par - Common 7,000
• Legal Expense 14,400
Common Stock 14,400
Multiple Choice Question 110
Logan Corporation issues 50,000 shares of $50 par value
preferred stock for cash at $60 per share. The entry to record
the transaction will consist of a debit to Cash for $3,000,000
and a credit or credits to
• Preferred Stock for $2,500,000 and Paid-in Capital in
Excess of Par Value—Preferred Stock for $500,000.
• Preferred Stock for $2,500,000 and Retained Earnings
for $500,000.
• Paid-in Capital from Preferred Stock for $3,000,000.
• Preferred Stock for $3,000,000.
IFRS Multiple Choice Question 01
7. Jahnke Corporation issued 8,000 shares of €2 par value
ordinary shares for €11 per share. The journal entry to record
the sale will include
• a credit to Share Capital–Ordinary for €88,000.
• a debit to Retained Earnings for €72,000.
• a debit to Cash for €16,000.
• a credit to Share Premium–Ordinary for €72,000.
Multiple Choice Question 80
Zoum Corporation had the following transactions during 2014:
1. Issued $125,000 of par value common stock for cash.
2. Recorded and paid wages expense of $60,000.
3. Acquired land by issuing common stock of par value
$50,000.
4. Declared and paid a cash dividend of $10,000.
5. Sold a long-term investment (cost $3,000) for cash of
$3,000.
6. Recorded cash sales of $400,000.
7. Bought inventory for cash of $160,000.
8. Acquired an investment in Zynga stock for cash of $21,000.
9. Converted bonds payable to common stock in the amount
of $500,000.
10. Repaid a 6 year note payable in the amount of $220,000.
8. What is the net cash provided by financing activities?
• $395,000.
• $<605,000>.
• $<105,000>.
• $115,000.
Multiple Choice Question 176
Colie Company had an increase in inventory of $120,000. The
cost of goods sold was $490,000. There was a $30,000 decrease
in accounts payable from the prior period. Using the direct
method of reporting cash flows from operating activities, what
were Colie's cash payments to suppliers?
• $580,000.
• $370,000.
• $310,000.
• $640,000.
IFRS Multiple Choice Question 04
Each of the following items may be classified as operating or
financing activities under IFRS except
• dividends paid.
• dividends received.
• interest paid. (Incorrect)
9. • all of these answer choices may be classified as such.
Multiple Choice Question 165
The current assets of Orangatte Company are $227,500. The
current liabilities are $130,000. The current ratio expressed as
a proportion is
• 1.75:1.
• 175%.
• $210,000 ÷ $120,000.
• .57:1.
Multiple Choice Question 41
All of the following requirements about internal controls were
enacted under the Sarbanes Oxley Act of 2002 except:
• independent outside auditors must eliminate redundant
internal control.
• companies must continually assess the functionality of
internal controls.
• independent outside auditors must attest to the level of
internal control.
• companies must develop sound internal controls over
financial reporting.
10. Multiple Choice Question 85
Which of the following is not an internal control activity for
cash?
• The number of persons who have access to cash should
be limited.
• The functions of record keeping and maintaining
custody of cash should be combined.
• Surprise audits of cash on hand should be made
occasionally.
• All cash receipts should be recorded promptly.
Multiple Choice Question 92
Before a check authorization is issued, the following documents
must be in agreement, except for the
• purchase order.
• invoice.
• remittance advice.
• receiving report.
Multiple Choice Question 115
Mitchell Corporation bought equipment on January 1, 2014
.The equipment cost $180,000 and had an expected salvage
value of $30,000. The life of the equipment was estimated to be
11. 6 years. The book value of the equipment at the beginning of
the third year would be
• $50,000.
• $180,000.
• $150,000.
• $130,000.
Multiple Choice Question 142
Brevard Corporation purchased a taxicab on January 1, 2013
for $25,500 to use for its shuttle business. The cab is expected
to have a five-year useful life and no salvage value. During
2014, it retouched the cab's paint at a cost of $1,200, replaced
the transmission for $3,000 (which extended its life by an
additional 2 years), and tuned-up the motor for $150. If
Brevard Corporation uses straight-line depreciation, what
annual depreciation will Brevard report for 2014?
• $4,100.
• $5,100.
• $4,125.
• $3,900.
Multiple Choice Question 164
On July 1, 2014, Fleming Company sells machinery for
$120,000. The machinery originally cost $300,000, had an
estimated 5-year life and an expected salvage value of $50,000.
12. The Accumulated Depreciation account had a balance of
$175,000 on January 1, 2014, using the straight-line method.
The gain or loss on disposal is
• $20,000 gain.
• $5,000 loss.
• $10,000 loss.
• $5,000 gain.
Multiple Choice Question 180
On July 1, 2014, Linden Company purchased the copyright to
Norman Computer Tutorials for $140,000. It is estimated that
the copyright will have a useful life of 5 years. The amount of
Amortization Expense recognized for the year 2014 would be
• $14,000.
• $25,900.
• $28,000.
• $13,125.
Multiple Choice Question 120
The following totals for the month of April were taken from the
payroll records of Metz Company.
Salaries $30,000
FICA taxes withheld 2,295
13. Income taxes withheld 6,600
Medical insurance deductions 1,200
Federal unemployment taxes 240
State unemployment taxes 1,500
The entry to record accrual of employer’s payroll taxes would
include a
• credit to FICA Taxes Payable for $1,740.
• credit to Payroll Tax Expense for $1,740.
• debit to Payroll Tax Expense for $4,035.
• credit to Payroll Tax Expense for $4,035.
Multiple Choice Question 242
Thayer Company purchased a building on January 2 by signing
a long-term $2,520,000 mortgage with monthly payments of
$23,100. The mortgage carries an interest rate of 10 percent.
The amount owed on the mortgage after the first payment will
be
• $2,499,000.
• $2,496,900.
• $2,520,000.
• $2,517,900.
Multiple Choice Question 96
14. The following data is available for BOX Corporation at
December 31, 2014:
Common stock, par $10 (authorized 30,000 shares)
$250,000
Treasury stock (at cost $15 per share) $1,200
Based on the data, how many shares of common stock are
outstanding?
• 30,000.
• 24,920.
• 25,000.
• 29,920. (Incorrect)
Multiple Choice Question 144
Indicate the respective effects of the declaration of a cash
dividend on the following balance sheet sections:
Total Assets Total Liabilities Total Stockholders' Equity
• Decrease Increase Decrease
• Increase Decrease No change
• Decrease No change Increase
• No change Increase Decrease
Multiple Choice Question 102
15. Assume the following cost of goods sold data for a company:
2015 $1,300,000
2014 1,200,000
2013 1,000,000
If 2013 is the base year, what is the percentage increase in cost
of goods sold from 2013 to 2015?
• 30%
• 70%
• 130%
• 20%
Multiple Choice Question 179
A company has an average inventory on hand of $75,000 and its
average days in inventory is 36.5 days. What is the cost of goods
sold?
• $1,680,000
• $876,000
• $750,000
• $1,752,000
Multiple Choice Question 199
16. The following information is available for Patterson Company:
2014 2013
Accounts receivable $ 360,000 $ 340,000
Inventory 280,000 320,000
Net credit sales 3,000,000 2,600,000
Cost of goods sold 1,500,000 840,000
Net income 300,000 170,000
The accounts receivable turnover for 2014 is
• 4.3 times.
• 8.6 times.
• 7.6 times.
• 8.3 times.
Multiple Choice Question 221
All of the following situtations below might indicate a company
has a low quality of earnings except
• Maintenance costs are capitalized and then depreciated
(Incorrect).
• Revenue is recognized when earned.
• A lack of disclosure about guaranteed payments that
were mentioned in the MD&A of the annual report.
17. • Adoption of a different inventory method for each of the
last three years.
IFRS Multiple Choice Question 05
IFRS
• implies that receivables with different characteristics
should be reported as one unsegregated amount.
• implies that receivables with different characteristics
should be reported separately.
• requires that receivables with different characteristics
should be reported as one unsegregated amount.
• requires that receivables with different characteristics
should be reported separately.