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ACCT 301 ACCT301 ACCT/301 Final Exam

ACCT 301 ACCT301 ACCT/301 Final Exam

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ACCT 301 ACCT301 ACCT/301 Final Exam

1. The accounting profession can be divided into three major categories; specifically, the practiceof public accounting, private accounting, and governmental accounting. A somewhat unique and important service of public accountants is: C
a. Financial accounting.b. Managerial accounting.c. Auditing.d. Cost accounting.
2. The primary private sector agency that oversees external financial reporting standards is the: A
3. Which of the following equations properly represents a derivation of the fundamental accounting equation? D
4. Failure to record the receipt of a utility bill for services already received will result in: C
5.
, , , , , , , , , , , ,

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ACCT 301 ACCT301 ACCT/301 Final Exam

1. The accounting profession can be divided into three major categories; specifically, the practiceof public accounting, private accounting, and governmental accounting. A somewhat unique and important service of public accountants is: C
a. Financial accounting.b. Managerial accounting.c. Auditing.d. Cost accounting.
2. The primary private sector agency that oversees external financial reporting standards is the: A
3. Which of the following equations properly represents a derivation of the fundamental accounting equation? D
4. Failure to record the receipt of a utility bill for services already received will result in: C
5. The proper journal entry to record Ransom Company’s billing of clients for $500 of services rendered is: C
a. Cash500 Accounts Receivable500 b.Accounts Receivable500 Capital Stock500 c. Accounts Receivable500 Service Revenue500 d.Cash500 Service Revenue500
6. The appropriate journal entry to record equipment depreciation expense would consist of a debit to Depreciation Expense and a credit to which of the following accounts? B
7. At the end of the current accounting period, Johnson Company failed to record utilities consumed during the period. Johnson will be billed for the utilities during the next accounting period. As a result, current period assets, liabilities, equity, and income, respectively, are: B
8. Current assets are those assets which management intends to convert into cash or consume within: C
9. On a classified balance sheet, the appropriate ordering of specific classifications is: A
a. Current assets; long-term investments; property, plant, and equipment; intangible assets; other assets.
b. Current assets; property, plant, and equipment; long-term investments; intangible assets; other assets.
c. Current assets; intangible assets; property, plant, and equipment; long-term investments; other assets.
d. Current assets; other assets; long-term investments; intangible assets; property, plant, and equipment.

ACCT 301 ACCT301 ACCT/301 Final Exam

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Capital stock 1.Describe the 1 2 3 4 5 Expresso Company had the following information related to common and preferred shares during the year: Common shares outstanding 1/1 568,75 0 Common shares 1 2 3 4 5 Respond to one or more question(s) from each of the three categories below. Category: Stock Market

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