acg final chapter 7-13

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9. Interest revenue earned 10. NSF check 11. Deposit in transit 12. Service charge 13. Outstanding check a. added to the bank balance b. subtracted from the bank balance c .added to the book balance d. subtracted from the book balance

9. c 10. d 11. a 12. d 13. b

The Allowance for Bad Debts account has a credit balance of $ 8 300 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary ledger using the aging of receivables ​method, the​ company's management estimates that uncollectible accounts will be $ 14 700. What will be the balance of the Allowance for Bad Debts reported on the balance​ sheet? A. $ 14 700 B. $ 13 230 C. $ 6 400 D. $ 23 000

A. $ 14 700

On January​ 1, 2017, Toland Sales issued $ 25 000 in bonds for $ 17 300. These are eight year bonds with a stated interest rate of 9​% pay semiannual interest. Toland Sales uses the straight line method to amortize the bond discount. What is the bond carrying amount after the first interest payment on June​ 30, 2017?​ (Round your intermediate answers to the nearest​ dollar.) A. $ 17 781 B. $ 13 931 C. $ 21 631 D. $ 25 000

A. $ 17 781

On October​ 1, 2017, Ealys Jewelers accepted a 4​month, 14% note for $ 6 500 in settlement of an overdue account receivable. The accounting period ends on December 31. Calculate the accrued interest on the note at December​ 31, 2017.​ (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.) A. $ 228 B. $ 303 C. $ 455 D. $ 910

A. $ 228

The Allowance for Bad Debts account has a credit balance of $ 2 000 before the adjusting entry for bad debts expense. The​ company's management estimates that 3​% of net credit sales will be uncollectible for the year 2017. Net credit sales for the year amounted to $ 250 000. What will be the balance of Allowance for Bad Debts on the December​ 31, 2017 balance​ sheet? A. $ 9 500 B. $ 7 500 C. $ 7 440 D. $ 2 000

A. $ 9 500

Which of the following is true of the Fair Value Adjustment account for trading​ investments? A. It is considered as an adjunct account if it has a debit balance. B. It will always have a credit balance. C. It will always have a debit balance. D. It is considered as an adjunct account if it has a credit balance.

A. It is considered as an adjunct account if it has a debit balance.

Which of the following statements is​ true? A. Notes receivable usually have longer collection terms than accounts receivable. B. Notes receivable are always classified as current assets. C. Accounts receivable are liabilities. D. Accounts receivable are more liquid than cash.

A. Notes receivable usually have longer collection terms than accounts receivable.

Which of the following is true of internal​ control? A. One of the major purposes of internal control is to ensure that the assets are safeguarded. B. Internal controls are only necessary for public companies. C. A​ company's outside auditor is responsible for the​ company's internal control system. D. Internal control procedures tend to diminish the importance of operational efficiency.

A. One of the major purposes of internal control is to ensure that the assets are safeguarded.

Sales revenue for a sporting goods store amounted to​ $526,000 for the current period. All sales are on account and are subject to a sales tax of​ 10%. Which of the following would be included in the journal entry to record the sales​ transaction? A. a debit to Accounts Receivable for​ $578,600 B. a credit to Accounts Receivable for​ $526,000 C. a debit to Sales Revenue for​ $526,000 D. a debit to Sales Tax Payable for​ $52,600

A. a debit to Accounts Receivable for​ $578,600

Which of the following asset categories would include the cost of clearing land and removing unwanted​ buildings? A. land B. machinery and equipment C. buildings D. land improvements

A. land

Which of the following is an advantage of the corporate form of​ business? A. limited liability of stockholders B. less degree of government regulation C. separation of ownership and management D. low​ start-up costs

A. limited liability of stockholders

The amount of income taxes​ ________. A. required by the federal government for a corporation is calculated on a Form 1120 B. the corporation​ owes, but has not yet​ paid, is recorded as a debit to the Income Tax Payable account C. paid by the​ corporation, when it files the Form​ 1120, is recorded as a debit to the Income Tax Expense account and a credit to the Cash account D. the corporation​ owes, but has not yet​ paid, is reported as a​ long-term liability on the balance sheet

A. required by the federal government for a corporation is calculated on a Form 1120

A(n) ________ is represented by a certificate and is commonly traded on an exchange. A. security B. interest C. inventory D. intangible asset

A. security

The amount of cash interest the borrower pays each year is based on the​ ________. A. stated interest rate B. effective interest rate C. market interest rate D. market conditions on the day of payment

A. stated interest rate

A company purchased a computer on July​ 1, 2017 for​ $50,000. Estimated useful life of the computer was five​ years, and it has no residual value. Which of the following methods should be used to best match its expense against the revenue it​ produces? A. the double declining balance method B. the first ​in, first out method C. the units of production method D. the straight line method

A. the double declining balance method

Which of the following items must be examined by the controller or treasurer before signing a​ check? A. the purchase order B. the ledger C. the confirmation report D. the journal entry

A. the purchase order

Which of the following is included in the denominator of the acid test ​ratio? A. total current liabilities B. total current liabilities less accounts payable C. total current assets D. total liabilities

A. total current liabilities

The fair value of an investment is the price that​ ________. A. would be received if the company were to sell the investment on the market B. is not relevant for trading investments C. is always equal to the weighted average cost of the investment D. existed at the time of acquisition

A. would be received if the company were to sell the investment on the market

​Jason's gross pay for the week is​ $1,900. His yearly pay is under the limit for OASDI. Assume that the rate for state and federal unemployment compensation taxes is​ 6% and that​ Jason's year-to-date pay has not yet exceeded the​ $7,000 cap. His yearly pay is under the limit for OASDI. What is the total amount of payroll taxes that his employer must record as payroll tax​ expenses? (Do not round your intermediate calculations. Assume a FICAlong OASDI Tax of​ 6.2% and FICAlong Medicare Tax of​ 1.45%.) A. ​$259.35 B. ​$117.80 C. ​$233.74 D. ​$107.35

A. ​$259.35

Accounts​ Receivable, December​ 31, 2017 $ 23 000​ (debit) Allowance for Bad​ Debts, December​ 31, 2017 prior to adjustment 1 000​ (debit) Net credit sales for 2017 94 000 Accounts written off as uncollectible during 2017 500 Bad debts expense is estimated by the aging of accounts receivables method. Management estimates that $ 3 150 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts. A. $ 18 850 B. $ 19 850 C. $ 20 850 D. $ 18 350

B. $ 19 850

A​ ________ ownership in the​ investee's voting stock can significantly influence the​ investee's decisions. A. 15 percent to 20 percent B. 20 percent to 50 percent C. 10 percent D. 5 percent to 10 percent

B. 20 percent to 50 percent

On November​ 1, 2017,​ Oster, Inc. declared a dividend of​ $4.50 per share.​ Oster, Inc. has​ 23,000 shares of common stock outstanding and no preferred stock. Which of the following is the journal entry needed to record the declaration of the​ dividend? A. Debit Cash Dividends​ $103,500, and credit Cash​ $103,500. B. Debit Cash Dividends​ $103,500, and credit Dividends Payable Common ​$103,500. C. Debit Cash​ $103,500, and credit Dividends Payable Common ​$103,500. D. Debit Dividends Payable Common ​$103,500, and credit Retained Earnings​ $103,500.

B. Debit Cash Dividends​ $103,500, and credit Dividends Payable Common ​$103,500.

Which of the following statements about internal control is​ true? A. The treasurer and controller have the same responsibilities. B. Internal auditors ensure that the employees follow company policies. C. The internal control procedures are known as the​ "tone at the​ top." D. External auditors are employees of the company.

B. Internal auditors ensure that the employees follow company policies.

Which of the following statements about the​ times-interest-earned ratio is​ true? A. A lower ratio indicates a higher debt paying ability. B. The​ times-interest-earned ratio is also called the​ interest-coverage ratio. C. The​ times-interest-earned ratio is calculated by dividing gross income by interest expense. D. Debt reduction leads to an increase in interest expense.

B. The​ times-interest-earned ratio is also called the​ interest-coverage ratio.

Assume Intervale Railway is considering investing in Pale Co. stock for three months. The investment will represent​ 5% of the voting stock of Pale Co. How would the investment be​ classified? A. Significant interest investment B. Trading investment C. ​Held-to-maturity investment D. Controlling interest investment

B. Trading investment

Under the direct write off ​method, the entry to write off an uncollectible account will include​ ________. A. a credit to the Allowance for Bad Debts B. a debit to Bad Debts Expense account C. a debit to the​ customer's Account Receivable D. No entry is made to write off uncollectible accounts.

B. a debit to Bad Debts Expense account

Fred, Inc. owns a delivery truck. Which of the following​ costs, associated with the​ truck, will be capitalized and​ depreciated? A. replacement of tires B. modification for new use C. change of oil filters D. normal engine repair

B. modification for new use

Which of the following concepts represents time value of​ money? A. the concept that money loses its purchasing power over time B. the concept that money earns interest over time C. the concept that money can be converted into other currencies over time D. the concept that money becomes obsolete over time

B. the concept that money earns interest over time

The following information is needed to reconcile the cash balance for Johnson Catering Services. bullet A deposit of​ $5,800 is in transit. Outstanding checks total​ $1,100. The book balance is​ $6,000 at February​ 28, 2017. The bookkeeper recorded a​ $1,700 check as​ $17,300 in payment of the current​ month's rent. The bank balance at February​ 28, 2017 was​ $17,230. A deposit of​ $400 was credited by the bank for​ $4,000. A​ customer's check for​ $3,200 was returned for nonsufficient funds. The bank service charge is​ $70. What was the adjusted book​ balance? A. ​$18,470 B. ​$18,330 C. ​$18,400 D. ​$17,300

B. ​$18,330

On December​ 1, 2016, Gardner Products borrowed $ 90 000 on a 12​%, 8 year note with annual installment payments of $ 11 250 plus interest due on December 1 of each subsequent year. Which of the following describes the first installment payment made on December​ 1, 2017?​ (Round your answer to the nearest whole​ number.) A. $ 11 250 principal plus $ 1 350 interest B. $ 11 250 principal plus $ 11 250 interest C. $ 11 250 principal plus $ 10 800 interest D. $ 10 800 interest only

C. $ 11 250 principal plus $ 10 800 interest

A deposit of $ 5 500 is in transit. Outstanding checks total $ 1 200 The book balance is $ 6 400 at February​ 28, 2017. The bookkeeper recorded a $ 1 500 check as $ 17 300 in payment of the current​ month's rent. The bank balance at February​ 28, 2017 was $ 18 030 A deposit of $ 400 was credited by the bank for $ 4 000 A​ customer's check for $ 3 400 was returned for nonsufficient funds. The bank service charge is $ 70 What was the adjusted book​ balance? A. $ 18 800 B. $ 18 100 C. $ 18 730 D. $ 18 870

C. $ 18 730

If bonds with a face value of $ 202 000 are issued at​ par, the amount of cash proceeds is​ ________. A. $ 242 400 B. $ 201 890 C. $ 202 000 D. $ 222 200

C. $ 202 000

Hawkeye Corporation has acquired a property that included both land and a building for $ 550 000. The corporation hired an appraiser who has determined that the market value of the land is $ 330 000 and that of the building is $ 410 000. At what amount should the corporation record the cost of​ land? (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.) A. $ 407 000 B. $ 148 500 C. $ 247 500 D. $ 275 000

C. $ 247 500

Marygrove Glassware Company issues $ 1 019 000 of 11 ​%, 10 year bonds at 98 on February​ 28, 2017. The bond pays interest on February 28 and August 31. On August​ 31, 2017, how much cash did Marygrove pay to the​ bondholders? A. $ 54 644 B. $ 57 446 C. $ 56 045 D. $ 112 090

C. $ 56 045

Issued 39 000 shares of common stock. Stock has par value of $ 1 per share and was issued at $ 19 per share. Earned net income of $ 71 comma 000 Paid no dividends. At the end of​ 2017, what is the total amount of paid in ​capital? A. $ 39 000 B. $ 812 000 C. $ 741 000 D. $ 71 000

C. $ 741 000

A company received a bank statement showing a balance of $ 75 000. Reconciling items included outstanding checks of $ 2 000 and a deposit in transit of $ 9 200. What is the​ company's adjusted bank​ balance? A. $ 67 800 B. $ 63 800 C. $ 82 200 D. $ 65 800

C. $ 82 200

On December​ 1, 2016, Fine Dining Products borrowed $ 98 000 on a 5​%, 10 year note with annual installment payments of $ 9 800 plus interest due on December 1 of each succeeding year. On December​ 1, the principal amount was recorded as a long term note payable. What amount of the note payable will be shown as current portion of Long Term Note Payable on the balance sheet as of December​ 31, 2016?​ (Round your answer to nearest whole​ number.) A. $ 14 700 B. $ 19 600 C. $ 9 800 D. $ 4 900

C. $ 9 800

Which of the following is included in comprehensive​ income? A. Purchase of capital assets B. ​Owners' investments C. Foreign currency translation adjustments D. Payment of dividend

C. Foreign currency translation adjustments

Which of the following is true of the balance sheet presentation of the Allowance for Bad​ Debts? A. It is reported as an operating expense. B. It is reported as a current liability. C. It is shown as a contra account related to accounts receivable. D. It is reported as a​ separate, independent line item under current assets.

C. It is shown as a contra account related to accounts receivable.

Which of the following is a benefit provided by internal​ control? A. It guarantees that a business makes profit. B. It ensures that collusion will never happen. C. It promotes operational efficiency. D. It ensures timely collection of accounts receivables.

C. It promotes operational efficiency.

A petty cash fund was established with a $ 350 balance. It currently has cash of $ 45 and petty cash tickets totaling $ 305. Which of the following would be included in the entry to replenish the​ fund? A. a credit to Cash for $ 45 B. a credit to Petty Cash for $ 305 C. a credit to Cash for $ 305 D. a debit to Petty Cash for $ 45

C. a credit to Cash for $ 305

The gain or loss on the sale of a plant asset is determined by comparing market value of assets received with​ ________. A. residual value B. original cost C. book value D. salvage value

C. book value

The purchase of treasury stock​ ________. A. increases assets and decreases​ stockholders' equity B. decreases assets and increases​ stockholders' equity C. decreases assets and​ stockholders' equity D. increases assets and​ stockholders' equity

C. decreases assets and​ stockholders' equity

When a company pays cash for a long term investment in​ bonds, ________. A. current assets increase B. liabilities increase C. equity remains unchanged D. total assets increase

C. equity remains unchanged

A way to account for petty cash by maintaining a constant balance in the petty cash account and which at any time requires that cash plus petty cash tickets must total the amount allocated to the petty cash​ fund, is known as the​ ________. A. voucher system B. balanced system C. imprest system D. control system

C. imprest system

When using the allowance​ method, the write off of a receivable​ ________. A. decreases net income B. affects the net realizable value C. reduces the amount of the Allowance for Bad Debts account D. involves a contra revenue account

C. reduces the amount of the Allowance for Bad Debts account

When using the allowance​ method, after a company has previously written off an​ account, ________. A. the company cannot collect from these customers because their accounts have been written off B. the company does not need to re establish the receivable account C. when a customer pays on an account that has been written​ off, the company needs to reverse the write off to the Allowance for Bad Debts account and then record the receipt of cash D. the company continues to send monthly statements to the customers whose accounts have been written off

C. when a customer pays on an account that has been written​ off, the company needs to reverse the write off to the Allowance for Bad Debts account and then record the receipt of cash

Which of the following is the correct formula for calculating rate of return on total​ assets? A. ​(Net income - Interest​ expense) / Total assets B. Total equity​ / Total assets C. ​(Net income​ + Interest​ expense) / Average total assets D. ​(Net income - Interest​ expense) / Average total asset

C. ​(Net income​ + Interest​ expense) / Average total assets

Washington Enterprises had net income for 2016 of $ 109 000. Washington had 35 000 shares of common stock outstanding at the beginning of the year and 50 000 shares of common stock outstanding at the end of the year. There were 8 000 shares of preferred stock outstanding all year. During​ 2016, Washington declared and paid preferred dividends of $ 30 000. What is​ Washington's earnings per​ share? (Round the answer to two decimal​ places.) A. $ 2.56 B. $ 2.18 C. $ 1.58 D. $ 1.86

D. $ 1.86

On October​ 1, 2017,​ Parkin, Inc. made a loan to one of its customers. The customer signed a 9 month note for $ 130 000 at 14 ​%. Calculate the maturity value of the note.​ (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.) A. $ 111 800 B. $ 148 200 C. $ 116 350 D. $ 143 650

D. $ 143 650

On December​ 1, 2017, Going​ Places, Inc. sold machinery to a customer for $ 22 000. The customer could not pay at the time of sale but agreed to pay 9 months later and signed an 9 month note at 11​% interest. What was the total amount of cash collected by Going Places on the maturity of the​ note? (Round any intermediate calculations to two decimal​ places, and your final answer to the nearest​ dollar.) A. $ 1 815 B. $ 24 420 C. $ 20 185 D. $ 23 815

D. $ 23 815

The Allowance for Bad Debts account has a debit balance of $ 9 000 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary​ ledger, the​ company's management estimates that uncollectible accounts will be $ 15 000. What will be the amount of the adjustment in the Allowance for Bad Debts​ account? A. $ 22 900 B. $ 15 000 C. $ 23 250 D. $ 24 000

D. $ 24 000

Accounts​ receivable, December​ 31, 2017 $ 40 000 (debit) Allowance for Bad​ Debts, December​ 31, 2017 prior to adjustment $1 700 (debit) Net credit sales for 2017 $175 000 Accounts written off as uncollectible during 2017 $16 000 Cash sales during 2017 $29 000 Bad debts expense is estimated by the aging of receivables method. Management estimates that $ 5 200 of accounts receivable will be uncollectible. Calculate the amount of bad debts expense for 2017. A. $ 5 450 B. $ 7 800 C. $ 3 500 D. $ 6 900

D. $ 6 900

Which of the following is a measure for discouraging theft for a retail store that accepts cash receipts over the​ counter? A. The sales clerk uses the machine tape to record the journal entry for cash receipts and sales revenue. B. The store clerk deposits the cash in the bank. C. At the end of the​ day, the sales clerk proves the cash by comparing the cash in the drawer against the​ machine's record of cash sales. D. A receipt is issued for each transaction to ensure that each sale is recorded.

D. A receipt is issued for each transaction to ensure that each sale is recorded.

​________ are equity securities in which the investor owns between​ 20% and​ 50% of the​ investee's voting stock. A. Held to maturity investments B. Controlling interest investments C. Available for sale investments D. Significant interest investments

D. Significant interest investments

Evaluated Receipts Settlement is​ ________. A. an organizational plan and all the related measures adopted by an entity to safeguard​ assets, encourage employees to follow company​ policies, promote operational​ efficiency, and ensure accurate and reliable accounting records B. a streamlined process that bypasses paper documents altogether C. a process that eliminates the need for separation of duties D. a procedure that compresses the payment approval process into a single step by comparing the receiving report to the purchase order

D. a procedure that compresses the payment approval process into a single step by comparing the receiving report to the purchase order

A petty cash fund was established with a $ 600 balance. It currently has cash of $ 17 and petty cash tickets as shown​ below: Travel expense $ 100 Office supplies expense 285 Equipment rental expense 78 Which of the following would be included in the journal entry to replenish the Petty Cash​ fund? A. debit to Petty Cash for $ 120 B. credit to Petty Cash for $ 120 C. credit to Cash Short​ & Over for $ 120 D. debit to Cash Short​ & Over for $ 120

D. debit to Cash Short​ & Over for $ 120

Marketable securities are also known as​ ________. A. long term investments B. debt investments C. held to maturity investments D. short term investments

D. short term investments

When bonds are retired at maturity​ ________. A. the bondholders are paid the the face value plus the unamortized premium or less the unamortized discount B. the entry to retire the bonds may include a gain or loss on retirement of bonds C. the carrying value equals the face value plus the unamortized premium or less the unamortized discount D. the carrying value always equals the face value

D. the carrying value always equals the face value

When a company receives a dividend payment on available for sale ​investments, the​ ________. A. total liabilities will decrease B. long term assets will decrease C. total assets will remain unaffected D. total equity will increase

D. total equity will increase

The expense for warranty costs is recorded in the period​ ________. A. when the product is repaired or replaced B. when cash is collected from the sale of the product C. when cash is paid to repair or replace the product D. when the product is sold

D. when the product is sold

The employees of Royal Clothes achieved all of the sales goals for 2017. Royal decides to reward the employees with a bonus of​ 20% on annual net​ income, after deducting the bonus. The net income before the calculation of the bonus is​ $312,000. What is the amount of the​ bonus? A. ​$55,059 B. ​$12,480 C. ​$62,400 D. ​$52,000

D. ​$52,000

Which of the following items should be​ amortized? A. goodwill B. natural resources C. tangible​ property, plant, and​ equipment, other than land D. ​patents, copyrights, trademarks

D. ​patents, copyrights, trademarks

A corporation issues 16 000 shares of its $ 1 stated value common shares. The issue price is $ 8 per share. The credit to the Common Stock account is $ 128 000. True False

False

A fully depreciated asset that is still in service is not reported as an asset on the balance sheet. True False

False

A system cannot be overcome or broken into if its internal controls are properly designed and structured. True False

False

When a company issues stock at an amount greater than the par​ value, a gain is recorded for the difference between the issue price and the par value. True False

False

A payroll register is a schedule that summarizes the​ earnings, withholdings, and net pay for each employee. True False

True

Bad debt expense is not debited when a company writes off an account receivable when using the allowance method because the company has already recorded the Bad Debt Expense as an adjusting entry. True False

True

In a bank​ reconciliation, a NSF check will be shown on the book side of the reconciliation. True False

True

In a bank​ reconciliation, a deposit in transit will be shown on the bank side of the reconciliation. True False

True

In a bank​ reconciliation, outstanding checks will be shown on the bank side of the reconciliation. True False

True

In order to keep accurate records about the collection of cash for a previously written off​ account, collection of cash for a previously written off​ account, a business should re establish the Accounts Receivable by debiting the receivable account. True False

True

Investors use the​ times-interest-earned ratio to evaluate a​ company's ability to pay interest expense. True False

True

Repair work that generates a capital expenditure because it extends a plant​ asset's useful life past the normal expected life is known as an extraordinary repair. True False

True

Secured bonds give bondholders the right to take specified assets of the issuer if the issuer fails to pay principal or interest. True False

True

Securities are represented by a certificate and are commonly traded on an exchange. True False

True

State unemployment compensation tax​ (SUTA) is not withheld from​ employees' gross earnings. True False

True

The Public Company Accounting Oversight Board oversees the work of auditors of public companies. True False

True

The aging of receivables method is a balance sheet approach of estimating uncollectible accounts. True False

True

The asset turnover ratio measures the amount of net sales generated for each average dollar of total assets invested. True False

True

The face value of a bond payable minus the current balance of the discount account or plus the current balance of the premium account is the​ bond's carrying amount. True False

True

Treasury stock is a contra equity account. True False

True

Warranty Expense is shown on the income statement at the estimated amount. True False

True

When a bond is​ matured, the carrying value always equals the face value. True False

True

The balance sheet shows the balance in Bonds Payable plus any discount or minus any premium. True False

False

The declaration of a stock dividend creates a liability for the corporation. True False

False

When a business sells a plant asset for book​ value, a gain or loss should be recorded. True False

False

A signature card is a card that shows each authorized​ person's signature for a bank account. True False

True

Accounts receivable are also known as trade receivables. True False

True

An asset is considered to be obsolete when a newer asset can perform the job more efficiently. True False

True

An information system is one of the five components by which a company can achieve its internal control objectives. True False

True

Equity​ securities, in which the investor owns less than​ 20% ownership in the voting stock of the​ investee, can be either trading investments or available for sale investments. True False

True

Exchanges of plant assets that have commercial substance require any gain or loss on the transaction to be recognized. True False

True

FICA tax is a tax that is paid both by the employer and the employee. True False

True

If a debt security is purchased at a​ discount, the discount must be amortized when the interest revenue is earned. True False

True


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