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Financial Accounting (robles)

Autor:   •  January 18, 2017  •  Exam  •  3,875 Words (16 Pages)  •  802 Views

Page 1 of 16

CHAPTER 1

THE DEVELOPMENT OF THE ACCOUNTING PROFESSION

1-1.

1.

e

6.

f

2.

a

7.

i

3.

g

8.

a

4.

b, d

9.

b, c

5.

f

10.

h

1-2.

1.

g

6.

f, k

11.

o

2.

k

7.

d

12.

h

3.

r

8.

a

13.

u

4.

p

9.

e

14.

i

5.

t

10.

j

15.

p

MULTIPLE CHOICE QUESTIONS

Theory

        

MC1

c

MC11

B

MC21

c

 

MC31

A

MC2

D

MC12

C  

MC22

C

 

MC32

C

MC3

B

MC13

C

MC23

C

 

MC33

A

MC4

B

MC14

C

MC24

B

MC34

A

MC5

B

MC15

D

MC25

C

 

MC6

C

MC16

C

MC26

C

MC7

B

MC17

A

MC27

A

MC8

C

MC18

C

MC28

D

MC9

A

MC19

D

MC29

C

MC10

C

MC20

D

MC30

D

CHAPTER 2

CASH AND CASH EQUIVALENTS

MULTIPLE CHOICE QUESTIONS

Theory

MC1

C

MC11

C

MC21

B

MC2

C

MC12

B

MC22

A

MC3

D

MC13

D

MC23

B

MC4

D

MC14

C

MC24

D

MC5

D

MC15

D

MC25

B

MC6

D

MC16

A

MC26

D

MC7

A

MC17

C

MC27

D

MC8

A

MC18

C

MC28

A

MC9

D

MC19

C         

MC10

B

MC20

B

Problems

MC29

C

2,250,000 + 125,000 = 2,375,000

MC30

D

50,000 + 20,000 = 70,000

MC31

C

320,000 + 580 = 320,580

MC32

B

682,250 – 25,000 – 10,500 – 127,500 – 4,950 – 6,450 = 507,850

or 3,600 + (336,750-6,000) + (178,000-10,500) = 501,850

MC33

D

Dr. Expenses-950; Dr. Cash Short and Over-50; Cr. Cash in Bank-1,000

MC34

B

3,800 + 12,00 + 12,500 = 17,500

MC35

C

MC36

B

1,825 + 1,500 + 5,150 = 8,475

MC37

A

10,000 – (1,825 + 1,500 + 280 + 650 + 500 + 5,150) = 95

MC38

D

50,000 + 20,000 – 15,000 = 55,000;  43,000 – 6,000 + 15,000 = 52,000

55,000 – 52,000 = 3,000

MC39

B

180,500 + 32,500 – 27,500 = 185,500

MC40

B

677,600 – 580 + 900 = 677,920

or 653,230 – 98,760 + 123,450 = 677,920

MC41

B

95,000 + (10,000 – 4,500) = 100,500

MC42

B

17,000 + 490,000 – 476,000 = 31,000

MC43

A

39,000 + 610,000 – (617,000 – 15,000) = 47,000

MC44

C

768,370 –  132,274 + 20,750 = 656,846

MC45

B

450,000  + 9,400 – 3,200  - 900 + 180 = 455,480

MC46

B

67,000 + 798,000 – 91,000 = 774,000 collections from sales;  

583,000+78,000–86,000 + 53,000 – 48,000 = 580,000 payments to trade creditors;  

62,000 + 774,000 – 580,000 – 107,000 =149,000

MC47

D

1,500 + 5,000 + 486,000 + 12,000 = 504,500

MC48

D

96,000 – 4,000 + 7,000 = 99,000

MC49

C

650,000+1,300,000–1,100,000 = 850,000 + 150,000–84,000+7,500 = 923,500

MC50

D

1,154,800 + 180,000 + 2,700 = 1,337,500

MC51

B

1,123,500 – 4,500 + 6,000 – 56,000 + 48,000 = 1,117,000

MC52

D

70,000 – 2,000 + 290,000 + 50,000 – 50,000 – 280,000 + 80,000 – 35,000 –  83,500 = 39,500

MC53

B

25,000 + 224,200 – 78,200 = 171,000

MC54

A

261,000 – 41,500 – 15,000 = 204,500

MC55

D

217,200 – 25,000 – 192,200

MC56

C

(45,000 + 10,000 + 8,000) – (34,000 – 300 – 3,200 – 3,600 + 2,700) = 33,400

...

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