QUESTION 1 A 5 year fixed asset was purchased on Jan 1 of Year 1 and immediately placed into service. The cost was $5,000 and had no salvage value. What is the Net Book Value at the end of year 1...


QUESTION 1




  1. A 5 year fixed asset was purchased on Jan 1 of Year 1 and immediately placed into service. The cost was $5,000 and had no salvage value. What is the Net Book Value at the end of year 1 using straight line depreciation?




8 points


QUESTION 2




  1. Select the asset accounts from the list.































    Property



    Inventory



    Bank Notes



    Tax expense



    Prepaid expenses





8 points


QUESTION 3




  1. The asset section of the balance sheet is arranged in order of:


























    liquidity



    profitability



    highest balance first



    lowest balance





5 points


QUESTION 4




  1. A company needs to have $100,000 in the bank for an expected capital expenditure in 5 years. How much money should the company invest today with an expected rate of return of 10% compounded semi-annually?






8 points


QUESTION 5




  1. A receipt of cash from a customer that has already been equally accrued onaccounts receivable will:


























    Decrease the current ratio



    Increase the current ratio



    Current Ratio remains the same



    What is the current ratio





5 points


QUESTION 6




  1. Turnover ratios are generally calculated for each of the following assets except:


























    Accounts Recievable



    Inventory



    Cash



    Plant and Equipment





5 points


QUESTION 7




  1. A financial tool used to help determine profitability of individual products and help to improve decisions regarding those products is the breakeven analysis.


    True


    False




10 points


QUESTION 8




  1. Corporation A had NET sales of $2,400 for the year, cost of goods sold of $800, and interest expense of $500 for last year.


    What is the Gross Profit if sales were $3,000 for the current year if the relationships remain the same?




8 points


QUESTION 9




  1. What are the different methods for calculating depreciation































    exponential



    Double-Declining Balance



    Sum of the years' digits



    Ignor Depreciation if you want



    straight-line





8 points


QUESTION 10




  1. What causes adecrease in Accounts Receivable?


























    Customer purchase items on Credit



    Payments from customers on prior purchase



    Customers purchase items with Cash



    Company spending cash on Inventory





5 points


QUESTION 11




  1. There is a Decrease in Long Term Debt if a company pays extra on a Long term note due to a very high interest rate.


    True


    False




5 points


QUESTION 12




  1. Calculate the BeginningCash Balance given the following information:


    Beginning Cash Balance (1/1/XX):?


    Sources of Funds: $35,000


    Uses of Funds: $10,000


    Ending Cash Balance: $100,000






8 points


QUESTION 13




  1. If a product sales price decrease while COGS remains constant, what happens the breakeven point and the revenue generated from the same amount of sales.


























    Sales Revenue will increase, Breakeven will decrease



    Sales Revenue will decrease, Breakeven will decrease



    Sales Revenue will Increase, Breakeven will increase



    Sales Revenue will decrease, Breakeven will increase





5 points


QUESTION 14




  1. If the company has a breakeven goal of 2000 units, what price per unit should the product be priced at for a fixed cost of $30000 and a per unit cost of $20?


    Fixed Cost: $30,000


    Variable Cost $20 / unit


    Unit Sales Price $ FIND






8 points


QUESTION 15




  1. The Return on Assets ratio will increase if the net income of Company B increases $100,000 while the Assets Decrease $100,000.


    True


    False




5 points


QUESTION 16




  1. There is a Decrease in Long Term Debt if a company pays extra on a Long term note due to a very high interest rate.


    True


    False




5 points


QUESTION 17




  1. Short term debt is debt a company owes that is due within 1 year.


    True


    False




5 points


QUESTION 18




  1. Cash flow can be impaired by slowing down payments to suppliers.


    True


    False




5 points


QUESTION 19







  1. Units Cost


    Inventory, Jan 1 8000 $11


    Purchase June 21 13000 $12


    Purchase Dec 21 5000 $13


    If 11000 units are on hand at the end of the year, what is the cost of ending inventory using FIFO inventory system.








8 points


QUESTION 20





  1. Units Cost


    Inventory, Jan 1 8000 $11


    Purchase June 21 13000 $12


    Purchase Dec 21 5000 $13


    If 11000 units are on hand at the end of the year, what is the cost of ending inventory using LIFO inventory system?






8 points


QUESTION 21




  1. Calculate the Net Income given the following Information


    Revenue: $6000


    Gross Margin Percentage: 20%


    G&E expenses: $850


    Depreciation Expense: $195








8 points


QUESTION 22




  1. Differentiate between the Governmental and for-profit Financial statements. Identify the primary statements for each and briefly describe what they convey to the reader.



Mar 31, 2021
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