# Accounting mcq 24 | Accounting homework help

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

1 Question: Adjusting entries can be classified as

A

B

Accruals and deferrals

C

Deferrals and     postponements

D

2 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

3 Question: Daly Investments purchased an 18-month   insurance policy on May 31, 2010 for \$3,600. The December 31, 2010 balance   sheet would report Prepaid Insurance of

A

\$0 because Prepaid     Insurance is reported on the Income Statement

B

\$1,400

C

\$2,200

D

\$3,600

4 Question: Southwestern City College sold season   tickets for the 2010 football season for \$160,000. A total of 8 games will be   played during September, October and November. Assuming all the games are   played, the Unearned Revenue balance that will be reported on the December 31   balance sheet will be

A

\$0

B

\$60,000

C

\$100,000

D

\$160,000

5 Question: The operating cycle of a company is the   average time that is required to go from cash to

A

Sales in producing     revenues

B

Cash in producing revenues

C

Inventory in     producing revenues

D

Accounts     receivable in producing revenues

6 Question: The income statement for the month of June,   2010 of Ramirez Enterprises contains the following information:

The entry to close   Income Summary to Ramirez, Capital includes

A

A debit to Revenue     for \$7,000

B

Credits to     Expenses totaling \$3,600

C

A credit to Income     Summary for \$3,400

D

A credit to Ramirez, Capital     for \$3,400

7 Question:   Joyce’s Gifts signs   a three-month note payable to help finance increases in inventory for the   Christmas shopping season. The note is signed on November 1 in the amount of   \$50,000 with annual interest of 12%. What is the adjusting entry to be made   on December 31 for the interest expense accrued to that date, if no entries   have been made previously for the interest? A

A

B

C

D

8 Question: All of the following statements about the   post-closing trial balance are correct except it

A

Shows that the     accounting equation is in balance

B

Provides evidence     that the journalizing and posting of closing entries have been properly     completed

C

Contains only     permanent accounts

D

Proves that all transactions have been recorded

9 Question: The following items are taken from the   financial statements of Dinkel Company for the year ending December 31, 2010:

What is the   company’s net income for the year ending December 31, 2010?

A

\$133,000

B

\$42,000

C

\$28,000

D

\$12,000

10 Question: O.K.C. Company collected \$8,400 in May of   2010 for four months of service which would take place from October of 2010   through January of 2011. The revenue reported from this transaction during   2010 would be

A

0

B

\$6,300

C

\$8,400

D

\$2,010

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