Accounting – study test | Accounting homework help

Accounting – Packet B

 

Multiple Choice

Identify the exquisite that best entires the prolie or tallys the scrutiny.

 

____    1.   The despatch grade of assertioning is elegant by

a.

storing postulates.

b.

reporting to conclusion makers.

c.

processing postulates.

d.

recording postulates.

 

 

____    2.   Which of the subjoined performances does not confound an diversify of appreciate?

a.

Payment of a obligation

b.

Purchase of a erection on confidence

c.

Borrowing money

d.

Loss from theft

 

 

____    3.   Which of the subjoined shapes of construction are considered to be disconnected entities by accountants?

a.

Partnerships singly

b.

Sole proprietorships singly

c.

Corporations singly

d.

Sole proprietorships, allotnerships, and corporations

 

 

____    4.   Standards for recite and persomal governments are orderly by the

a.

IRS.

b.

IASB.

c.

GASB.

d.

AICPA.

 

 

____    5.   An auditor maintains no frequented financial attention in the sodality he or she is auditing. The power being followed is

a.

independence.

b.

integrity.

c.

objectivity.

d.

due solicitude.

 

 

____    6.   When a practicement reports an asset at an inspirited dollar sum, it has violated the delineation posterity of

a.

recognition.

b.

valuation.

c.

classification.

d.

realization.

 

 

____    7.   A lapse is schemeatic in the assertioning memorials when

a.

reimbursement is made for the allot lapsed.

b.

the lapse requisition is sent to the purchasing function.

c.

title translates from the seller to the buyer.

d.

the buyer receives the seller's reckoning.

 

 

____    8.   The removal of currency by the possessor procure

a.

decline net proceeds..

b.

growth liabilities.

c.

not desire aggregate proceeds

d.

decline possessor's equity.

 

 

____    9.   Which of the subjoined gives the amend subjoined of assertioning procedures?

a.

Financial propositions, criterion weigh, ledger, register

b.

Financial propositions, register, ledger, criterion weigh

c.

Journal, ledger, criterion weigh, financial propositions

d.

Ledger, criterion weigh, register, financial propositions

 

 

____   10.   The unconcealed register does not possess a post titled

a.

Description.

b.

Account Balance.

c.

Date.

d.

Post. Ref.

 

 

____   11.   Which of the subjoined stipulations does not medium the identical as the others?

a.

Footing

b.

Folio

c.

LP

d.

Post. Ref.

 

 

____   12.   The Post. Ref. post in the unconcealed register is used to parade that an sum has been posted to the ledger when which of the subjoined is establishd in it?

a.

An X

b.

Journal number

c.

Journal page number

d.

Account number

 

 

____   13.   Which of the subjoined assertions probably would be listed before the others in a chart of assertions?

a.

Insurance Expense

b.

Grace Peterson, Withdrawals

c.

Notes Payable

d.

Accumulated Depreciation, Buildings

 

 

____   14.   When a confidence sale takes establish,

a.

a fruits assertion procure growth.

b.

liabilities procure growth.

c.

one asset assertion procure growth and another procure decline.

d.

proceeds procure be gonere.

 

 

____   15.   Retailers frequently end their fiscal years .

a.

during the loose opportunity

b.

during the peak of the diligent opportunity.

c.

at incongruous ages each year, depremainder on the tax consequences.

d.

on June 30.

 

 

____   16.   Which of the subjoined is an application of accrual assertioning?

a.

Depreciating a erection as immediately as recognized by proceeds tax regulations

b.

Recording utilities absorb in the assertioning conclusion experienced by the monthly reckoning

c.

Expensing a medium in its aggregate when lapsed

d.

Recording fruits at the age reimbursement is exoteric

 

 

____   17.   Which of the subjoined is a proviso required by the SEC for the acknowledgment of fruits?

a.

Completion of upshot manufactured

b.

Execution of a promissory music

c.

Price in debauchery of $100

d.

Reasonable presumption of assemblage

 

 

____   18.   Use this notice to tally the subjoined scrutiny.

 

The criterion weigh for Sanchez Sodality exculpations as follows:

 

Sanchez Company

Trial Balance

December 31, 2010

Cash

$  200

 

Accounts Receivable

500

 

Precompensated Insurance

50

 

Supplies

150

 

Office Equipment

400

 

Accumulated Depreciation–Office Equipment

 

$  200

Accounts Payable

 

300

Maria Sanchez, Capital

 

600

Service Fruits

 

500

Salaries Expense

100

 

Rent Expense

     200

______

 

$1,600

$1,600

 

If on December 31, 2010, the security stationary unexpired sumed to $20, the ordaining minute would comprise a

 

a.

claim to Precompensated Security for $30.

b.

confidence to Precompensated Security for $30

c.

claim to Security Absorb for $20.

d.

confidence to Precompensated Security for $20.

 

 

____   19.   Use this notice pertaining to Salvino Sodality to tally the subjoined scrutiny.

1.The corporation's Store Preparation assertion paradeed a outset claim weigh of $200 and preparation lapsed of $800. There were $300 of preparation on artisan at year end.

2.Depreciation on a erection is estimated to be $5,000.

3.A one-year security cunning was lapsed for $2,000. Three months possess passed gone the lapse.

4.Accrued attention on a music receivable sumed to $100.

5.The sodality exoteric a $3,600 gradation reimbursement during the year on advantages to be consequenceed. By the end of the year, one-fourth of the advantages had been consequenceed.

The ordaining minute for depreciation on the erection is

a.

Depreciation Absorb - Building          5,000

     Accumulated Depreciation - Building          5,000

b.

Accumulated Depreciation - Building   5,000

     Depreciation Absorb - Building                 5,000

c.

Building,                                             5,000

     Depreciation Absorb - Building                 5,000

d.

Accumulated Depreciation - Building   5,000

     Building                                                      5,000

 

 

____   20.   Which of the subjoined assertions is not closed during the noncommunication way?

a.

Owner's Capital

b.

Commissions Earned

c.

Insucceeding Summary.

d.

Withdrawals

 

 

____   21.   Subjoined all noncommunication entries possess been posted, which of the subjoined assertions is most likely to possess a nonzero weigh?

a.

Interest Absorb

b.

Wages Payable

c.

Service Revenue

d.

Insucceeding Summary

 

 

____   22.   The possessor's Capital, Withdrawals, and Proceeds Summary assertions for Laurel Repair Sodality for the assertioning conclusion are presented inferiorneathneath in T assertion shape subjoined the proceedingsing and posting of noncommunication entries:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fran Laurel, Capital

 

Fran Laurel, Withdrawals

 

 

12/31 

200

 

1/1

2,000

 

3/1

 

50

 

12/31

200

 

 

 

 

 

 

12/31

400

 

6/1

 

50

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9/1

 

50

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12/31

50

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fran Laurel Summary

 

 

 

 

 

 

 

 

 

 

12/31 

500

 

12/31

900

 

 

 

 

 

 

 

 

 

 

12/31

400

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The aggregate sum of absorbs for the conclusion is

a.

$200.

b.

$400.

c.

$900.

d.

$500.

 

 

____   23.   In preparing noncommunication entries, which of the subjoined posts of the comlie equivocation are the most beneficial?

a.

Adjusted Criterion Weigh posts

b.

Insucceeding Prolie posts

c.

Adjustments posts

d.

Balance Equivocation posts

 

 

____   24.   The post-noncommunication criterion weigh comprises

a.

neither genuine assertions nor formal assertions.

b.

formal assertions singly.

c.

genuine assertions singly.

d.

both genuine assertions and formal assertions.

 

 

____   25.   Which of the subjoined assertions agency exculpation in the ordained criterion weigh but not in the post-noncommunication criterion weigh?

a.

Depreciation Expense–Equipment

b.

Owner's Capital

c.

Unearned Revenue

d.

Insucceeding Summary

 

 

____   26.   An sum would not exculpation confrontment the Withdrawals assertion in which of the subjoined comlie equivocation posts?

a.

Trial Balance

b.

Insucceeding Statement

c.

Balance Sheet

d.

Adjusted Criterion Balance

 

 

____   27.   All the subjoined are standards of assertioning notice except

a.

flexibility.

b.

reliability.

c.

understandability.

d.

relevance.

 

 

____   28.   The Securities and Diversify Commission instituted rules requiring the pre-eminent magistrate officers and pre-eminent financial officers of all publicly traded companies to testify that, to their inferiorneathstanding, the quarterly and annual propositions that their companies smooth delay the SEC are

a.

100 percent accurate and comprise no misstatements, errors, or mistakes.

b.

accurate and entire.

c.

topic to definition due to the divers assertioning rules and regulations.

d.

not to be used exclude by men-folks compositioning for the sodality.

 

 

____   29.   Which of the subjoined assertioning convocations would an assertionant most likely exercise when confrontment superior uncertainties?

a.

Full disclosure

b.

Conservatism

c.

Materiality

d.

Consistency

 

 

____   30.   Which assertioning convocation requires a music to the financial propositions explaining the sodality's process of fruits acknowledgment?

a.

Comparability and substance

b.

Materiality

c.

Conservatism

d.

Full disclosure

 

 

____   31.   Goodprocure would exculpation in which weigh equivocation exception?

a.

Investments

b.

Property, set, and equipment

c.

Current proceeds

d.

Intangible proceeds

 

 

____   32.   Attention absorb on a mortgage would be classified on a multistep proceeds prolie inferiorneathneath the heading

a.

unconcealed and authoritative absorbs.

b.

selling absorbs.

c.

require of upshot sold.

d.

other fruitss and absorbs.

 

 

____   33.   The obligation to equity connection equals

a.

owner's equity disconnected by aggregate liabilities.

b.

owner's equity disconnected by long-term liabilities.

c.

aggregate liabilities disconnected by possessor's equity.

d.

exoteric liabilities disconnected by medium possessor's equity.

 

 

____   34.   Use this weigh equivocation and proceeds prolie to tally the subjoined scrutiny. Use remainder weighs whenever medium weighs are required for computing connections.

 

Abner Systems

Balance Sheet

December 31, 2010

Assets

Liabilities

Current proceeds

$ 8,874

 

Current liabilities

$ 4,000

Investments

1,000

 

Long-term liabilities

   1,000

Property, set, and equipment

5,126

 

Total liabilities

 $ 5,000

Intangible proceeds

   5,000

 

 

 

 

 

Owner's Equity

 

 

 

Dale Abner, Capital

 15,000

 

 

 

 

 

 

 

 

Total liabilities and

 

Total proceeds

$20,000

 

owner's equity

$20,000

      

 

Abner Systems

Insucceeding Statement

For the Year Ended December 31, 2010

Net sales

$24,000

Cost of upshot sold

    8,000

Gross margin

$16,000

Operating absorbs

   11,200

Net proceeds

$  4,800

 

 

 

 

 

The exoteric connection for Abner Systems is

a.

0.75.

b.

1.00.

c.

1.13.

d.

2.22.

 

 

____   35.   Use this weigh equivocation and proceeds prolie to tally the subjoined scrutiny. Use remainder weighs whenever medium weighs are required for computing connections.

 

Abner Systems

Balance Sheet

December 31, 2010

Assets

Liabilities

Current proceeds

$ 6,000

 

Current liabilities

$ 4,000

Investments

1,000

 

Long-term liabilities

   1,000

Property, set, and equipment

8,000

 

Total liabilities

$ 5,000

Intangible proceeds

   5,000

 

 

 

 

 

Owner's Equity

 

 

 

Dale Abner, Capital

 15,000

 

 

 

 

 

 

 

 

Total liabilities and

 

Total proceeds

$20,000

 

owner's equity

$20,000

      

 

 

Abner Systems

Insucceeding Statement

For the Year Ended December 31, 2010

Net sales

$24,000

Cost of upshot sold

    8,000

Gross margin

$16,000

Operating absorbs

   11,200

Net proceeds

$  4,800

 

 

 

The recur on proceeds for Abner Systems is

a.

30 percent.

b.

150 percent.

c.

33-1/3 percent.

d.

24 percent.

 

 

____   36.   Which of the subjoined does not enclose net proceeds in its reckoning?

a.

Debt to equity connection

b.

Return on proceeds

c.

Return on equity

d.

Profit margin

 

 

____   37.   Which of the subjoined does not reproduce-exhibit a sale?

a.

Merchandise establishd privately for a customer who plans to succeeding in next week and pay delay currency

b.

Purchase of store by a customer who pays currency

c.

Sale of store to a customer who uses a confidence card

d.

Purchase of store by a customer who uses a claim card

 

 

____   38.   Which of the subjoined companies would be most likely to use a estimaterized incessant schedule scheme?

a.

Fur dealer

b.

Car dealership

c.

Auto competency store

d.

Boat dealership

 

 

____   39.   Which of the subjoined upshot would not be enclosed in store schedule for a purchasing sodality?

a.

Goods in transit shipped FOB shipping point

b.

Goods on artisan in the paraderoom

c.

Goods in transit shipped FOB destination

d.

Goods ordered and exoteric from the supplier

 

 

____   40.   The minute to proceedings a $750 sale delay stipulations of 2/10, n/30 would enclose a(n)

a.

decline to Accounts Receivable for $750.

b.

growth to Sales for $750.

c.

growth to Sales Discounts for $15.

d.

decline to Sales for $735.

 

 

____   41.   Upshot aggregateing $7,000 lapsed February 2 on stipulations of 2/10, n/30 and on which recurs of $1,000 were made on February 10 would be topic to which of the subjoined discounts if compensated for on February 12?

 

 

____   42.   Underneath the incessant schedule scheme, which of the subjoined assertions would not be used?

a.

Cost of Upshot Sold

b.

Merchandise Inventory

c.

Sales

d.

Purchases

 

 

____   43.   The sum of require of upshot available for sale during the year depends on the sums of

a.

outset store schedule, net require of lapses, and remainder store schedule.

b.

outset store schedule and require of upshot sold.

c.

outset store schedule, require of upshot sold, and remainder store schedule.

d.

outset store schedule and net require of lapses.

 

 

____   44.   Which of the subjoined is not considered in computing net require of lapses?

a.

Freight-out absorbs

b.

Purchases

c.

Freight compensated on lapsed upshot

d.

Purchases recurs and allowances

 

 

____   45.   Use this notice to tally the subjoined scrutiny.

 

Account Name

Debit

Credit

Sales

 

293,000

Sales Produce and Allowances

10,000

 

Purchases

68,000

 

Purchases Produce and Allowances

 

8,000

Freight-In

12,000

 

Selling Expenses

30,000

 

General and Authoritative Expenses

110,000

 

 

In particularation, outset store schedule was $22,000 and remainder store schedule was $14,000.

 

Net proceeds for the conclusion was

a.

$173,000.

b.

$93,000.

c.

$63,000.

d.

$203,000.

 

 

____   46.   Feathertouch Sodality sold calling rate $800 on confidence, stipulations n/15. The calling sold had require $550. What is the required register minute to proceedings the performance and to translate the require of calling schedule to require of upshot sold inferiorneathneath the conclusionic schedule scheme?

a.

Accounts Receivables                                      800

     Sales                                                                          800

No minute for translate to require of upshot sold.

 

b.

Sales                                                               800

     Accounts Receivables                                                 800

Merchandize Inventory                         550

     Require of Upshot Sold                                                      550

 

c.

Accounts Receivables                                      800

     Calling Inventory                                               800

Cost of Upshot Sold                                          250

     Calling Inventory                                               250

 

d.

Merchandize Inventory                         800

     Sales                                                                         800

Cost of Upshot Sold                                                      550

     Calling Inventory                                                550

 

 

____   47.   The substance convocation requires that

a.

a sodality use the identical rebellious auditors year subjoined year.

b.

all companies exempt in the identical perseverance use the identical assertioning processs.

c.

the gathering of a sodality's assertioning policies be known in its financial propositions.

d.

a sodality use the identical assertioning procedures year subjoined year.

 

 

____   48.   Which of the subjoined should be reported net of the cognate proceeds tax consequence on the proceeds proposition?

a.

Loss due to a discontinued allot of a practicement

b.

Sale of a present investment at a loss

c.

Loss due to shoplifting

d.

Sale of an schedule allot at a loss

 

 

____   49.   The object of a prolie of storeholders' equity is to

a.

disclose the reckoning of work appreciate per portion-out of store.

b.

budget the performances expected to answer during the subjoined conclusion.

c.

reestablish the prolie of retained rights.

d.

summarize the changes in the components of storeholders' equity for a conclusion of age.

 

 

____   50.   At the outset of 2010, Helms Corporation had 34,000 portion-outs of $10 par appreciate vulgar store posterityd and unappropriated. During January 2010, Helms outward and reserved a 10 percent store dividend. The market appreciate of Helms's store was $24 throughout the month of January. The minute to be proceedingsed for the assertion of store dividend is

 

a.

Stock Dividends                                               81,600

     Vulgar Store Distributable                                     34,000

     Additional Paid-in Capital                              47,600

 

b.

Common Store Distributable                             81,600

     Vulgar Stock                                                         81,600

 

c.

Common Store Distributable                             81,600

     Vulgar Stock                                                         34,000

     Retained Earnings                                         47,600

 

d.

Stock Dividends                                               68,000

    Cash                                                                         68,000

 

 

____   51.   A slight store dividend should be proceedingsed on the foundation of

a.

par or recited appreciate.

b.

original posterity absorb.

c.

market appreciate.

d.

cost.

 

 

____   52.   Royer Corporation affianced in this performance:

 

Converted loans payable to store.

 

Indicate which exception, if any,  the aloft performance would exculpation in, or narrate to, on a prolie of currency careers.

a.

Financing activities exception

b.

Schedule of noncurrency investing and financing performances

c.

Investing activities exception

d.

Operating activities exception

 

 

____   53.   Royer Corporation affianced in this performance:

 

Purchased 30-day U.S. Treasury reckoning.

 

Indicate which exception, if any,  the aloft performance would exculpation in, or narrate to, on a prolie of currency careers.

a.

Does not reproduce-exhibit a currency career

b.

Operating activities exception

c.

Investing activities exception

d.

Financing activities exception

 

 

____   54.   Royer Corporation affianced in this performance:

 

Purchased 60-day commercial brochure.

 

Indicate which exception, if any,  the aloft performance would exculpation in, or narrate to, on a prolie of currency careers.

a.

Does not reproduce-exhibit a currency career

b.

Operating activities exception

c.

Financing activities exception

d.

Investing activities exception

 

 

____   55.   Assume the infrequented process is used to estimate net currency careers from exempt activities. For this allot extracted from the financial propositions—Loss on Sale of Investment—indicate the consequence on net proceeds in arriving at net currency careers from exempt activities by choosing one of the subjoined:

a.

Add to net proceeds to attain at net currency careers from exempt activities

b.

Subtract from net proceeds to attain at net currency careers from exempt activities

c.

Not used to ordain net proceeds to estimate net currency careers from exempt activities

 

 

____   56.   Assume the infrequented process is used to estimate net currency careers from exempt activities. For this allot extracted from the financial propositions—Gain on Arrangement of Equipment—indicate the consequence on net proceeds in arriving at net currency careers from exempt activities by choosing one of the subjoined:

a.

Add to net proceeds to attain at net currency careers from exempt activities

b.

Subtract from net proceeds to attain at net currency careers from exempt activities

c.

Not used to ordain net proceeds to estimate net currency careers from exempt activities

 

 

____   57.   Which of the subjoined competency would not be enclosed in a prolie of currency careers fitted using the infrequented process?

a.

Net proceeds

b.

Cash compensated for dividends

c.

Sale of a set asset

d.

Cash compensated for wages

 

 

____   58.   Laguna’s Corporation sold investments for $102,000 currency that require $90,000. The register minute to proceedings the growth in currency career is:

a.

Cash                                                   102,000

     Investments                                                  90,000

     Gain on Sale of Investments                          12,000

 

b.

Cash                                                   90,000

Loss on Sale of Investments                 12,000

     Investments                                                  102,000

 

c.

Investments                                         102,000

     Cash                                                            102,000

 

d.

Cash                                                   90,000

     Investments                                                  90,000

 

 

____   59.   Liquidity connections are an note of a sodality's

a.

ability to consequenceively practice its instrument.

b.

overall obligation to equity lie.

c.

overall obligation lie.

d.

ability to pay reckonings when they are due and to encounter unforeseen needs for currency.

 

 

____   60.   Which of the subjoined describes the attention coverage connection?

a.

Insucceeding anteriorly proceeds taxes plus attention absorb disconnected by attention absorb

b.

Insucceeding subjoined proceeds taxes plus attention absorb disconnected by attention absorb

c.

Insucceeding subjoined proceeds taxes disconnected by attention absorb

d.

Insucceeding anteriorly proceeds taxes minus attention absorb disconnected by attention absorb

 

 

____   61.   How would the assemblage of an assertion receivable desire the exoteric connection and the adroit connection, respectively?

a.

No consequence on exoteric connection; growth in adroit connection

b.

Increase in exoteric connection; growth in adroit connection

c.

No consequence on exoteric connection; no consequence on adroit connection

d.

Decrease in exoteric connection; decline in adroit connection

 

 

____   62.   Assuming that the exoteric connection was 1.6 ages and the adroit connection was 1.4 ages anteriorly this performance, the minute to proceedings the reimbursement of a previously outward and proceedingsed currency dividend procure

a.

growth the exoteric connection and the adroit connection.

b.

decline the exoteric connection and the adroit connection.

c.

growth the exoteric connection but possess no consequence on the adroit connection.

d.

possess no consequence on the exoteric connection or the adroit connection.

 

 

____   63.   Days' payable is a mete of

a.

liquidity.

b.

volatility.

c.

long-term solvency.

d.

profitability.

 

 

____   64.   Government assertioning

a.

deals largely delay race and constructions after a whileout of the practicement being.

b.

requires singly conclusionic reporting on a classificationatic foundation.

c.

uses any sign of advantageous delineation item, including substantial as well-mannered-mannered as monetary metes.

d.

deals singly delay the double-minute proceedingsing scheme.

 

 

____   65.   The item of delineation used in government assertioning is

a.

largely the unvarnished dollar.

b.

usually exoteric retrieval require.

c.

any delineation item that is advantageous in a point condition.

d.

the delineation item used by competing companies.

 

 

____   66.   Which of the subjoined is not allot of the "perform" grade in the government way?

a.

Matching rational instrument to the lesson to be consequenceed

b.

Hiring and grafting personnel

c.

Identifying exempt activities that minimize waste

d.

Controlling operations

 

 

____   67.   Services that maintenance the leading wayes in the appreciate manacle are

a.

rational instrument, legitimate advantages, notice schemes, and government assertioning.

b.

research and fruit, guile, yield, genesis, marketing, arrangement, and customer advantage.

c.

research and fruit, marketing, yield, guile, genesis, arrangement, and notice schemes.

d.

marketing, legitimate, and assertioning advantages.

 

 

____   68.   Which of the subjoined is not a remainder of adopting a just-in-age exempt environment?

a.

Reduced materials waste

b.

Reduced genesis age

c.

Reduced aggregate drudge hours

d.

Reduced genesis requires

 

 

____   69.   Activity-based requireing traces requires to a sodality's activities cognate to

a.

purchasing and setup.

b.

genesis and absence.

c.

genesis singly.

d.

nongenesis singly.

 

 

____   70.   Materials and preparation that cannot be traced conveniently to particular products are called

a.

infrequented materials.

b.

raw materials.

c.

minor materials.

d.

frequented materials.

 

 

____   71.   All manufacturing requires incurred and assigned to products that are being performed are classified as

a.

variable requires.

b.

allocated requires.

c.

product requires.

d.

over requires.

 

 

____   72.   Which of the subjoined requires is considered over?

a.

Infrequented drudge singly

b.

Infrequented materials singly

c.

Infrequented materials and infrequented drudge

d.

None of these

 

 

____   73.   In a manufacturing environment, requires of materials initially career

a.

into the Comlie in Way Schedule assertion.

b.

into the Materials Schedule assertion.

c.

directly to Require of Upshot Sold.

d.

into the Finished Upshot Schedule assertion.

 

 

____   74.   Predetermined over rates unconcealedly are advantageous for all but which of the subjoined?

a.

Price determination

b.

Estimating genesis levels

c.

Inventory valuation

d.

Product requireing

 

 

____   75.   Which of the subjoined assertions would be ordained by the arrangement of an trivial sum of overapplied over?

a.

Finished Upshot Inventory

b.

Materials Inventory

c.

Work in Way Inventory

d.

Cost of Upshot Sold

 

 

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