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\nGrade Details <\/p>\n
1. Question: When common stock is issued at an
\namount greater than par value, the difference between the par value and the
\nproceeds from the sale is recorded by
\n crediting
\nthe common stock account
\n debiting an additional paid-in
\ncapital account
\n crediting the retained earnings
\naccount
\n crediting an additional paid-in
\ncapital account <\/p>\n
2. Question: On January 1, 2010, Marvel, Inc.,
\ngrants a compensatory stock option plan to 10 of its executives. The plan
\nallows each executive to buy 1,000 shares of its $1 par common stock at $30 a
\nshare after a three-year service period. The value of each option is estimated
\nto be $8. The company estimates it will have an annual 2% employee turnover
\nrate during the service period. What is the compensation expense for the year
\nended December 31, 2011?
\n $0
\n $25,098 $50,197
\n $75,295 <\/p>\n
Points Received: 4 of 4
\n Comments:
\n3. Question: Battleground, Inc. had never had a
\ntreasury stock transaction prior to 2010. It experienced the following treasury
\nstock transactions during 2010:
\n4\/1\/2010: Reacquired
\n1,000 shares of its own $5 par common stock, originally sold at $12 a share,
\nfor $10 a share. This was the first time that Battleground had reacquired its
\nown stock.
\n4\/8\/2010: Reissued
\n400 shares at $8 a share.
\n5\/2\/2010: Reissued
\n500 shares at $13 a share.
\n5\/10\/2010: Retired
\nthe remaining 100 shares.
\nAssuming the cost method is used, the entry to record the
\nreissuance of 400 shares on 4\/8\/2010 would include a
\n credit
\nto Treasury Stock for $3,200 debit
\nto Additional Paid-in Capital from Treasury Stock for $800
\n debit to Retained Earnings for
\n$800
\n credit to Additional Paid-in
\nCapital on Common Stock for $800 <\/p>\n
4. Question: When calculating earnings per share,
\ndividends declared on noncumulative preferred stock, but not paid, should be
\n added
\nto net income in the earnings per share numerator
\n excluded from the earnings per
\nshare numerator
\n deducted from net income in the
\nearnings per share numerator
\n deferred from the earnings per
\nshare numerator until paid <\/p>\n
:
\n5. Question: Which of the following items would
\nnot be included in a basic earnings per share calculation?
\n undeclared
\ndividends on noncumulative preferred stock
\n declared dividends on
\nnoncumulative preferred stock
\n undeclared dividends on
\ncumulative preferred stock
\n declared dividends on cumulative
\npreferred stock <\/p>\n
6. Question: On January 1, a corporation had
\n10,380 shares of common stock outstanding. On August 1, it sold an additional
\n6,000 shares. During the year, dividends of $4,800 and $56,000 were declared
\nand paid on the common and preferred stock, respectively. Net income for the
\nyear was $240,000. The basic earnings per share for the year was
\n $10.56
\n $11.23
\n $14.29
\n $18.63 <\/p>\n
7. Question: Smock Corporation had 30,000 shares
\nof common stock outstanding during the year. In addition, there were
\ncompensatory stock options to purchase 3,000 shares of common stock at $20 a
\nshare outstanding the entire year. The average market price for the common
\nstock during the year was $36 a share. The unrecognized compensation cost (net
\nof tax) relating to these options was $4 a share. The denominator to compute
\nthe diluted earnings per share is
\n : 31,000
\n 31,333
\n 31,667
\n 33,000 <\/p>\n
8. Question: When a company is determining its
\ndividend policy, the company must adhere to legal requirements. The legal
\nrequirements are determined by the
\n Financial
\nAccounting Standards Board (FASB)
\n state in which the company was
\nincorporated
\n Securities and Exchange
\nCommission (SEC)
\n Federal Trade Commission (FTC) <\/p>\n
9. Question: Under the treasury stock method, the
\nnumber of shares of common stock assumed to be reacquired is determined by
\nusing the
\n ending
\nmarket price of the stock
\n average market price of the stock beginning
\nmarket price of the stock
\n par value of the stock <\/p>\n
10. Question: On October 1, 2010, Black Company
\ndeclared a property dividend payable in the form of marketable equity
\nsecurities classified as “available for sale” for financial
\naccounting purposes. The marketable equity securities will be distributed to
\nthe common stockholders on December 1, 2010. The investment in equity
\nsecurities originally cost Black $410,000 on August 1, 2010. The investment’s
\nfair value on various dates is as follows:<\/p>\n
October 1, 2010
\n$430,000
\nDecember 1, 2010
\n435,000
\nDecember 31,
\n2010 440,000<\/p>\n
The amount credited to Realized Gain on Disposal of
\nInvestments resulting from this dividend transaction should be
\n $0
\n $20,000 CORRECT
\n $25,000
\n $30,000 <\/p>\n
11. Question: Accrual accounting is usually
\nassociated with
\n revenue
\nrecognition in the period of sale
\n revenue recognition prior to the
\nperiod of sale
\n revenue recognition after the
\nperiod of sale
\n revenue recognition delayed until
\na future event occurs <\/p>\n
12. Question: Under the completed-contract method
\nof revenue recognition, the partial billings account is closed out against the
\n construction
\nin progress account
\n construction revenue account
\n income summary account
\n construction expense account <\/p>\n
13. Question: In 2010, Alpha Construction began
\nwork on a contract with a price of $850,000 and estimated costs of $595,000.
\nData for each year of the contract are as follows:<\/p>\n
2010 2011 2012
\nCosts incurred during the year $238,000 $319,600 $105,000
\nEstimated costs to complete 357,000 139,400 -0-
\nPartial billings 260,000 210,000 380,000
\nCollections 240,000 200,000 410,000<\/p>\n
Under the percentage-of-completion method of revenue
\nrecognition, the balance in Construction in Progress at the end of 2011 would
\nbe
\n Your Answer:
\n $557,600 INCORRECT
\n $659,600 <\/p>\n
$680,000
\nCORRECT ANSWER
\n $782,000 <\/p>\n
14. Question: In 2010, Alpha Construction began
\nwork on a contract with a price of $850,000 and estimated costs of $595,000.
\nData for each year of the contract are as follows:
\n 2010 2011 2012
\nCosts incurred during the year $238,000 $319,600 $105,000
\nEstimated costs to complete 357,000 139,400 -0-
\nPartial billings 260,000 210,000 380,000
\nCollections 240,000 200,000 410,000<\/p>\n
Under the percentage-of-completion method of revenue
\nrecognition, the net amount reported for construction in progress inventory at
\nthe end of 2011 would be
\n $87,600
\n $189,600 <\/p>\n
$210,000
\n $312,000 <\/p>\n
15. Question: The percentage-of-completion method
\ndoes not
\n Your Answer:
\n recognize
\nprofit each period during the life of the contract in proportion to the portion
\nof the contract completed during the period
\n value the inventory at cost less
\nany partial billings
\n give precedence to economic
\nsubstance over legal form
\n value the inventory at the costs
\nincurred plus the profit recognized to date less any partial billings <\/p>\n
16. Question: The Naples Company uses the
\npercentage-of-completion method and the cost-to-cost method for its long-term
\nconstruction contracts. On one such contract, Naples expects total revenues of
\n$260,000 and total costs of $200,000. During the first year, Naples incurred
\ncosts of $50,000 and billed the customer $30,000 under the contract. At what
\nnet amount should Naples\u00e2\u0080\u0099 Construction in Progress for this contract be
\nreported at the end of the first year?
\n $30,000
\n $35,000
\n $50,000
\n $65,000 <\/p>\n
17. Question: A company may recognize revenue in
\nfull at the time of a sale if
\n Your Answer:
\n the
\nprobability of collection is not reasonably assured
\n there is a very high degree of
\nuncertainty about the collectibility of the sales price
\n the collection of the sales price
\nis improbable
\n the collectibility of the sales
\nprice is not an issue <\/p>\n
18. Question: Which one of the following
\nstatements is not true?
\n Your Answer:
\n The
\nuse of the installment method of recognizing revenue is generally unacceptable. When
\nthe installment method of recognizing revenue is in use, operating expenses are
\nnot deferred and recognized in the future.
\n Deferred gross profit should be
\ndisclosed as a current liability on the balance sheet.
\n A company may use the installment
\nmethod of revenue recognition for a sales transaction that is not an
\ninstallment sale. <\/p>\n
19. Question: On December 31, 2009, Fort Stockton,
\nInc. had no temporary differences that created deferred income taxes. On
\nJanuary 2, 2010, a new machine was purchased for $30,000. Straight-line
\ndepreciation over a four-year life (no residual value) was used for financial
\naccounting. Depreciation expense for tax purposes was $11,000 in 2010, $9,000
\nin 2011, $6,000 in 2012, and $4,000 in 2013. In each year, the income tax rate
\nwas 20% and Fort Stockton had no other items that created differences between pretax
\nfinancial income and taxable income. Fort Stockton reported the following
\npretax financial income for 2010 through 2013:
\n2010 $50,000
\n2011 40,000
\n2012 30,000
\n2013 60,000
\nThe entry to record income taxes on December 31, 2011, would
\ninclude a
\n : debit
\nto Deferred Tax Liability for $300
\n credit to Income Taxes Payable
\nfor $8,000
\n debit to Income Tax Expense for
\n$7,700
\n credit to Deferred Tax Liability
\nfor $300 <\/p>\n
:
\n20. Question: Which of the following transactions
\nwould typically result in the creation of a deferred tax liability?
\n Rents
\nreceived in advance are taxable when received but are not recognized in pretax
\nfinancial income until earned.
\n Gross profit on installment sales
\nis recognized currently in pretax financial income but is not taxable for
\nincome tax purposes until cash is received.
\n Losses recognized in pretax
\naccounting income from an investment in a subsidiary are accounted for by the
\nequity method but not deductible for income tax purposes until the investment
\nis sold.
\n A contingent liability is
\nrecognized as an expense currently in pretax financial income but not
\ndeductible for income tax purposes until paid. <\/p>\n
21. Question: The Clear Lake Corporation reported
\nthe following differences between its taxable income and pretax financial
\nincome for the year ended December 31, 2010: $30,000 of additional depreciation
\nfor tax purposes, $40,000 of rent collected in advance (taxable when received),
\nand $38,000 of tax-exempt municipal interest revenue. Assuming an income tax rate
\nof 30% for all years and a taxable income of $190,000 for the year ended
\nDecember 31, 2010, income tax expense for 2010 would be
\n $54,000
\n $65,400
\n $71,400
\n $78,400 <\/p>\n
22. Question: Which of the following statements
\nregarding current and deferred income taxes is not correct?
\n : The
\namount of income tax expense must be allocated to various components of
\ncomprehensive income.
\n The income tax obligation is
\ndetermined by applying the historical tax rates to the taxable income for the
\nyear.
\n The valuation allowance account
\nis subtracted from the deferred tax asset account on the balance sheet.
\n Rent received in advance that
\nwill be earned within the next 12 months results in the creation of a current
\ndeferred tax asset. <\/p>\n
23. Question: All of the following involve a
\ntemporary difference for purposes of income tax allocation except
\n interest
\non municipal bonds
\n gross profit on installment sales
\nfor tax purposes
\n MACRS depreciation for tax
\npurposes and straight-line for accounting purposes <\/p>\n
product warranty expenses <\/p>\n
24. Question: Boerne Company received rent in
\nadvance of $9,000 on December 31, 2010, which was taxable when received for
\nincome tax purposes. The company’s effective tax rate was 30%, and this was the
\nonly temporary difference. Which of the following should be reported on the
\nDecember 31, 2010 balance sheet?
\n $9,000
\nas a current deferred tax liability
\n $2,700 as a current deferred tax
\nliability
\n $2,700
\nas a current deferred tax asset
\n $9,000 as a current deferred tax
\nasset <\/p>\n
25. Question: As of December 31, 2010, the Austin
\nCompany reported a deferred tax asset of $60,000 related to accrued, unpaid
\nwarranty costs. However, since profits have been declining, Austin decides that
\nit is more likely than not that $24,000 of the deferred tax asset will not be
\nrealized. The entry to record the valuation allowance would include a
\n debit
\nto Income Tax Expense for $60,000
\n credit to Income Tax Expense for
\n$24,000
\n debit to Allowance to Reduce
\nDeferred Tax Asset to Realizable Value for $24,000
\n credit to Allowance to Reduce
\nDeferred Tax Asset to Realizable Value for $24,000<\/p>\n
26. Question: Which one of the following
\nstatements regarding operating losses is not true?
\n The
\ntax benefit of an operating loss carryback is recognized in the period of loss
\nas a current receivable on the balance sheet.
\n Temporary differences and
\noperating loss carryforwards are accounted for similarly.
\n The journal entry to recognize an
\noperating loss carryback would include a credit to Income Tax Benefit from
\nOperating Loss Carryback.
\n The tax benefit of an operating
\nloss carryforward is to be recognized in the period of loss as a current
\nreceivable. <\/p>\n
27. Question: At the end of its first year of
\noperations on December 31, 2010, the Belton Company reported taxable income of
\n$100,000 and had a pretax financial loss of $60,000. Differences between
\ntaxable income and pretax financial income included interest revenue received
\nfrom municipal obligations of $20,000 and warranty expense accruals of
\n$180,000. Warranty expenses of $90,000 are expected to be paid in 2011 and
\n$110,000 in 2012. The enacted income tax rates for 2010, 2011, and 2012 are
\n30%, 35%, and 40%, respectively. The journal entry to record income tax expense
\non December 31, 2010, would be
\n Deferred
\nTax Asset 75,500
\nIncome Taxes Payable 30,000
\nIncome Tax Benefits from
\nOperating Loss Carryforward <\/p>\n
45,500<\/p>\n
Deferred Tax Asset 30,000
\nIncome Taxes Payable 30,000<\/p>\n
Income Tax Expense 30,000
\nIncome Taxes Payable 30,000<\/p>\n
Deferred Tax Asset
\nIncome Taxes Payable 105,500
\n30,000
\nIncome Tax Benefit from <\/p>\n
Operating Loss Carryforward 75,500<\/p>\n
28. Question: Intraperiod tax allocation would be
\nappropriate for
\n an
\nextraordinary gain
\n a loss from operations of a
\ndiscontinued segment
\n the cumulative effects of changes
\nin accounting principles
\n all of these <\/p>\n
29. Question: Income taxes for financial
\naccounting purposes are apportioned to each of the following items except
\n extraordinary
\ngains and losses
\n discontinued operations INCORRECT
\n other revenues and expenses CORRECT ANSWER
\n prior period adjustments <\/p>\n
30. Question: Disclosures for vested benefits
\n are
\nnot required
\n are related to the project ( help with nursing paper writing from experts with MSN & DNP degrees)ed
\nbenefit obligation
\n are related to the accumulated
\nbenefit obligation
\n are related to the plan assets <\/p>\n
31. Question: Which of the following is not a
\ncomponent of the net periodic pension expense to be reported on a company’s
\nincome statement?
\n interest
\ncost
\n unrecognized past service cost service
\ncost
\n expected return on plan assets <\/p>\n
32. Question: If a lease qualifies as a capital
\nlease, which of the following combinations of payments would be included?
\n minimum
\nperiodic rental payments plus executory costs
\n minimum periodic rental payments
\nplus the payment required for a bargain purchase option
\n minimum periodic rental payments
\nminus any payment required for a guarantee of the residual value
\n minimum periodic rental payments
\nminus any payments required for failure to renew or extend the lease <\/p>\n
33. Question: Which of the following facts would
\nrequire a lessee to classify a lease as a capital lease?
\n Your Answer:
\n The
\nlease term is 85% of the estimated economic life of the leased property.
\n The present value of the minimum
\nlease payments is 85% of the fair market value of the leased property to the
\nlessor, less any investment tax credit accruing to the lessor.
\n The lease contains a purchase
\noption.
\n The lease does not transfer
\nownership of the leased property. <\/p>\n
34. Question: On January 1, 2010, Victor Company
\nsigned a lease agreement requiring six annual payments of $60,000, beginning
\nDecember 31, 2010. The lease qualifies as a capital lease. Victor’s incremental
\nborrowing rate was 9% and the lessor’s implicit rate, known by Victor, was 10%.
\nThe present value factors of an ordinary annuity of $1 for six periods for
\ninterest rates of 9% and 10% are 4.485919 and 4.355261, respectively. The
\ninterest expense for 2010 would be (round answers to the nearest dollar)
\n $21,003
\n $22,746
\n $24,225
\n $26,133 <\/p>\n
35. Question: For a sales-type lease, cost of
\ngoods sold is valued by the lessor at
\n the
\nrecorded cost assigned to the inventory less the present value of the
\nguaranteed residual value of the leased property accruing to the benefit of the
\nlessor
\n the recorded cost assigned to the
\ninventory less the undiscounted value of the unguaranteed residual value of the
\nleased property accruing to the benefit of the lessor
\n the recorded cost assigned to the
\ninventory less the present value of the unguaranteed residual value of the
\nleased property accruing to the benefit of the lessor <\/p>\n
the recorded cost assigned to the
\ninventory less the undiscounted value of the guaranteed residual value of the
\nleased property accruing to the benefit of the lessor <\/p>\n
36. Question: In a statement of cash flows, the
\npayment of a cash dividend on common stock outstanding should be classified as
\ncash outflows for
\n operating
\nactivities
\n investing activities
\n lending activities
\n financing activities <\/p>\n
37. Question: The Robinson Company reported net
\nincome of $90,000 in 2010.
\nAdditional information follows:<\/p>\n
Depreciation expense
\n$18,000
\nLoss on sale of equipment
\n10,000
\nGain on sale of land
\n17,000<\/p>\n
Given just this information, what was the Robinson Company’s
\nnet cash provided by operating activities in 2010?
\n $79,000
\n $100,000 <\/p>\n
$101,000 <\/p>\n
$115,000 <\/p>\n
38. Question: Which of the following events would
\nnot result in a cash inflow?
\n sale
\nof preferred stock
\n common stock issued as a stock
\ndividend
\n reissuance of treasury stock
\n loss of building destroyed by
\nfire but partially reimbursed by insurance <\/p>\n
39. Question: Which statement is not true?
\n : Salaries
\nexpense + Decrease in salaries payable = Cash payments to employees
\n Other revenues + Increase in
\nunearned revenues – Gains on disposal of assets – Equity investment income =
\nOther operating cash receipts
\n Sales revenue – Increase in
\naccounts receivable = Cash collections from customers
\n Other expenses + Decrease in
\nprepaid expenses – Depreciation expense + Losses on disposal of assets – Equity
\ninvestment loss = Other operating cash payments <\/p>\n
40. Question: Which of the following items would
\nbe deducted from net income to determine net cash provided by operating
\nactivities using the indirect method?
\n loss
\non sale of plant assets and amortization of bond payable discount
\n amortization of bond payable
\npremium and gain on sale of equipment
\n amortization expense and gain on
\nsale of equipment
\n decrease in income taxes payable
\nand amortization of goodwill <\/p>\n
41. Question: Bertrand, Inc. prepares a statement
\nof cash flows. In 2010, Bertrand had net income of $45,000. In addition, the
\nfollowing information is available:<\/p>\n
Gain on sale of land $16,000
\nDecrease in inventories 10,000
\nAmortization of patents 4,000
\nIncrease in prepaid expenses 3,000<\/p>\n
What net cash provided by operating activities should
\nBertrand report in 2010?
\n $46,000
\n $72,000
\n $40,000
\n $50,000 <\/p>\n
42. Question: When preparing a statement of cash
\nflows under the indirect method, an increase in ending accounts receivable over
\nbeginning accounts receivable will result in an adjustment to net income in the
\noperating activities section because
\n cash
\nwas increased since accounts receivable is a current asset
\n the accounts receivable increase
\nwas a revenue included in net income, but it was not a source of cash
\n the net increase in accounts
\nreceivable decreases net sales and represents an assumed use of cash
\n all changes in noncash accounts
\nmust be disclosed on the cash flow statement <\/p>\n
43. Question: The accounting changes identified by
\ncurrent GAAP include all of the following except
\n correction
\nof an error
\n change in accounting principle
\n change in accounting estimate
\n change in reporting entity <\/p>\n
44. Question: A change in accounting principle
\nfrom one that is not generally accepted to one that is generally accepted
\nshould be treated as
\n an
\nerror and corrected by prior period adjustment
\n a change in accounting principle
\nand the cumulative effect included in net income
\n a change in accounting principle
\nand prior period financial statements are restated
\n a change in accounting principle
\nand adjustments made prospectively <\/p>\n
45. Question: Disclosure of a retrospective
\nadjustment should include
\n : why
\nthe new principle is preferable
\n the
\nnet impact on assets of the retrospective adjustment
\n the retrospective computation of
\nearnings per share only for the current period
\n ending balance in Retained
\nEarnings before and after the retrospective adjustment
\nINCORRECT<\/p>\n
46. Question: Which of the following statements
\ndoes not properly state a basic principle for reporting an accounting change?
\n : retrospectively
\napply a change in accounting principle
\n prospectively account for a
\nchange in accounting estimate
\n retrospectively adjust for a
\nchange in reporting entity
\n retrospectively apply a change in
\naccounting estimate <\/p>\n
47. Question: An item that would not be accounted
\nfor under current GAAP as a change in estimate would be
\n an
\nincrease in the expected life of a piece of manufacturing equipment
\n a decrease in the estimated
\nresidual value of a delivery van
\n a change from FIFO to LIFO for a
\nsmall subsidiary
\n an increase in defective items
\nfor the best selling video game <\/p>\n
48. Question: A company changes from capitalizing
\nand amortizing preproduction costs to recording them as an expense when
\nincurred, because future benefits associated with those costs have become
\ndoubtful. This accounting change should be recognized as a
\n change
\nin accounting estimate
\n change in accounting principle
\n change in reporting entity
\n correction of an error <\/p>\n
49. Question: Which of the following statements is
\nnot an example of a correction of an error in previously issued financial
\nstatements?
\n adopting
\nthe allowance method for bad debts when the direct write-off method had been
\nused because direct write-off was used for tax purposes <\/p>\n
recording depreciation on plant
\nassets that were not depreciated last year because of a computer problem
\n adopting straight-line
\ndepreciation for newly acquired assets and continuing to use the
\ndouble-declining-balance method for existing assets
\nCORRECT ANSWER
\n correcting the ending inventory
\namount from last year because inventory in transit was missed <\/p>\n
50. Question: During a year-end Assessment of the
\nfinancial records of the Gretchen Company for the year ended December 31, 2010,
\nthe following was discovered:<\/p>\n
\u00e2\u0080\u00a2 Inventory
\non January 1, 2010, was understated by $6,000.
\n\u00e2\u0080\u00a2 Inventory
\non December 31, 2010, was understated by $18,000.
\n\u00e2\u0080\u00a2 Rent of
\n$20,000 collected in advance on December 29, 2010, was included in income for
\n2010.
\n\u00e2\u0080\u00a2 A
\nprobable, reasonably estimated contingent liability of $30,000 was not recorded
\nas of December 31, 2010.<\/p>\n
Net income for 2010 (before any of the above items) was
\n$100,000. The corrected net income, ignoring income taxes, for 2010 should be
\n Your Answer:
\n $50,000
\n $58,000
\n $62,000
\n $68,000 <\/p>\n
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