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BUS/475 Sample Last Exam

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Financial accounting

Conceptual footings

Income statement and declaration of stored earnings

"balance sheet"

Statement of cash flows

Managerial accounting

Expense concepts

Merchandise costing devices

Activities-based costing

Cost, quantity, and earnings analysis

Cost management (except capital budgeting covered under finance)

Standard being

Nonroutine decision making

International accounting*

1 . Which usually of the following is Rather than an element of making overhead? a. 1 Manufacturing plant employee's earnings

b. 0 Depreciation on the stock

c. zero Plant manager's salary

d. 0 Manufacturer repairperson's wages

2 . What accounts aren't classified in the modern assets section of the balance sheet? a. 0 Cash

n. 1 Accounts payable

c. 0 Secureness deposits

d. 0 Inventory

3. The starting point of your master budget is the planning of the a. 0 cash budget.

m. 1 revenue budget.

c. 0 development budget.

d. 0 budgeted balance sheet.

4. What amounts are not included in Low Margin?

a. you Operating expenditures

n. 0 Product sales

c. zero Cost of merchandise sold

d. 0 Commissions paid

5. For what charge is the cash flow statement changed for US $ comparison? a. 0 Month end

b. 0 1st day in the month level

c. one particular Average charge

d. zero It is not appropriate to come to be US money

6. Which usually list under best describes the major providers performed by simply public accountants? a. 0 Bookkeeping, mergers, and budgets

b. 0 Worker training, auditing, and bookkeeping

c. 1 Auditing, taxation, management talking to

d. 0 Cost accounting, production booking, recruiting

7. Jaime Incorporation. manufactures a couple of products, sweatshirts and overcoats. The company provides estimated its overhead inside the order-processing department to be $180, 000. The company produces 60, 000 knitted garments and 85, 000 outdoor jackets each year. Jumper production needs 25, 500 machine hours, jacket development requires 55, 000 machine hours. The organization places recycleables orders 10 times per month, two times for raw materials for knitted garments and the rest for raw materials for jackets. How much in the order-processing overhead should be invested in jackets? a. 0 $90, 000

b. 0 $120, 500

c. zero $110, 770

d. 1 $144, 500

8. ABC Bread provides a package of bagels with a contribution margin of 62. 5%. Its set costs happen to be $150, 500 per year. How much sales dollars does DASAR Bread have to break-even each year if bagels are the only product? a. zero $93, 750

w. 0 $150, 000

c. 1 $240, 000

m. 0 $90, 000

9. What exists once budgeted costs exceed real results?

a. 0 A spending budget error

n. 1 A great difference

c. 0 A great unfavorable big difference

d. 0 An excess income

twelve. Disclosures about inventory includes each of the subsequent EXCEPT a. 0 The basis of accounting

w. 0 The costing approach

c. 1 The quantity of products on hand

d. 0 The major products on hand classifications

14. Which of the following can be NOT a area of the accounting process? a. 0 Recording

b. 0 Identifying

c. 1 Financial decision making

d. 0 Interacting

doze. The cost principle is the basis for organizing financial transactions because it is a. 0 a conservative benefit.

b. you relevant and objectively assessed, and qualified.

c. zero an international accounting standard.

g. 0 the most accurate way of measuring purchasing electrical power.

BUS/475 Test Final Exam

Quantitative evaluation

Probability and statistics

Way of measuring set functions

Conditional/joint odds

Counting guidelines

Measures of central trend and distribution

Distributions (including normal and binomial)...