Acc 561 Final Exam Latest Uop Assignments

1697 words - 7 pages

ACC 561 Final Exam

49.Which of the following is an advantage of corporations relative to partnerships and sole proprietorships?
• Lower taxes.
• Harder to transfer ownership.
• Most common form of organization.
• Reduced legal liability for investors.

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64. The group of users of accounting information charged with achieving the goals of the business is its
• auditors.
• creditors.
• managers.
• investors.
110. Which of the following financial statements is concerned with the company at a point in time?
• Income statement.
• Balance sheet.
• Retained Earnings statement.
• Statement of cash flows.
112. An income statement
...view middle of the document...

• among accounting periods.
90.Horizontal analysis is also known as
• common size analysis.
• linear analysis.
• vertical analysis.
• trend analysis.
92. Horizontal analysis is a technique for evaluating a series of financial statement data over a period of time
• to determine which items are in error.
• that has been arranged from the highest number to the lowest number.
• to determine the amount and/or percentage increase or decrease that has taken place.
• that has been arranged from the lowest number to the highest number.
111. Vertical analysis is a technique that expresses each item in a financial statement
• as a percent of a base amount.
• in dollars and cents.
• starting with the highest value down to the lowest value.
• as a percent of the item in the previous year.
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41. Process costing is used when
• the production process is continuous.
• costs are to be assigned to specific jobs.
• production is aimed at filling a specific customer order.
• dissimilar products are involved.
43. An important feature of a job order cost system is that each job
• must be similar to previous jobs completed.
• has its own distinguishing characteristics.
• must be completed before a new job is accepted.
• consists of one unit of output.
49. In a process cost system, product costs are summarized:
• on job cost sheets.
• on production cost reports.
• when the products are sold.
• after each unit is produced.
33. An activity that has a direct cause-effect relationship with the resources consumed is a(n)
• overhead rate.
• product activity.
• cost driver.
• cost pool.

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40. Activity-based costing
• allocates overhead to multiple activity cost pools, and it then assigns the activity cost pools to products and services by means of cost drivers.
• assigns activity cost pools to products and services, then allocates overhead back to the activity cost pools.
• accumulates overhead in one cost pool, then assigns the overhead to products and services by means of a cost driver.
• allocates overhead directly to products and services based on activity levels.
Find the quiz answers here
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40. A cost which remains constant per unit at various levels of activity is a
• mixed cost.
• fixed cost.
• manufacturing cost.
• variable cost.
105. The break-even point is where
• total sales equal total variable costs.
• total variable costs equal total fixed costs.
• total sales equal total fixed costs.
• contribution margin equals total fixed costs.
109. Fixed costs are $600,000 and the contribution margin per unit is $150. What is the break-even point?
• $1,500,000
• $4,000,000
• 1,500 units
• 4,000 units
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94. When a company assigns the costs of direct materials, direct labor, and both variable and fixed...

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