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Acc 561 Final Exam Latest Uop Course Assignments

1723 words - 7 pages

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.
64. The group of users of accounting information charged with achieving the goals of the business is its
• Auditors.
• Creditors.
• Managers.
• Investors.

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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
• Presents ...view middle of the document...

• Among firms.
• Within industries.
• Among accounting periods.
90. Horizontal analysis is also known as
• Common size analysis.
• Linear analysis.
• Vertical analysis.
• Trend analysis.

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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.

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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.
40. A cost which remains constant per unit at various levels of activity is a
• Mixed cost.
• Fixed cost.
• Manufacturing cost.
• Variable cost.

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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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