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ACC 280 Final Exam 2

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ACC 280 Final Exam 2 1. Accountants refer to an economic event as a 2. The use of computers in recording business events 3. Which of the following is an external user of accounting information? 4. The origins ...

ACC 280 Final Exam 2 1. Accountants refer to an economic event as a 2. The use of computers in recording business events 3. Which of the following is an external user of accounting information? 4. The origins of accounting are generally attributed to the work of 5. Generally accepted accounting principles are 6. Which one of the following is not a part of an account? 7. Credits 8. A debit to an asset account indicates 9. The normal balance of any account is the 10. The double-entry system requires that each transaction must be recorded 11. An accounting time period that is one year in length, but does not begin on January 1, is referred to as 12. Management usually desires financial statements and the IRS requires all businesses to file tax returns. 13. Which of the following time periods would not be referred to as an interim period? 14. Which of the following are in accordance with generally accepted accounting principles? 15. The matching principle states that expenses should be matched with revenues. Another way of stating the principle is to say that 16. The information for preparing a trial balance on a worksheet is obtained from 17. Closing entries are necessary for 18. A post-closing trial balance will show 19. The step in the accounting cycle that is performed on a periodic basis (i.e., monthly, quarterly) is 20. A current asset is 21. The standards and rules that are recognized as a general guide for financial reporting are called 22. "Generally accepted" in the phrase generally accepted accounting principles means that the principles 23. The conceptual framework developed by the Financial Accounting Standards Board 24. Accounting principles must be 25. FASB has had the responsibility for developing accounting principles since the early 26. Which one of the following is primarily interested in the liquidity of a company? 27 Which one of the following is not a characteristic generally evaluated in analyzing financial statements? 28. In analyzing the financial statements of a company, a single item on the financial statements 29. Short-term creditors are usually most interested in evaluating 30. Long-term creditors are usually most interested in evaluating 31) Which one of the following is not a justification for adjusting entries? 32) The preparation of adjusting entries is 33) Accounts often need to be adjusted because 34) The adjusted trial balance is prepared 35) Financial statements are prepared directly from the 36) An adjusted trial balance

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ACC 280 FINAL EXAMS

ACC 280 Final Exam 9|ACC 280 Final Exam 7|ACC 280 Final Exam 6|ACC 280 Final Exam 5|ACC 280 Final Exam 4|ACC 280 Final Exam 2|ACC 280 Final Exam 1

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