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    Accounting Exam Uc3M

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    UNIVERSIDAD CARLOS III DE MADRID Accounting I Mid-term exam March 2012 Name: NIU Group: MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question. There is only one correct answer. Grading system: correct answer = 1 point; incorrect answer = -0‚33 points; no answer = 0 points. 1. Which of the following statements is FALSE? a. A proprietorship is a distinct and separate entity from the proprietor from an accounting viewpoint. b. The stable monetary

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    ACCOUNTING HW

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    Recognition‚ Valuation‚ and Classification SE2.ConCept▶ Tell how the concepts of recognition‚ valuation‚ and classification apply to the transaction that follows. Supplies Dr. June 1‚000 Cr. Normal Balances SE4.Tell whether the normal balance of each accounts in SE1is a debit or a credit. Transaction Analysis SE5. Shawn Michael started a computer programming business‚ Michael’s Programming Service. For each transaction that follows‚ indicate which account is debited and which

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    Financial Accounting

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    1. a) Net Income = 135‚750$ b) OCF = 155‚000$ 2. a) Equity Value = Net fixed assets – long-term liabilities 2006: $3600 2007: $3240 b) Net working capital = (current asset– current liabilities year 1) Change = (CA-CL of years 1) – (CA-CL of year 2) = 972-727 = 245 3. Common Size Income Statement: Sales/Revenue = 100% Cost of Goods Sold = 65.3% Depreciation = 13% Earnings before interest and taxes = 21.64% Interest Paid = 16.32% Taxable income = 53.25% Taxes (34%) = 1.8%

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    Accounting Is and Bs

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    ACCT1046 TUTORIAL ACTIVITIES - TOPIC 5 QUESTION ONE Artful Antiques has provided the following information that relates to the financial year ended 31 March 2013: I ACCOUNT Accounts payable Accounts receivable Accrued wages Accumulated depreciation - Equipment Accumulated depreciation - Vehicle Capital- A. Frank Cash at bank Cost of goods sold Equipment (at cost) General and administrative expenses Interest income Interest expense Inventory Loan (payable in December 2014) Prepaid insurance

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    Accounting Theory

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    Question 3: Paragraph 81 states that if the amount of consideration to which an entity will be entitled is variable‚ the cumulative amount of revenue the entity recognizes to date should not exceed the amount to which the entity is reasonably assured to be entitled. An entity is reasonably assured to be entitled to the amount allocated to satisfied performance obligations only if the entity has experience with similar performance obligations and that experience is predictive of the amount of consideration

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    Principle vs Rule Based

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    personnel. Lean accounting is designed for companies who have implemented lean manufacturing techniques. Traditional cost accounting cannot always accurately reflect the positive and cost saving measures that a lean system provides. Since many of a company’s choices are made from crunching numbers that the accounting department provides‚ benefits are overlooked using traditional accounting methods. The principles of lean accounting are to measure and motivate. Resource consumption accounting (RCA) is a

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    Almost everyone in the world prefers one brand to another. In comparing Coca Cola and Pepsi we must look at the financial pictures of both organizations. By comparing balance sheets‚ statements of income‚ statement of cash flows‚ statement of changes in owners’ equity we can determine the choice of soda drinkers. By reviewing the 2000 Consolidated Statement of Income of PepsiCo‚ Inc. and Subsidiaries‚ one can determine annual net sales of $20‚438 (in terms of millions). Costs and expenses total

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    Financial Accounting

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    Week 2 I)Frontier Park was started on April 1 by C.J Mendez and associates. The following selected events and transactions occurred during April. April 1 Stockholders invested $40‚000 cash in the business in exchange for common stock. 4 Purchased land costing $30‚000 for cash. 8 Incurred advertising expense of $1‚800 on account. 11 Paid salaries to employee $1‚500. 12 Hired park manager at a salary of $4‚000 per month‚ effective May 1. 13 Paid

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    Cheatsheet for Accounting

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    Return on Assets ROA: (NI + Interest Expense‚ Net Tax Savings)/Ave. Total Assets The ability of assets to generate income ‚regardless of how those assets are financed. ROA=Profit Margin(for ROA)xTotal Asset Turnover Ratio Profit Margin for ROA: (NI + Interest Expense‚ Net Tax Savings)/Sales Relative sales to expenses. Asset Turnover: Sales/Ave. Total Assets How well a company’s assets generate sales. AR Turnover: Net Sale on Account/Ave. AR–or - Sales Revenue/Ave. AR How quickly a firm collects

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    Accounting Homework

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    NOTES FROM FIRST ASSIGNMENT 1. Start Journal Entry with Debit (s) on the first line (s) and credit (s) on the next lines‚ e.g.‚ Cash xxx Owner’s Capital xxx 2. No need to write ‘Debit’ and ‘Credit’ when doing a journal entry. Simply indent the credits (including the Account Titles) further to the right and that will signify credits and debits to accountants. 3. Use Account Descriptions that are given in the Problem (e.g.‚ if the problem only has ’Expenses’

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