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第一章1.Whatisthetermusedtodescribethedifferencebetweenacompany’sassetsanditsliabilities,alsoreferredtoastheresidualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities?(C)a.Netincome.b.Shares.C.Owner’sEquity.D.Revenue.2.Whichfinancialstatementshowswhetherthebusinessearnedaprofitandalsoliststhetypesandamountsoftherevenuesandexpenses?(D)A.Balancesheet.B.Statementofowner’sequity.C.Cashflowstatement.D.Incomestatement.3.Whichofthefollowingisanothertermforownet’sequity?(C)a.Netincome.b.Expenses.C.Netassets.d.Revenues.4.Whichofthefollowingistrueoftheaccountingentityprinciple?(C)a.Requiresthatsoleproprietorshaveunlimitedliability.b.Requiresthatpartnershipincomebetaxedatthepartnershiplevel.c.Meansthatbusinessrecordsshouldbekeptseparatelyfromtheowner’sfinancialrecords.d.Requiresthatpartnershipshavewrittenagreements.5.Whichistheaccountingguidelinethatrequiresfinancialstatementinformationtobesupportedbyevidenceotherthansomeone’simaginationoropinion?(D)a.Accountingentityprinciple.B.Monetaryunitprinciple.C.Going-concernprinciple.D.Objectivityprinciple.6.Ifabusinessisnotbeingsoldorclosed,theamountsreportedintheaccountsforassetsusedinoperationsarebasedoncosts.Thispracticeisjustifiedbywhichprinciple?(A)a.Costprinciple.B.Accountingentityprinciple.C.Objectivityprinciple.D.Monetaryunitprinciple.7.Iftheliabilitiesofabusinessincreased$12000duringaperiodoftimeandowner’sequityinthebusinessdecreased$2000duringthesameperiod,theassetsofthebusinessmusthaveincreasedordecreasedbyhowmuch?(C)a.Decreased$10000.b.Decresed$14000.c.Increased$10000.d.Increased$14000.8.Apurchaseofofficeequipmentforcashof$130wasrecordedasanadditiontoOfficequipmentandanadditiontoLiabilities.Bywhatamountsaretheaccountsunder-oroverstatedasaresultofthiserror?(“Understated”meanstoolow,and“overstated”meanstoohigh.)(D)a.Assets,understated$130;Liabilities,overstated$130.b.Officeequipment,understated$260;Liabilities,overstated$130.c.Officeequipment,overstated$130;Liabilities,overstated$130.d.Assets,overstated$130;Liabilities,overstated$130.9.Whatistheareaofaccountingthatpreparesinformationprimarilyforexternaldecisionmakerscalled?(A)a.Financialaccounting.B.Managerialaccounting.C.Auditing.D.Budgeting.10.ThefollowingtransactionsoccurredduringJuly:1----Received$700cashforphotographyservicesprovidedtocustomerduringthemonth----Received$1500cashfromBarbaraJones,theownerofthebusiness----Received$800fromacustomerinpartialpaymentofhisaccountreceivablewhicharoseasaresultofsalesduringJune----Renderedphotographyservicestoacustomeroncredit,$500----Borrowed$2500fromthebank----Received$1000fromacustomerinpaymentforservicestobeperformednextyearWhatwastheamountofrevenueforJuly?(A)a.$1200b.$3000c.$5500d.$7000第二章1.Howdowerecordanassetcreatedbyapaymentforeconomicbenefitsthatdoesnotexpireuntilsomelatertime?(B)a.Recoredeasadebittoanunearnedrevenueaccount.b.Recordedasadebittoaprepaidexpenseaccount.c.Recordedasacredittoanunearnedrevenueaccount.d.Recordedasacredittoaprepaidexpenseaccount.2.Howdowerecordaliabilitycreatedbythereceiptofcashfromcustomersinpaymentforproductsorservicesthathavenotyetbeendeliveredtothecustomers?(C)a.Recoredeasadebittoanunearnedrevenueaccount.b.Recordedasadebittoaprepaidexpenseaccount.c.Recordedasacredittoanunearnedrevenueaccount.d.Recordedasacredittoaprepaidexpenseaccount.3.DuringthemonthofFebruary,HalC...