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| Section | Objectives |
|---|---|
| Financial Statement Analysis | - Interpreting financial data for decision-making purposes - Horizontal and vertical analysis - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) |
| Budgeting and Planning | - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) - Variance analysis - Operating budgets (sales, production, direct materials, direct labor, overhead) - Master budget components |
| Financial Accounting Fundamentals | - Accrual vs. cash basis accounting - Preparing financial statements (Income Statement, Balance Sheet, Statement of Cash Flows) - Recording transactions and adjusting entries - Understanding the accounting cycle |
| Managerial Accounting Concepts | - Cost classification and behavior (fixed, variable, mixed costs) - Job order and process costing - Contribution margin and break-even analysis - Cost-Volume-Profit (CVP) analysis |
| Decision Making and Performance Evaluation | - Balanced Scorecard concepts - Relevant costs for decision making - Make-or-buy and special order decisions - Responsibility accounting and performance metrics - Capital budgeting techniques (NPV, IRR, Payback Period) |
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41. Frage
Which balance sheet category reflects what a company owns that can be turned into cash or used to generate cash?
Antwort: A
Begründung:
The correct answer is A. Assets . Assets are economic resources a business owns or controls that can either be converted into cash or used to help generate future cash inflows. Accounting references describe assets as items a business owns, including current assets such as cash, accounts receivable, and inventory, as well as long-term assets like equipment, buildings, and intangible assets that support future operations.
Option B, liabilities , refers to obligations or amounts the business owes to others, not what it owns. Option C, revenues , represents inflows earned from providing goods or services during a period and is an income statement category, not a balance sheet resource category. Option D, owners' equity , reflects the residual interest of the owners after liabilities are deducted from assets. Because the question asks about what the company owns and what can be turned into cash or used to generate cash, the most accurate balance sheet category is assets. Current assets are especially important because they are closest to cash, but the broader correct category remains Assets . Therefore, Option A is the right answer.
42. Frage
In January of Year 1, a company began doing business as a corporation in order to sell technology-related accessories and services. During its first month of operations, the following events occurred:
January 1
The corporation received $900,000 in cash in exchange for stock issued to stockholders.
January 3
The corporation borrowed $250,000 from a bank. The loan is a four-year loan with an interest rate of 12%, payable each year on January 1 beginning in Year 2.
January 5
The corporation purchased equipment to be used in the business for $200,000 cash.
January 8
The corporation purchased inventory costing $200,000 by paying $120,000 in cash. The remainder was put on credit accounts with suppliers.
January 15
The corporation hired five employees. Each employee will be paid $1,000 at the end of each month.
January 30
The corporation paid $6,000 cash for a one-year insurance policy. The policy period will begin on February 1, Year 1.
What will be the impact of the January 1 event on the company's balance sheet on that date, along with an increase to cash of $900,000?
Antwort: A
Begründung:
The correct answer is A. Stockholders' equity will increase by $900,000 . On January 1, the corporation received cash in exchange for issuing stock. That means the company's assets increase because cash increases, and stockholders' equity also increases because ownership shares were issued. OpenStax explains that when a company issues stock for cash or other assets, the asset account increases and the related equity accounts are credited.
Option B is incorrect because no borrowing occurred on January 1, so loan payable does not increase from that event. Option C is incorrect because "investments" is not the proper classification for the corporation's own issuance of stock in this context. Option D is incorrect because retained earnings increase from profitable operations over time, not from owner contributions or stock issuances. This transaction is a classic example of the accounting equation staying balanced: Assets increase by $900,000 and Stockholders' Equity increases by $900,000 . Therefore, the correct balance sheet effect, along with the rise in cash, is an equal increase in stockholders' equity .
43. Frage
The following cost-volume-profit graph shows revenues and costs at various levels of production.
How many units should this company sell each month to realize a profit?
Antwort: D
Begründung:
The best answer is D. 275 . In a cost-volume-profit (CVP) graph , a company begins to realize a profit only after total revenue rises above total cost. The point where the total revenue line intersects the total cost line is the break-even point . At that exact level, profit is zero. To earn a profit, the company must sell more units than the break-even amount .
Because your pasted graph is partially distorted, the most reasonable interpretation is that the break-even point is shown at about 250 units . If that is the break-even level, then the first answer choice that would produce an actual profit is 275 units . That is why Option D is the most defensible answer from the graph and choices provided.
This follows basic CVP logic:
* Below break-even = loss
* At break-even = zero profit
* Above break-even = profit
So if 250 units represents the break-even point on the graph, the company would need to sell 275 units to realize a profit. Therefore, the best answer is D .
44. Frage
In September, an airline using accrual accounting received cash from a round-trip ticket sold to a customer for
$1,500. The ticket allowed the customer to fly from Denver to Hawaii in October and from Hawaii back to Denver in November.
When should the airline recognize revenue?
Antwort: C
Begründung:
The correct answer is C. In October and November . Under accrual accounting and modern revenue recognition guidance, revenue is recognized when the company satisfies its performance obligations, not merely when cash is received. For an airline ticket, the airline earns the revenue by providing transportation
. SEC disclosures from airlines state that passenger revenue is deferred until transportation is provided, and revenue recognition guidance under Topic 606 also requires recognition when control of the promised service transfers to the customer.
Because this is a round-trip ticket , the airline has not fully earned the revenue in September when the cash is collected. Instead, the service is performed in parts: one flight in October and the return flight in November
. Therefore, the revenue should be recognized as the transportation service is delivered across those two months. Option A is incorrect because September is only the cash receipt date, not the service date. Option B is incorrect because part of the service is provided in October. Option D is incorrect because collecting cash alone does not create earned revenue under accrual accounting. Therefore, October and November is the correct answer.
45. Frage
The following list provides partial financial information for a company.
Current assets = $36,543
Total assets = $58,719
Current liabilities = $24,824
Total liabilities = $48,561
Stockholders' equity = $10,158
Sales = $46,997
Net income = $3,761
Market value of equity = $41,316
What is the current ratio for this company?
Antwort: B
Begründung:
The correct answer is C. 1.47 . The current ratio measures a company's ability to pay its short-term obligations using its short-term assets. The formula is:
Current ratio = Current assets / Current liabilities
Using the given figures:
Current ratio = 36,543 / 24,824 = 1.4721 , which rounds to 1.47
This means the company has $1.47 of current assets for every $1.00 of current liabilities . In financial analysis, this is generally viewed as a sign that the company has a reasonable short-term liquidity position, although the ideal ratio depends on the industry and the quality of the current assets. For example, cash and receivables are usually more liquid than inventory.
Option A is close, but it is not the correct rounded result. Option B is incorrect because it would indicate current liabilities exceed current assets. Option D is far too high based on the numbers given. Since the question asks specifically for the current ratio , the correct calculation and answer are clearly 1.47 , making Option C the right choice.
46. Frage
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