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| Section | Objectives |
|---|---|
| Budgeting and Planning | - Variance analysis - Operating budgets (sales, production, direct materials, direct labor, overhead) - Master budget components - Financial budgets (cash budget, budgeted income statement, budgeted balance sheet) |
| Managerial Accounting Concepts | - Job order and process costing - Cost classification and behavior (fixed, variable, mixed costs) - Cost-Volume-Profit (CVP) analysis - Contribution margin and break-even analysis |
| Financial Statement Analysis | - Interpreting financial data for decision-making purposes - Horizontal and vertical analysis - Ratio analysis (liquidity, profitability, solvency, efficiency ratios) |
| Decision Making and Performance Evaluation | - Balanced Scorecard concepts - Capital budgeting techniques (NPV, IRR, Payback Period) - Make-or-buy and special order decisions - Relevant costs for decision making - Responsibility accounting and performance metrics |
| 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 |
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NEW QUESTION # 60
A company has projected the following sales for the spring quarter of a year:
April = $300,000
May = $325,000
June = $375,000
Cash is used to pay for 65% of all sales. The remainder is on credit.
The pattern for credit receivables collections is as follows:
* Month of sale = 60%
* Month after sale = 30%
* Second month after sale = 10%
What are the projected cash sales for all three months of the spring quarter?
Answer: D
Explanation:
The correct answer is D. $650,000 . The question asks for projected cash sales for all three months of the spring quarter , not total cash collections including receivables from credit sales. Since 65% of all sales are cash sales , simply multiply total spring-quarter sales by 65%.
First, calculate total sales for April through June:
$300,000 + $325,000 + $375,000 = $1,000,000
Now calculate the cash-sales portion:
65% × $1,000,000 = $650,000
Therefore, the projected cash sales for the quarter are $650,000 .
The credit collection percentages are not needed for this specific question because it asks only about cash sales , not total cash receipts. Those credit collection percentages would matter if the question asked for cash collections by month or by quarter from both current and prior credit sales.
Because 65% of the quarter's $1,000,000 total sales are made in cash, the projected cash sales amount is
$650,000 , which makes Option D correct.
NEW QUESTION # 61
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?
Answer: A
Explanation:
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 .
NEW QUESTION # 62
During the year, a company purchased goods on a credit basis for its supplies of $750.
What would be the impact on the accounting equation and financial statement?
Answer: C
Explanation:
The correct answer is C. Increase in assets by $750 and increase in liability by $750 . When a company purchases supplies on credit, it receives an asset now and promises to pay later. The supplies increase the company's assets , and the amount owed to the seller increases liabilities , usually as accounts payable. This keeps the accounting equation balanced:
Assets = Liabilities + Equity
Here, assets rise by $750 and liabilities also rise by $750 , while equity is unchanged at the time of purchase.
OpenStax explains that buying items on account increases the related asset and increases accounts payable.
Option A is incorrect because liabilities do not decrease. Option B is incorrect because assets do not decrease when the company receives supplies. Option D is incorrect because neither side decreases at the moment of purchase. The expense is not recognized immediately unless the supplies are consumed; initially, the company records the asset and the obligation. This is a common transaction used to show how dual effects maintain balance in the accounting equation. Therefore, the correct impact is an increase in assets and an equal increase in liabilities , which is Option C .
NEW QUESTION # 63
Where should a company report cash payments to acquire or construct long-term fixed assets on a statement of cash flows?
Answer: A
Explanation:
The correct answer is C. Cash flows from investing activities . Cash paid to acquire, build, or improve long- term fixed assets such as land, buildings, machinery, and equipment is classified as an investing cash outflow on the statement of cash flows. OpenStax explains that the investing section of the statement of cash flows relates to changes in long-term assets , which includes capital expenditures for property, plant, and equipment. FASB cash flow guidance also requires classifying cash receipts and payments as operating, investing, or financing based on the nature of the activity.
Option B is incorrect because operating activities relate to the core day-to-day revenue-producing operations of the company. Option D is incorrect because financing activities involve obtaining or repaying capital, such as borrowing, issuing stock, or paying dividends. Option A is not a standard reporting category under the statement of cash flows. Since buying or constructing long-term fixed assets represents investment in productive resources for future use, the correct classification is Cash flows from investing activities .
NEW QUESTION # 64
What does it mean if a company has a debt ratio of 101.5%?
Answer: B
NEW QUESTION # 65
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