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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Topic 2: Budgeting and Decision Making | 10–15% | - Master budget and components
|
| Topic 3: Cost Systems | 20–25% | - Cost concepts and classification
|
| Topic 4: Financial Analysis | 45–50% | - Financial statement analysis techniques
|
| Topic 5: Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
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NEW QUESTION # 41
A company budgeted the following purchases for raw materials:
January = $10,000
February = $20,000
March = $25,000
April = $22,000
May = $27,000
June = $30,000
July = $24,000
The company has a policy of paying for 40% of purchases in the month of the purchase, 35% in the month following the purchase, and 25% in the second month following the purchase.
What are the budgeted cash disbursements for May based on this information?
Answer: D
Explanation:
The correct answer is C. $25,050 . To calculate May cash disbursements , include payments from three months:
* 25% of March purchases
* 35% of April purchases
* 40% of May purchases
Now calculate each part:
25% of March ($25,000) = $6,250
35% of April ($22,000) = $7,700
40% of May ($27,000) = $10,800
Add them together:
$6,250 + $7,700 + $10,800 = $24,750
That math points to Option B , not Option C.
So the correct accounting answer based on the numbers provided is:answer: B The likely issue is that one of the answer choices in the source has a typo or the pasted numbers contain a small error. Under standard budgeting logic, May cash disbursements must include the unpaid portions of March and April plus the current-month payment on May purchases. Using the exact data shown, the total is
$24,750 . Therefore, the correct answer from the calculation is Option B , even though your list may contain a keyed inconsistency.
NEW QUESTION # 42
Which organization establishes rules U.S. companies use to record and report accounting transactions?
Answer: C
Explanation:
The correct answer is C. Financial Accounting Standards Board (FASB) . The FASB is the private-sector standard-setting body whose accounting and financial reporting standards are recognized as authoritative U.S.
generally accepted accounting principles (GAAP) for purposes of the federal securities laws. The SEC has explicitly recognized FASB standards as "generally accepted," which is why U.S. companies rely on FASB guidance when recording and reporting accounting transactions.
Option A is incorrect because the Accounting Principles Board (APB) was a former standard-setting body that was replaced by the FASB. Option B, the SEC , does have legal authority over public company reporting, but it does not serve as the primary day-to-day accounting standard setter in the same way FASB does. Option D, the IRS , is responsible for tax administration, not financial accounting standards for general-purpose financial statements. For exam purposes, when the question asks which organization establishes the accounting rules U.S. companies use to record and report transactions, the best and most accurate answer is FASB .
NEW QUESTION # 43
Under the Sarbanes-Oxley Act, which requirement must an accounting firm that audits public companies meet?
Answer: A
Explanation:
The correct answer is B . Section 201 of the Sarbanes-Oxley Act and related SEC rules prohibit registered public accounting firms from providing certain nonaudit services to their audit clients because those services could impair auditor independence. The SEC's rulemaking specifically identifies prohibited services, including internal audit outsourcing , among other restricted nonaudit services.
Option A is incorrect because SOX requires lead audit partner rotation , not mandatory rotation of the entire audit firm after five years. Option C is incorrect because SOX does not impose a blanket ban on advertising by audit firms. Option D is also incorrect because while the audit committee, not management alone, plays a central role in hiring and overseeing the external auditor, the statement as written is not the key audit-firm requirement highlighted by SOX in this context. The most specific and widely tested SOX requirement here is the prohibition on certain nonaudit services to audit clients. This rule protects objectivity by preventing the auditor from effectively reviewing its own consulting or internal audit work. Therefore, Option B is correct.
NEW QUESTION # 44
A company manufactures leather products and has recently switched to the activity-based costing (ABC) method. It needs to determine the cost of its leather wallets. The company is already aware of its DM and DL costs.
What is the first step to calculating the cost of the product?
Answer: D
Explanation:
The correct answer is D. Identify overhead cost activities . In activity-based costing (ABC) , once direct materials and direct labor are known, the process begins by identifying the activities that cause overhead costs . Those activities become the basis for forming cost pools and selecting cost drivers. ACCA's ABC overview explains the sequence as splitting overheads into activities or cost pools, then identifying what causes those costs, and finally allocating costs based on cost-driver usage.
Option B is incorrect because assigning overhead occurs after the relevant activities and drivers have been identified. Option A is incorrect because general and administrative costs are not the first ABC step for costing a specific manufactured product. Option C may be a sensible housekeeping action, but it is not the formal first step in the ABC method. Other ABC explanations also begin with identifying activities and cost pools before calculating rates and assigning overhead to products.
Therefore, when using ABC to calculate the cost of leather wallets after DM and DL are known, the first formal step is to identify overhead cost activities , making Option D the correct answer.
NEW QUESTION # 45
Given the following information:
Pairs of shoes expected to be produced = 1,950,000
Pairs of shoes produced = 2,500,000
Overhead rate = $0.75
What is the amount of applied overhead?
Answer: C
Explanation:
The correct answer is D. $1,875,000 . Applied overhead is calculated by multiplying the predetermined overhead rate by the actual amount of the allocation base used during production. OpenStax explains that a predetermined overhead rate is established in advance and then applied to production using the actual activity level.
The formula is:
Applied overhead = Overhead rate × Actual production
Using the figures provided:
Applied overhead = $0.75 × 2,500,000 = $1,875,000
So the total amount of overhead applied is $1,875,000 . The "expected to be produced" amount helps establish or understand the rate, but once the rate is given, applied overhead is based on the actual production achieved , not the estimated quantity.
Option C, $1,462,500 , would result from multiplying the rate by the expected production of 1,950,000, which is not what the question asks. The question specifically asks for the applied overhead, which uses actual activity. Therefore, with 2,500,000 pairs produced at $0.75 per pair , the correct applied overhead is
$1,875,000 , making Option D the correct answer.
NEW QUESTION # 46
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