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| Section | Weight | Objectives |
|---|---|---|
| Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Budgeting and Decision Making | 10–15% | - Relevant information for decision making
|
| Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Cost Systems | 20–25% | - Cost concepts and classification
|
| Financial Analysis | 45–50% | - Financial statement analysis techniques
|
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54. 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 .
55. Frage
What does management accounting present?
Antwort: B
Begründung:
The correct answer is D . Management accounting is designed primarily for internal users such as managers, department heads, and executives. Its purpose is to provide timely, detailed, and decision-oriented information to support planning, control, evaluation, and operational decisions. Sources describing managerial accounting emphasize that it is customized to internal needs rather than focused on external financial statement users.
Option A is incorrect because management accounting does not mainly present information about managers' qualifications. Option B is more aligned with financial accounting , which summarizes overall economic performance for external users such as shareholders. Option C is also incorrect because management accounting is not aimed primarily at outside stakeholders. Although the wording "predict inconsistencies in finances" is not textbook-perfect, Option D is the only answer that correctly identifies the internal decision- making role of management accounting. In practice, management accounting may include budgets, performance reports, cost analyses, forecasts, and variance reports used within the company. Therefore, the best answer is the one stating that it provides data to help users within a company make decisions.
56. Frage
Which user group of financial statements evaluates the ability to repay loans?
Antwort: B
Begründung:
The correct answer is C. Lenders because lenders use financial statements primarily to assess whether a company can repay borrowed money and meet interest and principal obligations. They focus heavily on liquidity, solvency, debt levels, and cash-generating ability before deciding whether to extend credit or approve loans. Accounting learning materials note that lenders often study ratios and financial statement relationships to determine whether a company can cover short-term and long-term obligations.
Management does use financial statements, but mainly for planning, controlling, and decision-making inside the business. Investors are more focused on profitability, growth, dividends, and return on investment.
Suppliers may review financial information when offering trade credit, but the group most directly concerned with the company's ability to repay loans is lenders. In practical terms, lenders analyze items such as current assets, current liabilities, total liabilities, operating cash flow, and interest coverage to judge repayment capacity. That makes them the user group most closely linked to evaluating loan repayment ability. Therefore, among the four options given, Lenders is the most accurate and best-supported answer from accounting theory and financial statement analysis.
57. Frage
Which current asset on a balance sheet appears first in the traditional category order for U.S.-based companies?
Antwort: D
Begründung:
The correct answer is A. Cash . In the traditional ordering of current assets on a U.S. balance sheet, accounts are typically listed in order of liquidity , meaning how quickly they can be converted into cash or used. Cash is already the most liquid asset, so it normally appears first. After cash, companies usually list items such as marketable securities, accounts receivable, inventory, and prepaid expenses. OpenStax identifies cash among the standard examples of assets and discusses current assets such as accounts receivable, inventory, and prepaid items.
Option B, inventory , is incorrect because inventory is less liquid than cash and receivables. Option C, accounts receivable , is also incorrect because receivables are expected to become cash, but they are not cash itself. Option D, prepaid expenses , typically appear later because they do not convert into cash; instead, they provide future benefits through services or coverage already paid for. In U.S. practice, the standard presentation begins with the most liquid current asset, which is cash. Therefore, among the choices provided, Cash is the correct answer.
58. Frage
Which two items on an income statement result in decreased net income if they are increased?
Choose 2 answers.
Antwort: A,D
Begründung:
The correct answers are C. Interest expense and D. Cost of goods sold . Net income is determined by starting with revenues and then subtracting expenses and other costs. Because interest expense is an expense, increasing it reduces earnings before tax and therefore lowers net income. Likewise, cost of goods sold (COGS) is a major expense directly tied to the goods sold by the business. When COGS increases, gross profit falls, which then reduces net income. OpenStax summarizes the income statement as including revenues, expenses, gains, and losses in arriving at net income or net loss.
Options A. Gains and B. Revenues are incorrect because increases in either of those items generally increase net income rather than decrease it. Gains arise from peripheral transactions and still improve profitability, while revenues represent inflows from the company's main operations. In contrast, both interest expense and cost of goods sold are deductions in the income statement. Therefore, the two items that decrease net income when increased are Interest expense and Cost of goods sold .
59. Frage
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