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1). The statement of cash flows is used for _____.

05 / 03 / 2018 Assignment

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ACC 561 Final Exam

1). The statement of cash flows is used for _____. 

2) Nonoperating items on the income statement _____. 
    
3) The difference between a single-step and multiple-step income statement is that a single-step income statement _____. ACC 561 final exam

4) Which one of the following statements is true? 

5) The _____ accounting convention uses the acquisition cost minus depreciation in valuing an asset on the balance sheet. 

6) A new corporation issuing a common, no-par value stock for cash would include a journal entry a debit to _____. ACC 561 final exam ACC 561 final exam

7) Which type of organization would most likely have work-in-process inventory? 

8) _____ is a measure of income or profit divided by the investment required to obtain that income or profit. 

9) The following information is available for the Peter Company: 
Sales:                           $150,000 
Invested capital:          $156,250 
ROI:                            10% 
The return on sales is   _____. 

10) The following information is available for the Peter Company: 
Sales:                           $500,000 
Invested capital:          $312,500 
ROI:                            10% 
The return on sales is   _____. 

11) Company A’s revenues are $300 on invested capital of $240. Expenses are currently 70% of sales. Acc 561 final exam If Angelo Company can reduce its capital investment by 20% in Company A, return on investment will be _____.  ACC 561 final exam

12) When the variable costing method is used, fixed factory overhead appears on the income statement as a _____. ACC 561 final exam

13) In absorption costing, costs are separated into the major categories of _____. 

14) _____ is another term for variable costing. 

15) Budgeted service department cost rates protects the user departments from _____. 
    
16) _____ is an example of the external financial-reporting purpose of the cost management systems. ACC 561 final exam

17) The level of sales at which revenues equal expenses and net income is zero is called the _____. 

18) Output measures of both resources and activities are _____. 

19) The break-even point is where _____. 

20) _____ budgeting is when budgets are formulated with the active participation of all affected employees. ACC 561 final exam

21) _____ is the logical integration of management accounting tools to gather and report data and to evaluate performance. 
    
22) _____ are components of a master budget. 

23) An important factor considered by sales forecasters is _____. ACC 561 final exam

24) _____ models are mathematical models of the master budget that can react to any set of assumptions about sales, costs, and product mix. Acc 561 final exam

25) Which of the following is an objective of budgeting? 

26) An organization`s budget program should be used  ACC 561 ACC561 Final Exam
    
27) The activity-based costing may reveal _________, whereas traditional costing cannot. 
    
28) _____ is a method of approximating cost functions. ACC 561 final exam
 
29) In relation to a cost function, the term reliability refers to _____. 

30) One of the simplest methods to measure a linear cost function from past data is the _____.


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