College Accounting Chapters 127 22nd Edition James A Heintz Robert W Parry- Test Bank

 

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Sample Test

1. An increase or decrease in any asset, liability, owner’s equity, revenue, or expense is always accompanied by an
offsetting change within the basic accounting elements.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: COLL.HEIN.17.7 – LO: 3-1
ACCREDITING STANDARDS: AICPA FN-Measurement
BUSPROG: Communication
TOPICS: ACBSP: APC-06-Recording Transactions
KEYWORDS: Bloom’s: Remembering
NOTES: 1 min.
2. A T account has three parts: the title, the debit side, and the credit side.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: COLL.HEIN.17.7 – LO: 3-1
ACCREDITING STANDARDS: AICPA FN-Measurement
BUSPROG: Communication
TOPICS: ACBSP: APC-06-Recording Transactions
KEYWORDS: Bloom’s: Remembering
NOTES: 1 min.
3. To debit an account is to enter an amount on the left side of the account.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: COLL.HEIN.17.8 – LO: 3-3
ACCREDITING STANDARDS: AICPA FN-Measurement
BUSPROG: Communication
TOPICS: ACBSP: APC-06-Recording Transactions
KEYWORDS: Bloom’s: Remembering
NOTES: 1 min.
Cengage Learning Testing, Powered by Cognero Page 1
Chapter 3—The DoubleEntry
Framework

 

1. The matching of assets and expenses of a business on a periodic basis is referred to as the matching concept.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: COLL.HEIN.17.18 – LO: 5-1
ACCREDITING STANDARDS: AICPA FN-Measurement
BUSPROG: Communication
TOPICS: ACBSP: APC-02-GAAP
KEYWORDS: Bloom’s: Evaluating
NOTES: 1 min.
2. The balance sheet reports earnings on a specific date.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: COLL.HEIN.17.18 – LO: 5-1
ACCREDITING STANDARDS: AICPA FN-Reporting
BUSPROG: Communication
TOPICS: ACBSP: APC-09-Financial Statements
KEYWORDS: Bloom’s: Evaluating
NOTES: 1 min.
3. A 12-month fiscal year can end on any month of the calendar year.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: COLL.HEIN.17.18 – LO: 5-1
ACCREDITING STANDARDS: AICPA FN-Measurement
BUSPROG: Communication
TOPICS: ACBSP: APC-02-GAAP
KEYWORDS: Bloom’s: Evaluating
NOTES: 1 min.
Cengage Learning Testing, Powered by Cognero Page 1
Chapter 5—Adjusting Entries and the Work Sheet

 

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