ࡱ>  cbjbj 48{{Z#####$$$%~'\$+d(4)))))))ccccccc$fhc#)))))c##))cy/y/y/)B#)#)cy/)cy/y/ZP0S) DI ;+Q$cc0+dQ@ki.FkiHSSki#T))y/)))))cc3/F)))+d))))ki))))))))) ":  SEQ CHAPTER \h \r 1THE 2015 Fall Accounting Tribe The Final Battle Version D (Write this on top left of answer sheet above your name) Rules: Same as always - No cheating If you write your answers large next to the questions on the exam, you will get a 0. ______________________________________ Name (Print) ________________________ PID Instructor (circle) Dr. Kirch Mrs. Freeland Ms. Keifer ______________________________ Days & Time of your class Pledge: By signing my name below, I am promising that: 1) The work I complete is my own, 2) I did not and will not give aid to others, 3) I will not share any information about the examination with those who are taking it later, and 4) I will report any others that I observe violating these rules. Signature __________________________________________________________________ Multiple Choice (5 points each) 1) A capital lease is really A. A temporary rental of something B. A better lease than a non-capital lease C. A purchase of the asset D. A current asset E. A purchase of a net present value 2) When a business issues bonds for cash, which of the following occurs? A. A revenue account increases and an asset account increases B. An asset account increases and a liability account decreases C. An expense account increases and an asset account decreases D. An asset account decreases and a liability account increases E. An asset account increases and a liability account increases 3) If beginning Rent Payable is $6,000 and the Company paid 15 months rent of $15,000 (and continues to rent the space through year-end), the ending financial statements would include A. Rent Payable of $15,000 B. Rent Payable of $ 3,000 C. Prepaid Rent of $15,000 D. Rent Expense of $3,000. E. None of the above 4) Darby purchased a new machine on January 1, for $210,000. Darby paid $10,000 down with the rest payable in 5 equal annual payments, beginning in one year, which include interest at 10%. The amount of each payment would be: A. $ 40,000 + interest B. $ 26,379.75 C. $ 55,397.47 D. $ 52,759.50 E. Cannot be determined from information given 5) You want to have $100 in the bank in ten years, bank pays interest at 10% compounded semi-annually, how much do you need to put in today? A. $ 38.55 B. $ 37.69 C. $ 14.86 D. $ 10.00 E. none of these 6) Anna Bellas Dress Shoppe, had a fire. The entire inventory was lost. The owners are putting together a claim for the insurance company. Sales this year were $1,000,000 up until the fire. Last years sales were $2,000,000. The average markup percentage is 100%. The inventory at the beginning of the year was $300,000 (at cost). Anna owed suppliers $200,000 last year. The company had purchased $600,000 of dresses this year (at cost) up until the date of the fire. How much can Anna Bellas claim as lost during the fire? A. $ 440,000 B. $ 400,000 C. $ 240,000 D. $ 362,220 E. $ 640,000 7) CoJo Co. issues 2,000 shares of $10 par value stock for $80,000, the credit to Paid-in capital would be A. $ 60,000 B. $ 80,000 C. $ 78,000 D. $ 2,000 E. None of these 8) Josh will sell you a Goalie for $20,000 (must not be a very good Goalie!). The deal is 10% down and the rest payable in four equal annual payments that include interest at 2%. You called the bank and they said that they would charge you 10% for a similar loan. How much are the payments if you take Joshs deal? A. $ 5,252.48 B. $ 2,626.24 C. $ 5,000.00 + interest D. $ 2,374.18 E. $ 4,727.23 9) Still on Josh - How much are you really paying for the Goalie under Joshs deal? A. $ 14,984.68 B. $ 16,649.64 C. $ 18,649.64 D. $ 16,984.68 E. Some other number Use the following information for questions 10-24. BE SURE YOUR CALCULATOR IS SET TO AT LEAST 4 DIGITS PAST THE DECIMAL! (2nd Format, 4, Enter) BobKat SEQ CHAPTER \h \r 1 Enterprises, Inc. Income Statement For the Year Ended December 31, 2015 Sales $ 900,000 Cost of Goods Sold 400,000 Gross Margin 500,000 Operating Expenses Wage Expense $250,000 Rent Expense 36,000 Depreciation Expense 30,000 Bad Debt Expense 18,000 Total Operating Expenses 334,000 Operating Income 166,000 Other Revenues & Interest Expense < 16,000> Taxable Income 150,000 Tax Expense 45,000 Net Income $ 105,000 EPS $ 5.60 BobKat Enterprises, Inc. Balance Sheet December 31, 2015 2014 2015 2014 Assets Liabilities Current Assets Current Liabilities Cash $ 140,000 $ 170,000 Accounts Payable $ 78,000 $ 149,000 Accounts Receivable 80,000 85,000 Wages payable 9,000 8,000 Less: Allowance for Interest Payable 3,000 5,000 Doubtful Accounts (10,000) (5,000) Taxes Payable 12,000 10,000 Net Accounts Receivable 70,000 80,000 Total Current Liabilities 102,000 172,000 Inventory 90,000 70,000 Total Current Assets 300,000 320,000 Long-Term Debt Property and Equipment Note Payable 100,000 100,000 Equipment 420,000 340,000 Total Liabilities 202,000 272,000 Less: Accumulated Depreciation ( 90,000) ( 60,000) Owners Equity Net Property & Equipment 330,000 280,000 Common Stock ($1 per share) 60,000 50,000 Other Assets Retained Earnings 378,000 288,000 Security Deposit 10,000 10,000 Total Owners Equity 438,000 338,000 Total Liabilities and Total Assets $ 640,000 $ 610,000 Owners Equity $ 640,000 $ 610,000 The paragraph prior to question 10 is part of this problem. The common stock was sold on September 30, 2015. The Note Payable is interest only at 10% and will be paid in 2020. The company did not sell any equipment during the year. The retained earnings balance for both years is after all closing entries have been made. 10) At December 31, 2015, the current ratio was approximately A. 3.56 B. 2.94 C. 6.27 D. 1.86 E. some other number  SEQ CHAPTER \h \r 111) At December 31, 2015 the book value per share was approximately A. $ 7.30 B. $ 6.30 C. $ 7.52 D. $ 10.00 E. some other number 12) For 2015, the return on assets was approximately A. 22.58% B. 33.87% C. 16.80% D. 16.41% E. some other number 13) For 2015, return on equity was approximately A. 27.06% B. 31.53% C. 23.97% D. 16.41% E. some other number 14) At December 31, 2015, the Debt to Equity Ratio was approximately A. 22.83% B. 37.92% C. 46.12% D. 31.56 % E. None of the above 15) At December 31, 2015, the stock price was $112 per share. The Price Earnings Ratio was approximately A. 26 B. 40 C. 20 D. 10 E. None of the above 16) At December 31, 2015, the inventory turn was approximately A. 4.44 B. 5.00 C. 5.71 D. 10.00 E. 11.25 17) How much in dividends did the company pay during the year? A. $ -0- B. $ 15,000 C. $ 20,000 D. $ 30,000 E. Unable to determine from information given 18) What was the Cash Flow from Operating Activities for the year? A. $ 215,000 B. $ 25,000 C. $ 80,000 D. $ 55,000 E. Some other number 19) What was the Cash Flow from (used by) Investing Activities for the year? A. $ 2,000 B. ($75,000) C. ($80,000) D. ($68,000) E. Some other number 20) What was the Cash Flow from Financing Activities for the year? A. ($ 10,000) B. ($ 5,000) C. ($ 15,000) D. $ 15,000 E. Some other number 21) At December 31, 2015, the acid test (quick) ratio was approximately A. 3.56 B. 2.06 C. 2.10 D. 1.86 E. some other number 22) The Supplemental Cash Flow section will include a statement: A. describing the exchange of common stock for cash. B. describing the exchange of common stock for equipment. C. describing the exchange of cash for a note payable. D. stating cash paid for interest and cash paid for taxes E. none of the above. 23) In the Supplemental Cash Flow section, how much will Cash paid for taxes be? A. $ 45,000 B. $ 43,000 C. $ 55,000 D. $ 57,000 E. Some other number 24) In the Supplemental Cash Flow section, how much will Cash paid for interest be? A. $ 16,000 B. $ 21,000 C. $ 18,000 D. $ 14,000 E. Some other number 25) At December 31, 2015, Johnson Co. stock price was $ 30 per share. If the EPS was $5. The Current (Earnings) Yield was approximately A. 10.90% B. 15.48% C. 6.00% D. 16.67% E. None of the above 26) Goodwill is A. an intangible asset B. categorized on the Balance Sheet as an Other Asset C. the portion of the purchase price of a business that exceeds the fair market value of the net assets purchased. D. all of the above E. B and C are true 27) Every year companies test for impairment of goodwill. Pick the best description of this process. A. Goodwill is increased by the impairment. B. Goodwill once impaired is never written off. C. Impairment has nothing to do with goodwill. D. The impairment will be recorded as another asset. E. Goodwill has been damaged and the damaged portion will be written off. 28) The accounting equation is A. Debits = Credits B. Assets = Liabilities + Owners Equity C. Revenues - Cost of Goods Sold = Gross Margin D. Recording all expenses incurred in generating the revenues of the period E. The same as the book value 29) Baker Company bought a new pickup for $50,000 to use in their business. They estimate the truck will be useful for 5 years and then will be worth $5,000. If Baker uses the straight-line method of depreciation, how much would depreciation expense be for the fourth year? A. $ 6,000 B. $ 7,000 C. $ 18,000 D. $ 9,000 E. $ 10,000 30) Melton Co. issues 5,000 shares of $1 par value stock for $100,000. The credit to common stock would be A. $ 98,000 B. $ 105,000 C. $ 95,000 D. $ 5,000 E. None of these 31) Current Portion of Long-Term Debt is A. the total payment on a loan due in the next 12 months B. an example of a significant non-cash investing and financing transaction C. the principal payment which is due on a loan in the next 12 months D. subtracted from current assets to get the book value of the long-term debt E. None of these Use the following data to answer the next three questions: On January 1, 2015, Kylies Plumbing, Inc. declared a $2.00 per share dividend payable on February 1, to holders of record on January 15. Before the dividend was declared, the company had 100,000 shares of $10 par value stock outstanding. 32) On the date of declaration, the journal entry to record the dividend would include A. a credit to Retained Earnings of $ 200,000. B. a credit to Cash of $ 200,000. C. a credit to Dividends Payable of $ 200,000. D. There would be no journal entry on this date. E. None of the above 33) On the date of record, the journal entry would include a A. credit to Dividends Payable of $200,000. B. credit to Common Stock of $200,000. C. debit to Dividends Payable of $200,000. D. There would be no journal entry on this date. E. None of these is correct. 34) On the date of payment, the journal entry would include a A. credit to Dividends Payable of $200,000. B. credit to Common Stock of $200,000. C. debit to Dividends Payable of $200,000. D. There would be no journal entry on this date. E. None of these is correct. 35) Probel Corp has a beginning balance on January 1, 2015 in Accounts Receivable of $200,000 and a beginning credit balance in the Allowance for Doubtful Accounts of $4,000. During 2015, Probel sold $1,000,000 of goods on credit and collected $800,000. If Probel estimates that 2% of their ending accounts receivable will eventually not be collected, the adjusting journal entry for the Bad Debt Expense will include a credit to Allowance for Doubtful Accounts of A. $ 16,000 B. $ 4,000 C. $ 8,000 D. $ 6,980 E. $ none of these  SEQ CHAPTER \h \r 1 36) Susie Corporation is buying all the assets and assuming all the liabilities of Johns Barbeque Company. The following information is available for Johns at the date of the purchase: Accounts Receivable 250,000 Accounts payable 150,000 Inventory 100,000 Note Payable 100,000 Land 300,000 Common Stock 200,000 Retained Earnings 400,000 The accounts receivable are worth $200,000, the inventory is worth $75,000 and the land is worth $500,000. The Accounts Payable are worth book value. Additionally, the Note Payable debt is payable interest only at 10% per year for the next 5 years and then the principal is due. The current interest rate for similar debt is 12%. Susie will pay $650,000 for Johns. How much of the purchase price will Susie debit to goodwill? A. $ 125,000.00 B. $ 129,804.45 C. $ 117,790.45 D. $ 120,196.45 E. Some other number which is not here 37) A method of calculating interest which puts more interest to the beginning payments is: A. a ponzie scheme B. an aging schedule C. Simple interest D. The rule of 78s E. Some other thing Spacely Company sells sprockets for $25. The following is the projected income statement for 2015. Variable costs are the cost of the sprockets, $10 each, plus a 10% sales commission paid to the worker. Sales $200,000 Cost of Goods Sold 80,000 Gross Margin 120,000 Operating Expenses Salaries and Commissions 50,000 Rent 24,000 Other Fixed Expenses 8,750 Total Operating Expenses 82,750 Net Income $ 37,250 For Spacely, the number of sprockets he needs to sell to break even are 5,517 B. 4,220 C. 6,620 D. 5,020 E. none of these Still Spacely, the sales (in dollars) of sprockets necessary to make $150,000 per year is approximately: A. $405,500 B. $350,000 C. $425,500 D. $500,000 E. none of these 40) A 7-year, $1,000,000 zero coupon bond is priced to yield 9%. The amount the issuing company will receive when it is issued is: A. $ 543,933.74 B. $ 1,000,000.00 C. $ 621,921.32 D. $ 547,034.24 E. None of the above 41) If the above zero bond was sold on January 1, 2015, the interest expense for 2016 (the second year) would be A. $ 49,233.08 B. $ 53,664.06 C. $ 53,359.90 D. $ 60,173.77 E. Some other number Use the following information for the next 6 questions. Jetsons Dynamics makes scooters. The company has three models of scooters, the Astro, the Elroy and the Rosie. The controller has prepared the following estimates for next year. (All projections are on a per scooter basis). Astro Elroy Rosie Selling Price $120 $150 $300 Variable costs 60 90 120 Estimated sales are: Astro, $48,000,000, Elroy $60,000,000, and Rosie, $12,000,000. Estimated fixed costs are $ 17,600,000. The estimated weighted average contribution margin is A. 46.0% B. $36.00 C. $26.00 D. 54.0% E. none of these The sales needed to make $5,000,000 are: A. $ 18,518,518.52 B. $ 30,000,000.00 C. $ 49,130,434.78 D. $ 32,608,695.65 E. None of the above The number of units of Astro sold at break-even are approximately: 127,536 B. 163,768 C. 60,620 D. 66,667 E. none of these 45) What will happen to total profit if Jetson drops Rosie? A. Profits will decrease by $4,800,000 B. Profits will decrease by $7,200,000 C. The Fixed costs will decrease by $1,000,000 D. The Fixed Costs will increase by $1,000,000 E. none of these 46) Jetson believes they can increase the sales of Elroy by 5,000 units by spending $20,000 on additional advertising. If they do this and the sales do increase as planned, what will be the effect on profits? A. Profits will increase by $300,000 B. Profits will increase by $340,000 C. Profits will increase by $320,000 D. Profits will increase by $280,000 E. none of these 47) Go back to the last question. What will be the effect on profits if Jetson spends the $20,000 on advertising and the sales of Elroy increases 5,000 units, but the sales of Rosie decreases by 1,000 units? A. Profits will increase by $100,000 B. Profits will decrease by $100,000 C. Profits will increase by $140,000 D. Profits will decrease by $140,000 E. none of these 48) Treasury Stock is a(an) A. expense account B. liability account C. owners equity account D. revenue account E. asset account 49) Morgan Company had wages payable at the beginning of the year of $10,000. During the year, her company paid cash for wages of $80,000 and at the end of the year she owed wages of $12,000. Her income statement for the year will show wage expense of A. $ 80,000 B. $ 82,000 C. $ 78,000 D. $ 88,000 E. $ 86,000 50) Which of the following changes describes the declaration of $1,000 in cash dividends payable next month? A. Assets and owners' equity increase by $1,000 B. Assets and owners' equity decrease by $1,000 C. Liabilities increase and owners equity increases by $1,000 D. Liabilities increase and owners equity decreases by $ 1,000 E. No changes in total assets, liabilities, or owners' equity 51) Acmes variable costs are 60% of revenue. If fixed costs are $150,000, what is the breakeven point in dollars? A. $ 60,000 B. $ 90,000 C. $ 250,000 D. $ 375,000 E. none of these 52) The thing the brain wants most is: A. sex B. to learn C. to survive D. to be in control E. None of these Annabella Co. issued a 10-year, $100,000 face, 8% coupon rate bond to yield 10%. The journal entry to record the issuance of the bond would include: A. A credit to interest payable of $8,771.09 B. A debit to cash of $100,000.00 C. A credit to premium on bonds payable of $ 12,289.13 D. A credit to bonds payable of $ 87,710.87 E. A debit to bond discount of $12,289.13 54) For Annabella Co.s bonds, if they were issued the first day of 2014 (8% face priced to yield 10%) and the first years interest was paid on December 31, 2014, the entry to record that interest would include: A. A credit to cash of $ 8,771.09 B. A debit to interest expense of $10,000.00 C. A credit to bond discount of $ 8,771.09 D. A credit to cash for $ 8,000.00 E. A debit to interest payable of $4,385.54 55) The common set of accounting rules used in the US is known as: A. The World Wide Financial Standards B. GAAP C. IFRS D. The Commonality Initiative E. International Generally Accepted Accounting Principles 56) According to the article What It Takes to be Great, the best people in any field A. devote the most hours to deliberate practice B. need about 28 years of hard work to become world-class C. start with some natural talent D. none of these are true E. A and B are true 57) The debt ratio measures A. the ability of a company to pay its bills for the coming year. B. how long it takes a company to turn its inventory into sales. C. the ability of a company to turn sales into cash. D. the percentage the company is earning for its shareholders. E. the amount of debt a company is carrying as a percentage of total assets. You have noticed an ad listing a motel for sale. After doing some research, you estimate that the 20 rooms can be rented for $60 per day with an occupancy rate of 80% per year. You have found a management company that will run the motel and take care of daily housekeeping for 10% of the rents. You estimate that repairs and maintenance costs will be $3,000 per month and that other cash expenses will be $4,000 per month. You plan to sell the motel at the end of the third year for $500,000. How much would you pay for the motel to earn exactly 20% on your investment? A. $ 231,360 B. $ 776,708 C. $ 289,360 D. $ 487,356 E. None of the above 59) If Megan deposits $1,000 in a bank account that pays 4% compounded quarterly, how much will she have in 6 years? A. $ 787.57 B. $ 390.12 C. $ 942.05 D. $ 1,269.73 E. None of the above The return on assets ratio measures A. the ability of a company to pay its bills for the coming year. B. how well a company uses its assets to create profits. 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