Which of the following is the most appropriate and modern definition of accounting? 2. Which of the following groups uses accounting information primarily to insure the entity is operating within prescribed rules?

1. Which of the following is the most appropriate and modern definition of accounting?

2. Which of the following groups uses accounting information primarily to insure the entity is operating within prescribed rules?

3. Which of the following would not be considered an internal user of accounting data for a company?

4. Stockholders’ equity is increased by

5. The left side of an account is

6. Which one of the following is not a part of an account?

7. The right side of an account

8. The normal balance of any account is the

9. The double-entry system requires that each transaction must be recorded

10. A credit is not the normal balance for which account listed below?

11. A credit is not the normal balance for which account listed below?

12. Which accounts normally have debit balances?

13. If year one equals $800, year two equals $840, and year three equals $880, the percentage to be assigned for year three in a trend analysis, assuming that year 1 is the base year, is

14. External users want answers to all of the following questions except

15. Borrowing money is an example of a(n)

16. Debt securities sold to investors that must be repaid at a particular date some years in the future are called

17. Debt and obligations of a business are referred to as

18. The financial statement that summarizes the changes in retained earnings for a specific period of time is the

19. To show how successfully your business performed during a period of time, you would report its revenues and expense in the

20. Net income results when

21. Net income will result during a time period when:

22. Retained earnings at the end of the period is equal to

23. Which of the following financial statements is concerned with the company at a point in time?

24. The retained earnings statement would not show

25. The accounting equation may be expressed as:

26. A balance sheet shows

27. Under the accrual basis of accounting

28. Using accrual accounting, expenses are recorded and reported only

29. Which statement is correct?

30. Which one of the following is not a tool in financial statement analysis?

If year one equals $800, year two equals $840, and year three equals $880, the percentage to be assigned for year three in a trend analysis, assuming that year 1 is the base year, is

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