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Accounting 1 final exam questions

07/01/2021 Client: saad24vbs Deadline: 3 days

Principles of Accounting 1 Spring 2010


Final Exam (120 minutes)


 Version D


Name: (please print)_____________________________




Instructor’s Name:______________________________




50 Multiple choice questions at 6.25 points each for total points available of 312.50. However, the maximum grade is 300. Select the BEST answer. You are permitted to use a simple four-function calculator. This is a closed book, closed note, and closed neighbor exam. You are NOT permitted to have scratch paper. Turn in the exam and scantron with your name, instructor name, and exam version letter noted on both. You will be required to show a picture ID upon turning in your exam and scantron.




Indicate your answer on a SCANTRON using pencil. Do not mark your SCANTRON until you have selected your FINAL answer. Erasures confuse the SCANTRON. All adverse consequences of erasures and mismarks are your responsibility.








1. In the following journal entry, revenue is being recognized:








            A) at the same time cash is collected


            B) before the cash is collected


            C) after the cash is collected


            D) no revenue is being recognized






2. Up-State Corporation ordered materials from Down-State Manufacturing on October 1, 2008. Down-State shipped the materials by rail on October 5 and the railroad notified Up-State on October 12 that the goods had arrived. Up-State picked up the materials on October 13. The terms of the sale are FOB shipping point. On what date should Up-State consider this a purchase?




            A) October 1


            B) October 5


            C) October 12


            D) October 13




 

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