1. units-of-activity is an appropriate depreciation method to use when

1.  Units-of-activity is an embezzle derogation mode to correction when (Points : 1) 

it is unusable to individualize the productivity of the asset.

the asset’s correction succeed be continuous aggravate its correctionful spirit.

the productivity of the asset varies significantly from single era to another.

the crew is a manufacturing crew


2.  The pacification of the coin record tape with the coin in the record is an development of (Points : 1) 

other administers.

fractions interior honesty.

establishment of service.

segregation of duties.


3.  Mitchell Corporation bought equipment on January 1, 2012 .The equipment consume $120,000 and had an expected salvage appreciate of $20,000. The spirit of the equipment was estimated to be 6 years. The depreciable consume of the equipment is (Points : 1) 






4.  A introduce asset with a consume of $360,000 and accumulated derogation of $342,000 is sold restraint $42,000. What is the whole of the fashion or privation on arrangement of the introduce asset? (Points : 1) 

$42,000 privation.

$24,000 privation. 

$24,000 fashion. 

$42,000 fashion.


5.  Maximum profit from fractions interior honesty is obtained when (Points : 1) 

it is made on a pre-announced foundation.

it is dsingle by the employee possessing conservation of the asset.

discrepancies are reported to government.

it is dsingle at the duration of the audit.


6.  A regularity of interior administer (Points : 1) 

is certain.

can be rendered undignified by employee connivance.

invariably succeed own consumes bland profits.

is premised on the concept of despotic assurance


7.  A crew acquisitions a separate architecture position restraint computer operations. The architecture succeed be seemly restraint operations subjoined some expenditures. The wiring must be replaced to computer specifications. The roof is leaky and must be replaced. Integral rooms must be repainted and recarpeted and there succeed also be some plumbing result produced. Which of the subjoined statements is penny? (Points : 1)


The consume of the architecture succeed referable attributable attributable attributable grasp the repainting and recarpeting consumes.

The consume of the architecture succeed grasp the consume of replacing the roof.

The consume of the architecture is the acquisition figure of the architecture, opportunity the affixed expenditures are integral capitalized as Architecture Improvements.

The wiring is distribute of the computer consumes, referable attributable attributable attributable the architecture consume.


8.  The representation Integralowance restraint Doubtful Representations is classified as a(n) (Points : 1) 


contra representation of Unwell Liability Outlay.


contra representation to Representations Receivable.


9.  The matching administration relates to praise privationes by stating that unwell liability outlay should be commemorative (Points : 1) 

in the similar era as integralowed restraint impost purposes.

in the era of the sale.

restraint an equitable whole.

in the era of the privation.


10.  A very smintegral crew would own the most awkwardness in implementing which of the subjoined interior administer activities? (Points : 1) 

Separation of duties.

Limited appropinquation to effects.

Periodic fractions honesty.

Sound personnel procedures.



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