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","qsnNumber":"94"},{"correctAns":"4","explaination":"","mark":"2","options1":"155","options2":"156","options3":"157","options4":"154","qsn":"The FASB has issued SFAS  to deal with issues regarding how companies should properly report these accounting changes. ","qsnNumber":"95"},{"correctAns":"2","explaination":"","mark":"2","options1":"assets","options2":"sales","options3":"bonds","options4":"patents","qsn":"The fair market value is not used when the exchange is used to promote  or if it does not have any business foundation","qsnNumber":"96"},{"correctAns":"4","explaination":"","mark":"2","options1":"scrap value","options2":"book value","options3":"market value","options4":"residual value","qsn":"The estimated fair value of the leased property at the end of the lease term is its . 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","qsnNumber":"102"},{"correctAns":"3","explaination":"","mark":"2","options1":"cost recovery","options2":"percentage-of-completion","options3":"completed-contract","options4":"#","qsn":"The  method accounts for revenue and profit when the agreed-upon factors in the contract are completed.","qsnNumber":"103"},{"correctAns":"1","explaination":"","mark":"2","options1":"Perpetual Inventory System","options2":"Periodic Inventory System","options3":"Annual Inventory System","options4":"#","qsn":"The  maintains a constant total of units on hand, coming into, and delivered out of inventory as they occur. The financial records reflect the inflow and outflow in the inventory account. ","qsnNumber":"104"},{"correctAns":"3","explaination":"","mark":"2","options1":"FASB","options2":"International Accounting Standards Board (IASB)","options3":"Governmental Accounting Standards Board (GASB)","options4":"SEC","qsn":"The  is the primary rule-creating body for state and local governmental entities, laying down generally accepted accounting principles for them","qsnNumber":"105"},{"correctAns":"2","explaination":"","mark":"2","options1":"lessee","options2":"lessor","options3":"landlord","options4":"lienholder ","qsn":"The  is the person or business that leases the property, plant, equipment, or other asset","qsnNumber":"106"},{"correctAns":"3","explaination":"","mark":"2","options1":"investment property","options2":"depreciation expense","options3":"amortization period","options4":"common law","qsn":"The  is the gradual and periodic reduction of the cost of the intangible asset over its useful life","qsnNumber":"107"},{"correctAns":"1","explaination":"","mark":"2","options1":"bad debt","options2":"doubtful debt","options3":"good debt","options4":"#","qsn":"The  is expensed or written off in the same time period that it occurs.","qsnNumber":"108"},{"correctAns":"3","explaination":"","mark":"2","options1":"profit","options2":"tax deduction","options3":"interest figure","options4":"revenue","qsn":"The  is calculated by multiplying the average accumulated expenses during construction by the interest rate and by the construction period","qsnNumber":"109"},{"correctAns":"1","explaination":"","mark":"2","options1":"operating section","options2":"investing section","options3":"financing section","options4":"#","qsn":"The  involves all those cash flows tied up with the company’s main operations, that is, the same activities which are used to determine net income.","qsnNumber":"110"},{"correctAns":"3","explaination":"","mark":"2","options1":"liabilities","options2":"expenses ","options3":"assets","options4":"revenue","qsn":"The  include potential economic benefits and are listed in order of liquidity, usually in the categories of current and noncurrent assets.","qsnNumber":"111"},{"correctAns":"1","explaination":"","mark":"2","options1":"transferor","options2":"transferee","options3":"assignor","options4":"investor","qsn":"The  has been ineffective in his control of the assets and that control has been handed over in a contract that specifies the repurchase or payment before the maturity date at a pre-specified price or all the assets must be returned. ","qsnNumber":"112"},{"correctAns":"3","explaination":"","mark":"2","options1":"GASB","options2":"IASB","options3":"FASB","options4":"SEC","qsn":"The  describes fresh-start measurements as measurements not related to past figures or means of obtaining those figures","qsnNumber":"113"},{"correctAns":"1","explaination":"","mark":"2","options1":"Periodic Inventory System","options2":"Perpetual Inventory System","options3":"Annual Inventory System","options4":"#","qsn":"The  counts and prices each individual item when it is inventoried on a regular basis. Cost of goods sold is the amount that remains when the beginning inventory combined with net purchases is reduced by the ending inventory. During this time period, there are no entries made to the inventory account, thus the name “periodic.” ","qsnNumber":"114"},{"correctAns":"3","explaination":"","mark":"2","options1":"amortization expense","options2":"accumulated depreciation","options3":"depreciation expense","options4":"#","qsn":"The  can be expressed in units, hours, or whatever is appropriate. ","qsnNumber":"115"},{"correctAns":"1","explaination":"","mark":"2","options1":"modified cash","options2":"income tax","options3":"modified accrual","options4":"#","qsn":"The  basis of accounting is a hybrid of the cash basis and accrual basis of accounting.","qsnNumber":"116"},{"correctAns":"3","explaination":"","mark":"2","options1":"cash","options2":"modified cash","options3":"income tax","options4":"accrual","qsn":"The  basis of accounting essentially tries to reproduce a financial statement as it would look if the company were calculating its income tax return.","qsnNumber":"117"},{"correctAns":"2","explaination":"","mark":"2","options1":"income statements","options2":"financial statements ","options3":"financial reporting ","options4":"balance sheet","qsn":"Subsequent events are any events which occur between the balance sheet date and the date when  are issued or able to be issued.","qsnNumber":"118"},{"correctAns":"3","explaination":"","mark":"2","options1":"common stocks","options2":"convertible bonds","options3":"retained earnings","options4":"due process","qsn":"Stock splits whose par is reduced proportionately do not cause any effect to , but a stock split without proportionate par reduction causes decreases","qsnNumber":"119"},{"correctAns":"1","explaination":"","mark":"2","options1":"7","options2":"6","options3":"5","options4":"4","qsn":"Statement of Financial Accounting Concepts (SFAC) , titled “Using Cash Flow Information and Present Value in Accounting Measurements,” is a measurement tool. ","qsnNumber":"120"},{"correctAns":"4","explaination":"","mark":"2","options1":"35","options2":"36","options3":"37","options4":"34","qsn":"Standards from GASB  must be met by typical government divisions to be in compliance with GAAP for reporting.","qsnNumber":"121"},{"correctAns":"2","explaination":"","mark":"2","options1":"nonmonetary transactions","options2":"related-party transactions","options3":"monetary transactions","options4":"#","qsn":"Since these relationships have the potential to create conflicts of interest where the related parties are benefited but not the company as a whole (and thus the shareholders), companies are required to disclose all their  on their Form 10-K. ","qsnNumber":"122"},{"correctAns":"3","explaination":"","mark":"2","options1":"income statements","options2":"statement of cash flows","options3":"financial statements","options4":"statement of changes in equity","qsn":"Since the goal of financial accounting and reporting is to accurately reflect a company’s activities to those dependent upon knowledge of the company, and since some of the company’s activities will inevitably be miscellaneous or difficult to categorize, the notes to the  serve as a catch-all for such information.","qsnNumber":"123"},{"correctAns":"2","explaination":"","mark":"2","options1":"land patents","options2":"economic benefits","options3":"capital assets","options4":"sales process","qsn":"Since it is difficult to predict with any certainty how research and development will provide  in the future, nearly all research and development costs need to be expensed when they are incurred","qsnNumber":"124"},{"correctAns":"4","explaination":"","mark":"2","options1":"hour to hour","options2":"week to week","options3":"minute to minute","options4":"day to day","qsn":"Since exchange rates can differ from , there can be fluctuations resulting in a higher or lower inflow or outflow than originally expected.","qsnNumber":"125"},{"correctAns":"2","explaination":"","mark":"2","options1":"capital assets","options2":"financial instruments","options3":"intangible assets","options4":"sales process","qsn":"Since different classifications of these  can greatly affect a companys measurement of performance (such as its debt-to-equity ratio), the classification the company utilizes is significant","qsnNumber":"126"},{"correctAns":"3","explaination":"","mark":"2","options1":"profit and loss statement","options2":"financial statement","options3":"balance sheet","options4":"income statement","qsn":"Since deferred revenues represent an obligation of the company to provide a good or service without receiving additional payment in return, they constitute a liability on the company’s . ","qsnNumber":"127"},{"correctAns":"2","explaination":"","mark":"2","options1":"positive impact","options2":"negative impact","options3":"significant impact","options4":"minimal","qsn":"Service liabilities usually have a  on the sale of the asset.","qsnNumber":"128"},{"correctAns":"4","explaination":"","mark":"2","options1":"four","options2":"income","options3":"number","options4":"consolidation","qsn":"revenues and expenses) shall be recorded from the subsidiary only from the point of , not prior","qsnNumber":"129"},{"correctAns":"2","explaination":"","mark":"2","options1":"0.2","options2":"0.1","options3":"0.3","options4":"0.4","qsn":"Reportable segments are operating segments that must pass at least one of the  tests of SFAS 131.","qsnNumber":"130"},{"correctAns":"3","explaination":"","mark":"2","options1":"for cash","options2":"by issuance of securities","options3":"on deferred payment plan","options4":"#","qsn":"Purchase  – If a cash equivalent amount cannot be determined for the fixed asset, the present value of the asset should be computed from forecasted payments with another asset’s interest rate. ","qsnNumber":"131"},{"correctAns":"2","explaination":"","mark":"2","options1":"supervisors","options2":"overseers","options3":"observators ","options4":"#","qsn":"Public officials are given the role of  of accountability of resources","qsnNumber":"132"},{"correctAns":"3","explaination":"","mark":"2","options1":"intangible","options2":"current","options3":"tangible","options4":"financial","qsn":"Property, plant, and equipment are  assets which a business attains to use for its normal operations long-term. ","qsnNumber":"133"},{"correctAns":"1","explaination":"","mark":"2","options1":"dissolution","options2":"declaration","options3":"record","options4":"payment","qsn":"Prior to the new partnership accounting, the old accounts must be properly stated as to the date of the ","qsnNumber":"134"},{"correctAns":"3","explaination":"","mark":"2","options1":"interest rate","options2":"repayment mortgage","options3":"revenue recognition","options4":"interest income","qsn":"Principles of  are crucial to the GAAP requirement that accounting be done on the basis of accrual","qsnNumber":"135"},{"correctAns":"1","explaination":"","mark":"2","options1":"twelve-month","options2":"nine-month","options3":"six-month","options4":"three-month","qsn":"Prepaid expenses are generally classified as either current or noncurrent on the balance sheet, with current expenses being paid within a  period.","qsnNumber":"136"},{"correctAns":"4","explaination":"","mark":"2","options1":"line","options2":"revenue","options3":"capital","options4":"accountability","qsn":"Per the GASB, a financial reporting entity should be based on  to the people","qsnNumber":"137"},{"correctAns":"2","explaination":"","mark":"2","options1":"40","options2":"39","options3":"41","options4":"42","qsn":"Per GASB , a component unit of a government can be composed of a fundraising or similar organization whose major function is to raise or contain considerable resources for the benefit of the particular unit. ","qsnNumber":"138"},{"correctAns":"3","explaination":"","mark":"2","options1":"Governmental Accounting Standards Board (GASB)","options2":"International Accounting Standards Board (IASB)","options3":"FASB","options4":"SEC","qsn":"Otherwise, the  has determined that nonprofit financial reporting should be identical, or at least very similar, to financial reporting with for-profit entities","qsnNumber":"139"},{"correctAns":"2","explaination":"","mark":"2","options1":"2 years","options2":"1 year","options3":"06 months","options4":"03 months","qsn":"Operating leases with initial or remaining noncancelable terms in excess of  – the lessee is required to disclose a routine description of the leasing agreement with the future minimum rental payments in total and for each of the next five years. ","qsnNumber":"140"},{"correctAns":"3","explaination":"","mark":"2","options1":"consignment","options2":"franchise","options3":"concession","options4":"deviation","qsn":"One  could be the transfer of assets or an equity interest in the debtor that meets the obligations of the debt","qsnNumber":"141"},{"correctAns":"2","explaination":"","mark":"2","options1":"net manufacturing","options2":"net servicing","options3":"gross servicing","options4":"gross manufacturing","qsn":"Next the assets are amortized proportionately and periodically based on  income or loss.","qsnNumber":"142"},{"correctAns":"4","explaination":"","mark":"2","options1":"ordinary assets","options2":"current assets","options3":"fix assets","options4":"capital assets","qsn":"Net assets have three categories: (a) invested in , net of related debt, (b) restricted, and (c) unrestricted","qsnNumber":"143"},{"correctAns":"2","explaination":"","mark":"2","options1":"fund balance","options2":"cash payment","options3":"natural capital","options4":"prime number","qsn":"Most general long-term liabilities are settled through  from a governmental fund","qsnNumber":"144"},{"correctAns":"3","explaination":"","mark":"2","options1":"islamic mortgages","options2":"equity loans","options3":"postemployment benefits","options4":"income taxes","qsn":"Most  refer to the benefits which an employee receives once he retires, but there are a number of postemployment benefits which apply even to employees not yet in retirement","qsnNumber":"145"},{"correctAns":"2","explaination":"","mark":"2","options1":"investing activities ","options2":"operating activities","options3":"financing activities","options4":"#","qsn":"Moreover, any interest or dividends which are likewise donor-restricted for such long-term purposes should not be included in the statement’s section on . ","qsnNumber":"146"},{"correctAns":"3","explaination":"","mark":"2","options1":"expiration date","options2":"value date","options3":"maturity date","options4":"settlement date","qsn":"Modification of debt terms, such as a reduction in the stated interest rate, an extension of the  at an interest rate lower than the current market rate, a reduction in the face or maturity amount, a reduction of accrued interest, or some combination of these. ","qsnNumber":"147"},{"correctAns":"1","explaination":"","mark":"2","options1":"current assets","options2":"accrued liabilities","options3":"total assets","options4":"fixed assets","qsn":"Long-term debt consists of all formal obligations to pay a customer, lending institution, or someone else, which the company does not expect to extinguish with its  (i.e., paid back within one year) or through the formation of current liabilities.","qsnNumber":"148"},{"correctAns":"3","explaination":"","mark":"2","options1":"debt ","options2":"notes payable","options3":"liabilities","options4":"#","qsn":"Long-term  encompass all commitments that will not require the liquidation of current assets or the generation of current liabilities. ","qsnNumber":"149"},{"correctAns":"1","explaination":"","mark":"2","options1":"smaller","options2":"bigger","options3":"changed","options4":"unchanged","qsn":"Liabilities are recorded as either the discounted amount of cash to be paid or the current cash settlement amount, whichever is . ","qsnNumber":"150"},{"correctAns":"4","explaination":"","mark":"2","options1":"liabilities","options2":"bonds","options3":"patents","options4":"assets","qsn":"Leased capital property should be subject to the same depreciation method as comparable owned ","qsnNumber":"151"},{"correctAns":"2","explaination":"","mark":"2","options1":"accounting period","options2":"liability account","options3":"repayment mortgage","options4":"interest income","qsn":"Later, when the employee actually takes the time of compensated absence, the  is itself debited, not the expense account","qsnNumber":"152"},{"correctAns":"4","explaination":"","mark":"2","options1":"ordinary shares","options2":"common shares","options3":"floating stock","options4":"outstanding shares","qsn":"It is calculated by subtracting the company’s preferred dividends from its net income and dividing that total by the average .","qsnNumber":"153"},{"correctAns":"1","explaination":"","mark":"2","options1":"financial position","options2":"odd number","options3":"historical cost","options4":"financial year","qsn":"It is also required that the balances for each classification remain separate, whether in the statement of , in the statement of changes in equity, or as an addendum to the financial statements","qsnNumber":"154"},{"correctAns":"3","explaination":"","mark":"2","options1":"free market","options2":"assessed","options3":"fair market","options4":"appraised","qsn":"Intangible assets that are acquired externally, or outside the business, are recorded at  value","qsnNumber":"155"},{"correctAns":"2","explaination":"","mark":"2","options1":"earnings","options2":"investments","options3":"directors","options4":"courts","qsn":"information on  (investment policies, and the determination of their fair value) ","qsnNumber":"156"},{"correctAns":"4","explaination":"","mark":"2","options1":"money","options2":"cash","options3":"currency","options4":"impairment","qsn":"Indefinite useful life and  loss ","qsnNumber":"157"},{"correctAns":"1","explaination":"","mark":"2","options1":"debt contract","options2":"equity contract","options3":"equity contract","options4":"#","qsn":"In total, this obedience to the  constitutes debt covenant compliance. ","qsnNumber":"158"},{"correctAns":"3","explaination":"","mark":"2","options1":"stock","options2":"dividend","options3":"bond","options4":"share","qsn":"In this situation, investors are willing to pay more than face value for the ","qsnNumber":"159"},{"correctAns":"1","explaination":"","mark":"2","options1":"accounting systems","options2":"auditing systems","options3":"financial systems","options4":"managing systems","qsn":"In the United States, GAAP is the ordinary standard for .","qsnNumber":"160"},{"correctAns":"3","explaination":"","mark":"2","options1":"three","options2":"four","options3":"two","options4":"five","qsn":"In the accounting ledger, there will be  entries.","qsnNumber":"161"},{"correctAns":"1","explaination":"","mark":"2","options1":"two","options2":"one","options3":"three","options4":"four","qsn":"In the accounting format, there are  columns.","qsnNumber":"162"},{"correctAns":"4","explaination":"","mark":"2","options1":"ordinary items","options2":"exceptional items","options3":"extraordinary items","options4":"special items","qsn":"In governmental accounting,  are events which are within managements control but are (1) anomalously large in size and (2) either unusual in nature or rare in occurrence","qsnNumber":"163"},{"correctAns":"1","explaination":"","mark":"2","options1":"physical capital","options2":"financial capital","options3":"economic entity","options4":"economic capital","qsn":"In contrast, under the  maintenance concept, a return on physical capital results only if the physical productive capacity at the end of the period exceeds the physical productive capacity at the beginning of the period, after excluding the effects of transactions with owners","qsnNumber":"164"},{"correctAns":"3","explaination":"","mark":"2","options1":"accounts payable","options2":"notes receivable","options3":"accounts receivable","options4":"#","qsn":"In both net and gross methods, sales and  are documented without the discount for more accurate values","qsnNumber":"165"},{"correctAns":"2","explaination":"","mark":"2","options1":"income statements","options2":"financial statements","options3":"financial reports","options4":"balance sheet","qsn":"In addition, the acquiring company needs to recognize and measure goodwill or a gain from a bargain purchase and disclose the details of the acquisition in the notes to the . ","qsnNumber":"166"},{"correctAns":"3","explaination":"","mark":"2","options1":"100","options2":"110","options3":"90","options4":"120","qsn":"In addition, public companies must file the form with the SEC within 60 days after year-end if they are “large accelerated filers” (having an annual cash flow above $700 million), within 75 days after year-end if they are “accelerated filers” (having an annual cash flow above $75 million), or within  days after year-end if they are “nonaccelerated filers.”","qsnNumber":"167"},{"correctAns":"2","explaination":"","mark":"2","options1":"53","options2":"52","options3":"54","options4":"55","qsn":"In addition to the standards set forth in SFAS , the hedging instrument must be deemed “highly effective.”","qsnNumber":"168"},{"correctAns":"4","explaination":"","mark":"2","options1":"governmental funds","options2":"capital assets","options3":"infrastructure assets","options4":"infrastructure schedules","qsn":"In addition to the BCS, also included in the RSI should be various  (for assets reported with the modified approach)","qsnNumber":"169"},{"correctAns":"1","explaination":"","mark":"2","options1":"cash-basis accounting","options2":"traditional accounting","options3":"accrual-basis accounting","options4":"#","qsn":"In , events and transactions are reported or recognized only when cash is itself disbursed or received.","qsnNumber":"170"},{"correctAns":"4","explaination":"","mark":"2","options1":"face value","options2":"market value","options3":"fair value","options4":"book value","qsn":"Impairment occurs when the fair value of a long-lived asset is less than its  (i.e","qsnNumber":"171"},{"correctAns":"2","explaination":"","mark":"2","options1":"gone concern","options2":"going concern","options3":"break up basis","options4":"#","qsn":"If there is doubt that a business will be a ","qsnNumber":"172"},{"correctAns":"3","explaination":"","mark":"2","options1":"premium","options2":"promotion","options3":"discount","options4":"sale","qsn":"If the stated interest rate is lower than the current market interest rate, the bond will generally be sold at a ","qsnNumber":"173"},{"correctAns":"1","explaination":"","mark":"2","options1":"receivables","options2":"payables","options3":"sales","options4":"liabilities ","qsn":"If the discount on the  is irregular, an account to document these changes must be created or the sales can be shown without the discounts","qsnNumber":"174"},{"correctAns":"3","explaination":"","mark":"2","options1":"effective interest method","options2":"curve-line amortization","options3":"straight-line amortization","options4":"diminishing value","qsn":"If the determination cannot be made, then  is the best method. ","qsnNumber":"175"},{"correctAns":"2","explaination":"","mark":"2","options1":"purchase option","options2":"bargain purchase option","options3":"goodwill option","options4":"#","qsn":"If the contract contains a , minimum payments are required for the term of the lease","qsnNumber":"176"},{"correctAns":"4","explaination":"","mark":"2","options1":"appraised ","options2":"market","options3":"book","options4":"fair market","qsn":"If the carrying amount is greater than the  value, then the second level becomes necessary.","qsnNumber":"177"},{"correctAns":"2","explaination":"","mark":"2","options1":"0.2","options2":"0.1","options3":"0.3","options4":"0.4","qsn":"If the business chooses to do the combination operating report without the  criteria, it may also report on each segment alone as opposed to a total report. ","qsnNumber":"178"},{"correctAns":"4","explaination":"","mark":"2","options1":"future value","options2":"fair value ","options3":"face value","options4":"present value","qsn":"If the annual rental is payable at the beginning of the year, the component for the present value of annuity in advance is used to calculate the  of the minimum lease payments.","qsnNumber":"179"},{"correctAns":"2","explaination":"","mark":"2","options1":"four","options2":"three","options3":"five","options4":"six","qsn":"If the  conditions for a sales-type or direct financing type of lease are not fulfilled and the four criteria for a capital lease are also not met, then the lease is known as an operating lease","qsnNumber":"180"},{"correctAns":"3","explaination":"","mark":"2","options1":"book inventory","options2":"tax deduction","options3":"manufacturing inventory","options4":"inventory management","qsn":"If it is , then the costs must also incorporate direct materials, direct labor, and factory overhead, both direct and indirect","qsnNumber":"181"},{"correctAns":"1","explaination":"","mark":"2","options1":"involuntary fixed asset disposal","options2":"voluntary fixed asset disposal","options3":"voluntary flexible asset disposal","options4":"involuntary flexible asset disposal","qsn":"If a fire, flood, storm, or other act of nature causes destruction of property, buildings, or equipment, this is considered . ","qsnNumber":"182"},{"correctAns":"4","explaination":"","mark":"2","options1":"0.4","options2":"0.3","options3":"0.2","options4":"0.5","qsn":"If a company owns over  of another company’s voting stock, it generally is required to produce consolidated financial statements for the two firms. ","qsnNumber":"183"},{"correctAns":"2","explaination":"","mark":"2","options1":"asset","options2":"liability","options3":"expense","options4":"equity","qsn":"If (1) the payment of compensated absences and postretirement benefits is probable, (2) the amount is reasonably estimable, (3) the employee’s service earning such benefits is already rendered, and (4) the employee’s earned benefits involve vested rights (where the employer must compensate the employee even if his employment is terminated) or accumulated rights (where the benefits aggregate across periods), then the company ought to mark such benefits for employee compensation as a .","qsnNumber":"184"},{"correctAns":"4","explaination":"","mark":"2","options1":"two years","options2":"three years","options3":"four years","options4":"a year","qsn":"Held for sale – To meet this requirement, the asset must be available for sale and the sale to be completed within .","qsnNumber":"185"},{"correctAns":"2","explaination":"","mark":"2","options1":"134","options2":"133","options3":"135","options4":"136","qsn":"Hedged assets’ or liabilities’ gains or losses, and the hedging instrument itself must be recognized in current earnings under SFAS . ","qsnNumber":"186"},{"correctAns":"4","explaination":"","mark":"2","options1":"private utility","options2":"#","options3":"#","options4":"government utility","qsn":"Governmental accounting differs from for-profit business accounting in the way that there is not a profit goal. An exception to this could be a . ","qsnNumber":"187"},{"correctAns":"1","explaination":"","mark":"2","options1":"on consignment","options2":"in transit from vendor ","options3":"in transit to customer","options4":"#","qsn":"Goods   If an item is out on consignment or in the care of someone else, the item must still be shown on the businesss inventory as it is considered a temporary condition","qsnNumber":"188"},{"correctAns":"2","explaination":"","mark":"2","options1":"three","options2":"four","options3":"two","options4":"five","qsn":"GASB 33 divides nonexchange revenues into  classes, and how the revenue is recognized depends upon the classification","qsnNumber":"189"},{"correctAns":"2","explaination":"","mark":"2","options1":"40","options2":"42","options3":"38","options4":"36","qsn":"GASB  also lists a number of required disclosures for the notes pertaining to capital-asset impairment.  ","qsnNumber":"190"},{"correctAns":"2","explaination":"","mark":"2","options1":"four","options2":"three","options3":"five","options4":"two","qsn":"Funds generally fit into one of  classes.","qsnNumber":"191"},{"correctAns":"2","explaination":"","mark":"2","options1":"external reporting","options2":"internal reporting","options3":"financial reporting","options4":"#","qsn":"Fund accounting is only appropriate for . ","qsnNumber":"192"},{"correctAns":"1","explaination":"","mark":"2","options1":"1934","options2":"1929","options3":"1933","options4":"1939","qsn":"Formed in , the SEC arose during the Great Depression in response to the stock market crash of 1929, with the purpose of regulating the stock market and inhibiting corporate fraud.","qsnNumber":"193"},{"correctAns":"1","explaination":"","mark":"2","options1":"tax shelters","options2":"tax havens","options3":"tax payers","options4":"tax receivers","qsn":"Estimated income tax is calculated on the differences between the estimated current values of assets and the estimated current amounts of liabilities and their tax bases, including consideration of negative tax bases of . ","qsnNumber":"194"},{"correctAns":"3","explaination":"","mark":"2","options1":"1934","options2":"1954","options3":"1984","options4":"1974","qsn":"Despite its name, the Governmental Accounting Standards Board (GASB) is not a governmental body, but is rather a private-sector board, formed in .","qsnNumber":"195"},{"correctAns":"3","explaination":"","mark":"2","options1":"two years","options2":"three years","options3":"one year","options4":"four years","qsn":"Current assets –Can easily be converted into cash or will be used within a normal business cycle or . ","qsnNumber":"196"},{"correctAns":"1","explaination":"","mark":"2","options1":"balance sheet","options2":"income statement","options3":"financial statement","options4":"profit and loss statement","qsn":"Contingent liabilities occur when outcomes of situations wont be known until after the  is reported","qsnNumber":"197"},{"correctAns":"1","explaination":"","mark":"2","options1":"0.5","options2":"0.4","options3":"0.3","options4":"0.2","qsn":"Consolidated financial statements exist when one company owns over  of the voting shares of a different firm.","qsnNumber":"198"},{"correctAns":"1","explaination":"","mark":"2","options1":"accounting systems","options2":"auditing systems","options3":"financial systems","options4":"managing","qsn":"Companies may need to change cash-based  to accrual-based for financial reporting purposes","qsnNumber":"199"},{"correctAns":"2","explaination":"","mark":"2","options1":"income statements","options2":"financial statements","options3":"financial report","options4":"balance sheet","qsn":"Companies always must consolidate their  with any subsidiaries in which they possess a controlling interest. ","qsnNumber":"200"},{"correctAns":"3","explaination":"","mark":"2","options1":"0.3","options2":"0.4","options3":"0.2","options4":"0.5","qsn":"Changes from Equity Method – If stock ownership falls below , it is required that the accounting method be changed to the cost method.","qsnNumber":"201"},{"correctAns":"2","explaination":"","mark":"2","options1":"liabilities","options2":"assets","options3":"equity","options4":"expenses","qsn":"But for those things which are intended to have other uses (whether in other research and development, or in the company’s ordinary profit-generating operations), they should be recorded as . ","qsnNumber":"202"},{"correctAns":"3","explaination":"","mark":"2","options1":"50","options2":"55","options3":"45","options4":"60","qsn":"Both “large accelerated filers” and “accelerated filers” must file the Form 10-Q within 40 days after quarter-end, whereas “nonaccelerated filers” may file it within  days after quarter-end. ","qsnNumber":"203"},{"correctAns":"2","explaination":"","mark":"2","options1":"performance progress","options2":"funding progress","options3":"application ","options4":"#","qsn":"Besides management’s views, other information regarding the governing structure includes schedule of . ","qsnNumber":"204"},{"correctAns":"4","explaination":"","mark":"2","options1":"assessed","options2":"book ","options3":"market","options4":"fair market","qsn":"At least once a year, the  value is compared with the documented value of the intangible asset","qsnNumber":"205"},{"correctAns":"4","explaination":"","mark":"2","options1":"market value","options2":"fair market value","options3":"face value","options4":"book value","qsn":"Assets held for use – In order for the business to be able to recognize the impaired asset, its undiscounted cash flows must be less than the . 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","qsnNumber":"208"},{"correctAns":"1","explaination":"","mark":"2","options1":"origin","options2":"line","options3":"capital","options4":"cost","qsn":"As comprehensive income is composed of two elements, net income and other comprehensive income (OCI), it is very important that the business classify the comprehensive income elements by their ","qsnNumber":"209"},{"correctAns":"4","explaination":"","mark":"2","options1":"39569","options2":"37834","options3":"37712","options4":"39508","qsn":"As amended by SFAS 161 in , required financial statement disclosure with respect to derivative and nonderivative financial instruments that are used as hedging instruments.","qsnNumber":"210"},{"correctAns":"2","explaination":"","mark":"2","options1":"29","options2":"28","options3":"30","options4":"31","qsn":"APB  describes the GAAP requirements for interim reporting. ","qsnNumber":"211"},{"correctAns":"4","explaination":"","mark":"2","options1":"designated resources","options2":"natural resources","options3":"#","options4":"contributed resources","qsn":"Another source of restricted funds is .","qsnNumber":"212"},{"correctAns":"2","explaination":"","mark":"2","options1":"segment transactions","options2":"intersegment transactions","options3":"nonmonetary transactions ","options4":"monetary transactions","qsn":"Another important feature of the segment report is the ability to document  which are not found in consolidated statements. ","qsnNumber":"213"},{"correctAns":"3","explaination":"","mark":"2","options1":"expiration date","options2":"settlement date","options3":"maturity date","options4":"value date","qsn":"Another concession could be a change in the terms of the contract where the interest rate may be reduced, the  lengthened, or the amount of the original debt and accrued interest reduced","qsnNumber":"214"},{"correctAns":"2","explaination":"","mark":"2","options1":"on-balance-sheet","options2":"off-balance-sheet","options3":"in-person","options4":"book-keeping ","qsn":"An  transaction is any business arrangement which, whether or not it affects the company materially, is structured so as not to appear on the company’s balance sheet. 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","qsnNumber":"218"},{"correctAns":"2","explaination":"","mark":"2","options1":"financial performance","options2":"financial position","options3":"financial reporting","options4":"#","qsn":"All nongovernmental not-for-profit organizations are required to prepare financial statements including a statement of ","qsnNumber":"219"},{"correctAns":"4","explaination":"","mark":"2","options1":"financial performance","options2":"financial reporting","options3":"#","options4":"financial position","qsn":"All nongovernmental not-for-profit organizations are required to prepare financial statements including a statement of ","qsnNumber":"220"},{"correctAns":"2","explaination":"","mark":"2","options1":"fair value","options2":"cash flow","options3":"exchange rate","options4":"local currency","qsn":"Accounting for  hedges ","qsnNumber":"221"},{"correctAns":"4","explaination":"","mark":"2","options1":"cost method","options2":"market value","options3":"fair value","options4":"acquisition method","qsn":"According to the , the acquiring company ought to recognize all the identifiable assets, liabilities, and equity obtained in its acquisition, including noncontrolling interest","qsnNumber":"222"},{"correctAns":"1","explaination":"","mark":"2","options1":"34","options2":"35","options3":"36","options4":"37","qsn":"According to SFAS , it is necessary to capitalize interest associated with assets that must be prepared over a period of time for use by the business.","qsnNumber":"223"},{"correctAns":"3","explaination":"","mark":"2","options1":"40","options2":"41","options3":"39","options4":"42","qsn":"According to IAS , all financial assets must be categorized into one of four categories, depending upon the purpose for which the asset is bought and held. ","qsnNumber":"224"},{"correctAns":"1","explaination":"","mark":"2","options1":"held-to-maturity security","options2":"available-for-sale security","options3":"joint venture investment","options4":"#","qsn":"A/An  is a debt security which a business intends (and is able) to hold to maturity.","qsnNumber":"225"},{"correctAns":"3","explaination":"","mark":"2","options1":"interest income","options2":"labor market","options3":"cash inflow","options4":"tax benefit","qsn":"A sum principle of revenue recognition is that revenues ought to be recognized when they are realized (or realizable) and earnedregardless of when any  is actually received","qsnNumber":"226"},{"correctAns":"2","explaination":"","mark":"2","options1":"cash method","options2":"accrual method","options3":"installment method","options4":"#","qsn":"A statement of activities for government-wide financial statements documents revenues and expenses utilizing the full  of accounting","qsnNumber":"227"},{"correctAns":"1","explaination":"","mark":"2","options1":"retained earnings","options2":"changes in equity","options3":"cash flows","options4":"income","qsn":"A statement of  gives a final summation on the changes in retained earnings over a given period.","qsnNumber":"228"},{"correctAns":"3","explaination":"","mark":"2","options1":"changes in equity","options2":"cash flows","options3":"retained earnings","options4":"income","qsn":"A statement of  gives a final summation on the changes in retained earnings over a given period.","qsnNumber":"229"},{"correctAns":"1","explaination":"","mark":"2","options1":"financial capital","options2":"political economy","options3":"economic entity","options4":"economic capital","qsn":"A return on  results only if the amount of net assets at the end of a period exceeds the net assets at the beginning of the period after excluding the effects of transactions with owners","qsnNumber":"230"},{"correctAns":"4","explaination":"","mark":"2","options1":"tangible asset","options2":"current asset","options3":"#","options4":"intangible asset","qsn":"A primary question with accounting for software costs is whether to treat computer software as a/an  or as property, plant, and equipment.","qsnNumber":"231"},{"correctAns":"1","explaination":"","mark":"2","options1":"two","options2":"three","options3":"four","options4":"five","qsn":"A personal financial statement for an individual, husband and wife, or a family are all comprised of the same  financial statements. ","qsnNumber":"232"},{"correctAns":"4","explaination":"","mark":"2","options1":"expenses","options2":"liabilities","options3":"companies","options4":"securities","qsn":"A not-for-profit organization ought to disclose a number of details concerning its investments, including the composition of its return on investment, a reconciliation of its return on investment to whatever is recorded in the statement of activities, the carrying amount (and the basis for the carrying amount) of the different major types of investments, the methods used to discern the fair value of , the total amount of deficiencies related to donor-restricted endowment funds according to which the assets fair value at the reporting date is less than what the donors stipulated, and the nature and book value for each group of investments which constitutes a concentration of risk","qsnNumber":"233"},{"correctAns":"1","explaination":"","mark":"2","options1":"depreciation expense","options2":"accumulated depreciation","options3":"amortization expense","options4":"depreciation asset","qsn":"A more detailed or accurate method is to determine a years  and then divide it by months, weeks, days, or hours and use that figure according to how long the asset was utilized","qsnNumber":"234"},{"correctAns":"4","explaination":"","mark":"2","options1":"dividends","options2":"bonds","options3":"savings","options4":"investments","qsn":"A key way for nonprofit organizations to make use of their revenue and increase their total funds for use it with sound . ","qsnNumber":"235"},{"correctAns":"1","explaination":"","mark":"2","options1":"income statement","options2":"prime number","options3":"net income","options4":"comprehensive income","qsn":"A companys  reports its revenues and expenses for a given period of time, showing how the revenues result in a given net income","qsnNumber":"236"},{"correctAns":"3","explaination":"","mark":"2","options1":"hour-to-hour operations","options2":"week-to-week operations","options3":"day-to-day operations","options4":"minute-to-minute operations","qsn":"A business will invest funds in short-term securities when it has extra amounts of cash not required for . ","qsnNumber":"237"},{"correctAns":"1","explaination":"","mark":"2","options1":"360","options2":"366","options3":"365","options4":"364","qsn":"A business has the choice of using , 300, or 250 as the average number of business days in a year. ","qsnNumber":"238"},{"correctAns":"4","explaination":"","mark":"2","options1":"richard mansfield","options2":"his father","options3":"interestonly mortgage","options4":"compensatory employee","qsn":"A  stock purchase plan differs from a noncompensatory plan in that it does not have to meet any of the conditions that are set for the noncompensatory plan","qsnNumber":"239"},{"correctAns":"1","explaination":"","mark":"2","options1":"contingent liability","options2":"accrued liability","options3":"current liability","options4":"secondary liability","qsn":"A  may become an actual liability if one or more events occur or fail to occur.","qsnNumber":"240"},{"correctAns":"4","explaination":"","mark":"2","options1":"fair value","options2":"net income","options3":"market value","options4":"business combination","qsn":"A  is any consolidation of multiple businesses into one","qsnNumber":"241"},{"correctAns":"2","explaination":"","mark":"2","options1":"market value","options2":"disposal activity","options3":"income statement","options4":"net income","qsn":"A  is any action of a company to dispense of a long-term asset","qsnNumber":"242"},{"correctAns":"4","explaination":"","mark":"2","options1":"subsidiary entity ","options2":"special purpose entity","options3":"joint venture","options4":"variable-interest entity","qsn":"A  is an entity in which an investor holds a controlling interest which does not consist of enough voting privileges to result in a majority.","qsnNumber":"243"},{"correctAns":"2","explaination":"","mark":"2","options1":"nominal amount ","options2":"notional amount","options3":"principal amount","options4":"#","qsn":"A  is an amount of currency, e.g. dollars or pounds, or other element, such as bushels or shares, that is specified in a contract.","qsnNumber":"244"},{"correctAns":"4","explaination":"","mark":"2","options1":"rent","options2":"finance","options3":"labor","options4":"lease","qsn":"A  is an agreement or contract regarding the right to use property, plant, or equipment for a certain period of time.","qsnNumber":"245"},{"correctAns":"2","explaination":"","mark":"2","options1":"cash generating unit","options2":"reporting unit","options3":"foreign currency unit","options4":"local currency unit","qsn":"A  is a unit of the combined entity into which an acquired entity is integrated, and is defined as an operating segment or one level below an operating segment (referred to as a component).","qsnNumber":"246"},{"correctAns":"3","explaination":"","mark":"2","options1":"stock","options2":"share","options3":"bond","options4":"dividend ","qsn":"A  is a type of long-term promissory note that can be recorded in the owner’s name or can be granted as bearer instruments. ","qsnNumber":"247"},{"correctAns":"2","explaination":"","mark":"2","options1":"mersenne prime","options2":"nonexchange transaction","options3":"wikimedia foundation","options4":"william mckinley","qsn":"A  is a transaction where the items exchanged are not equivalent in value, either where the government gives some benefit without receiving equal benefit, or where the government receives some benefit without giving equal benefit","qsnNumber":"248"},{"correctAns":"3","explaination":"","mark":"2","options1":"financial statement","options2":"profit and loss statement","options3":"balance sheet","options4":"income statement","qsn":"A  is a monetary representation, meeting the standards of generally accepted accounting principles, of assets, liabilities, and owners equity at a certain point in time","qsnNumber":"249"},{"correctAns":"2","explaination":"","mark":"2","options1":"common stock","options2":"derivative instrument","options3":"net income","options4":"fair value","qsn":"A  is a contract that meets three specific requirements","qsnNumber":"250"},{"correctAns":"3","explaination":"","mark":"2","options1":"expense","options2":"expenditure","options3":"cost","options4":"#","qsn":"A  generally refers to an outflow of cash but more specifically refers to the acquisition of an asset","qsnNumber":"251"},{"correctAns":"2","explaination":"","mark":"2","options1":"parliamentary procedure","options2":"financial instrument","options3":"financial aid","options4":"environmental remediation","qsn":"A  can be cash or proof of ownership in a business","qsnNumber":"252"},{"correctAns":"3","explaination":"","mark":"2","options1":"stock dividends","options2":"interest rates","options3":"stock splits","options4":"common shares","qsn":" whose par is reduced proportionately do not cause any effect to retained earnings, but a stock split without proportionate par reduction causes decreases","qsnNumber":"253"},{"correctAns":"1","explaination":"","mark":"2","options1":"allowance method","options2":"direct write-off method","options3":"aging method","options4":"#","qsn":" uses an estimate of bad debts and makes a correlating account for those debts, called bad debt expense and allowance for bad debts","qsnNumber":"254"},{"correctAns":"3","explaination":"","mark":"2","options1":"Factoring","options2":"Leasing","options3":"Pledging","options4":"Forfeiting","qsn":" uses accounts receivable as collateral for loans. ","qsnNumber":"255"},{"correctAns":"1","explaination":"","mark":"2","options1":"equity securities","options2":"trading securities","options3":"debt securities","options4":"fixed income securities","qsn":" that are held for potential earnings, appreciation, or investor control are additional uses for the extra funds","qsnNumber":"256"},{"correctAns":"4","explaination":"","mark":"2","options1":"Proprietary accounting","options2":"Actual accounting","options3":"Forecast accounting","options4":"Budgetary accounting","qsn":" shows a particular regard for future planning in addition to past reporting, anticipating budgetary inflows as well as planned expenditures and acquisitions.","qsnNumber":"257"},{"correctAns":"2","explaination":"","mark":"2","options1":"business entities","options2":"unconditional contributions","options3":"financial statements","options4":"accounting methods","qsn":" should be reported as assets, contributions receivable, and as revenues, contribution revenue","qsnNumber":"258"},{"correctAns":"3","explaination":"","mark":"2","options1":"Little GAAP","options2":"#","options3":"Big GAAP","options4":"#","qsn":" refers to the ordinary GAAP framework as assumed by public entities","qsnNumber":"259"},{"correctAns":"2","explaination":"","mark":"2","options1":"lifetime mortgages","options2":"compensated absences","options3":"islamic mortgages","options4":"income taxes","qsn":" refer to employees time offwhether vacations, or holidays, or sick dayswhich still receives pay","qsnNumber":"260"},{"correctAns":"4","explaination":"","mark":"2","options1":"outstanding shares","options2":"united states","options3":"financial statements","options4":"basic earnings","qsn":" per share is the standard or default form of earnings per share: it calculates the net income of a company (less preferred dividends) for each share of common stock outstanding","qsnNumber":"261"},{"correctAns":"2","explaination":"","mark":"2","options1":"repayment mortgage","options2":"compensation assessment","options3":"property law","options4":"tax benefit","qsn":" occurs, and the difference between what the employee pays and the market price at the measurement date is then divided amongst the relevant terms of the employees services","qsnNumber":"262"},{"correctAns":"3","explaination":"","mark":"2","options1":"Pledging","options2":"Leasing","options3":"Factoring","options4":"Forfeiting","qsn":" occurs when receivables are sold to a financing company or factor. ","qsnNumber":"263"},{"correctAns":"2","explaination":"","mark":"2","options1":"expense","options2":"curtailment","options3":"revenue","options4":"tax","qsn":" notably lessens the expected years of the future service for current employees","qsnNumber":"264"},{"correctAns":"3","explaination":"","mark":"2","options1":"allowance ","options2":"bonus","options3":"remaining income","options4":"commission","qsn":" needs to be addressed. The equation for the distribution is known as residual, remainder, or profit/loss sharing ratio. If the net income is inadequate for salaries, bonuses, and interest allocations, the amount should be addressed to create an equivalent negative remainder. The profit/loss sharing ratio then applies to the remainder unless it was decided that the losses should be handled in another way. ","qsnNumber":"265"},{"correctAns":"2","explaination":"","mark":"2","options1":"CFAs","options2":"CPAs","options3":"CFPs","options4":"CMA","qsn":" must resist pressures from company officers or directors to refrain from disclosing important going-concern items or even to delay the financial statements issuance so that the going-concern issue can then be corrected.","qsnNumber":"266"},{"correctAns":"4","explaination":"","mark":"2","options1":"economic entity","options2":"parliamentary procedure","options3":"financial instrument","options4":"environmental remediation","qsn":" liabilities are obligations of a company to perform some kind of clean-up or reparation of environmental damage","qsnNumber":"267"},{"correctAns":"1","explaination":"","mark":"2","options1":"Multiple-asset depreciation","options2":"Double-asset depreciation","options3":"Triple-asset depreciation","options4":"Quadruple-asset depreciation","qsn":" is used when items can be categorized together to limit the amount of calculations required. ","qsnNumber":"268"},{"correctAns":"3","explaination":"","mark":"2","options1":"interest rate","options2":"repayment mortgage","options3":"employee compensation","options4":"interest income","qsn":" is the sum total of repayment which a company provides its employees in exchange for their labor","qsnNumber":"269"},{"correctAns":"1","explaination":"","mark":"2","options1":"securitization","options2":"collateralization","options3":"resecuritization","options4":"syndication","qsn":" is the process of pooling and repackaging cash-flow producing financial assets, or a group of assets, such as mortgage-backed securities, and transforming them into securities that are sold to investors","qsnNumber":"270"},{"correctAns":"3","explaination":"","mark":"2","options1":"Legal defeasance","options2":"Substance defeasance","options3":"In-substance defeasance","options4":"Illegal defeasance","qsn":" is the process by which a debt is removed from the financial statements without yet being canceled.","qsnNumber":"271"},{"correctAns":"2","explaination":"","mark":"2","options1":"market price","options2":"fair value","options3":"book value","options4":"market value","qsn":" is the price at which an asset or liability would be exchanged in the marketplace between willing and able buyers acting rationally and without bias","qsnNumber":"272"},{"correctAns":"3","explaination":"","mark":"2","options1":"Owner’s title insurance","options2":"Owner’s title policy","options3":"Owner’s equity","options4":"Owner’s capital","qsn":" is the owner’s interest in the business.","qsnNumber":"273"},{"correctAns":"1","explaination":"","mark":"2","options1":"swap","options2":"swaption","options3":"call option","options4":"put option","qsn":" is the exchange of one stream of payments for another, usually entered into due to changes in investment objectives, maturities or quality.","qsnNumber":"274"},{"correctAns":"4","explaination":"","mark":"2","options1":"shares","options2":"liabilities","options3":"assets","options4":"Earnings per share","qsn":" is the earnings amount which can be attributed to each share of common stock (that is, preferred stock are excluded), and is generally the most important factor in the determination of share price","qsnNumber":"275"},{"correctAns":"2","explaination":"","mark":"2","options1":"local currency","options2":"functional currency","options3":"normal currency","options4":"foreign currency","qsn":" is the currency or medium of exchange of the dominant economic environment where the business operates","qsnNumber":"276"},{"correctAns":"3","explaination":"","mark":"2","options1":"debt modification","options2":"debt collection","options3":"debt extinguishment","options4":"#","qsn":" is simply the elimination of a financial obligation and its consequent removal from the company's financial statements (specifically, the balance sheet)","qsnNumber":"277"},{"correctAns":"2","explaination":"","mark":"2","options1":"income statement","options2":"net position","options3":"fund balance","options4":"gross position","qsn":" is itself a component of an entitys statement of financial position, defined according to the GASB as the residual of all other elements presented in a statement of financial position","qsnNumber":"278"},{"correctAns":"4","explaination":"","mark":"2","options1":"subservicing","options2":"serving","options3":"maintaining","options4":"servicing","qsn":" is generally deemed a benefit, as it is highly compensated through fees, late charges, float, or additional income. ","qsnNumber":"279"},{"correctAns":"2","explaination":"","mark":"2","options1":"Gross position","options2":"Net position","options3":"Net assets","options4":"Fund balance","qsn":" is essentially the governmental or nonprofit equivalent of owners' equity.","qsnNumber":"280"},{"correctAns":"3","explaination":"","mark":"2","options1":"rental property","options2":"business property","options3":"investment property","options4":"residential property","qsn":" is any property held by an entity for the purpose of gaining rental revenue, capital appreciation, or both","qsnNumber":"281"},{"correctAns":"1","explaination":"","mark":"2","options1":"depreciation","options2":"impairment","options3":"amortization","options4":"depletion","qsn":" is an accounting function which decreases the book value of an asset over a specific time period, i.e., its useful life","qsnNumber":"282"},{"correctAns":"3","explaination":"","mark":"2","options1":"book value","options2":"good number","options3":"receivables turnover","options4":"salvage value","qsn":" is a function of net credit sales divided by average net receivables","qsnNumber":"283"},{"correctAns":"1","explaination":"","mark":"2","options1":"bonds payable","options2":"disclosure","options3":"bond issuance","options4":"#","qsn":" is a formal written promise to pay interest at specified intervals (usually semi-annually) and the principal amount at maturity. ","qsnNumber":"284"},{"correctAns":"3","explaination":"","mark":"2","options1":"bad debt","options2":"good debt","options3":"convertible debt","options4":"doubtful debt","qsn":" is a form of debt in which the loans outstanding balance eventually converts in some amount to equity (such as shares in a corporation)","qsnNumber":"285"},{"correctAns":"2","explaination":"","mark":"2","options1":"development expenses","options2":"development costs","options3":"construction costs","options4":"#","qsn":" involve the transition from research into a new product or process or improving a product or process","qsnNumber":"286"},{"correctAns":"3","explaination":"","mark":"2","options1":"operating activities","options2":"financing activities","options3":"investing activities","options4":"#","qsn":" involve investment in financial markets or subsidiary companies, in addition to the purchase of capital assets. 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","qsnNumber":"290"},{"correctAns":"4","explaination":"","mark":"2","options1":"Equity","options2":"Net income","options3":"Net worth ","options4":"Net assets","qsn":" in a not-for-profit organization are the residual items left, but are not truly an ownership interest; they are therefore analogous to equity in a for-profit entity.","qsnNumber":"291"},{"correctAns":"2","explaination":"","mark":"2","options1":"Financial reporting","options2":"Segment reporting","options3":"Accounting reporting","options4":"Auditing reporting","qsn":" highlights risks and returns, showing financial position and performance by segment, and is used by companies that provide groups of products or services or operate in diverse geographical areas. ","qsnNumber":"292"},{"correctAns":"3","explaination":"","mark":"2","options1":"Accounting reporting","options2":"Auditing reporting","options3":"Financial reporting","options4":"Managerial reporting","qsn":" has the objective of accurately and comprehensively communicating this information to others, and the primary purpose is to make such information helpful for those who are making decisions based off of this financial data. ","qsnNumber":"293"},{"correctAns":"1","explaination":"","mark":"2","options1":"salaries","options2":"bonds","options3":"shareholders","options4":"shares","qsn":" for some or all of the partners. The partners decide if there are bonuses for some or all of the partners and if the bonus is dependent upon monies earned before or after salary and interest distributions. ","qsnNumber":"294"},{"correctAns":"4","explaination":"","mark":"2","options1":"Liabilities ","options2":"Assets ","options3":"Costs","options4":"Expenses","qsn":" for not-for-profit organizations need to tracked and categorized according to the nature of the expense and the function of the expense. ","qsnNumber":"295"},{"correctAns":"1","explaination":"","mark":"2","options1":"operating activities","options2":"investing activities","options3":"financing activities","options4":"#","qsn":" could properly be called the most significant and central of a companys activities, as they involve the production and delivery of the companys featured goods and services","qsnNumber":"296"},{"correctAns":"3","explaination":"","mark":"2","options1":"depreciated","options2":"loan","options3":"depletion","options4":"interest","qsn":" costs are associated with natural resources, which do not have a fixed service life","qsnNumber":"297"},{"correctAns":"1","explaination":"","mark":"2","options1":"preferred stock","options2":"common stock","options3":"ordinary shares","options4":"bonds","qsn":" comes with more privileges than common stock. ","qsnNumber":"298"},{"correctAns":"3","explaination":"","mark":"2","options1":"Accrued compensation","options2":"Defined contribution","options3":"Deferred compensation","options4":"Pension plan","qsn":" arrangements are arrangements where an employee has earned compensation which will not be paid to him until a later date.","qsnNumber":"299"},{"correctAns":"4","explaination":"","mark":"2","options1":"Earnings","options2":"Distributions ","options3":"Taxes","options4":"Contributions","qsn":" are voluntary, nonreciprocal transfers of assets or money to the organization. ","qsnNumber":"300"},{"correctAns":"2","explaination":"","mark":"2","options1":"proprietary funds","options2":"governmental funds","options3":"general funds","options4":"fiduciary funds","qsn":" are utilized to fund general activities like the police department, the fire department, the courts, and general administration","qsnNumber":"301"},{"correctAns":"4","explaination":"","mark":"2","options1":"monetary transactions","options2":"foreign currency transactions","options3":"local currency transactions","options4":"nonmonetary transactions","qsn":" are transactions which do not result in any fund transfer between or among accounts","qsnNumber":"302"},{"correctAns":"2","explaination":"","mark":"2","options1":"proprietary funds","options2":"fiduciary funds","options3":"general funds","options4":"governmental funds","qsn":" are those funds which the government holds either as a trustee or as an agentreferred to as trust funds and agency funds, respectively","qsnNumber":"303"},{"correctAns":"4","explaination":"","mark":"2","options1":"political parties","options2":"investment trusts","options3":"deferred inflows","options4":"deferred outflows","qsn":" are the opposite","qsnNumber":"304"},{"correctAns":"1","explaination":"","mark":"2","options1":"liabilities","options2":"investors","options3":"shareholders","options4":"assets","qsn":" are the debts and obligations of a business, and are listed on the balance sheet by due date and current or long-term status","qsnNumber":"305"},{"correctAns":"4","explaination":"","mark":"2","options1":"one-year contributions","options2":"two-year contributions","options3":"three-year contributions","options4":"multiyear contributions","qsn":" are reported at the present value of the future collections","qsnNumber":"306"},{"correctAns":"1","explaination":"","mark":"2","options1":"bank reconciliations","options2":"student societies","options3":"odd fellows","options4":"payment systems","qsn":" are performed at timely intervals to locate and correct errors and to provide a check point of figures","qsnNumber":"307"},{"correctAns":"4","explaination":"","mark":"2","options1":"Maximum lease payments","options2":"Tax payments","options3":"Royalty payment","options4":"Minimum lease payments","qsn":" are payments or required payments correlating to leased property.","qsnNumber":"308"},{"correctAns":"1","explaination":"","mark":"2","options1":"intangible assets","options2":"tangible assets","options3":"fixed assets","options4":"current assets","qsn":" are non-monetary assets which are not physical and therefore cannot be sensed or physically measured","qsnNumber":"309"},{"correctAns":"4","explaination":"","mark":"2","options1":"ordinary items","options2":"exceptional items","options3":"special items","options4":"extraordinary items","qsn":" are like special items, but they must be both unusual in nature and rare in occurrence in order to qualify","qsnNumber":"310"},{"correctAns":"1","explaination":"","mark":"2","options1":"accrued liabilities","options2":"deferred liabilities","options3":"incurred liabilities","options4":"prepaid liabilities","qsn":" are liabilities which have been incurred but not yet paid or categorized as accounts payable","qsnNumber":"311"},{"correctAns":"3","explaination":"","mark":"2","options1":"notes payable","options2":"dividends payable","options3":"accounts payable","options4":"#","qsn":" are liabilities incurred within a business’s ordinary activities in the transactions of various products. ","qsnNumber":"312"},{"correctAns":"2","explaination":"","mark":"2","options1":"Donations","options2":"Contributions","options3":"Earnings","options4":"Distributions","qsn":" are important to not-for-profit organizations since they are often the primary source of revenue.","qsnNumber":"313"},{"correctAns":"4","explaination":"","mark":"2","options1":"accrual basis","options2":"cash basis","options3":"general funds","options4":"combining statements","qsn":" are financial statements which serve to combine the information from multiple funds through separate supporting schedules","qsnNumber":"314"},{"correctAns":"2","explaination":"","mark":"2","options1":"outstanding shares","options2":"discontinued operations","options3":"contingent liabilities","options4":"financial statements","qsn":" are contrasted from the firms continuing operations","qsnNumber":"315"},{"correctAns":"4","explaination":"","mark":"2","options1":"assets","options2":"shares","options3":"companies","options4":"contingencies","qsn":" are circumstances which involve possible loss as dependent (contingent) upon the occurrence of future events","qsnNumber":"316"},{"correctAns":"1","explaination":"","mark":"2","options1":"Receivables","options2":"Payables","options3":"Revenue","options4":"Profits","qsn":" are assets of a business founded upon the obligations of others to provide payment to the business.","qsnNumber":"317"},{"correctAns":"4","explaination":"","mark":"2","options1":"companies","options2":"business","options3":"liabilities","options4":"commitments","qsn":" are arrangements where a company agrees and intends to perform some action in the future","qsnNumber":"318"},{"correctAns":"2","explaination":"","mark":"2","options1":"general funds","options2":"interfund transactions","options3":"capital assets","options4":"accrual basis","qsn":" are any transactions in governmental accounting which affect two or more funds","qsnNumber":"319"},{"correctAns":"4","explaination":"","mark":"2","options1":"commonly-controlled parties","options2":"affiliated parties","options3":"third parties","options4":"related parties","qsn":" are any parties who hold some sort of special relationship without any transactions having been made between them","qsnNumber":"320"},{"correctAns":"1","explaination":"","mark":"2","options1":"notes payable","options2":"account payable","options3":"bonds payable","options4":"loan payable","qsn":" are any formal financial instruments in which one party promises unconditionally to pay an amount of money to another party and (sometimes) according to a particular pay schedule","qsnNumber":"321"},{"correctAns":"4","explaination":"","mark":"2","options1":"Net assets","options2":"Current assets ","options3":"Non-current assets","options4":"Long-lived assets","qsn":" are any assets held by not-for-profit organizations intended to remain in use for the long term, such as property and equipment (or assets for the acquisition of property and equipment). ","qsnNumber":"322"},{"correctAns":"1","explaination":"","mark":"2","options1":"retained earnings","options2":"accumulated earnings","options3":"net income","options4":"accumulated deficit","qsn":" are a result of accumulated earnings minus losses and dividends and are considered a resource to use when growing the business","qsnNumber":"323"},{"correctAns":"4","explaination":"","mark":"2","options1":"accrual basis","options2":"governmental funds","options3":"capital assets","options4":"infrastructure assets","qsn":" are a kind of capital assets which are significantly long-lived and stationary in nature","qsnNumber":"324"},{"correctAns":"2","explaination":"","mark":"2","options1":"foreign currency","options2":"local currency","options3":"normal currency","options4":"functional currency","qsn":" applies to the medium of exchange in a particular country","qsnNumber":"325"},{"correctAns":"2","explaination":"","mark":"2","options1":"research","options2":"leasehold","options3":"land","options4":"may","qsn":" and leasehold improvement ","qsnNumber":"326"},{"correctAns":"1","explaination":"","mark":"2","options1":"creditors","options2":"debtors","options3":"investers ","options4":"shareholders","qsn":" acknowledge and report the difference or loss between the fair value of the assets or equity interest received and the reported amount of the receivable plus accrued interest","qsnNumber":"327"},{"correctAns":"2","explaination":"","mark":"2","options1":"Interfund balance","options2":"Fund balance","options3":"Cash balance","options4":"#","qsn":" accounts are the equivalent of equity accounts in governmental accounting, serving as a balancing account rather than denoting the owners’ control or interest. ","qsnNumber":"328"},{"correctAns":"4","explaination":"","mark":"2","options1":"Proprietary funds","options2":"Enterprise funds","options3":"Governmental funds","options4":"Fiduciary funds","qsn":" account for a governmental entity’s responsibilities pertaining to the oversight of agency funds or trust funds for other persons and organizations, both governmental and non-governmental.","qsnNumber":"329"},{"correctAns":"1","explaination":"","mark":"2","options1":"transportation charges","options2":"goods in transit from vendor ","options3":"goods in transit to customer","options4":"goods on consignment","qsn":"  will be included as part of cost of ownership of the inventory if the F.O.B","qsnNumber":"330"},{"correctAns":"4","explaination":"","mark":"2","options1":"contract law","options2":"real property","options3":"property law","options4":"amortization rate","qsn":"  While the same present value amount is used in recording the asset and liability balances at the beginning of the lease term, the balances will be amortized at different rates over the life of the asset or the term of the lease","qsnNumber":"331"},{"correctAns":"2","explaination":"","mark":"2","options1":"cost method","options2":"equity method","options3":"market value","options4":"fair value","qsn":"  When the amount invested equals 20-50% of the outstanding common stock, then the investor has a meaningful influence over the business and the equity method is appropriate","qsnNumber":"332"},{"correctAns":"3","explaination":"","mark":"2","options1":"exceptions","options2":"self-construction","options3":"nonreciprocal transfers","options4":"interest costs","qsn":"  When nonmonetary assets are reassigned to a stockholder or another business, the gain or loss of the fair, appraised, or net book value at the time of transfer must be documented","qsnNumber":"333"},{"correctAns":"1","explaination":"","mark":"2","options1":"self-construction","options2":"interest costs","options3":"nonreciprocal transfers","options4":"exceptions","qsn":" – When an asset is constructed to be used by the business, the costs pertaining to the asset should include costs of material, labor, and overhead. ","qsnNumber":"334"},{"correctAns":"4","explaination":"","mark":"2","options1":"Foreign currency hedges","options2":"Available-for-sale securities ","options3":"#","options4":"Unrecognized firm commitment","qsn":" – This occurs when a derivative instrument or a nonderivative financial instrument is used as a hedge with characteristics depending upon variability in foreign currency exchange rates. It can be considered a fair value hedge if those standards are achieved. ","qsnNumber":"335"},{"correctAns":"1","explaination":"","mark":"2","options1":"par value","options2":"no-par value","options3":"no-par with stated value","options4":"#","qsn":"  This is the value stated on the stock itself","qsnNumber":"336"},{"correctAns":"3","explaination":"","mark":"2","options1":"self-construction","options2":"nonreciprocal transfers","options3":"interest costs","options4":"exceptions","qsn":"  These pertain to interest that is capitalized over the construction period of the asset","qsnNumber":"337"},{"correctAns":"1","explaination":"","mark":"2","options1":"going concern","options2":"social conservative","options3":"peoples party","options4":"liberal conservative","qsn":"  There is no reason or belief that the business is going to liquidate in the near future","qsnNumber":"338"},{"correctAns":"3","explaination":"","mark":"2","options1":"historical cost","options2":"revenue recognition","options3":"conservatism","options4":"matching","qsn":"  The usual approach, if the appropriate accounting application is not certain or if there is conflicting data, is to understate income or net assets","qsnNumber":"339"},{"correctAns":"1","explaination":"","mark":"2","options1":"reevaluation","options2":"evaluation","options3":"valuation","options4":"devaluation ","qsn":"  The usefulness of the asset should be reassessed at each accounting period to ensure that the amortization should continue or whether changes need to be made to reflect any differences in the situation","qsnNumber":"340"},{"correctAns":"4","explaination":"","mark":"2","options1":"General information","options2":"Interim period information","options3":"#","options4":"Reconciliations","qsn":" – The segment figures and the reported corresponding business figures must be reconciled. ","qsnNumber":"341"},{"correctAns":"1","explaination":"","mark":"2","options1":"lifo","options2":"weighted average","options3":"fifo","options4":"moving average","qsn":"  The last inventory items purchased are treated as the first ones removed, in which case the remaining inventory will be valued at the price of inventory purchased earlier","qsnNumber":"342"},{"correctAns":"3","explaination":"","mark":"2","options1":"lifo","options2":"fifo","options3":"weighted average","options4":"moving average","qsn":"  The inventory items are all treated as of equal cost, depending on the quantity and price of inventory items historically purchased","qsnNumber":"343"},{"correctAns":"1","explaination":"","mark":"2","options1":"consistency","options2":"materiality","options3":"full disclosure","options4":"conservatism","qsn":"  The information becomes more useful if it is presented in the same manner time after time","qsnNumber":"344"},{"correctAns":"3","explaination":"","mark":"2","options1":"scrap value","options2":"market value","options3":"residual value","options4":"disposal value","qsn":"  The dollar amount a company expects to receive when it disposes of an asset or the value at the end of the assets useful life to the company","qsnNumber":"345"},{"correctAns":"1","explaination":"","mark":"2","options1":"probable","options2":"remote","options3":"reasonably possible","options4":"#","qsn":"  The contingency loss is most likely to occur","qsnNumber":"346"},{"correctAns":"4","explaination":"","mark":"2","options1":"Reconciliations","options2":"Interim period information","options3":"#","options4":"General information","qsn":" – The business’s reportable segments, with notes on whether or not operating segments have been combined, must be defined by management. The explanation by management should also give details on types of products and services correlating to each reportable segment with revenues. ","qsnNumber":"347"},{"correctAns":"3","explaination":"","mark":"2","options1":"financial capital","options2":"political economy","options3":"economic entity","options4":"economic capital","qsn":"  The business is separate and distinct from the owners","qsnNumber":"348"},{"correctAns":"3","explaination":"","mark":"2","options1":"straight-line depreciation","options2":"impairment","options3":"accelerated depreciation","options4":"#","qsn":"  takes into account that an asset may be more useful or productive early in its life and an asset may become obsolete prior to the end of its useful life, and consequently depreciates the assets more in its earlier years","qsnNumber":"349"},{"correctAns":"1","explaination":"","mark":"2","options1":"exceptions","options2":"nonreciprocal transfers","options3":"self-construction","options4":"interest costs","qsn":"  Occur in the following instances: ","qsnNumber":"350"},{"correctAns":"1","explaination":"","mark":"2","options1":"put option","options2":"swap","options3":"swaption","options4":"call option","qsn":"  is an agreement or contract that gives the right to sell an underlying security at a specified price within a specific time period.","qsnNumber":"351"},{"correctAns":"1","explaination":"","mark":"2","options1":"franchise","options2":"patent","options3":"license","options4":"#","qsn":"  is a right which is given to run a business under the name and regulations of that business in a specific location","qsnNumber":"352"},{"correctAns":"3","explaination":"","mark":"2","options1":"franchise","options2":"license","options3":"patent","options4":"#","qsn":"  is a particular type of right for a product or process that is valuable to the possessor of the right","qsnNumber":"353"},{"correctAns":"1","explaination":"","mark":"2","options1":"materiality","options2":"consistency","options3":"full disclosure","options4":"conservatism","qsn":"  Included information must be sufficiently large to be relevant","qsnNumber":"354"},{"correctAns":"3","explaination":"","mark":"2","options1":"probable","options2":"reasonably possible","options3":"remote","options4":"#","qsn":" – If the loss seems very unlikely to occur, it is considered remote. ","qsnNumber":"355"},{"correctAns":"2","explaination":"","mark":"2","options1":"net income","options2":"cost method","options3":"market value","options4":"fair value","qsn":"  If the amount invested amounts to 20% or less of common stock, giving the corporation negligible influence over the business, then this method should be used","qsnNumber":"356"},{"correctAns":"3","explaination":"","mark":"2","options1":"par value","options2":"no-par with stated value","options3":"no-par value","options4":"#","qsn":" – If a stock is issued without a stated value, then it is a no-par value stock. This allows the issuer of the stock to avert liability consequences when a stock is issued below a stated or par value or at a discount. The legal or stated capital of the business is represented by the stated or assigned payback of all the no-par value stocks. ","qsnNumber":"357"},{"correctAns":"1","explaination":"","mark":"2","options1":"Convertible","options2":"Cumulative","options3":"Callable ","options4":"Participating","qsn":" – Gives the stockholder the choice of exchanging preferred stock for common stock of the same company. ","qsnNumber":"358"},{"correctAns":"3","explaination":"","mark":"2","options1":"preferred stock","options2":"ordinary shares","options3":"common stock","options4":"bonds","qsn":"  gives one part of the remaining ownership in a corporation","qsnNumber":"359"},{"correctAns":"1","explaination":"","mark":"2","options1":"Cumulative","options2":"Convertible","options3":"Callable ","options4":"Participating","qsn":" – Dividends accrue even if not actually paid, and must be paid before common stock dividends. ","qsnNumber":"360"},{"correctAns":"4","explaination":"","mark":"2","options1":"Unrecognized firm commitment","options2":"Foreign currency hedges","options3":"#","options4":"Available-for-sale securities ","qsn":" – Derivative instruments can be utilized as a hedge to debt or equity for these types of securities. ","qsnNumber":"361"},{"correctAns":"1","explaination":"","mark":"2","options1":"current liabilities","options2":"capital assets","options3":"operating activities","options4":"current assets","qsn":"  Debts that must be paid in the short-term, generally within a year","qsnNumber":"362"},{"correctAns":"3","explaination":"","mark":"2","options1":"debenture bonds","options2":"callable bonds","options3":"convertible bonds","options4":"#","qsn":"  are bonds which grant the bondholder the choice of turning bonds into stock","qsnNumber":"363"},{"correctAns":"1","explaination":"","mark":"2","options1":"historical cost","options2":"conservatism","options3":"revenue recognition","options4":"matching","qsn":"  Any assets or liabilities that are acquired by a business are recorded at the time of purchase by the cost or cash equivalent amount defined by an arms-length transaction or a transaction that is between unrelated parties","qsnNumber":"364"},{"correctAns":"4","explaination":"","mark":"2","options1":"capital lease","options2":"finance lease","options3":"#","options4":"operating lease","qsn":" – All leases that do not meet the conditions for a capital lease. 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