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10. The gains and losses on the sale of equipment under the direct method would

ID: 2585421 • Letter: 1

Question

10. The gains and losses on the sale of equipment under the direct method would be reported:

A.

in the investing section of the cash flow statement.

B.

in the financing section of the cash flow statement.

C.

in the operating section of the cash flow statement.

D.

they are not reported on the cash flow statement.

11. Woods, Inc. reported Net Sales of $326,000, Cost of Goods Sold of $188,600, Operating Expenses of $59,900, and Income Tax Expense of $9300. Woods' net income percentage was: (Round your final answer to two decimal places, X.XX%.)

A.

23.77%.

B.

57.85%.

C.

20.92%.

D.

42.15%.

12. The number of shares of stock that a corporation is given the right to sell is called:

A.

issued stock.

B.

authorized stock.

C.

outstanding stock.

D.

capital stock.

13. The purpose of financial analysis is to see how revenue changes over time.

True

False

14. Wolfe Supply Co. sells hiking and other outdoor equipment. It also sells a few trail books and outdoor guides about the area. In their Income Statement, the revenue from the books and guides would probably be recorded as:

A.

operating income.

B.

other income.

C.

other expenses.

D.

extraordinary income.

15. Comparative reports in which each item is expressed as a percentage of a base amount without dollar amounts are called:

A.

horizontal analysis.

B.

comparative financial statements.

C.

commonsize

statements.

D.

cash flow analysis.

16. Which of the following would be considered a contingent liability?

A.

Warranties payable

B.

Federal income tax payable

C.

Pending litigation

D.

Salaries payable

17. Proper classification of liabilities can pose an ethical challenge, since it might be tempting to manipulate them in order to make the business appear more profitable.

True

False

18. A Statement of Cash Flows would NOT disclose:

A.

bonds payable issued.

B.

stock dividends declared.

C.

capital stock issued.

D.

purchase of treasury stock.

19. The 2015 and 2016 balance sheets for Steele Electric showed Cash of $6500 and $8000 respectively, Accounts Receivable of $17,000 and $20,000, respectively, Inventory of $12,500 and $9500, respectively, and Accounts Payable of $4700 and $7700, respectively. Its 2016 Income Statement showed Net Sales of $120,000, Cost of Goods Sold of $59,000, and Net Income of $33,000. The cash conversion cycle for 2016 was: (Assume all Sales are credit sales. Round any intermediary calculations to two decimal places and your final answer to the nearest day.)

A.

27 days.

B.

86 days.

C.

50 days.

D.

68 days.

Explanation / Answer

10. The gains and losses on the sale of equipment under the direct method would be reported:

Answer -

D.

they are not reported on the cash flow statement.

But they are reported in reconciliation Statement

11. Woods, Inc. reported Net Sales of $326,000, Cost of Goods Sold of $188,600, Operating Expenses of $59,900, and Income Tax Expense of $9300. Woods' net income percentage was: (Round your final answer to two decimal places, X.XX%.)

Solution -

Net Sales = $ 326,000

less COGs=   $188,600

Gross Profit= $137,400

less Operating = $59,900

NPBT = $77,500

less Tax = $9300

NPAT = $ 68200

Net Income = Net profit after tax *100

Net Sales

= $ 68200/$ 326000*100

Net Income = 20.92% Answer - C

12. The number of shares of stock that a corporation is given the right to sell is called:

Answer -B.Authorized stock. Because Authorized stock is the maximum number of stock that can be issue legally by company

13. The purpose of financial analysis is to see how revenue changes over time.

Answer - False , the main purpose of financial analysis is to examine the past , current and projected future performance, which will help in making better economic decision .

authorized stock.

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