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ACC300 Phoenix Principles Of Accounting Final Exam

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ACC 300 Sample Final Exam 1) Which of the following statements is true? A. Publicly traded U.S. companies must provide an annual report to their shareholders only when operating conditions change significantly. B. An unqualified independent auditor’s report must be included in the annual report. C. Notes to the financial statements do not need to be included in the annual report because that information is only for internal users. D. A Management Discussion and Analysis section is required in annual reports to shareholders even when financial results are positive. 2) Notes to the financial statements include which of the following: A. An independent auditors report. B. Explanations of uncertainties. C. Short-form Income Statement D. Subsidiary ledger for Accounts Receivable 3) Which of the following financial statements is divided into major categories of operating, investing, and financing activities? A. The income statement. B. The balance sheet. C. The retained earnings statement. D. The statement of cash flows. 4) If the retained earnings account increases from the beginning of the year to the end of the year, then A. net income is less than dividends. B. a net loss is less than dividends. C. additional investments are less than net losses. D. net income is greater than dividends. 5) If services are rendered on account, then A. assets will decrease. B. liabilities will increase. C. stockholders’ equity will increase. D. liabilities will decrease. 6) An investment by t ...
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