Goals Achievement: Chapter Four

If the subtotal amounts in the income statement columns of a worksheet reveal debits in excess of credits, then which is indicated?

net income   Incorrect or    net lossCorrect

 

Which account types are closed at the end of an accounting period?

nominal accounts    Correct or    real accountsIncorrect

 

The post-closing trial balance would consist of which account types?

income statement accounts   Incorrect or    balance sheet accountsCorrect

 

A post-closing trial balance is prepared:

before closing   Incorrect or    after closingCorrect

 

Whether or not a company utilizes reversing entries, identical financial statements should be achieved.

right    Correct or    wrongIncorrect

 

The relevant time period related to the definition of current assets is one year or the operating cycle, whichever is:

longer    Correct or    shorterIncorrect

 

Which should precede the other on a classified balance sheet?

long-term investments   Correct or    property, plant, & equipmentIncorrect

 

If a company has a current ratio of 2, and then pays half of its current liabilities from current assets, the current ratio would become:

3   Correct or    4Incorrect

 

Current assets minus current liabilities is defined as:

working capital    Correct or    current ratioIncorrectIncorrect