Human Resource Essay

381 words - 2 pages

1. The proprietorship form of business organization
b. generally receives favorable tax treatment relative to a corporation.

2. A business organized as a corporation
c. is owned by its stockholders.

3. The partnership form of business organization
c. enjoys an unlimited life.

4. Which of the following is not one of the three forms of business organization?
d. investors.

5. Most business enterprises in the United States are
a. proprietorships and partnerships.

6. In a classified balance sheet, assets are usually classified as:
c. current assets; long-term investments; tangible assets; and intangible assets.
...view middle of the document...

Current maturities of long-term debt

11. Which of the following is not a current liability?
d. Bonds payable

12. Earnings per share are calculated by dividing

b. net income less preferred stock dividends) by average common shares outstanding.

13. Dividends appear on
a. the retained earnings statement only.

14. Issuing new shares of common stock will

c. increase common stock.

15. Which of the following is a measure of liquidity?
a. Working capital

16. Current assets divided by current liabilities is known as the
b.current ratio.

17. Generally accepted accounting principles
c. are accounting rules that are recognized as a general guide for financial reporting.

18. The agency of the United States Government that oversees the U.S. financial markets is the
b. Security Exchange Commission

19. What organization issues U.S. accounting standards?
d. Financial Accounting Standards Board.

20. Which one of the following is not a qualitative characteristic of useful accounting information?
C Conservatism

21. All of the following are characteristics of accounting information except
D Flexibility.

22. Qualitative characteristics associated with reliable accounting information are
d. relevance, faithful representation, and verifiable

23. Debits

c. increase assets and decrease liabilities.

24. The left side of an account is

c. the debit side.

25. The right side of an account

d. is the credit side

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