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Managerial Accounting 13e Carl Warren James M Reeve Jonathan Duchac
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Managerial Accounting 13e Carl Warren James M Reeve Jonathan Duchac

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Información del documento

  • 30 de diciembre de 2023
  • 1014
  • 2021/2022
  • Examen
  • Preguntas y respuestas

Temas

  • complete test bank
  • 13th edition
  • managerial accounting 13e carl warren james m reev
  • test bank

Escuela, estudio y materia

  • Managerial Accounting
  • Managerial Accounting
  • Managerial Accounting
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,CHAPTER 14(13) – STATEMENT OF CASH FLOWS
1. The statement of cash flows is not one of the basic financial statements.
a. True
b. False

ANSWER: False
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

2. Cash, as the term is used for the statement of cash flows, could indicate either cash or cash equivalents.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

3. The statement of cash flows is an optional financial statement.
a. True
b. False

ANSWER: False
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
ACCT.AICPA.FN.04 – Reporting
BUSPROG: Analytic

4. The statement of cash flows shows the effects on cash of a company's operating, investing, and financing activities.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic




© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

,Chapter 14 - Statement of Cash Flows
5. The statement of cash flows reports a firm's major sources of cash receipts and major uses of cash for a period of
time.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

6. Cash flows from operating activities, as part of the statement of cash flows, include cash transactions that enter into
the determination of net income.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

7. To arrive at cash flows from operations, it is necessary to convert the income statement from an accrual basis to the
cash basis of accounting.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

8. Cash flows from investing activities, as part of the statement of cash flows, would include any receipts from the
sale of land.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic



© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

, Chapter 14 - Statement of Cash Flows
9. Cash flows from financing activities, as part of the statement of cash flows, would include any payments for
dividends.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

10. Cash flows from investing activities, as part of the statement of cash flows, would include any payments for the
purchase of treasury stock.
a. True
b. False

ANSWER: False
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

11. Cash flows from investing activities, as part of the statement of cash flows, would include any receipts from the
issuance of bonds payable.
a. True
b. False

ANSWER: False
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic

12. There are two alternatives to reporting cash flows from operating activities in the statement of cash flows: (1) the
direct method and (2) the indirect method.
a. True
b. False

ANSWER: True
DIFFICULTY: Easy
Bloom's: Remembering
LEARNING OBJECTIVES: FNMN.WARD.16.14-01 - LO: 14-01
ACCREDITING STANDARDS: ACCT.ACBSP.APC.24 - Statement of Cash Flows
ACCT.AICPA.FN.03 – Measurement
BUSPROG: Analytic



© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

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