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REAL EXIT EXAMS WITH CORRECT ANSWERS AND QUESTIONS VERIFIED 2024/2025
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Examples of public gatherings that may need place of assembly safety personnel - ANSWER Cabarets, indoor skating rinks, bowling alleys, museums, dance halls, movie theaters, tv studios admitting an audience, sports arenas, circuses, stadiums, performing arts theaters, passenger terminals, etc. Wh...

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  • 9 de agosto de 2024
  • 4
  • 2024/2025
  • Examen
  • Preguntas y respuestas

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  • real exit exams with correct answers and question
  • real exit exams with correct answers and questio
  • real exit exams with correct answers and questio

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Financial Accounting
2024/2025

Tom's Grocery purchased 5 new cash registers for their new store and they paid $2,400 each for
a total of $12,000 on August 1, 2013, the day they were delivered. The cash registers are
expected to have useful lives of 5 years and they are not expected to have any salvage value.
Tom's Grocery uses straight-line depreciation. The cash registers were recorded as long-lived
assets at the time of the purchase and now Tom's needs to make an entry showing the expense
related to these cash registers up to December 31, 2013. - ANSWER ✓✓✓The depreciable value
of the cash registers is $12,000 and they have an estimated useful life of 5 years (or 60 months),
so the monthly depreciation would be $200 per month ($12,). To recognize the 5
months' worth of depreciation ($200 per month * 5 months = $1,000) at 12/31/13, the company
would record a debit to Depreciation (an expense, part of owners' equity) for $1,000 and a credit
to Accumulated Depreciation (a contra-asset, part of assets) for $1,000.



Which of the following is a common finding in looking at statement of cash flows of a startup
company? - ANSWER ✓✓✓A significant positive cash flow from financing activities



Company A estimates that it needs 30% of sales in net working capital. In year 1, sales were $1
million and in year 2, sales were $2 million. Associated with the change in net working capital
from year 1 to year 2 is a cash: - ANSWER ✓✓✓outflow of $300,000. The company would need
to make a cash investment (outflow) of $300,000 to increase their net working capital from the
$300,000 needed to support $1 million of sales to the $600,000 needed to support $2 million of
sales.



All You Need To Know (AYNTK) magazine received $60,000 cash in annual subscriptions in
December 2013. AYNTK is a monthly publication and all of these subscriptions commence in
January 2014. What entry should AYNTK make on December 31, 2013 to record the payments
received for these subscriptions? - ANSWER ✓✓✓debit Cash for $60,000 as the company now
has the cash, and credit Deferred Revenue for $60,000 as the company now has the obligation

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