FINAL EXAM EXPENSE, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, OPERATING EXPENSE   Feb 26, 2014 1129Words 47Views PAGE 1 OF 8 ACC/291 - Final Exam Study Guide   1. Ordinary repairs are expenses

FINAL EXAM EXPENSE, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, OPERATING EXPENSE   Feb 26, 2014 1129Words 47Views PAGE 1 OF 8 ACC/291 - Final Exam Study Guide   1. Ordinary repairs are expenses

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FINAL EXAM EXPENSE, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, OPERATING EXPENSE

 

Feb 26, 2014 1129Words 47Views

PAGE 1 OF 8

ACC/291 - Final Exam Study Guide

 

1. Ordinary repairs are expenses to keep a plant asset functioning properly:

 

Revenue expenditures

 

Explanation: Revenue expenditure is an ongoing cost to maintain the operational efficiency of an asset.

 

2. Percentage of receivables method:

Estimated uncollectible accounts = $15,000.

Allowance for Doubtful Accounts = $3,000

What is the amount of bad debts expense?

 

$12,000

 

Explanation: This entry simply requires you to subtract 3,000 from the 15,000 in estimated uncollectable accounts.

 

3. What is true about intangible assets?

 

They should be reported with a separate classification on the balance sheet

 

Explanation: Intangible assets should be organized into its own distinct group on the balance sheet.

 

4. Intangible assets are the rights and privileges from assets