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1). The statement of cash flows is used for _____. 2) Nonoperating items on the income statement _____. 3) The difference between a single-step and multiple-step income statement is that a single-step income statement _____. 4) Which one of the following statements is true? 5) The _____ accounting convention uses the acquisition cost minus depreciation in valuing an asset on the balance sheet. 6) A new corporation issuing a common, no-par value stock for cash would include a journal entry a debit to _____. 7) Which type of organization would most likely have work-in-process inventory? 8) _____ is a measure of income or profit divided by the investment required to obtain that income or profit. 9) The following information is available for the Peter Company: The return on sales is _____. 10) The following information is available for the Peter Company: The return on sales is _____. 11) Company A’s revenues are $300 on invested capital of $240. Expenses are currently 70% of sales. If Angelo Company can reduce its capital investment by 20% in Company A, return on investment will be _____. 12) When the variable costing method is used, fixed factory overhead appears on the income statement as a _____. 13) In absorption costing, costs are separated into the major categories of _____. 14) _____ is another term for variable costing. 15) Budgeted service department cost rates protects the user departments from _____. 16) _____ is an example of the external financial-reporting purpose of the cost management systems. ACC 561 final exam 17) The level of sales at which revenues equal expenses and net income is zero is called the _____. 18) Output measures of both resources and activities are _____. 19) The break-even point is where _____. 20) _____ budgeting is when budgets are formulated with the active participation of all affected employees. 21) _____ is the logical integration of management accounting tools to gather and report data and to evaluate performance. 22) _____ are components of a master budget. 23) An important factor considered by sales forecasters is _____. 24) _____ models are mathematical models of the master budget that can react to any set of assumptions about sales, costs, and product mix. 25) Which of the following is an objective of budgeting? 26) An organization’s budget program should be used 27) The activity-based costing may reveal _________, whereas traditional costing cannot. 28) _____ is a method of approximating cost functions. 29) In relation to a cost function, the term reliability refers to _____. 30) One of the simplest methods to measure a linear cost function from past data is the _____.

1). The statement of cash flows is used for _____.

2) Nonoperating items on the income statement _____.

3) The difference between a single-step and multiple-step income statement is that a single-step income statement _____.

4) Which one of the following statements is true?

5) The _____ accounting convention uses the acquisition cost minus depreciation in valuing an asset on the balance sheet.

6) A new corporation issuing a common, no-par value stock for cash would include a journal entry a debit to _____.

7) Which type of organization would most likely have work-in-process inventory?

8) _____ is a measure of income or profit divided by the investment required to obtain that income or profit.

9) The following information is available for the Peter Company: The return on sales is _____.

10) The following information is available for the Peter Company: The return on sales is _____.

11) Company A’s revenues are $300 on invested capital of $240. Expenses are currently 70% of sales. If Angelo Company can reduce its capital investment by 20% in Company A, return on investment will be _____.

12) When the variable costing method is used, fixed factory overhead appears on the income statement as a _____.

13) In absorption costing, costs are separated into the major categories of _____.

14) _____ is another term for variable costing.

15) Budgeted service department cost rates protects the user departments from _____.

16) _____ is an example of the external financial-reporting purpose of the cost management systems. ACC 561 final exam

17) The level of sales at which revenues equal expenses and net income is zero is called the _____.

18) Output measures of both resources and activities are _____.

19) The break-even point is where _____.

20) _____ budgeting is when budgets are formulated with the active participation of all affected employees.

21) _____ is the logical integration of management accounting tools to gather and report data and to evaluate performance.

22) _____ are components of a master budget.

23) An important factor considered by sales forecasters is _____.

24) _____ models are mathematical models of the master budget that can react to any set of assumptions about sales, costs, and product mix.

25) Which of the following is an objective of budgeting?

26) An organization’s budget program should be used

27) The activity-based costing may reveal _________, whereas traditional costing cannot.

28) _____ is a method of approximating cost functions.

29) In relation to a cost function, the term reliability refers to _____.

30) One of the simplest methods to measure a linear cost function from past data is the _____.

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