ACC 421 Experience Tradition/uophelp.com ACC 421 Experience Tradition/uophelp.com | Page 14

25. The adjusted balance for officers' compensation expense for the year ended December 31, 2004 should be: 26. According to ASC Topic 820, which level has the lowest priority for valuation purposes? 27. The FASB’s conceptual framework classifies gains and losses based on whether they are related to an entity’s major ongoing or central operations. These gains or losses may be classified as 28. Which of the following assumptions means that money is the common denominator of economic activity and provides an appropriate basis for accounting measurement and analysis? 29. A company received royalties from the assignment of patents to other enterprises. In the period in which the royalties are earned, the royalties should be? 30. According to the FASB Conceptual Framework, which of the following situations violates the concept of faithful representation? 31. The company's cash-basis consulting revenue is what amount? 32. What was the total amount of insurance premiums paid by East during 2005? 33. Under Statement of Financial Accounting Concepts 8, which of the following does not interact with both relevance and faithful representation to contribute to the usefulness of information? 34. According to the FASB Conceptual Framework, predictive value is an ingredient of 35. In its Income Statement for the year ended March 31, 2002, what amount should Zach report as commission expense? 36. According to ASC Topic 820, the fair value of an asset should be based upon 37. Deb Co. records all sales using the installment method of accounting. Installment sales contracts call for 36 equal monthly cash payments. According to the FASB’s conceptual framework, the amount of deferred gross profit relating to collections 12 months beyond the balance sheet date should be reported in the 38. Recognizing depletion expense is an example of the accounting process of 39. On November 1, 2005, Key Co. paid $3,600 to renew its insurance policy for three years. At December 31, 2005, Key's