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· Question 13 Solvency ratios measure the short-term ability of the company to pay its maturing obligations. · Question 14 The best definition of assets is the · Question 15 The partnership form of business organization · Question 16 Goods that have been purchased FOB destination but are in transit, should be excluded from a physical count of goods by the buyer. · Question 17 Management may choose any inventory costing method it desires as long as the cost flow assumption chosen is consistent with the physical movement of goods in the company. · Question 18 Which of the following would not be classified as a long-term liability? · Question 19 The economic resources that are owned by a business are called stockholders‘ equity. · Question 20 An advantage of using the periodic inventory system is that it requires less record keeping than the perpetual inventory system. · Question 21 The revenue recognition principle dictates that revenue be recognized in the accounting period in which the performance obligation is satisfied. · Question 22 Lankston Company began the year by issuing $90,000 of common stock for cash. The company recorded revenues of $825,000, expenses of $720,000, and paid dividends of $45,000. What was Lankston‘s net income for the year? · Question 23 The multiple-step income statement is considered more useful than the single-step income statement because it highlights the components of net income. · Question 24 Use the following data to calculate the current ratio. Carne Auto Supplies Balance Sheet December 31, 2014