
Tutorial 3
Authored by H S
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University
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5 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
I purchased an administrative building for 100,000€ and paid for it through a loan. Which accounts are impacted as of date where I have not paid anything to the bank?
Cash & PPE
Loan Payable & Cash
PPE & Loan payable
Inventory & Loan payable
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which T-Accounts do not follow the “general rule” of Shareholder Equity Accounts?
There are no such accounts
Allowance for Uncollectible Accounts & Accumulated Depreciation
Retained Earnings & Revenue
Expenses & Dividends
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Which of these amounts build the basis for tax calculation?
EBT
EBIT
Net Income
Gross Profit
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
I have borrowed money in the form of a bond, which was issued to a customer. The principal of the bond is 120,000€ and the bond has a lifetime of 5 Years. The coupon rate of the bond is 10%. If the bond was issued on 01.01.2023, what is my interest expense in March 2023?
12,000€
1,000€
3,000€
2,400€
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The original price of the inventory I want to purchase is 200,000€. Since I have known the supplier for a long time, they have decided to issue a 5% discount. I accept this discount and take the inventory back to the firm. By what amount has my inventory gone up?
200,000€
(190,000€)
190,000€
10,000€
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