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CSUF ACCT 201A (Hoffman) Final and Practice Exam Study Guide
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DownloadWhat is the accounting equation?
Omdraaien
The accounting equation is Assets = Liabilities + Equity.
What are the three main financial statements?
Omdraaien
The three main financial statements are the Balance Sheet, Income Statement, and Cash Flow Statement.
What is the purpose of the balance sheet?
Omdraaien
The purpose of the balance sheet is to provide a snapshot of a companys financial position at a specific point in time, showing assets, liabilities, and equity.
How do you calculate net income?
Omdraaien
Net income is calculated as Revenues - Expenses.
What is accrual accounting?
Omdraaien
Accrual accounting is an accounting method where revenue and expenses are recorded when they are earned or incurred, regardless of when cash is exchanged.
What is the difference between accounts payable and accounts receivable?
Omdraaien
Accounts payable are amounts a company owes to suppliers, while accounts receivable are amounts owed to the company by customers.
What is depreciation?
Omdraaien
Depreciation is the allocation of the cost of a tangible asset over its useful life.
Explain the concept of double-entry accounting.
Omdraaien
Double-entry accounting is a system where every transaction affects at least two accounts, with debits equaling credits, ensuring the accounting equation remains balanced.
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What is the accounting equation?
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The accounting equation is Assets = Liabilities + Equity.
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Vraag:
What are the three main financial statements?
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The three main financial statements are the Balance Sheet, Income Statement, and Cash Flow Statement.
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What is the purpose of the balance sheet?
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The purpose of the balance sheet is to provide a snapshot of a companys financial position at a specific point in time, showing assets, liabilities, and equity.
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How do you calculate net income?
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Net income is calculated as Revenues - Expenses.
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Vraag:
What is accrual accounting?
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Accrual accounting is an accounting method where revenue and expenses are recorded when they are earned or incurred, regardless of when cash is exchanged.
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Vraag:
What is the difference between accounts payable and accounts receivable?
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Accounts payable are amounts a company owes to suppliers, while accounts receivable are amounts owed to the company by customers.
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Vraag:
What is depreciation?
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Depreciation is the allocation of the cost of a tangible asset over its useful life.
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Vraag:
Explain the concept of double-entry accounting.
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Double-entry accounting is a system where every transaction affects at least two accounts, with debits equaling credits, ensuring the accounting equation remains balanced.
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This study guide is designed to help you prepare for the CSUF ACCT 201A courses final and practice exams, taught by Professor Hoffman. It includes 64 questions and answers that cover key accounting principles, concepts, and calculations you are expected to know. Use these questions to test your knowledge and identify areas where you may need further review.
Aantal
64 oefenvragen
Taal
English
Gemaakt op
10-08-2025
Opleiding
Bekijk alle 64 oefenvragen
-
What is the accounting equation?
The accounting equation is Assets = Liabilities + Equity. -
What are the three main financial statements?
The three main financial statements are the Balance Sheet, Income Statement, and Cash Flow Statement. -
What is the purpose of the balance sheet?
The purpose of the balance sheet is to provide a snapshot of a companys financial position at a specific point in time, showing assets, liabilities, and equity. -
How do you calculate net income?
Net income is calculated as Revenues - Expenses. -
What is accrual accounting?
Accrual accounting is an accounting method where revenue and expenses are recorded when they are earned or incurred, regardless of when cash is exchanged. -
What is the difference between accounts payable and accounts receivable?
Accounts payable are amounts a company owes to suppliers, while accounts receivable are amounts owed to the company by customers. -
What is depreciation?
Depreciation is the allocation of the cost of a tangible asset over its useful life. -
Explain the concept of double-entry accounting.
Double-entry accounting is a system where every transaction affects at least two accounts, with debits equaling credits, ensuring the accounting equation remains balanced. -
What is a journal entry?
-
How is the cost of goods sold calculated?
-
What is a trial balance?
-
Define liquidity.
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What is the difference between a current and a non-current asset?
-
What is the purpose of the income statement?
-
Explain the matching principle.
-
What is a ledger?
-
How do you calculate the current ratio?
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What is the purpose of the cash flow statement?
-
Define equity.
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What is a fiscal year?
-
Explain the concept of materiality.
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What is a contingent liability?
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What is the purpose of adjusting entries?
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How is retained earnings calculated?
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What is the difference between a debit and a credit?
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Define the term going concern.
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What is a capital lease?
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Explain the concept of revenue recognition.
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What is a contra account?
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How do you calculate gross profit?
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What is the difference between a perpetual and a periodic inventory system?
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Define the term amortization.
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What is the purpose of a bank reconciliation?
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Explain the concept of conservatism in accounting.
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What is a deferred revenue?
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How do you calculate earnings per share (EPS)?
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What is the purpose of the statement of retained earnings?
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Define the term intangible asset.
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What is the difference between variable and fixed costs?
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Explain the concept of a subsidiary ledger.
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What is a petty cash fund?
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How do you calculate the debt-to-equity ratio?
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What is the purpose of an audit?
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Define the term working capital.
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What is a bond?
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Explain the concept of historical cost.
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What is the difference between a direct and an indirect method for the cash flow statement?
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How do you calculate return on assets (ROA)?
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What is a contingent asset?
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Define the term capital expenditure.
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What is the difference between a capital and an operating lease?
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Explain the concept of present value.
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What is goodwill?
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How do you calculate the quick ratio?
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What is the purpose of the notes to the financial statements?
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Define the term impairment.
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What is a provision?
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Explain the concept of fair value.
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What is a dividend?
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How do you calculate the price-to-earnings (P/E) ratio?
-
What is the purpose of financial ratios?
-
Define the term leasehold improvement.
-
What is the difference between a primary and a secondary market?
-
Explain the concept of time value of money.
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