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Home / Questions / Defining method of accounting: accrual basis, cash basis, and modified cash basis. 1) Th

Defining method of accounting: accrual basis, cash basis, and modified cash basis. 1) Th

 Defining method of accounting: accrual basis, cash basis, and modified cash basis.

 

1) The basis of accounting whereby revenue is recorded when cash is received and expenses are recorded when paid is

A) the cash basis of accounting.

B) the accrual basis of accounting.

C) the current basis of accounting.

D) the matching basis of accounting.

 

2) The method that records expenses when paid and revenue when cash is received, with adjustments for long-term assets, is the

A) cash method.

B) modified cash-basis method.

C) accrual method.

D) modified accrual basis.

 

3) What type of business would not use a modified cash-basis method of accounting?

A) Professional services

B) Accounting services

C) Department store

D) Architects

 

4) With respect to taxation matters, which of the following is TRUE?

A) The accrual method is an approved method.

B) The accrual method is the only approved method.

C) The cash basis is acceptable for bookkeeping purposes, but not for tax purposes.

D) The modified cash basis is acceptable for computing taxable income.

 

5) The method used that records revenue when it is earned and records expenses when they are incurred is the

A) cash method.

B) standard method.

C) accrual method.

D) synoptic method.

 

6) The method that is used when a company has inventory is the

A) cash method.

B) modified cash-basis method.

C) accrual method.

D) modified accrual method.

 

7) When using the modified cash system, which account would not be listed in the chart of accounts?

A) Supplies Expense

B) Accounts Receivable

C) Federal Income Tax Payable

D) Cash

 

8) Net income using the cash basis method equals

A) revenue (earned) plus expenses (incurred).

B) revenue (cash received) plus expenses (paid).

C) revenue (cash received) minus expenses (paid).

D) revenue (earned) minus expenses (incurred).

 

9) To calculate net income using the cash basis, you would

A) subtract expenses (paid) from revenue (cash received).

B) subtract expenses (incurred) from revenue (received).

C) add revenue (earned) and expenses (incurred).

D) add revenue (cash received) and expenses (cash paid).

 

10) Which of the following accounts are treated the same under the modified cash-basis and the accrual basis?

A) Professional Fees

B) Accounts Receivable

C) Equipment

D) Inventory

 

 

 

 

Dec 06 2019 View more View Less

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