ACAMS Practice Questions
Accounting Cycle and Classifying Accounts
Accounting for Merchandising Activities
Accounting for Pensions
Accounting Information Systems
Activity Based Costing
Adjusting Accounts for Financial Statements
Advertising and Public Relations
Analysis and Forecasting Techniques
Analyzing and Recording Transactions
Auditing and Attestation
Bonds and Long Term Notes Payable
Business Organisations and Environment
Business Process Performance
California Real Estate
Capital Budgeting and Managerial Decisions
Changes in Accounting Principles
Changing Marketing Environment
Consolidated Financial Statements
Cost Accumulation Systems
Cost Allocation Techniques
Cost and Managerial Accounting
Cost of Capital
Cost Terms and Classifications
Currency Exchange Rates
Customer Relationships and Value
CVP Analysis and Marginal Analysis
Derivative Instruments and Hedging Activities
Dividends, Shares, and Income
Ethical and Professional Standards
Ethics and Social Responsibility
Ethics for Management Accountants
Federal Securities Acts
Financial Decision Making
Financial Markets and Securities Offerings
Financial Statements and Accounting Transactions
Flexible Budgets and Standard Costs
Florida Real Estate MCQs
Fundamental Accounting Principles
Global Marketing and World Trade
Governmental Accounting State and Local
Human Resource Management
Insurance and Risk Management
Integrated Marketing Communications and Direct Marketing
Interactive Marketing and Electronic Commerce
Internal Auditing and Systems Controls
Internal Control and Cash
Investment Risk and Portfolio Management
Job Order Costing
Long Term Investment
Long Term Securities
Management and Cost Accounting
Managerial Accounting Concepts and Principles
Managing Products and Brands
Market Segmentation Targeting and Positioning
Marketing and Corporate Strategies
Marketing Channels and Wholesaling
Master Budgets and Planning
Mergers and Acquisitions
Not For Profit Accounting
Organization and Operation of Corporations
Organizational Markets and Buyer Behaviour
Personal Selling and Sales Management
Principles and Practices of Management
Production and Operations Management
Profitability Analysis and Analytical Issues
Property Plant and Equipment
Reporting and Analyzing Cash Flows
Responsibility Accounting and Performance Measures
Risk and Procedures for Control
Short Term Financing
Short Term Investment
Standard Costs and Variance Analysis
Statement of Cash Flow
Statement of Comprehensive Income
Statement of Financial Position
Strategic Marketing Process
Supply Chain and Logistics Management
System Analysis and Design
Texas Real Estate
Total Quality Management
Bonds and Long Term Notes Payable
Bonds and Long Term Notes Payable MCQs
A bond issued and supported only by the general credit standing of the issuing corporation is called a(an):
Which of the following statements is not true?
every bond has a face amount
every bond has a maturity date
every bond has a bond rate of interest
every bond is a coupon bond
Which is a disadvantage of bonds?
interest on bonds is tax deductible
bonds can increase return on equity
bonds require payment of periodic interest and maturity value
bonds do not affect shareholder control
Which type of bond gives the issuing corporation the option of retiring the bond, at a predetermined price, prior to the maturity date of the bond?
Which is not true of bonds sold at a discount?
the bond carrying amount gets larger each year
the Discount on Bonds Payable account gets smaller each year
at maturity, the face value and carrying amount will be equal
the balance of Bonds Payable account will get larger each year
When $100,000 of 5% annual interest, 10-year bonds are sold at 98 (98.0%), the total interest expense on the bonds will be:
When $100,000 of 5% semiannual interest, 10-year bonds are sold at 98 (98.0%), the amount of periodic bond discount using the straight-line method of ...
$100,000 of 5% annual interest, 10-year bonds were sold at 98 (98.0%) when the market rate of interest was 6%. The amount of periodic bond discount us...
When $100,000 of 5% annual interest, 10-year bonds are sold at 103.5 (103.50%), the total interest expense on the bonds will be:
$100,000 of 8% annual interest, 10-year bonds were sold at 105.5 (105.50%) when the market rate of interest was 7%. The amount of periodic bond premiu...
Bonds with a par value of $100,000, which pay 9% annual interest and pay interest on June 30 and December 31, were sold on July 31 at par value. What ...
Selected accounts of the corporation had the following balances: Bonds Payable $200,000 Discount on Bonds Payable 3,000 The corporation r...
gain on retirement of $2,000
gain on retirement of $1,000
loss on retirement of $3,000
loss on retirement of $5,000
Ten-year bonds with a par value of $100,000, 8% annual interest, were sold for $106,000 on September 30, when the market rate of interest was 7%. The ...
debit to Interest Payable for $2,000
credit to Interest Payable for $1,850
debit to Premium on Bonds Payable for $150
debit to Bond Interest Expense of $1,850
When $500,000 of 10-year, 10% bonds that pay interest semiannually are sold when the market rate of interest is 14%, which of the following lines desc...
(Pv of 5% x $500,000) + (Pv of 5% x $50,000) = bond selling price
(Pva of 14% x $500,000) + (Pv of 7% x $50,000) = bond selling price
(Pv of 7% x $500,000) + (Pva of 10% x $50,000) = bond selling price
(Pv of 7% x $500,000) + (Pva of 7% x $25,000) = bond selling price
$100,000 bonds with a carrying value of $103,600 were retired at a call price of $101,000. The journal entry to retire the bonds would include a:
credit to Cash for $101,000
debit to Bonds Payable for $101,000
credit to Gain on Retirement of Bonds for $3,600
debit to Premium on Bonds Payable for $2,600
Ignacious Construction purchased a tractor by issuing a 5-year non-interest-bearing note for $100,000 when the market rate of interest was 10%. The no...
Lack-Luster Corporation borrowed money by issuing a $100,000 installment note payable that required $10,000 annual payments, plus interest of 12% on t...
A $40,000 installment note requires the borrower to repay the note with five (5) annual payments of equal amounts of principal plus 8% accrued interes...
A $40,000 installment note requires the borrower to repay the note with five (5) equal payments of principal and 8% interest on the unpaid balance. Ea...
The legal agreement that offers protection to a lender by giving the lender the right to be paid from the cash proceeds from the sale of specified ass...
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