Uniform Certified Public Accountant Examination: Selected questions and unofficial answers indexed to content specification outline
American Institute of Certified Public Accountants, 1985 - Accounting
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25 minutes accepted accounting principles accounts receivable accrued Additional paid-in capital adjusted amortization assets auditor auditor's report balance sheet basis bonds business combination capital lease carrying amount cash client common stock Company consolidated Corp Corp.'s corporation Debit debt Decrease deduction depreciation discount dividends doubtful accounts earnings per share effect employees ended December 31 entity's equipment Estimated time 15 face amount factory overhead fair value federal income tax financial statements fund balance gain included income statement Increase incurred internal accounting control internal control inventory investment invoice issued January July June 30 liability long-term loss machine marketable equity securities ments method noncurrent Number 5 Estimated operations outstanding paid partnership payments period preferred stock present value profit purchase recorded Required Retained earnings revenue sample sold stockholders tax rate tax return taxable income tion Total transactions treasury stock uncollectible year-end Yes Yes