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24) In general, consolidated financial statements should be prepared a. when a c

ID: 2389777 • Letter: 2

Question

24) In general, consolidated financial statements should be prepared
a. when a corporation owns more than 50% of the common stock of another company
b. when a corporation owns more than 20% of the common stock of another company
c. whenever the market value of the stock investment is significantly lower than its cost
d. only when a corporation owns 100% of the common stock of another company

26) The equity method of accounting for investments
a. requires the investment be increased by the dividends paid by the investee
b. requires the investment be increased by the reported net income of the investee
c. requires the investment to be reported at its original cost
d. requires a year-end adjustment to revalue the stock to lower of cost or market

27) Financing activities include
a.

acquiring investments.

b.

lending money.

c. issuing debt.
d.

acquiring long-lived assets.


28) Budget preparation is best determined in a top-down managerial approach.
a. true
b. false

29) The responsibility for coordinating the preparation of a master budget should be assigned to the CEO of a firm.
a. true
b. false

Explanation / Answer

24) In general, consolidated financial statements should be prepared
a. when a corporation owns more than 50% of the common stock of another company
b. when a corporation owns more than 20% of the common stock of another company
c. whenever the market value of the stock investment is significantly lower than its cost
d. only when a corporation owns 100% of the common stock of another company

26) The equity method of accounting for investments
a. requires the investment be increased by the dividends paid by the investee
b. requires the investment be increased by the reported net income of the investee
c. requires the investment to be reported at its original cost
d. requires a year-end adjustment to revalue the stock to lower of cost or market

27) Financing activities include
a.

acquiring investments.

b.

lending money.

c. issuing debt.
d.

acquiring long-lived assets.


28) Budget preparation is best determined in a top-down managerial approach.
a. true


29) The responsibility for coordinating the preparation of a master budget should be assigned to the CEO of a firm.

b. false

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