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Multiple-Choice Questions 1. At the end of the fiscal year, before the accounts

ID: 2431932 • Letter: M

Question



Multiple-Choice Questions 1. At the end of the fiscal year, before the accounts are adjusted, Accounts Receivable has a balance of $200,000 and Allowance for Doubtful Accounts has a credit balance of $2,500. If the estimate of uncollectible accounts determined by aging the receivables is $8,500, the amount of bad debt expense is: A. $2,500 B. $6,000 C. $8,500 D. $11,000 2. At the end of the fiscal year, Accounts Receivable has a balance of $100,000 and Allow- ance for Doubtful Accounts has a balance of $7,000. The expected net realizable value of the accounts receivable is: C. $100,000 D. $107,000 A. $7,000 B. $93,000 3, what is the maturity value of a 90-day, 12% note for $10,000? A. $8,800 B. $10,000 C. $10,300 D. $11,200 4. What is the due date of a $12,000, 00-day, 8% note receivable dated August 5? A. October 31 B. November 2 C. November 3 D. November 4

Explanation / Answer

Question 1: The answer is B

a. Estimated Uncollectible amounts at the end of the fiscal year = $8,500

b. Balance in allowance for Doubtful accounts = $2,500

Baddebt expense need to recognize (a -b) = $6,000

Question 2: The answer is B

a. Accounts receivable balance = $100,000

b. Allowance for double accounts balnce = $7,000

Net realizable value of the accounts receivable (a -b) = $93,000

Question 3: The answer is C

a. Principle value = $10,000

b. Interest for 90 days @12% per annum = $10,000 x 12% x (90/360) = $300

Maturity value = (a + b) = $10,000 + $300 = $10,300

Question 4: The answer is

Total days = 90 days

No .of days in august from august 5 = 27 days

No. of days in septemeber = 30 days

No.of days in october = 31 days

No. of days in november = 02 days

The due date Novemeber 3