Classification of payment of cash dividend


Question 1: The 3 sections of the statement of cash flows are?

A.    Operating, Investing and Analyzing
B.    Operating, Investing and Financing
C.    Financing, Investing and Assets
D.    Assets, Liabilities and Owners Equity

Question 2: The payment of cash dividend would be classified in what section of the cash flow?

A.    Financing
B.    Operating
C.    Investing
D.    Assets

Question 3: Based on the following information, what is the Net Income for the period?

Selling and administrative expense. . . . . . $ 50,000
Depreciation expense . . . . . . . . . . . . . . . .  80,000
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . .400,000
Interest expense . . . . . . . . . . . . . . . . . . . . 30,000
Cost of goods sold . . . . . . . . . . . . . . . . . . 150,000
Taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . .18,550

A.    $121,450
B.    $72,000
C.    $71,450
D.    $51,450

Question 4: Usually, firms with high price/earnings ratios are ____________ firms.

A.    Declining
B.    Mature
C.    Growth
D.    None of the Above

Question 5: Short-term financing for a business firm includes:

A.    Bonds
B.    Stockholders Equity
C.    Mortgages
D.    Accounts Payable

Question 6: Trend analysis allows a firm to compare its performance to:

A.    Other firms in the industry
B.    Other time periods within the firm
C.    Other industries
D.    None of the above

Question 7: Ratio analysis allows a firm to compare its performance to:

A.    Other firms in the industry
B.    Other time periods within the firm
C.    Other industries
D.    None of the above

Question 8: Which of the following is an example of a profitability ratio?

A.    Quick Ratio
B.    Average Collection Period
C.    Return on Equity
D.    Times Interest Earned

Question 9: If a firm's debt ratio is 55%, this means ______ of the firm's assets are financed by equity financing

A.    55%
B.    50%
C.    45%
D.    Not enough information to answer the question

Question 10: The Cash Budget is used for what purpose?

A.    To plan for monthly financing needs
B.    To calculate how much the company is worth
C.    To determine monthly bonuses
D.    To plan for monthly operating needs

Question 11: Mo and Chris' Sporting Goods, Inc., borrows $14,500 for 20 days at 12 percent interest. What is the dollar cost of the loan?

Use the formula:
Dollar cost of loan = Amount Borrowed x interest rate x Days loan in outstanding
____________________
Days in the year (360)

A.    $97.15
B.    $98.00
C.    $125.16
D.    $148.50

Question 12: Who will win the NFL Superbowl this year?

A.    Dallas Cowboys
B.    Americas Team
C.    DABoyz
D.    The Cowgirls

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Accounting Basics: Classification of payment of cash dividend
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