Preparing a pro forma statement


Question 1: Increasing an asset is a

a) debit
b) credit

Question 2: What are the four basic categories of financial ratios?

Question 3: Assets = Owner's Equity + ______________

Question 4: __________ provides a financial summary of firms' operating results during a specified period.

Question 5: __________ presents a summary statement of the firm's financial position at a given point in time.

Question 6: The Statement of Cash flows provides insight into firm's ____________, investment and __________ cash flows.

Question 7: Price/Earnings Ratio is calculated by

a) Par Value/Net Income
b) Market Price/Earnings per Share
c) Market Price/Net Income
d) Par Value/Earnings per Share

Question 8: A Cash Budget

a) contains investing activities
b) is a pro forma statement
c) is planned inflows and outflows of cash

Question 9: Treasury Stock is

a) shares repurchased by firm
b) shares with no voting rights
c) shares owned by small group of owners

Question 10: An example of the over the counter exchange is

a) NASDAQ
b) NYSE
c) AMEX
d) Chicago Stock Exchange

Question 11: Which input is not required for preparing a pro forma statement

a) financial statements for preceding year
b) sales forecast for coming year
c) cash budget

Question 12: Primary Market represents

a) a financial market where preowned securities are traded
b) a financial market where new securities are traded
c) short term funds

Question 13: Operating budgets start with

a) operating expense budget
b) financial statements
c) sales budget

Question 14: Liquidity Risk relates to

a) unfavorable change in tax law
b) issuer not paying debt
c) ease of conversion to cash
d) longer maturity

Question 15: Which is not a benefit of budgeting

a) motivated employees
b) promotes coordination and communication
c) planning
d) provide raises for employees

Question 16: Preferred Stock does not have

a) voting rights
b) call features
c) conversion features

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Accounting Basics: Preparing a pro forma statement
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