Accounting II Chapter 8 Question Preview (ID: 22386)


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What is the classification of Accumulated Depreciation?
a) Plant Asset
b) Current Asset
c) Liability
d) Operating Expense

What is the classification of Depreciation Expense?
a) Operating Expense
b) Other Expense
c) Current Asset
d) Plant Asset

What is the classification of Gain on Plant Assets?
a) Other Revenue
b) Operating Revenue
c) Current Asset
d) Plant Asset

What is the classification of Loss on Plant Assets?
a) Other Expenses
b) Operating Expenses
c) Liabilities
d) Plant Assets

What is the normal balance of Accumulated Depreciation?
a) Credit
b) Debit
c)
d)

What is the normal balance of Depreciation Expense?
a) Debit
b) Credit
c)
d)

What is the normal balance of Gain on Plant Assets?
a) Credit
b) Debit
c)
d)

What is the normal balance of Loss on Plant Assets?
a) Debit
b) Credit
c)
d)

The original cost of a plant asset minue the accumulated depreciation is called
a) book value of a plant asset
b) depreciation expense of a plant asset
c) salvage value of plant asset
d) useful life of a plant asset

The value of an asset determined by tax authorities for the purpose of calcuating taxes is called
a) assessed value
b) property tax value
c) taxable value
d) mill rate value

The method of depreciation calculated my multiplying the book value at the end of each fiscal period by a constant depreciation rate is
a) declining balance
b) production unit
c) straight line
d) sum of the years digits

The method of depreciation that charges an equal amount of depreciation expense for a plant asset in each year of its useful life is
a) straight line
b) declining balance
c) production unit
d) sum of the years digits

The decrease in value of a plant asset because of the removal of a natural resource is
a) depletion
b) declining balance
c) production unit
d) straight line

The method of depreciation calculated by using fractions based on the number of years of a plant asset's useful life is
a) sum of the years digits
b) declining balance
c) production unit
d) straight line

Land and anything attached to it is called
a) real property
b) depreciable property
c) land improvements
d) personal property

The Going Concern concept states that financial statements are prepared with the expectation that a business will remain in operation indefinitely.
a) True
b) False
c)
d)

Businesses most often use the trade-in price listed by the manufacturer as the estimated salvage value.
a) False
b) True
c)
d)

The gain or loss on a traded asset equals the original coast of the old asset less its accumulated depreciation plus the original cost of the new asset.
a) False
b) True
c)
d)

At the end of the estimated useful life of a plant asset, it should be depreciated down to its original cost.
a) False
b) True
c)
d)

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