Tuesday, 31 January 2017

ACCT 305 WEEK 2 QUIZ

ACCT 305 WEEK 2 QUIZ
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1.     Question :   (TCO 2) An exclusive 20-year right to manufacture a product or use a process is
  • Patent
  • Copyright
  • Trademark
  • Franchise
  1. Question: (TCO 2) Lake Incorporated purchased all of the outstanding stock of Huron Company paying $950,000 cash. Lake assumed all of the liabilities of Huron. Book values and fair values of acquired assets and liabilities were:
The journal entry to record this acquisition would include a:
  • Debit to Cash in the amount of $875,000
  • Credit to Cash in the amount of $950,000
  • Debit to Goodwill in the amount of $350,000
  • Debit to liabilities in the amount of $175,000
  1. Question : (TCO 2) Software development costs are capitalized if they are incurred:
  • Prior to the point at which technological feasibility has been established.
  • After commercial production has begun.
  • After technological feasibility has been established but prior to the product availability date.
  • None of the above is correct.
  1. Question : (TCO 2) Under U.S. GAAP, research expenditures are:
  • Expensed in the period incurred.
  • Expensed in the period they are determined to be unsuccessful.
  • Capitalized if certain criteria are met.
  • Expensed if unsuccessful, capitalized if successful.
  1. Question : (TCO 2) Goodwill has:
  • A life of seventy years.
  • An indefinite life.
  • A life of twenty years.
  • A life of forty years.


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