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1.Theaccountingconceptthatrequiresfinancialstatementinformationtobesupportedby
independent,unbiasedevidenceotherthansomeone'sbelieforopinionis:
A.Businessentityassumption.
B.Monetaryunitassumption.
C.Going-concernassumption.
D.Time-periodassumption.
E.Objectivity

2.Therulethatrequiresfinancialstatementstoreflecttheassumptionthatthebusinesswill
continueoperatinginsteadofbeingclosedorsold,unlessevidenceshowsthatitwillnotcontinue,
isthe:
A.Going-concernassumption.
B.Businessentityassumption.
C.Objectivityprinciple.
D.CostPrinciple.
E.Monetaryunitassumption.

3.Ifaparceloflandthatwasoriginallyacquiredfor$85,000isofferedforsaleat$150,000,is
assessedfortaxpurposesat$95,000,isrecognizedbyitspurchasersaseasilybeingworth
$140,000,andissoldfor$137,000,thelandshouldberecordedinthepurchaser'sbooksat:
A.$95,000.
B.$137,000.
C.$138,500.
D.$140,000.
E.$150,000.


4.Toincludethepersonalassetsandtransactionsofabusiness'sownerintherecordsandreports
ofthebusinesswouldbeinconflictwiththe:
A.Objectivityprinciple.
B.Monetaryunitassumption.
C.Businessentityassumption.
D.Going-concernassumption.
E.Revenuerecognitionprinciple.

5.Ifaparceloflandthatwasoriginallypurchasedfor$85,000isofferedforsaleat$150,000,is
assessedfortaxpurposesat$95,000,isrecognizedbyitspurchasersaseasilybeingworth
$140,000,andissoldfor$137,000,thelandaccounttransactionamounttohandlethesaleofthe
landintheseller'sbooksis:
A.$85,000increase.
B.$85,000decrease.
C.$137,000increase.
D.$137,000decrease.
E.$140,000decrease.


6.Ifaparceloflandthatwasoriginallypurchasedfor$85,000isofferedforsaleat$150,000,is
assessedfortaxpurposesat$95,000,isrecognizedbyitspurchasersaseasilybeingworth
$140,000,andissoldfor$137,000.Whatistheeffectofthesaleontheaccountingequationfor
theseller?
A.Assetsincrease$52,000;owner'sequityincreases$52,000.
B.Assetsincrease$85,000;owner'sequityincreases$85,000.
C.Assetsincrease$137,000;owner'sequityincreases$137,000.
D.Assetsincrease$140,000;owner'sequityincreases$140,000.
E.Assetsdecrease$85,000;owner's