Ttest%20Questions%20Chapter%20110
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Ttest%20Questions%20Chapter%20110

Course Number: ACCT 4773, Spring 2011

College/University: Dallas

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Chapter 11 Accounts Receivable, Notes True/False Questions 1. The department approving a sales transaction should be the shipping department. Answer: False Difficulty: Easy 2. Accounts receivable that are written-off should not be turned over to a collection agency. Answer: False Difficulty: Easy 3. An aged trial balance of accounts receivable may provide evidence on the adequacy of the allowance for uncollectible...

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11 Chapter Accounts Receivable, Notes True/False Questions 1. The department approving a sales transaction should be the shipping department. Register to View AnswerDifficulty: Easy 2. Accounts receivable that are written-off should not be turned over to a collection agency. Register to View AnswerDifficulty: Easy 3. An aged trial balance of accounts receivable may provide evidence on the adequacy of the allowance for uncollectible accounts. Register to View AnswerDifficulty: Easy 4. Confirmation of accounts receivable by direct communication with the debtor tests the existence of accounts receivable. Register to View AnswerDifficulty: Easy 5. Confirmation requests should contain a "business reply" envelope addressed to the auditors at the client's address. Register to View AnswerDifficulty: Medium 6. CPAs use negative accounts receivable confirmations more frequently than positive accounts receivable confirmations. Register to View AnswerDifficulty: Medium 7. Confirmation of accounts receivable provides some assurance that no lapping or other manipulation affecting accounts receivable is being carried on. Register to View AnswerDifficulty: Medium 8. Analytical procedures are used by auditors to gain evidence about the adequacy of the allowance for uncollectible accounts. Register to View AnswerDifficulty: Medium Whittington, Principles of Auditing, Fifteenth Edition 181 Chapter 11 Accounts Receivable, Notes 9. When it is impossible to confirm accounts receivable, the auditors may be able to satisfy themselves as to the existence of accounts receivable by alternative procedures. Register to View AnswerDifficulty: Medium 10. Material accounts receivable from related parties should be stated separately from other receivables. Register to View AnswerDifficulty: Easy Multiple Choice Questions 11. To test the existence assertion for recorded receivables, an auditor would select a sample from the. A) Sales orders file. B) Customer purchase orders. C) Accounts receivable subsidiary ledger. D) Shipping documents (bills of lading) file. Register to View AnswerDifficulty: Hard 12. Which of the following is least likely to be typically considered to be an alternate procedure for handling nonreplies to accounts receivable confirmations? A) Examine bills of lading. B) Physically examine items sold. C) Examine correspondence. D) Examine subsequent cash receipts. Register to View AnswerDifficulty: Medium 13. Your client performed the physical count of inventory as of November 30, one month prior to year-end. Subsequently, your client closed the sales journal on 12/29/XX, two days before year end, and reported those two days' credit sales in January of the next year. Assuming the client uses a perpetual inventory system which of the following is most likely to be overstated relating to the year XX financial statements? A) Sales. B) Cash. C) Inventory. D) Accounts receivable. Register to View AnswerDifficulty: Hard 182 Whittington, Principles of Auditing, Fifteenth Edition Chapter 11 Accounts Receivable, Notes 14. Which of the following would be least likely to diminish the validity of evidence obtained through confirmation of accounts receivable? A) The confirmations are sent on the client's letterhead. B) The confirmations are mailed to customers by the internal auditors. C) The client's mailroom personnel closely monitor and inspect confirmations during mailing. D) The return address on the envelope used to send the confirmation request is that of the client. Register to View AnswerDifficulty: Medium 15. When control risk for the existence assertion is assessed at a high level ("maximum"), which of the following is a likely effect with respect to the auditors' confirmation of receivables? A) The account balances as of year end will generally be confirmed. B) The auditors will in general use blank rather than positive confirmations. C) The auditors will be required to confirm accounts as of an interim date (during the year under audit) and as of year end. D) Confirmations will not in general be used as the auditor will rely primarily upon support such as vendors' invoices, purchase orders and receiving reports. Register to View AnswerDifficulty: Medium 16. What type of error is the CPA most likely to discover when he/she examines all shipping reports dated in January of 20X1, shipped FOB shipping point, which were recorded in December of 20X0 as credit sales? A) Accounts receivable are overstated at December 31, 20X0. B) Accounts receivable are understated at December 31, 20X0. C) Operating expenses are overstated for the 12 months ended December 31, 20X0. D) Sales returns and allowance are overstated at December 31, 20X0. Register to View AnswerDifficulty: Medium Whittington, Principles of Auditing, Fifteenth Edition 183 Chapter 11 Accounts Receivable, Notes 17. Which of the following fraudulent activities most likely could be perpetrated due to the lack of effective internal control over the revenue cycle? A) Fictitious transactions may be recorded that cause an understatement of revenues and an overstatement of receivables. B) Claims received from customers for goods returned (and unpaid for) may be intentionally recorded in other customers' accounts permitting a misappropriation of cash. C) Authorization of credit memos by personnel who receive cash may permit the misappropriation of cash. D) The failure to prepare shipping documents may lead to an understatement of inventory balances. Register to View AnswerDifficulty: Hard 18. Which of the following is not typically considered to be an alternate procedure for handling nonreplies to accounts receivable confirmations? A) Examine sales invoices. B) Inclusion of the information in the engagement letter. C) Examine correspondence. D) Examine any subsequent cash receipts. Register to View AnswerDifficulty: Medium 19. A client might overstate December 31 accounts receivable balances by dating and recording January transactions in December. Such entries recorded in which journal are most likely to achieve this end? A) Cash receipts. B) Payroll. C) Purchases. D) Sales. Register to View AnswerDifficulty: Medium 20. Which of the following is a likely procedure to test the adequacy of the allowance for doubtful accounts? A) Examine cash receipts received after year-end. B) Confirm receivables. C) Examine dates of purchase orders. D) Foot the receivables lead schedule. Register to View AnswerDifficulty: Medium 184 Whittington, Principles of Auditing, Fifteenth Edition Chapter 11 Accounts Receivable, Notes 21. Which of the following is most likely to be used in determining a proper amount to be included in the allowance for doubtful accounts? A) Accounts receivable divided by Cost of goods sold. B) Aging of accounts receivable. C) Cash Sales divided by Accounts receivable D) Year 2 accounts receivable compared to year one accounts receivable. Register to View AnswerDifficulty: Medium 22. For effective internal control, the billing function should not be performed by the: A) Sales department. B) Accounting department. C) Finance department. D) Data processing departments. Register to View AnswerDifficulty: Medium 23. Which procedure would be of most assistance to an auditor discovering a large credit sale that has erroneously been recorded twice? A) Footing the sales journal. B) Sending accounts receivable confirmations. C) Tracing the total sales in the sales journal to the general ledger. D) Observation of the physical inventory count at year-end. Register to View AnswerDifficulty: Medium 24. An audit basically consists of having the auditor form an opinion regarding management's financial statement assertions. The auditor therefore develops general and specific program steps to apply to the accounts and transactions. In a particular case, s/he might do this by: A) Tracing sales invoices to shipping documents to tests the completeness of reported sales. B) Tracing shipping documents to sales invoices to test the occurrence of reported sales. C) Tracing sales invoices to shipping documents to test the occurrence of reported sales. D) Tracing sales invoices to shipping documents to test the completeness of recorded accounts receivable. Register to View AnswerDifficulty: Hard Whittington, Principles of Auditing, Fifteenth Edition 185 Chapter 11 Accounts Receivable, Notes 25. After the CPAs have selected particular accounts receivable for confirmation: A) As a control measure, the CPAs should carefully list the audited values of all of those accounts before turning the letters over to the client to type and mail. B) It is important that every account selected that has a material balance ultimately be verified by confirmation or the application of alternative procedures; immaterial balances never require any follow-up through alternative procedures. C) All requests for confirmation should be mailed in envelopes bearing the CPA firm's return address and should include a return envelope addressed to the CPA firm. D) All differences between confirmation replies and book values should be reconciled by the CPAs, rather than the client. Register to View AnswerDifficulty: Medium 26. The confirmation of accounts receivable is most closely associated with A) Business risk. B) Detection risk. C) Inherent risk. D) Relative risk. Register to View AnswerDifficulty: Medium 27. Which of the following manipulations would understate receivables on the financial statements? A) Understatement of cash sales. B) Closing the sales journal prior to year-end. C) Closing the cash receipts journal prior to year-end. D) Underestimating the allowance for doubtful accounts. Register to View AnswerDifficulty: Easy 28. You were surprised to note that approximately 95% of returned positive accounts receivable confirmations indicated that the customers thought that they owed a larger balance than the amount that had been printed by your client on the confirmation. This might be explained by the fact that: A) The cash receipts journal was closed before year-end. B) The cash receipts journal was held open after year-end. C) There are many unrecorded liabilities. D) The sales journal was held open after year-end. Register to View AnswerDifficulty: Medium 186 Whittington, Principles of Auditing, Fifteenth Edition Chapter 11 Accounts Receivable, Notes 29. Which of the following procedures is least likely to help auditors to assess the adequacy of management's accounting estimate of the allowance for doubtful accounts? A) Investigate confirmation exceptions for indication of amounts in dispute. B) Review accounts which have been written off as uncollectible prior to year-end. C) Investigate credit ratings for large accounts receivable. D) Discuss with the credit manager the current status of doubtful accounts. Register to View AnswerDifficulty: Hard 30. Which of the following is consistent with effective internal control over sales transactions? A) The accounting department prepares a shipping report authorizing the shipment of goods. B) The accounting department accounts for all receiving reports. C) The billing department accounts for all shipping documents. D) The accounts payable department annually approves the extension of credit to customers. Register to View AnswerDifficulty: Hard 31. Tracing recorded sales transactions to the bills of lading provides evidence about the: A) Completeness of sales transactions. B) Collectibility of sales transactions. C) Occurrence of sales transactions. D) Billing of all sales transactions. Register to View AnswerDifficulty: Medium 32. To obtain the best evidence regarding the completeness of recorded accounts receivable, the auditors: A) Trace a sample of the bills of lading to sales invoices. B) Confirm a sample of accounts payable. C) Review the aging of accounts receivable. D) Trace a sample of recorded sales to shipping documents. Register to View AnswerDifficulty: Medium Whittington, Principles of Auditing, Fifteenth Edition 187 Chapter 11 Accounts Receivable, Notes 33. Which of the following generally provides the least evidence regarding the valuation of accounts receivable? A) Reviewing an aging of accounts receivable. B) Examination of cash receipts subsequent to the balance sheet date. C) Confirming current (0-30 day) year-end accounts receivable. D) Reviewing credit files for selected account. Register to View AnswerDifficulty: Hard 34. Which of the following would indicate the need to use positive accounts receivable confirmations? A) A large population consisting of small balances. B) Good internal control over accounts receivable. C) Most accounts are with large reputable companies. D) A large number of accounts receivable are in dispute. Register to View AnswerDifficulty: Medium 35. Which of the following is not true about the confirmation of accounts receivable? A) Confirmation requests should bear the auditors' return address. B) Confirmation requests should be signed by the auditors. C) Confirmation requests should be mailed directly by the auditors. D) Confirmation requests should include a return envelope addressed to the office of the auditors. Register to View AnswerDifficulty: Easy 36. Which of the following is not true about the auditors' verification of notes receivable? A) The interest revenue on notes receivable is usually audited by independent computation. B) Inspecting the notes is sufficient evidence of existence of the notes. C) The auditors may evaluate the collectibility of notes by inspecting credit files. D) Confirmation of notes payable to banks may be accomplished in conjunction with the confirmation of cash balances. Register to View AnswerDifficulty: Medium 188 Whittington, Principles Auditing, of Fifteenth Edition Chapter 11 Accounts Receivable, Notes 37. To verify that all sales that have been shipped to customers have been recorded, a test of transactions should be completed on a representative sample drawn from: A) The sales journal. B) The billing clerk's file of sales orders. C) Duplicate copies of sales invoices. D) The shipping clerk's file of duplicate copies of bills of lading. Register to View AnswerDifficulty: Medium 38. Auditors may use positive and/or negative forms of confirmation requests for accounts receivable. Of the following, which combination is it most likely that the auditors will use? A) The positive form for small balances, and the negative form for large balances. B) The positive form used for large balances and the negative form for the small balances. C) The positive form used for trade receivables and the negative form for other receivables. D) The positive form when controls related to receivables are satisfactory, and the negative form when controls related to receivables are unsatisfactory. Register to View AnswerDifficulty: Easy 39. The auditors obtain audit evidence for accounts receivable by using positive or negative confirmation requests. Under which of the following circumstances might the negative form of the accounts receivable confirmation be useful? A) A substantial number of accounts are in disputes. B) The combination of inherent risk and control risk is high. C) Client records include a large number of relatively small balances. D) The auditors believe that recipients of the requests are unlikely to give them consideration. Register to View AnswerDifficulty: Easy Source: AICPA 40. When scheduling the audit work to be performed on an engagement, the auditors should consider confirming accounts receivable balances at an interim date if: A) Subsequent collections are to be reviewed. B) Internal control over receivables is good. C) Negative confirmations are to be used. D) There is a simultaneous examination of cash and accounts receivable. Register to View AnswerDifficulty: Medium Source: AICPA Whittington, Principles of Auditing, Fifteenth Edition 189 Chapter 11 Accounts Receivable, Notes 41. It is sometimes impossible for the auditors to use normal accounts receivable confirmation procedures. In such situations the best alternative procedure the auditors might resort to would be: A) Examining subsequent receipts of year-end accounts receivable. B) Reviewing accounts receivable aging schedules prepared at the balance sheet date and at a subsequent date. C) Requesting that management increase the allowance for uncollectible accounts by an amount equal to some percentage of the balance in those accounts that cannot be confirmed. D) Applying analytical procedures to accounts receivable and sales on a year-to-year basis. Register to View AnswerDifficulty: Hard Source: AICPA 42. The audit working papers often include a client-prepared, aged trial balance of accounts receivable as of the balance sheet date. This aging is best used by the auditors to: A) Consider internal control over credit sales. B) Test the accuracy of recorded charge sales. C) Estimate credit losses. D) Verify the validity of the recorded receivables. Register to View AnswerDifficulty: Medium Source: AICPA 43. Which of the following is not a primary objective of the auditors in the examination of accounts receivable? A) Determine the approximate realizable value. B) Consider the adequacy of internal control. C) Establish the existence of receivables. D) Determine the expected day of collection of each of the receivables. Register to View AnswerDifficulty: Medium Source: AICPA 44. Once a CPA has determined that accounts receivable have increased due to slow collections in a "tight money" environment, the CPA would be likely to: A) Increase the balance in the allowance for bad debts accounts. B) Review the going concern ramifications. C) Review the credit and collection policy. D) Expand tests of collectibility. Register to View AnswerDifficulty: Hard Source: AICPA 190 Whittington, Principles of Auditing, Fifteenth Edition Chapter 11 Accounts Receivable, Notes 45. Which of the following sets of duties would ordinarily be considered basically incompatible in terms of good internal control? A) Preparation of monthly statements to customers and maintenance of the accounts payable subsidiary ledger. B) Posting to the general ledger and approval of additions and terminations relating to the payroll. C) Custody of unmailed signed checks and maintenance of expense subsidiary ledger. D) Collection of receipts on account and maintaining accounts receivable records. Register to View AnswerDifficulty: Medium Source: AICPA 46. Tracing copies of sales invoices to shipping documents will provide evidence that all A) Shipments to customers were recorded as receivables. B) Billed sales were shipped. C) Debits to the subsidiary accounts receivable ledger are for sales shipped. D) Shipments to customers were billed. Register to View AnswerDifficulty: Medium Source: AICPA 47. Which of the following is the best argument against the use of negative accounts receivable confirmations? A) The cost-per-response is excessively high. B) There is no way of knowing if the intended recipients received them. C) Recipients are likely to feel that in reality the confirmation is a subtle request for payment. D) The inference drawn from receiving no reply may not be correct. Register to View AnswerDifficulty: Medium Source: AICPA 48. When there are a large number of relatively small account balances, negative confirmation of accounts receivable is feasible if the combination of inherent risk and control risk is: A) Low, and the individuals receiving the confirmation requests are unlikely to give them adequate consideration. B) High, and the individuals receiving the confirmation requests are likely to give them adequate consideration. C) High, and the individuals receiving the confirmation requests are unlikely to give them adequate consideration. D) Low, and the individuals receiving the confirmation requests are likely to give them adequate consideration. Register to View AnswerDifficulty: Medium Source: AICPA Whittington, Principles of Auditing, Fifteenth Edition 191 Chapter 11 Accounts Receivable, Notes 49. An auditor should perform alternative procedures to substantiate the existence of accounts receivable when: A) No reply to a positive confirmation request is received. B) No reply to a negative confirmation request is received. C) Collectibility of the receivables is in doubt. D) Pledging of the receivables is probable. Register to View AnswerDifficulty: Easy Source: AICPA 50. Johnson is engaged in the audit of a utility which supplies power to a residential community. All accounts receivable balances are small and internal control is effective. Customers are billed bi-monthly. In order to determine the validity of the accounts receivable balances at the balance sheet date, Johnson would most likely: A) Examine evidence of subsequent cash receipts instead of sending confirmation requests. B) Send positive confirmation requests. C) Send negative confirmation requests. D) Use statistical sampling instead of sending confirmation requests. Register to View AnswerDifficulty: Medium Source: AICPA 51. A CPA examines a sample of copies of December and January sales invoices for the initials of the person who verified the quantitative data. This is an example of a: A) Test of a control. B) Substantive test. C) Cutoff test. D) Statistical test. Register to View AnswerDifficulty: Easy Source: AICPA 52. Which of the following is not one of the criteria for revenue recognition? A) Collectibility is certain. B) Delivery has occurred or services have been rendered. C) Evidence of an arrangement exists and is persuasive. D) A fixed or determinable price to buyer exists. Register to View AnswerDifficulty: Hard 192 Whittington, Principles of Auditing, Fifteenth Edition Chapter 11 Accounts Receivable, Notes 53. In your review of ABC Company's financials, you note that Receivables have increased approximately 200% from the previous year, while Cash has declined. Further investigation reveals that 70% of ABC's receivables were booked within 7 days of the end of the quarter. If financial statement fraud is involved, which type is most likely? A) Fictitious revenues B) Timing differences C) Improper asset valuations D) Improper disclosures Register to View AnswerDifficulty: Hard 54. Recognizing a loan received as revenue instead of as a liability has a positive effect on the reported financial statements for all of the following except: A) It understates liabilities. B) It overstates revenues C) It overstates net income. D) It overstates assets. Register to View AnswerDifficulty: Hard 55. Which of the following revenue related transactions is not linked to the accounts indicated? A) Recognize revenues too early--accounts receivable and revenue. B) Understate allowance for doubtful accounts--Bad debt expense, allowance for doubtful accounts. C) Don't write off uncollectible receivables--sales returns, sales discounts. D) Don't record discounts given to customers--Cash, sales discounts, accounts receivable. Register to View AnswerDifficulty: Medium 56. The individual looking for guidance on revenue recognition is most likely to appropriately review: A) APB 99. B) SAB 104. C) ASR 44bx D) B1 Document Register to View AnswerDifficulty: Medium Whittington, Principles of Auditing, Fifteenth Edition 193 Chapter 11 Accounts Receivable, Notes Essay Questions 57. Confirmation of accounts receivable is generally accepted auditing procedure. In performing this procedure, auditors use positive confirmations or negative confirmations or a combination of both. a. Describe three conditions which should exist for the auditors to use the negative form of request. b. If a response is not received to an initial positive confirmation request, describe the action that should be taken by the auditors, including a discussion of alternative auditing procedures. Difficulty: Medium Register to View AnswerThe conditions that should exist for the auditors to use negative confirmation requests include: 1. The combined assessed level of inherent and control risk is low, 2. A large number of small balances, and 3. Reason to believe the person receiving the confirmation will give it consideration. b. If the initial response to a positive confirmation is not received, the auditors should: 1. Send a second request. 2. Consider sending a third request or telephoning the customer. 3. For significant nonrespondents perform alternative auditing procedures including: Examining subsequent cash receipts. Vouching transactions making up the account balance to invoices and shipping documents. Establishing the validity of the customer. 194 Whittington, Principles of Auditing, Fifteenth Edition Chapter 11 Accounts Receivable, Notes 58. Internal control over sales transactions is very important to the effectiveness of an organization. a. For effective control over credit sales, describe four major functions that should be segregated. b. In addition to adequate segregation of duties, describe two other internal controls over sales transactions. Difficulty: Medium Register to View AnswerFunctions that should be segregated to provide for effective internal control over sales transactions include (only four required): Authorization of sales. Credit approval. Issuance of merchandise from stock. Shipping of merchandise. Billing of accounts. Maintenance of accounting records. b. Other internal controls over sales transactions include (only two required): Verification of invoices. Prenumbered shipping documents that are accounted for by the billing department. Credit approval obtained prior to shipment of goods. Mailing of monthly customer statements. Control over written-off receivables. Whittington, Principles of Auditing, Fifteenth Edition 195 Chapter 11 Accounts Receivable, Notes 59. Fraudulent sales are occasionally recorded at year-end as a means of overstating financial results. As examples, companies may engage in inappropriate bill and hold transactions or channel stuffing. a. Describe two conditions that might indicate the recording of fraudulent sales. b. Define bill and hold transactions and describe the audit significance of such transactions. c. Define channel stuffing and describe the audit significance of this practice. Difficulty: Hard Register to View AnswerThe following conditions may indicate the recording of fraudulent transactions: Unusually large increases in year-end sales to a single customer or a few. Large increases in revenue and receivables along with increases in gross profit margins that are inconsistent with the client's experience or industry averages. Inappropriate changes in accounting principles that result in an increase in recorded revenue. Substantial sales returns following the balance sheet date. b. Bill and hold transactions are sales that are billed but goods are not shipped. The audit significance is that stringent accounting requirements must be met for the transaction to qualify as sales. c. Channel stuffing involves providing large inducements to resellers to buy substantially more inventory than they can resell in a normal period of time. The audit significance is that an adequate allowance for sales returns must be established to appropriately account for the transactions. 196 Whittington, Principles of Auditing, Fifteenth Edition

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By Murat Mustapaev. My life: yesterday, today and tomorrow. I came into the world on a warm, sunny day of May in 1985 in the Nukus city of the former Soviet Socialist Republic of Karakalpakstan, which is located in the Central Asia among the desert Kyzyl-
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BIOAP 458, 2011 Name: Raw Score:_/81 PROBLEM SET 7Prof. BeyenbachEpithelial Transport (and Fluid Compartments)Percentile Score: (7.5% of final grade)1) (12 pts.) A 50 kg individual with a plasma Na+ of 145 mM is infused with 5 g/kg of mannitol (mannit
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COPYRIGHTMammalian Physiology BIOAP 4580 , 2011Prof. BeyenbachTHE EVOLUTION OF MULTICELLULAR SYSTEMS (from single cell to invertebrate) 1) Fundamental mathematical equations in physiology a) Automotive and heteromotive transport. Automotive transport d
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COPYRIGHT Mammalian Physiology BIOAP 4580 Spring 2011Prof. BeyenbachTHE EVOLUTION OF MULTICELLULAR SYSTEMS (from invertebrate to vertebrate) 1) Design of multicellular animal: the vertebrate plan. The evolution of "bigger and better" multicellular anima
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COPYRIGHT Mammalian Physiology BIOAP 4580 Spring 2011Prof. BeyenbachMAMMALIAN FLUID COMPARTMENTS: SIZE AND COMPOSITION 1) The size of mammalian fluid compartments as % body weight. Total body water ranges from 45% to 75% of body weight in respectively o
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachTHE NERNST EQUATION CONCENTRATION DIFFERENCES TO VOLTAGES 1) How a concentration difference can generate a voltage. Under certain conditions, a concentration difference can give rise to a volt
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011 DIFFUSIONProf. Beyenbach1) Fundamental equations in physiology. There are two basic concepts that describe physiological processes suitable for quantitative treatment. One concept relates one force to anoth
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachTHE NERNST EQUATION FROM VOLTAGE TO CONCENTRATION DIFFERENCE 1) Concentration differences and voltages. Under Nernst conditions, a concentration difference can give rise to a voltage differenc
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011 VOLTAGES ACROSS CELL MEMBRANES: The Goldman EquationProf. Beyenbach1) Diffusion potentials as a voltage source across cell membranes. There are two major mechanisms for generating a voltage across a cell me
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachGIBBS-DONNAN EQUILIBRIUM AND ONCOTIC PRESSURE 1) Oncotic pressure. Oncotic pressure is the osmotic pressure that develops when a nondiffusible molecule with charge gives rise to 1) a membrane
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011 OSMOSISProf. Beyenbach1) Osmotic pressure. Osmotic pressure is the pressure produced by or associated with osmosis. It is the pressure that develops when two solutions of different solvent concentration* (a
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011 MEMBRANE TRANSPORT: CHANNELSProf. Beyenbach1) Diffusion. Diffusion is the most fundamental transport mechanism in non-living as well as living things. The proximal cause of diffusion is the concentration di
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachMEMBRANE TRANSPORT: PUMPS AND CARRIERS 1) Carrier-mediated transport: pumps, primary active transport. Like channels, pumps are membrane proteins. However, unlike channels, membrane pumps are
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachMECHANISMS OF CELL VOLUME REGULATION1. A cell volume constant with time. a) Diffusion distance. Single cells do not grow into giant cells because of the limits of diffusion. Once solute and w
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COPYRIGHT Mammalian Physiology BIOAP 4580 Spring 2011Prof. BeyenbachEPITHELIA: POLARITY AND VECTORIAL TRANSPORT 1) Excitable and epithelial cells. In general, one can distinguish between two broad classes of eukaryotic cells: excitable cells and epithel
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COPYRIGHT Mammalian Physiology, BIOAP 4580 Spring 2011 THE PARACELLULAR PATHWAYProf. Beyenbach1) Points of cell contact. As cells come together and form tissues, they seal their unity by way of three major structures: desmosomes, gap junctions, and tigh
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COPYRIGHT Mammalian Physiology BIOAP 4580 Spring 2011Prof. BeyenbachThe Short-Circuit Current and the Ussing Flux Ratio Equation1) Definition and usefulness of the short-circuit current. The short-circuit current derives its name from the current that
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachThe Cardiovascular System1. Functional role: serving homeostasis a) Bulk transport of respiratory gases, nutrients, vitamins, and metabolic wastes, b) Selective distribution of fuels to activ
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachGASTROINTESTINAL PHYSIOLOGYThe broadest view of animal nutrition includes feeding strategy, diet and gastro-intestinal physiology. The details of GI-physiology are profoundly influenced by th
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachThe Cardiac Pump, Cycle and Output1. The heart as a pump. The heart is a muscular pump. Like skeletal muscle, cardiac muscle is excitable, that is, cardiac muscle is capable of generating and
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1 BioAP 4580 Electrophysiology of the Heart Robert F. Gilmour, Jr. I. Structural basis for electrical activation of the heart The primary function of the heart is to pump blood, which requires that the heart generate contractile force. Because the cardiac
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachRegulation of the Vasculature1. Central and local control; the usual dichotomy. From the perspective of the vasculature, the amount of blood flowing through a tissue for a given perfusion pre
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Mammalian Physiology BIOAP 4580 Spring 2011Prof. BeyenbachMOLECULAR MECHANISMS OF HYPO- AND HYPERTENSION - from the view of extracellular fluid homeostasis by the kidneys A. The Number 1 Killer in Western Cultures. In the United States (and most countri
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachMOTILITY OF THE GI-TRACT1. Neural control of gastro-intestinal motility. Smooth muscle in the GI-tract is under both voluntary and involuntary control. In particular, the longitudinal movemen
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011 SECRETIONS OF THE DIGESTIVE SYSTEM I Salivary and Gastric SecretionProf. Beyenbach1. Introduction: There are 5 major secretory epithelia along the digestive tract: the salivary glands, the stomach, the panc
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachSECRETIONS OF THE DIGESTIVE SYSTEM Pancreatic, Biliary, and Intestinal Secretion1. Pancreatic endocrine and exocrine secretions. The pancreas has endocrine and exocrine functions. Endocrine f
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011 INTESTINAL ABSORPTION : Salt, water, Carbohydrates and proteins. 1. Introduction.Prof. BeyenbachThe small intestine is the primary site for absorbing electrolytes, nutrients and water. The colon is also an
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COPYRIGHT Mammalian Physiology BIOAP 4580 2011Prof. BeyenbachIntestinal Absorption: Lipids Lipid Transport in the Plasma by Lipoproteins1) Lipids are present in the diet as solid fats and liquid oils. Lipids include fatty acids, triglycerides, phosphol
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COPYRIGHT Prof. Beyenbach Mammalian Physiology BIOAP 4580 Spring 2011 RENAL TURNOVER OF THE EXTRACELLULAR FLUID COMPARTMENT A. Functional rsum: the kidney, the organ of extracellular fluid homeostasis. Maintaining the volume and composition of the extrace
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Mammalian Physiology BIOAP 4580 Spring 2011 COPYRIGHTProf. BeyenbachGLOMERULAR FILTRATION AND RENAL CLEARANCES A. Balance of forces involved in glomerular filtration (Table 1). 1) Force supporting filtration: glomerular capillary pressure. The hydrostat
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Mammalian Physiology BIOAP 4580 Spring 2011 COPYRIGHT MEASUREMENT OF RENAL BLOOD FLOWProf. BeyenbachA. The Fick principle, whereby volume flow rate is calculated from other flow rates and solute concentrations. 1) An everyday example: Suppose you were s
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COPYRIGHT Mammalian Physiology BIOAP 4580 Spring 2011 TUBULAR TRANSPORT A. Summary of the functions of the renal proximal tubule (Fig. 1).Prof. Beyenbach1. Reabsorption of ions and water a) Between 60 and 90% of the glomerular filtrate is reabsorbed acr
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Mammalian Physiology BIOAP 4580 Spring 2011 COPYRIGHT URINARY CONCENTRATION AND DILUTION A. DefinitionsProf. Beyenbach1) Urinary concentration: the formation of urine hyperosmotic to plasma. Plasma osmolality is approximately 300 mOsm/kgH2O; the osmolal
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COPYRIGHT Mammalian Physiology BIOAP 4580 Spring 2011Prof. BeyenbachENDOCRINE REGULATION OF RENAL FUNCTIONS A. General Considerations: In the maintenance of extracellular fluid homeostasis, the kidney is "only" the executor organ, which means that the k
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Mammalian Physiology BIOAP 4580 Spring 2011 COPYRIGHT THE MECHANISM OF ACTION OF DIURETICSProf. BeyenbachA. The needs for diuretic therapy. Increasing the flow of urine, i.e. decreasing the extracellular fluid volume (ECF) and the effective circulatory
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BIOAP 458, Spring Semester 2011 Name: Raw Score: _/59 Percentile Score: PROBLEM SET 1 (7.5% of final grade)Prof. Beyenbach1. (12 pts.) A barrier separates two glucose concentrations. Glucose can diffuse across the barrier. The diffusion coefficient of g