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1. Which area of accounting aims at serving the needs of external users? A) Bookkeeping B) External auditing C) Management accounting D) Financial accounting 2. Which account appears on the After-Closing Trial Balance? A) Service revenue B) Share capital C) Dividends D) Insurance expense 3. Which of the following events is NOT a transaction that would be recorded in a company's accounting records? A) The purchase of equipment for cash B) The purchase of equipment on account C) The death of a key executive D) The investment of additional cash in the business by the owner 4. Which of the following statements regarding accounts is FALSE? A) An asset is increased by a debit and decreased by a credit. B) Dividends are increased by credits and decreased by debits. C) A liability is decreased by a debit and increased by a credit. D) Revenue is increased by a credit and an expense is increased by a debit. 5. If a company were using a perpetual inventory system, the balance in its inventory account three-quarters of the way through an accounting period would be equal to A) the total of the beginning inventory plus goods purchased during the accounting period. B) the inventory on hand at the beginning of the period. C) the amount of inventory on hand at that date. D) the amount of goods purchased during the period. 6. Which of the following transactions would cause a change in the amount of a company's working capital? A) Collection of an account receivable B) Payment of an account payable C) Borrowing cash over a 60-day period D) Selling merchandise at a price above its cost 7. Del Rey Imports sold a depreciable plant asset for cash of $25,000. The accumulated depreciation amounted to $60,000, and a loss of $5,000 was recognized on the sale. Under these circumstances, the original cost of the asset must have been A) $55.000. B) $65,000. C) $80,000 D) $90,000