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PRAXIS Business-Education-Content-Knowledge-5101 Exam Syllabus Topics:

PRAXIS Praxis Business Education: Content Knowledge (5101)Exam Sample Questions:

1. At the close of a fiscal period, the Prepaid Insurance Account shows a debit balance of $600, and an examination of entries in the Insurance Register shows $500 as expired insurance. Which of the following is the appropriate adjusting entry to be made as a part of the adjusting process?

A) Debit Insurance Expense $500, credit Income and Expense Summary $500
B) Debit Insurance Expense $100, credit Prepaid Insurance $100
C) Debit Insurance Expense $500, credit Prepaid Insurance $500
D) Debit Prepaid Insurance $100, credit Insurance Expense $100

2. Membership in which of the following Career and Technical Student Organizations is best for a student interested in an accounting career?

A) Family, Career and Community Leaders of America
B) Business Professionals of America
C) SkillsUSA
D) Technology Student Association

3. Which of the following types of statements is referred to as a picture of a company in the future?

A) Value statement
B) Mission statement
C) Closing statement
D) Vision statement

4. What do parentheses around a numeric entry on a spreadsheet, such as (5543.32), indicate?

A) A negative number
B) A numeric value intended to be treated as an alphabetic entry
C) A calculation of net profit
D) A conditional statement in the spreadsheet

5. Which of the following are used to refine a search on the Internet?

A) Batch files
B) Default commands
C) Boolean operators
D) Macros

Solutions: