Intermediate Accounting 19th Edition Stice Test Bank
Intermediate Accounting 19th Edition Stice Test Bank
Intermediate Accounting 19th Edition Stice Test Bank
MULTIPLE CHOICE
2. A common business transaction that would not affect the amount of owners' equity is
a. signing a note payable to purchase equipment.
b. payment of property taxes.
c. billing of customers for services rendered.
d. payment of dividends.
ANS: A PTS: 1 DIF: Medium OBJ: LO 2
TOP: AICPA FN-Measurement MSC: AACSB Analytic
3. Failure to record the expired amount of prepaid rent expense would not
a. understate expense.
b. overstate net income.
c. overstate owners' equity.
d. understate liabilities.
ANS: D PTS: 1 DIF: Medium OBJ: LO 3
TOP: AICPA FN-Measurement MSC: AACSB Analytic
4. On June 30, a company paid $3,600 for insurance premiums for the current year and debited the
amount to Prepaid Insurance. At December 31, the bookkeeper forgot to record the amount expired.
The omission has the following effect on the financial statements prepared December 31:
a. overstates owners' equity.
b. overstates assets.
c. understates net income.
d. overstates both owners’ equity and assets.
ANS: D PTS: 1 DIF: Medium OBJ: LO 3
TOP: AICPA FN-Measurement MSC: AACSB Analytic
5. A chart of accounts is a
a. subsidiary ledger.
b. listing of all account titles.
c. general ledger.
d. general journal.
ANS: B PTS: 1 DIF: Easy OBJ: LO 2
TOP: AICPA FN-Measurement MSC: AACSB Analytic
6. Which of the following criteria must be met before an event should be recorded for accounting
purposes?
a. The event must be an arm's-length transaction.
8. Which of the following is an item that is reportable in the financial records of an enterprise?
a. The value of goodwill earned through business operations
b. The value of human resources
c. Changes in personnel
d. Changes in inventory costing methods
ANS: D PTS: 1 DIF: Medium OBJ: LO 1
TOP: AICPA FN-Reporting MSC: AACSB Reflective Thinking
Earned Collected
a. Yes Yes
b. Yes No
c. No Yes
d. No No
ANS: C PTS: 1 DIF: Easy OBJ: LO 3
TOP: AICPA FN-Measurement MSC: AACSB Analytic
10. The debit and credit analysis of a transaction normally takes place when the
a. entry is posted to a subsidiary ledger.
b. entry is recorded in a journal.
c. trial balance is prepared.
d. financial statements are prepared.
ANS: B PTS: 1 DIF: Easy OBJ: LO 2
TOP: AICPA FN-Measurement MSC: AACSB Reflective Thinking
13. Which of the following is not among the first five steps in the accounting cycle?
a. Record transactions in journals.
b. Record closing entries.
c. Adjust the general ledger accounts.
d. Post entries to general ledger accounts.
ANS: B PTS: 1 DIF: Easy OBJ: LO 1
TOP: AICPA FN-Measurement MSC: AACSB Reflective Thinking
14. A routine collection on a customer's account was recorded and posted as a debit to Cash and a credit to
Sales Revenue. The journal entry to correct this error would be
a. a debit to Sales Revenue and a credit to Accounts Receivable.
b. a debit to Sales Revenue and a credit to Unearned Revenue.
c. a debit to Cash and a credit to Accounts Receivable.
d. a debit to Accounts Receivable and a credit to Sales Revenue.
ANS: A PTS: 1 DIF: Medium OBJ: LO 2
TOP: AICPA FN-Measurement MSC: AACSB Analytic
16. Which of the following errors will be detected when a trial balance is properly prepared?
a. An amount that was entered in the wrong account
b. A transaction that was entered twice
c. A transaction that had been omitted
d. None of these
ANS: D PTS: 1 DIF: Medium OBJ: LO 3
TOP: AICPA FN-Measurement MSC: AACSB Analytic
17. The premium on a two-year insurance policy expiring on June 30, 2015, was paid in total on July 1,
2013. The original payment was debited to the insurance expense account. The appropriate journal
entry has been recorded on December 31, 2013. The balance in the prepaid asset account on December
31, 2013, should be
a. the same as the original payment.
b. higher than if the original payment had been initially debited to an asset account.
c. lower than if the original payment had been initially debited to an asset account.
d. the same as it would have been if the original payment had been initially debited to an
asset account.
ANS: D PTS: 1 DIF: Medium OBJ: LO 3
TOP: AICPA FN-Measurement MSC: AACSB Analytic
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1874—WOODCOCK AND SNIPE (BÉCASSE ET
BÉCASSINES)
If grouse, which can only be thoroughly appreciated in its native country,
were extinct, woodcock would be the leading feathered game. But the latter
have this advantage over the former, namely: that their fumet is not so
fugitive, and that they may be kept much longer. Woodcock does not yield
its full quality unless it be moderately high.
1875—BÉCASSE DE CARÊME
Sprinkle the woodcock with a few drops of oil, and roast it, keeping it
underdone. As soon as it is cooked, divide it into two lengthwise, and cut
each half of the breast into two collops. Mix half a coffeespoonful of French
mustard in a small vegetable-pan, with a few drops of lemon juice. Roll the
pieces of woodcock in this mustard, and keep them hot.
Chop up the carcass and the intestines; sprinkle with a glassful of burnt
liqueur brandy; reduce; add a tablespoonful of game fumet, and cook for
five minutes.
Strain through a strainer, pressing on the pieces of woodcock in so doing,
and rock the saucepan, that the pieces may be coated with the cullis. Dish in
a hot timbale, and, upon the pieces, set the woodcock’s head.
N.B.—Bécasse à la fine Champagne is prepared in the same way, but
without mustard. Cut it into six pieces: wings, legs and two halves of the
breast, and put these pieces into a round cocotte. Swill the saucepan with
burnt liqueur brandy; add the chopped intestines, mixed with the juices of
the pressed carcass; add a tablespoonful of fumet, a little lemon juice, and a
little cayenne, and pour this cullis (heated but not boiled) over the pieces.
Bécasse à la Riche is prepared in the same way, but:—(1) the pieces are
dished on a croûton of fried bread, coated with gratin forcemeat of game;
(2) the sauce is thickened with a little foie-gras purée and one oz. of butter,
and then strained over the pieces through a coarse strainer, during which
process the operator should press with a spoon or a whisk.
1876—BÉCASSE A LA FAVART
Proceed as for “Caneton Rouennais Soufflé” (No. 1764), and remember to
add the woodcock’s intestines to the forcemeat.
When the carcass is garnished, set the sliced suprêmes on the forcemeat,
with a row of sliced truffles in the middle. The forcemeat should poach for
about twenty minutes.
Serve at the same time a half-glaze sauce, flavoured with woodcock fumet.
1877—SALMIS DE BÉCASSE
Under the article “Pheasant,” I gave the generic recipe for Salmis, which
may be applied to all feathered game. In regard to the Woodcock Salmis,
the operator should remember to add the bird’s intestines to the sauce, and
to keep the meat rather under- than overdone.
1878—BÉCASSE SOUVAROFF
Proceed exactly as for “Faisan à la Souvaroff” (No. 1845), after making due
allowance for the size of the bird in regard to the quantity of truffles and
foie gras.
1883—QUAILS
Quails should always be chosen plump, and their fat should be white and
very firm. Besides the spit, which should always be used in preference to
the oven for roasting, they allow of two other methods of cooking: they
may be cooked in butter, in a saucepan; or they may be poached in excellent
strong and gelatinous veal stock.
This last mode of procedure greatly enhances the quail’s quality and is
frequently used.
1884—CAILLES EN CASSEROLE
Cook them in butter, in the saucepan in which they will be served.
Swill with a few drops of brandy; add a little game fumet; cover, and serve
very hot.
1886—CAILLES A LA DAUPHINE
Wrap each quail in a buttered vine-leaf and a thin, square slice of bacon,
and roast them for ten minutes.
Meanwhile, prepare a well-seasoned purée of fresh peas with lettuce, and
reduce it to a somewhat stiff consistence.
Line the bottom and sides of a deep dish with very thin slices of ham; pour
the purée into it; smooth the surface, and half-plunge the quails into this
purée.
Place in the oven for ten minutes, and this done, send the dish to the table
immediately.
1887—CAILLES FIGARO
Insert a piece of truffle into each quail, and wrap them each in a piece of gut
together with a bit of pale veal glaze, the size of a pigeon’s egg. String the
pieces of gut at two points one in. from either extremity of the quails, that
the envelope may not burst while cooking. Poach the quails in good veal
stock, that they may not be washed as they would be if the gut happened to
burst in a poaching-liquor consisting of salted water.
Serve the quails as they leave their cooking-liquor.
1888—CAILLES A LA GRECQUE
Cook the quails in a saucepan, and set them in a timbale, half-garnished
with “Riz à la Grecque.” Swill the saucepan with a few tablespoonfuls of
game fumet, and pour this swilling-liquor over the quails, without clearing it
of grease.
1889—CAILLES JULIETTE
Divide the quails into two along the back and do not separate the two
halves; season them; sprinkle them with melted butter and finely-chopped
truffle. Wrap each quail in a piece of pig’s caul; sprinkle again with melted
butter and fine raspings, and grill gently.
Dish the quails and sprinkle them with a few drops of verjuice.
1890—CAILLES JUDIC
Poële the quails.
Dish them in the form of a crown, each on a small, braised lettuce, with a
cock’s kidney on either side and a truffle on top. Coat with a half-glaze
sauce prepared with quail fumet.
1891—CAILLES LUCULLUS
Cook the quails in butter. Dish them in a circle on a round dish, each on an
oval or rectangular fried croûton, and between each set a fine truffle cooked
in Champagne and chicken glaze.
1892—CAILLES A LA NORMANDE
Peel, mince and toss some apples in butter, as explained under “Faisan à la
Normande.” Allow half an apple per quail. Garnish the bottom of a cocotte
with some of these apples; upon them set the quails, browned in butter; add
what remains of the apples; sprinkle with a few tablespoonfuls of cream,
and complete the cooking in the oven.
1895—CAILLES RICHELIEU
Select some fresh and plump quails; remove their gizzards; season them
inside with a grain of salt and a few drops of brandy; insert a piece of raw
truffle into each bird, and truss them as for an entrée. Set them in a
sautépan, snugly pressed one against the other, and season them with salt.
Cover them with a coarse julienne of carrots, onions and celery, cooked in
butter, and prepared as far as possible from new vegetables.
Moisten, just enough to cover, with some succulent amber-coloured veal
stock, gelatinous and fine; cover, boil, and then poach gently for twelve
minutes.
This done, add a julienne of truffles (raw if possible) which should equal
only half of the vegetable julienne, and poach for a further two minutes, that
the truffles may cook and the quails be done.
Dish in a timbale, clear of grease, and pour the cooking-liquor and the
julienne over the quails.
Pilaff rice is often served with quails prepared in this way.
1896—RIZOTTO DE CAILLES
Into each quail insert a piece of fresh, pounded pork fat, the size of a hazel
nut, combined with an equal quantity of white truffle; and cook them in a
saucepan with butter.
Add their fat to a previously-prepared Rizotto. Dish this rizotto in a timbale,
and hollow it out so as to make a nest for the quails.
Sprinkle the latter with the saucepan-swillings, consisting of game fumet;
and send the dish to the table at once.
1898—CAILLES SOUVAROFF
Prepare these as described under “Faisan à la Souvaroff” (No. 1845).
1899—CAILLES A LA TURQUE
Truss the quails as for an entrée; brown them in butter, and complete their
cooking in pilaff rice, combined with a quarter of its weight of cooked and
chopped egg-plant pulp.
Set the rice in a pyramid on a dish; place the quails all round (upright
against the rice), and surround with a thread of quail fumet.
1902—CAILLES EN CAISSES
Prepare the quails as for a chaud-froid, as above; but set each in an oval,
pleated case of delicate porcelain or paper. Border with a thin thread of
chopped jelly, and on each quail set a head, the eyes of which may be
imitated by means of a ring of white of egg and a central spot of truffle.
1910—CAILLES CECILIA
Roast the quails, keeping them juicy, and leave them to cool.
This done, raise their fillets and skin these; then, with the remains of the
meat and an equal quantity of foie gras, prepare a purée.
Set each fillet of quail on a similarly-shaped slice of liver, causing it to
adhere by means of the prepared purée, and coat with brown chaud-froid
sauce.
When the sauce has quite set, place these fillets in an even border-mould,
clothed with very limpid aspic, and decorated with truffles. Fill up the
mould with the same aspic jelly, and let the latter set.
When about to serve, turn out on a napkin, after the manner of an aspic.
1911—CAILLES AU CHÂTEAU-YQUEM
Prepare the quails like those “à la Richelieu” (No. 1895). After having
added the julienne, sprinkle them with Château-Yquem; cover; reduce, and
complete their cooking as directed.
When they are poached, transfer them to another saucepan; add ten slices of
truffle per quail; strain their cooking-liquor, through muslin, over them, and
poach them for a further two minutes.
This done, place the quails in a timbale; cover them with the cooking-liquor
cleared of all grease; leave it to set, and serve on a block of ice.
1912—MANDARINES DE CAILLES
Slice the tangerine rinds at their stem-ends with an even round cutter;
remove the sections; put them to dry, and skin them raw.
Three-parts garnish the tangerine rinds with a quail Mousse, combined with
foie gras, cut into dice; set a roasted quail’s fillet on the Mousse; coat with
brown chaud-froid sauce, and cover with the sections of tangerine, glazed
with aspic jelly. Keep in the cool for some time and dish on a napkin.
1913—CAILLES NILLSON
Proceed as for “Cailles au Château-Yquem,” and set each quail in a small,
silver cassolette. Cover with the cooking-liquor, cleared of grease and
strained, and surround each quail with four small very white cocks’
kidneys.
1916—CAILLES A LA VENDANGEUSE
Roast the quails; let them cool, and set them, each in a little dosser of dry
paste, resting against a cushion lying on a round dish. On top of the cushion
plant a leafy vine-shoot bearing grapes. Surround the quails with white and
black grapes (peeled and pipped) and cover with a slightly gelatinous aspic
jelly, prepared with liqueur brandy.
1917—MOUSSES DE CAILLES
See the various remarks made concerning this subject, under Pheasant,
Partridge and Woodcock.
1918—LAND RAIL, ROI DE CAILLES OU RÂLE DE GENÊTS
The Land Rail, which must not be confused with the Water Rail, is most
often served roasted, but all the quail recipes, hot or cold (except those in
which Granité forms an accompaniment) may be applied to it.
1919—HAZEL-HENS 1920—BLACK GAME
1921—PRAIRIE-HENS 1922—PTARMIGAN
1923—GROUSE 1924—GANGAS
These birds, one or two of which, such as grouse and the hazel-hen, are of
incomparable delicacy and high culinary value, are mostly served roasted.
Mousses, Mousselines and Salmis are also prepared from them, after the
directions already given. But I must remind the reader that when they serve
in the preparation of a salmis, their skins and legs, which are bitter, must be
discarded.
All these birds must be treated while still very fresh.
A M (L )
These birds are generally served to the number of two or three for each
person.
1929—MAUVIETTES A LA BONNE-FEMME
Proceed exactly as directed for the thrushes.
1932—MAUVIETTES FROIDES
When cold, larks may be prepared in plain chaud-froid fashion, in cases, in
Belle-vue, in Aspic, as Mousses, &c., in pursuance of the directions given
under these various recipes.
1933—ORTOLANS
Serve ortolans as plainly as possible; but the best method of preparing them
is roasting. However, for the sake of variety, they may be prepared as
follows:—
1934—SYLPHIDES D’ORTOLANS
Butter some very small porcelain or silver cassolettes, and garnish them
half-full with mousseline forcemeat of ortolans prepared with truffle
essence.
Set these cassolettes in the front of the oven, that the forcemeat may poach.
Cook in butter, for three minutes only, as many ortolans as there are
garnished cassolettes, and proceed so as to have them just ready when the
forcemeat is poached.
Place an ortolan in each cassolette, and sprinkle them with nut-brown
butter, combined with a little pale melted glaze and pineapple juice.
1942—ACCOMPANIMENT OF ROASTS
It struck me as desirable that I should give in this chapter the recipes of the
various preparations which, in England, are served with Roasts:—Yorkshire
Pudding, Veal Stuffing, &c. Having treated of the accompanying sauces to
Roasts in Part I, I need only recall them here.
B R
1947—ROAST RIBS OF BEEF
Clear the joint of the vertebræ and the yellow ligaments. Roast before a
moderately fierce fire, and place the joint if possible in an uncovered
braising-pan, the sides of which may protect the meat during the cooking
process.
1948—ROAST UPPER-FILLET
Break the projecting bones of the vertebræ, and sever the yellow ligament at
various points. For this joint the heat should be fiercer than in the previous
case, the limit of time being less.
1949—ROAST SIRLOIN
These enormous pieces are scarcely trimmed; the excess of flank alone is
suppressed; but the fillet must remain covered by a considerable thickness
of fat, which protects it while roasting.
Without this precautionary measure, the under-cut would be cooked long
before the upper-fillet, and would dry up.
The fire should be concentrated, regular and not too fierce for this joint. The
flat bones of the vertebræ must be broken at their base, but not detached.
1950—FILLET OF BEEF
Fillet of beef intended for roasting should be carefully cleared of its two
sinewy envelopes. But, since this trimming tends to let it dry while cooking,
were the meat left as it stands, it is customary to lard it with strips of fresh
fat bacon, which protect it; or it may be wrapped in slices of bacon. In
certain circumstances, it is covered on top and beneath with slices of beef
fat, flattened to the thickness of a rasher of bacon by means of a beater, and
tied on with string.
Fillet of beef should be cooked with a somewhat fierce fire, and, in
England, it is usually kept underdone towards the centre.
N.B.—Large roast joints of beef are always accompanied by Yorkshire
pudding, grated Horse-radish or Horse-radish sauce (No. 119 or 138).
1951—RÔTIS DE VEAU (Veal Roasts)
In my opinion, the spit does not suit veal, whatever be the quality of the
latter. Poëling (No. 250) is preferable and suits it better.
The quality of meat can but be enhanced under the treatment I suggest,
more particularly as the poëling-liquor constitutes a much richer gravy than
that which generally accompanies veal roasted on the spit. In English
cookery roast veal is always accompanied by boiled ham or breast of bacon.
Veal Stuffing (No. 1945) poached in steam in a special mould, and cut into
slices, is sent at the same time.
Roast joints of veal are generally the Loin, the best end, the Neck or the
Fillet.
Sometimes, too, but more rarely, the Cushion is roasted.
1953—PORK ROASTS
Pork roasts may only appear on very ordinary menus, and really belong to
domestic cookery. The pork joints for roasting are the Legs, the Fillets, and
the Neck.