Combo with Accounting 501 Chapter 7 - 14

153 terms by masterginzosupremo

Create a new folder

Advertisement Upgrade to remove ads

On January 1, Wong Company established a petty cash fund of $300. The journal entry to record the replenishment of the fund for $260 at the end of January includes:

A credit to Cash of $260.

When preparing a bank reconciliation, bank service charges will:

Decrease the balance per depositor's records.

When preparing a bank reconciliation, deposits in transit will:

Increase the balance per the bank statement.

When preparing a bank reconciliation, checks outstanding will:

Decrease the balance per the bank statement.

On January 1, Wilson Company established a petty cash fund of $400. The journal entry to record the replenishment of the fund for $280 at the end of January includes:

A credit to Cash of $280.

During preparation of a bank reconciliation, outstanding checks should be:

Deducted from the balance per the bank statement.

At December 31, before adjusting and closing the accounts had occurred, the Allowance for Doubtful Accounts of Seaboard Corporation showed a debit balance of $3,200. An aging of the accounts receivable indicated the amount probably uncollectible to be $2,100. Under these circumstances, a year-end adjusting entry for uncollectible accounts expense would include a:

Debit to Uncollectible Accounts Expense of $5,300.

In preparing a bank reconciliation, a service charge shown on the bank statement should be:

Deducted from the balance per the depositor's records.

On November 1, 2010, Salem Corporation sold land priced at $900,000 in exchange for a 6%, six-month note receivable.

Assuming the maker of the note defaults on May 1, 2011, Salem will record on this date:

An account receivable in the amount of $927,000, as well as interest revenue of $18,000.

In reconciling a bank statement, which of the following items could cause the cash per the bank statement to be greater than the balance of cash shown in the depositor's accounting records?

An outstanding check.

Uncollectible accounts expense:

Represents the loss in value of accounts receivable that are estimated to be uncollectible.

The financial statements of Baxter Corporation include an Unrealized Holding Gain on Investments. This item:

Indicates that Baxter's marketable securities have a current market value higher than cost.

If a company uses a percentage of net sales in computing the amount of uncollectible accounts expense:

The relationship between revenue and expenses is being stressed more than the valuation of receivables at the balance sheet date.

The Kansas Company makes credit sales to customers who use bank credit cards (such as Visa or MasterCard) as well as to customers who use non-bank credit cards (such as American Express or Diner's Club). In this situation:

Sales to customers using bank credit cards are recorded as cash sales.

With available-for-sale securities, unrealized holding gains and losses are:

Reported in the stockholders' equity section of the balance sheet.

The accounts receivable turnover rate:

Indicates how many times the receivables were converted into cash during the year.

The mark-to-market valuation principle:

Does not adhere to the cost principle or conservatism.

The purpose of the mark-to-market adjustment for securities classified as "available-for-sale" is:

To adjust the valuation of a company's investment to current market value.

J. Lennon borrows a sum of money from Y. Ono. A promissory note is used to document the terms of the transaction. In this situation:

J. Lennon is considered the maker of the note.

When reading a bank statement, which reference indicates an increase in the cash balance?

Credit Memorandum.

Which of the four inventory cost flow assumptions transfers the most recent purchase cost to the cost of goods sold and the remaining items in inventory are valued at the oldest acquisition costs?

LIFO

If all things are equal, except one company uses LIFO during inflation and the other uses FIFO, then:

The LIFO company will have a higher inventory turnover.

In a periodic inventory system, the cost of goods sold is determined as follows:

Cost of goods available for sale during the year, less the ending inventory.

In a periodic inventory system, recording a sale on account involves debiting which of the following accounts?

Only Accounts Receivable.

In a manufacturing company, the "just-in-time" concept of inventory management is best illustrated by:

Receiving deliveries of materials from suppliers just before the materials are used in the production process.

The CPA firm auditing Capri Corporation found that net income had been overstated. Which of the following could be the cause?

Overstatement of inventory at year-end.

Some companies that use a perpetual inventory system and the LIFO flow assumption restate their inventories at year-end to the amount indicated by periodic LIFO costing procedures. The primary reason for this adjustment is that:

Periodic LIFO often results in a lower valuation of inventory, thus reducing taxable income.

Companies with periodic inventory systems often use techniques such as the gross profit method and the retail method to:

Prepare interim financial statements without taking a complete physical inventory.

When prices are increasing, which inventory method will produce the highest cost of goods sold?

LIFO.

If an error in valuing inventory occurs in one year:

It is self-correcting after two years.

Which of the following methods of measuring the cost of goods sold most closely parallels the actual physical flow of the merchandise?

Specific identification.

Busch, Inc. is a successful company, but has a lower inventory turnover rate than the industry average. Of the following, the most likely explanation is that Busch

Offers its customers an unusually large selection of merchandise.

During a period of steadily falling prices, which of the following methods of measuring the cost of goods sold is likely to result in the lowest taxable income?

FIFO.

In a perpetual inventory system, the flow of inventory cost is:

First through the balance sheet, then through the income statement.

During the course of an audit of a company's financial statements, an auditor will be concerned that the company's inventory:

Both physically exists and is valued correctly.

The lower-of-cost-or-market rule:

Is used in conjunction with the other inventory cost flow assumptions.

Which of the following inventory cost flow assumptions is not in accord with the physical flow of merchandise in most businesses?

LIFO.

The principle of consistency states that:

If changes in accounting principles are made, the reasons for the change and the effects on the company's net income must be disclosed.

At year-end, the perpetual inventory records of Anderson Co. indicate 60 units of a particular product in inventory, acquired at the following dates and unit costs:

Purchased in August: 30 units at $750 per unit.
Purchased in November: 30 units at $700 per unit.

A complete physical inventory taken at year-end indicates only 50 units of this product actually are on hand.

Assuming that Anderson uses the LIFO flow assumption, it should record this inventory shrinkage by:

Debiting Cost of Goods Sold $7,000.
Response Feedback: 10 x $700 = $7,000

At year-end, the perpetual inventory records of Anderson Co. indicate 60 units of a particular product in inventory, acquired at the following dates and unit costs:

Purchased in August: 30 units at $750 per unit.
Purchased in November: 30 units at $700 per unit.

A complete physical inventory taken at year-end indicates only 50 units of this product actually are on hand.

Assuming that Anderson uses the FIFO flow assumption, it should record this inventory shrinkage by:

Debiting Cost of Goods Sold $7,500.
Response Feedback: 10 x $750 = $7,500

On April 2, 2009, Victor, Inc. acquired a new piece of filtering equipment. The cost of the equipment was $160,000 with a residual value of $20,000 at the end of its estimated useful lifetime of 4 years.

Refer to the information above. Assume that in its financial statements, Victor uses straight-line depreciation and rounds depreciation for fractional years to the nearest whole month. Depreciation recognized on this equipment in 2009 and 2010 will be:

$26,250 in 2009 and $35,000 in 2010.

Response Feedback: ($160,000 - $20,000)/4 = $35,000 x 9/12 = $26,250 for 2009 and $35,000 for 2010

Machinery acquired new on January 1 at a cost of $80,000 was estimated to have a useful life of 10 years and a residual salvage value of $20,000. Straight-line depreciation was used. On January 1, following six full years of use of the machinery, management decided that the estimate of useful life had been too long and that the machinery would have to be retired after three years, that is, at the end of the ninth year of service. Under this revised estimate, the depreciation expense for the seventh year of use would be:

$8,000.

Response Feedback: ($80,000 - $20,000)/10 = $6,000 x 6 = $36,000; $60,000 - $36,000 = $24,000/3 = $8,000

On April 30, 2009, Tilton Products purchased machinery for $88,000. The useful life of this machinery is estimated at 8 years, with an $8,000 residual value.

Refer to the information above. Assume that in its financial statements, Tilton Products uses the 150%-declining-balance method and the half-year convention. Depreciation expense in 2009 and 2010 will be:

$8,250 in 2009 and $14,953 in 2010.

Response Feedback: ($88,000 x 1.5/8) = $16,500/2 = $8,250 in 2009 and ($88,000 - $8,250) x 1.5/8 = $14,953 in 2010

In February 2009, Brilliant Industries purchased the Topaz Mine at a cost of $10,000,000. The mine is estimated to contain 500,000 carats of stone and to have a residual value of $500,000 after mining operations are completed. During 2009, 50,000 carats of stone were removed from the mine and sold. In this situation:

The amount of depletion deducted from revenue during 2009 is $950,000.

Response Feedback: ($10,000,000 - $500,000)/500,000 = $19 x 50,000 = $950,000

In February 2012, Gemstone Industries purchased the Opal Mine at a cost of $20,000,000. The mine is estimated to contain 500,000 carats of stone and to have a residual value of $1,000,000 after mining operations are completed. During 2012, 50,000 carats of stone were removed from the mine and sold. In this situation:

he amount of depletion deducted from revenue during 2012 is $1,900,000.

Response Feedback: ($20,000,000 - $1,000,000)/500,000 = $38 x 50,000 = $1,900,000

Land is purchased for $456,000. Additional costs include a $30,300 fee to a broker, a survey fee of $3,400, $2,750 to construct a fence, and a legal fee of $12,500. What is the cost of the land?

$502,200.

Response Feedback: $456,000 + $30,300 + $3,400 + $12,500 = $502,200

On April 8, 2009, Jupitor Corp. acquired equipment at a cost of $480,000. The equipment is to be depreciated by the straight-line method over six years with no provision for salvage value. Depreciation for fractional years is computed by rounding the ownership period to the nearest month. Depreciation expense recognized in 2009 will be:

$60,000.

Response Feedback: ($480,000/6) x 9/12 = $60,000

Total stockholders' equity of Tucker Company is $4,000,000. The fair market value of Tucker's net identifiable assets (assets less liabilities) is $5,000,000. Empire Corporation makes an offer to purchase Tucker's entire business for $5,800,000. In this situation:

Empire Corporation is willing to pay $800,000 for goodwill generated by Tucker, and Empire will report this goodwill in its balance sheet if the purchase is finalized.

Land is purchased for $256,000. Additional costs include a $15,300 fee to a broker, a survey fee of $2,400, $1,750 to construct a fence, and a legal fee of $8,500. What is the cost of the land?

$282,200.

Response Feedback: $256,000 + $15,300 + $2,400 + $8,500 = $282,200

On April 30, 2009, Tilton Products purchased machinery for $88,000. The useful life of this machinery is estimated at 8 years, with an $8,000 residual value.

Refer to the information above. Assume that in its financial statements, Tilton Products uses the 200%-declining-balance method and the half-year convention. Depreciation expense in 2009 and 2010 will be:

$11,000 in 2009 and $19,250 in 2010.

Response Feedback: $88,000 x 2/8 = $22,000/2 = $11,000 in 2009 and $77,000 x 2/8 = $19,250 in 2010

For depreciable property other than real estate, MACRS is based upon:

Either the 150% or 200% declining-balance method.

Which of the following would not be amortized?

Oil well.

The basic purpose of the matching principle is to allocate the cost of an asset to expense over the years in which the asset contributes to revenue. Current accounting practice does not strictly apply this principle to expenditures for:

Research and development.

The fair market value of Lewis Company's net identifiable assets is $5,000,000. Martin Corporation purchases Lewis' entire business for $5,800,000. Which of the following statements is not correct?

Martin will record amortization expense over a period not to exceed 40 years.

The inclusion of the intangible asset goodwill in the financial statements of a company indicates:

That the company has purchased a going business at a price in excess of the fair market value of the net identifiable assets.

The entry to record amortization on a copyright would include:

A debit to amortization expense

Expenditures for research and development intended to lead to new products of commercial value:

Should be charged to expense when incurred.

With respect to depreciation policies, the principle of consistency means:

A company should use the same depreciation method from year to year for a given plant asset.

When a depreciable asset is sold at a price equal to its book value, a journal entry would include:

A debit to accumulated depreciation.

Armstrong Company recently acquired a new computer system. Which of the following costs associated with the computer should not be debited to the Equipment account?

Replacement of several circuit boards damaged during installation.

Salem Co. has outstanding $100 million of 7% bonds, due in 7 years, and callable at 104. The bonds were issued at par and are selling today at a market price of 94.

If Salem Co. calls $10 million of these bonds it will report:

A $400,000 loss.
Response Feedback: $10,000,000 - $10,400,000 = $(400,000)

Webster Company issues $1,000,000 face value, 6%, 5-year bonds payable on December 31, 2011. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Webster uses the straight-line method of amortizing bond discount or premium.

The carrying value of this liability in Webster Company's December 31, 2012, balance sheet is:

$976,000.
Response Feedback: $970,000 + $6,000 = $976,000

Webster Company issues $1,000,000 face value, 6%, 5-year bonds payable on December 31, 2011. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Webster uses the straight-line method of amortizing bond discount or premium.

The entry made by Webster Company to record issuance of the bonds payable at December 31, 2011, includes:

A debit to Discount on Bonds Payable of $30,000.

Response Feedback: $1,000,000 - ($1,000,000 x .97) = $30,000

Sanford Corporation borrowed $90,000 by issuing a 12%, six-month note payable, all due at the maturity date. After one month, the company's total liability for this loan amounts to:

$90,900.

Response Feedback: $90,000 + ($90,000 x 12% x 1/12) = $90,900

Trego Company issued, payable on December 31, 2011, $1,000,000 face value, 4%, 5-year bonds. Interest will be paid semiannually each June 30 and December 31. The bonds sold at a price of 102; Trego uses the straight-line method of amortizing bond discount or premium.

Trego's entry at June 30, 2012, to record the first semiannual payment of interest and amortization of discount/premium on the bonds includes a:

Debit to Bond Interest Expense of $22,000.

Response Feedback: $1,000,000 x 2% + $20,000/10 = $22,000

The current balance sheet of Apex reports total assets of $20 million, total liabilities of $2 million, and owners' equity of $18 million. Apex is considering several financing possibilities in order to expand operations. Each question based on this data is independent of any others.

Assume Apex borrows $2 million to finance its expansion. Apex's debt ratio immediately after the borrowing will be:

.18.

Response Feedback: $4/$22 = .18

On December 1, Year 1, Bradley Corporation incurs a 15-year $200,000 mortgage liability in conjunction with the acquisition of an office building. This mortgage is payable in monthly installments of $2,400, which include interest computed at the rate of 12% per year. The first monthly payment is made on December 31, Year 1.

The total liability related to this mortgage reported in Bradley's balance sheet at December 31, Year 1, is:

$199,600.

Response Feedback: 200,000 - 400 = 199,600

On April 1, Year 1, Greenway Corporation issues $20 million of 10%, 20-year bonds payable at par. Interest on the bonds is payable semiannually each April 1 and October 1.

In Year 2, Greenway's income statement will report interest expense arising from this bond issue of:

$2,000,000.

Response Feedback: $20,000,000 x 10% = $2,000,000

If a bond is selling at 103, it is selling at:

A premium.

In a statement of cash flows, most interest payments are classified as:

Operating activities.

Which of the following does not affect the market price of an outstanding bond issue?

The price at which the bonds were originally issued.

After bonds have been issued, their market value can be expected to:

Fall if interest rates rise.

Which one of the following is not considered a criteria to capitalize a lease?

The present value of minimum lease payments is less than 90% of the fair market value of the asset.

Deferred taxes are classified as:

Either an asset or liability, depending upon the situation.

Using different accounting methods on financial statements and tax returns will create:

A deferred tax liability.

One advantage of issuing bonds instead of stock is that:

Interest is tax deductible, whereas dividends are not.

The interest coverage ratio is computed by dividing:

Operating income by interest expense.

The FICA tax paid by an employer is:

Equal to the amount paid by the employee.

Which of the following is an example of a contingent liability?

A lawsuit pending against a restaurant chain for improper storage of perishable food items.

When no-par stock is issued:

The issue price is credited to the Capital Stock account.

The entry to record the issuance of common stock at a price above its par value includes:

A credit to Additional Paid-in Capital: Common Stock.

Which of the following would usually be the greatest amount?

The number of shares authorized.

If the preferred stock of a corporation is cumulative:

Dividends in arrears must be paid on preferred stock before any dividend can be paid on common stock.

The financial statements of a corporation that failed during the current year to pay any dividends on its cumulative preferred stock should:

Include a footnote disclosing the amount of the dividends in arrears.

Which of the following is not a characteristic of most preferred stock?

Dividends that vary as income changes.

Which of the following best describes the relationship between revenue and retained earnings?

Revenue increases net income, which in turn increases retained earnings.

Which statement is true about a stock split?

Total shareholders' equity remains the same.

Which of the following best describes retained earnings?

Income that has been reinvested in the business rather than distributed as dividends to stockholders.

If preferred stock is convertible, it is so at the option of the:

Stockholders.

Public corporations are required by law or regulation to perform all of the following except:

Make regularly scheduled dividend payments to all stockholders.

The advantages of corporations going public include all of the following except:

Ability to remove assets.

In order to limit the use of a shell company, the SEC has proposed:

Greater financial disclosures.

Shore and Gardiner each own 10,000 shares of S&G Corporation $12 par value stock which they purchased for $38 per share directly from the corporation. If Shore sells his stock to Gardiner for $475,000:

No account of S&G Corporation is affected.

Topper Corporation has 60,000 shares of $1 par value common stock and 16,000 shares of cumulative 7%, $100 par preferred stock outstanding. Topper has not paid a dividend for the prior year. If Topper declares a $1.95 per share dividend this year, what will be the total amount they must pay their shareholders?

$341,000.

Response Feedback: 2(16,000 x $7) + ($1.95 x 60,000) = $341,000

On April 16, 2010, Rodriguez Corporation reacquired 12,000 shares of its own $10 par stock for $660,000 cash. On November 4, 2011, 1,000 of the treasury shares were reissued at a price of $65 per share. The journal entry to record the reissuance of the 1,000 shares of stock on November 4 includes a:

Credit to Additional Paid-In Capital: Treasury Stock Transactions of $10,000.

Response Feedback: (1,000 x $65) - (1,000 x $55) = $10,000

On April 1, 2011, Jetter Corporation reacquired 2,000 shares of its own $10 par stock for $120,000 cash. On October 15, 2011, 600 of the treasury shares were reissued at a price of $65 per share.

Refer to the information above. The reacquisition of the 2,000 shares on April 1, 2011, causes:

A reduction in total assets and in total stockholders' equity of Jetter Corporation.

On April 1, 2011, Jetter Corporation reacquired 2,000 shares of its own $10 par stock for $120,000 cash. On October 15, 2011, 600 of the treasury shares were reissued at a price of $65 per share.

Refer to the information above. The journal entry to record the reissuance of the 600 shares of stock on October 15 includes a:

Credit to Additional Paid-In Capital: Treasury Stock Transactions of $3,000.

Response Feedback: (600 x $65) - (600 x $60) = $3,000

Family Fashions Corporation discontinued Kid-Choice, its entire line of children's clothing, in November of 2009. Prior to the disposal, Kid-Choice generated a loss of $600,000 (net of tax) for the period from January through the sale date. Because of the value of the real estate and machinery, there was a gain of $850,000 (net of tax) on the actual sale. How should this situation be reported in the financial statements of Family Fashions for 2009?

A $250,000 gain should be in the "discontinued operations" section of the income statement.

An example of an extraordinary gain or loss is:

A loss due to the expropriation of assets by a foreign government.

Which of the following would be classified as an extraordinary item?

A loss from an enacted law that made inventory unsalable.

Stock splits:

Allow management to conserve cash, give stockholders more shares, and cause no change in total assets, liabilities, or stockholders' equity.

As a result of a 5% stock dividend:

The number of shares owned by each stockholder increases by 5%, but total stockholders' equity does not change.

A small stock dividend is recorded at:

Market value.

After preparing the financial statements for 2011, the accountant for the Dawson Corporation discovered that a prior period adjustment had been omitted from the 2009 financial statements. Which of the following is most likely to require correction as a result of this oversight?

Ending retained earnings at December 31, 2011.

Which of the following items would not reduce retained earnings?

Cash payment of a previously declared dividend.

A prior period adjustment appears in:

The statement of retained earnings, as an adjustment to the beginning balance of retained earnings.

A liquidating dividend:

Represents a return of invested capital to a corporation's owners, the stockholders.

Earnings per share figures are shown in the income statement:

For income before extraordinary items and for income from continuing operations, as well as for net income.

A liquidating dividend:

Occurs when a corporation pays a dividend that exceeds the balance in the retained earnings account.

Supervox Corporation declared a 3-for-2 common stock split, but this transaction was erroneously recorded as a 50% common stock dividend. As a result:

Retained earnings is understated.

If a material accounting error was made in a prior year, that error:

Should be reflected, net of taxes, on the retained earnings statement.

Diluted earnings per share is a hypothetical computation to warn stockholders what could happen if:

Convertible securities are converted into shares of common stock.

Declaration and distribution of a stock dividend cause each of the following effects except:

A decrease in total assets of the issuing corporation.

Which of the following would have no effect on Retained Earnings?

Declaration of a stock split.

Doogle Corporation sold a segment of its operations in 2009 and suffered an extraordinary loss in 2010. Which of the following would be the most useful in attempting to predict Doogle's performance for 2011?

Doogle's income from continuing operations in 2009 and 2010.

A restriction of retained earnings:

Limits the dollar amount of dividends a corporation may declare.

To qualify as an extraordinary item, a gain or loss must:

Be material in amount, unusual in nature, and not expected to recur.

When equipment is sold at a loss:

The net proceeds are shown in the investing section.

Which of the following would indicate a cash disbursement?

An increase in prepaid expenses.

Which of the following does not create a difference between net income and the net cash flow from operations?

Payment of a cash dividend.

Which of the following sets of data is sufficient to compute the amount of cash paid for merchandise?

Cost of goods sold, increase or decrease in inventory, increase or decrease in accounts payable.

All of the following are advantages of an increasing cash flow from operations except:

Large cash flows eliminate the need for borrowing.

When using the indirect method, depreciation expense:

Increases net cash flow from operations.

Which of the following is not true regarding the direct and indirect methods of computing net cash flow from operating activities?

Both methods involve adjusting entries to the company's books so that the accounting records reflect the figures shown in the statement of cash flows.

Which of the following would not be presented in the cash from operating activities section of the statement of cash flows when the indirect method is used?

Both a gain on the sale of investments and depreciation expense would be shown.

The FASB classifies interest received on investments and interest paid on debt financing as part of operating cash flows, while the IASB:

Allows interest received to be classified as either operating or investing and interest paid as either operating or financing.

Which method will yield the higher cash flows from financing activities?

Both direct and indirect methods will yield the same amount.

Which of the following indicates a cash receipt?

A decrease in accounts receivable.

Cash flows from investing activities include all of the following except:

Cash proceeds from borrowing.

When equipment is purchased entirely through a loan:

Neither the loan nor the purchase of equipment is shown in the investing or the financing sections.

Free cash flow arises out of:

Operating activities.

A statement of cash flows is not intended to assist investors in evaluating:

The profitability of business operations.

The statement of cash flows of Bosley Corporation shows the amount of cash received from customers as $720,000. If net sales in Bosley Corporation's income statement are reported at $670,000 then:

Bosley's accounts receivable decreased $50,000.

The principle factors affecting the quality of working capital are:

Both the nature of the current assets and the length of time to convert current assets into cash.

Which American industry would tend to have the greatest debt ratio?

Banking.

Traditionally, stock of financially sound companies with stable earnings usually have a price-earnings ratio of:

12.

On common size income statements, each component in the income statement is represented as a percentage of:

Sales.

In a multiple-step income statement, interest expense usually is not classified as an operating expense because interest charges:

Stem from the manner in which assets are financed, not the manner in which they are used in business operations.

Short-term creditors are most likely to use the quick ratio instead of the current ratio in evaluating the solvency of a company with large, slow-moving:

Inventories.

In evaluating the quality of a company's earnings, which of the following factors is least important?

The dollar amount of earnings per share.

When comparing the current ratio to the quick ratio:

The current ratio will always be greater.

Component percentages indicate the relative size of each item included in a total. Which of the following statements is true?

Income statement items are expressed as a percentage of net sales, while balance sheet items are expressed as a percentage of total assets.

In a multiple-step income statement, income taxes are not classified as operating expenses because:

Income taxes do not contribute to the production of revenue.

A comparative financial statement:

Places two or more years of a financial statement side-by-side in order to compare results.

The current ratio is calculated by:

Dividing current assets by current liabilities.

Quick assets include which of the following?

Cash, marketable securities, and receivables.

In calculating earnings per share, the denominator of the equation includes:

Only common stock outstanding.

Which of the following is not a measure of short-term liquidity?

Debt ratio

The term, classified financial statements, refers:

To financial statements in which items with certain characteristics are placed together in a group in an effort to develop useful subtotals.

See More

Please allow access to your computer’s microphone to use Voice Recording.

Having trouble? Click here for help.

We can’t access your microphone!

Click the icon above to update your browser permissions above and try again

Example:

Reload the page to try again!

Reload

Press Cmd-0 to reset your zoom

Press Ctrl-0 to reset your zoom

It looks like your browser might be zoomed in or out. Your browser needs to be zoomed to a normal size to record audio.

Please upgrade Flash or install Chrome
to use Voice Recording.

For more help, see our troubleshooting page.

Your microphone is muted

For help fixing this issue, see this FAQ.

Star this term

You can study starred terms together

NEW! Voice Recording

Create Set