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

2. A business owner has just purchased a piece of equipment for $3,500. The terms of the purchase state that if the balance is paid in full within 30 days, the buyer will receive 1% off. If the owner pays in full two weeks after the purchase, which of the following is the amount the owner will pay?

A) $2,975
B) $3,465
C) $3,150
D) $3,000

3. Which of the following types of interviews should be conducted to ensure that assessments by key people are included in the hiring process?

A) Structured interviews
B) Behavioral interviews
C) Sequential interviews
D) Stress interviews

4. In spreadsheet software, which of the following best identifies the range of cells A1 to E6?

A) A1:E6
B) =A1-E6
C) A1.T6
D) =A1*E6

5. Which of the following is a national association of marketing education students that provides teachers and members with activities to develop career skills in marketing, entrepreneurship, and management?

A) Distributive Education Clubs of America (DECA)
B) National Tech Prep Network (NTPN)
C) National Council on Economic Education (NCEE)
D) National Association of Supervisors for Business Education (NASBE)

Solutions: