LATEST PRAXIS BUSINESS-EDUCATION-CONTENT-KNOWLEDGE-5101 TEST REPORT | TECHNICAL BUSINESS-EDUCATION-CONTENT-KNOWLEDGE-5101 TRAINING

Latest PRAXIS Business-Education-Content-Knowledge-5101 Test Report | Technical Business-Education-Content-Knowledge-5101 Training

Latest PRAXIS Business-Education-Content-Knowledge-5101 Test Report | Technical Business-Education-Content-Knowledge-5101 Training

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PRAXIS Praxis Business Education: Content Knowledge (5101)Exam Sample Questions (Q48-Q53):

NEW QUESTION # 48
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 Prepaid Insurance $500
  • B. Debit Insurance Expense $500, credit Income and Expense Summary $500
  • C. Debit Prepaid Insurance $100, credit Insurance Expense $100
  • D. Debit Insurance Expense $100, credit Prepaid Insurance $100

Answer: A

Explanation:
Prepaid insurance represents insurance paid in advance, recorded as an asset. At the end of the fiscal period, the portion that has expired ($500) must be recognized as an expense. The adjusting entry reduces the Prepaid Insurance account (asset) by crediting it and increases the Insurance Expense account by debiting it for the expired amount. Thus, the correct entry is: Debit Insurance Expense $500, Credit Prepaid Insurance $500.
Option A incorrectly adjusts for $100, which is the remaining prepaid amount. Option B reverses the accounts and amounts incorrectly. Option C involves the Income and Expense Summary, which is not relevant for this adjustment. This question tests adjusting entries, a key concept in the Accounting and Finance category.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Accounting and Finance; Accounting Principles, Chapter 3.


NEW QUESTION # 49
There arerunny factors of production thatcontribute to the output of a final product. Place thedescriptions below into the appropriate categories.

Answer:

Explanation:

Explanation:

The factors of production are categorized as Land (natural resources, e.g., minerals, water), Labor (human effort, e.g., workers' skills), Capital (physical assets, e.g., machinery, buildings), and Entrepreneurship (organizing resources and taking risks, e.g., business innovation). The question requires matching descriptions to these categories, a common task in economics education. The provided answer image correctly aligns the descriptions with each category. This question falls under the Economics category, emphasizing production factors.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Economics; Principles of Economics, Chapter 2.


NEW QUESTION # 50
Which of the following types of reports presents facts, draws conclusions, and makes recommendations?

  • A. Periodic
  • B. Analytical
  • C. Informational
  • D. Progress

Answer: B

Explanation:
Analytical reports present data, analyze it to draw conclusions, and provide recommendations based on the findings. Option B (informational) reports only present facts without analysis or recommendations. Option C (periodic) reports provide regular updates, often without deep analysis. Option D (progress) reports track project advancements, not necessarily with conclusions or recommendations. This questionfalls under the Communication and Career Development category, focusing on business reporting.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Communication and Career Development; Business Communication, Chapter 10.


NEW QUESTION # 51
Which of the following is an example of a primary source?

  • A. Searching a website
  • B. Reading a book
  • C. Studying a journal article
  • D. Conducting an interview

Answer: D

Explanation:
A primary source provides firsthand information or original data, such as an interview, where the information comes directly from the source. Option A (journal article) is typically a secondary source, as it analyzes or interprets primary data. Option B (book) is usually secondary, unless it is an autobiography or original document. Option D (website) can contain primary or secondary information but is not inherently primary.
Conducting an interview directly gathers original data, making it a primary source. This question aligns with the Communication and Career Development category, emphasizing research and communication skills.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Communication and Career Development; Business Research Methods, Chapter 4.


NEW QUESTION # 52
A small hardware store purchases 5 hammers for $5 each and sells the hammers for $9 each. Which of the following amounts represents the total gross profit?

  • A. $4
  • B. $20
  • C. $45
  • D. $25

Answer: B

Explanation:
Gross profit is calculated as total revenue minus the cost of goods sold (COGS). The store purchases 5 hammers at $5 each, so COGS = 5 × $5 = $25. The hammers are sold at $9 each, so total revenue = 5 × $9 =
$45. Gross profit = $45 # $25 = $20. Option A ($4) represents the profit per hammer, not the total. Option C ($25) is the COGS, and Option D ($45) is the total revenue. This question tests basic accounting principles under the Accounting and Finance category.
Reference:ETS Praxis Business Education: Content Knowledge (5101) Study Companion, Section on Accounting and Finance; Accounting Principles, Chapter 5.


NEW QUESTION # 53
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