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1、1,Howdowerecordedaliabilitycreatedbythereceiptofcashfromcustomersinpaymentforproductsorservicesthathavenotyetbeendeliveredtothecustomers?A,recordedasadebittoanunearnedrevenueaccountB,recordedasadebittoaprepaidexpenseaccountC,recordedasacredittoanunearn
2、edrevenueaccountD,recordedasacredittoaprepaidexpenseaccount.c3,duringthemonthofFebruary,HalCompanyhadcashreceiptof6500andcashdisbursementof8000.TheFebruary28cashbalancewas4300.Whatwasthebeginning(February1)cashbalance?A,1500B,2800C,5800D,7300X+6500-800
3、0=4300X=5800C4,Aimesopenedanewbusinessbyinvestingthefollowingassets:cash4000;land20000;building80000.Also,thebusinesswillassumeresponsibilityforanotepayableof32000.Aimessignedthenoteaspartofhispaymentforthelandandbuilding.Whichjournalentryshouldbeusedo
4、nthebooksofthenewbusinesstorecordtheinvestmentbyAimes?A,Dr.Asserts104000Cr.Capital104000B,Dr.Asserts104000Cr.Liability32000Capital72000C,Dr.Cash4000Land20000Building80000Cr.Capital104000D,Dr.Cash4000Land20000Building80000Cr.Notespayable32000Capital7200
5、0D5,thefollowingtransactionoccurredduringJuly:--received700cashforphotographyserviceprovidedtocustomerduringthemonth--received1500cashfromBarbara,theownerofthebusiness--received800fromacustomerinpartialpaymentofhisaccountreceivablewhicharoseasaresultof
6、salesduringJune--renderedphotographyservicestoacustomeroncredit.500--borrowed2500frombank--received1000fromacustomerinpaymentforservicestobeperformednextyearWhatwastheamountofrevenueforJuly?A,1200B,3000C,5500D,7000700yes,500yes700+500=1200A6,Howdowerec
7、ordanassetscreatedbyapaymentforeconomicbenefitsthatdoesnotexpireuntilsomelatertime?A,recordedasadebittoanunearnedrevenueaccountB,recordedasadebittoaprepaidexpenseaccountC,recordedasacredittoanunearnedrevenueaccountD,recordedasacredittoaprepaidexpenseac
8、countB7,OnSeptember30,accountspayablehadanormalbalanceof2300.DuringSeptember,theaccountwascreditedforatotalof5400anddebitedforatotal3900.WhatwasthebalanceintheaccountspayableatthebeginningofSeptember?A,A0balanceB,An800debitbalanceC,An80