A business must write off an irrecoverable debt of $3,000.What is the journal entry to record this in the nominal ledger?
A: Debit Trade receivables $3 ,000; Credit Sales $3,000
B: Debit Sales $3,000; Credit Trade receivables $3 ,000
C: Debit Irrecoverable debt expense $3,000; Credit Trade receivables $3,000
D: Debit Trade receivables $3,000; Credit Sales $3,000
A: Debit Trade receivables $3 ,000; Credit Sales $3,000
B: Debit Sales $3,000; Credit Trade receivables $3 ,000
C: Debit Irrecoverable debt expense $3,000; Credit Trade receivables $3,000
D: Debit Trade receivables $3,000; Credit Sales $3,000
举一反三
- At the end of the day, the cash register system shows $3,000 of cash sales, but the count of cash in the register is $2,950. The appropriate journal entry to account for this difference includes: A: Credit to Cash for $50. B: Debit to Cash for $50. C: Credit to Cash Over and Short for $50. D: Debit to Cash Over and Short for $50.
- On 3rd March credit sales were made of $25,000, cash sales of $4,500 were made, and debts outstanding of $3,200 were written off as irrecoverable. What will be the total of entries for 3rd March to the receivables control account? A: Debit $21,800 B: Credit $21,800 C: Debit $26,300 D: Credit $26,300
- At the end of the day, the cash register's record shows $1,250, but the count of cash in the cash register is $1,245. The correct entry to record the cash sales is A: Debit Cash $1,245; Credit Sales $1,245. B: Debit Cash $1,245; debit Cash Over and Short $5; credit Sales $1,250. C: Debit Cash $1,250; credit Sales $1,250. D: Debit Cash $1,250; credit Sales $1,245, credit Cash Over and Short $5. E: Debit Cash Over and Short $5, credit Sales $5.
- （1）张某 3 月取得工资薪金所得应预扣预缴个人所得税税额的下列计算列式中，正确的是（ ）。 A: （15 000×3 － 3 300×3 － 2 000×3 － 5 000×3）×3% ＝ 423（元） B: （15 000×3 － 3 300×3 － 5 000×3）×3% ＝ 603（元） C: （15 000×3 － 3 300×3 － 5 000×3）×3% － 282 ＝ 321（元） D: （15 000×3 － 3 300×3 － 2 000×3 － 5 000×3）×3% － 282 ＝ 141（元）
- Joshua has entered sales returns of $100 on the credit side of the sales returns ledger account.Which of the following journals would correct this error? A: Debit Sales Returns $200 and Credit Suspense $200 B: Debit Suspense $200 and Credit Sales returns $200 C: Debit Sales returns $100 and Credit Suspense $100 D: Debit Suspense $100 and Credit Sales returns $100