举一反三
- 中国大学MOOC: A company purchased an equipment by paying £26,000 cash. When this transaction is entered in the journal, the equipment account is ________ for £26,000 and ….
- FastForward purchased $25,000 of equipment for cash. The Equipment asset account is _______________ for $25,000 and the cash account is _______________ for $25,000.
- When a company pays a bill, the account Cash will be__. A: No change B: Debited C: Credited
- Oliver Ltd purchased a piece of equipment for $20 000. It paid GST of $2000, shipping charges of $500, and insurance during transit of $200. Installation and testing of the new equipment cost $1000. The total to be debited to the Equipment account is: A: $22 000 B: $22 700 C: $23 000 D: $23 700
- Your company purchased on credit art equipment from Greg’s Equipment Company for $3，900. The transaction will be recorded as：（ ） A: Dr. Accounts Payable $3,900 Cr. Art Equipment $3,900 B: Dr. Art Equipment $3,900 Cr. Accounts Payable $3,900 C: Dr. Cash $3,900 Cr. Art Equipment $3,900 D: Dr. Art Equipment $3,900 Cr. Cash $3,900
内容
- 0
Your company purchased art supplies for $1,400 cash and office supplies for $700 cash from Rocklin Supply Company. The accounting clerk recorded the transaction as: Dr. Art Supplies $1,400 Cr. Cash $2,100
- 1
Your company purchased on credit art equipment from Greg’s Equipment Company for $3,900. The transaction will be recorded as:
- 2
A photocopy firm purchased office equipment from Hougas Equipment Co. for $5,300, paying $2,300 in cash and agreeing to pay the rest next month. The entries are: Dr. Office Equipment $5,300 Cr. Cash $2,300 __________ $3,000
- 3
Which one of the following would be an error of principle? A: Plant and machinery purchased was credited to a non-current assets account B: Plant and machinery purchased was debited to the purchases account C: Plant and machinery purchased was debited to the equipment account D: Plant and machinery purchased was credited to the equipment account
- 4
Transaction d. Purchased equipment on account, $9,000.The correct journal entry is: A: Dr. Equipment 9,000 Cr. Accounts payable 9,000 B: Dr. Equipment 9,000 Cr. Cash 9,000 C: Dr. Equipment 9,000 Cr. Note payable 9,000