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Test bank and solution of analyzing transactions (2)

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Nội dung chi tiết: Test bank and solution of analyzing transactions (2)

Test bank and solution of analyzing transactions (2)

CHAPTER 2 ANALYZING TRANSACTIONSDISCUSSION QUESTIONS1All account IS a form designed to record changes tn a particular asset, liability, owner’s equity

Test bank and solution of analyzing transactions (2)y, revenue, or expense. A ledger IS a gr oup of r elated accounts.2The terms debit and credit may signify either an increase or a decrease, depending

upon the nature of the account. For example, debris Signify an increase in asset and expense accounts but a decrease in liability, owner’s capital, an Test bank and solution of analyzing transactions (2)

d revenue accounts.3a. Assuming no errors have occrured. the credit balance in the cash accorurt resulted from drawingchecks for $1,850 ill excess of

Test bank and solution of analyzing transactions (2)

the amount of cash on deposit.b. The $1,850 credit balance in the cash account as of December 31 is a liability' owed to the bank. It IS usually refer

CHAPTER 2 ANALYZING TRANSACTIONSDISCUSSION QUESTIONS1All account IS a form designed to record changes tn a particular asset, liability, owner’s equity

Test bank and solution of analyzing transactions (2)eivable and credit Fees Earned or another appropriately titled revenue account in October.(2) Debrt Cash and credit Accounts Receivable in November.5N

o. Errors may have been made that had the same erroneous effect on both debits and credits, such as failure to record and or post a transaction. recor Test bank and solution of analyzing transactions (2)

ding the same transaction more titan once, and posting a transaction correctly but to the wrong account.6The listing of $9,800 is a transposition; the

Test bank and solution of analyzing transactions (2)

listing of $100 is a slide.7a. No. Because the same error occurred on both the debit side and the credit side of the trialbalance, the trial balance

CHAPTER 2 ANALYZING TRANSACTIONSDISCUSSION QUESTIONS1All account IS a form designed to record changes tn a particular asset, liability, owner’s equity

Test bank and solution of analyzing transactions (2)it total by $90.8a. The equality of the trial balance would not be affected.b. On the income statement, total operating expenses (salary expense) woul

d be overstated by $7,500. and net income would be understated by $7,500. On the statement of owner’s equity', the beginning and ending capital would Test bank and solution of analyzing transactions (2)

be correct. However, net income and withdrawals would be understated by $7,500. These understatements offset one another, and. thus, ending owner’s eq

Test bank and solution of analyzing transactions (2)

uity is correct The balance sheet is not affected by the error.9a. The equality of the trial balance would not be affected.b. On the income statement,

CHAPTER 2 ANALYZING TRANSACTIONSDISCUSSION QUESTIONS1All account IS a form designed to record changes tn a particular asset, liability, owner’s equity

Test bank and solution of analyzing transactions (2)ning capital would be correct How'ever. net income and ending capital would be overstated by $300,000. The balance sheet total assets is collect. Howe

ver, liabilities (notes payable) is understated by S300.000. and owner’s equity is overstated by $300,000. The under statement of liabilities is offse Test bank and solution of analyzing transactions (2)

t by the overstatement of owner’s equity, and. thus, total liabilities and owner’s equity is correct10a. From the viewpoint of Surety Stoiage. the bal

Test bank and solution of analyzing transactions (2)

ance of the checking account represents an asset.b. From the viewpoint of Ada Savings Bank, the balance of the checking account represents a liability

CHAPTER 2 ANALYZING TRANSACTIONSDISCUSSION QUESTIONS1All account IS a form designed to record changes tn a particular asset, liability, owner’s equity

Test bank and solution of analyzing transactions (2)HAPTER 2 Analyzing TransactionsPRACTICE EXERCISESPE 2-1A1Debit and credit entries, normal debit balance2Credit entries only, normal credit balance3Deb

it and credit entries, normal credit balance4Credit entries only, normal credit balance5Credit entries only, normal credit balance6Debit entries only, Test bank and solution of analyzing transactions (2)

normal debit balancePE 2-1B1Debit and credit entries, normal credit balance2Debit and credit entries, normal debit balance3Debit entries only, normal

Test bank and solution of analyzing transactions (2)

debit balance4Debit entries only, normal debit balance

CHAPTER 2 ANALYZING TRANSACTIONSDISCUSSION QUESTIONS1All account IS a form designed to record changes tn a particular asset, liability, owner’s equity

CHAPTER 2 ANALYZING TRANSACTIONSDISCUSSION QUESTIONS1All account IS a form designed to record changes tn a particular asset, liability, owner’s equity

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