Category Archives: ACC 291T

ACCT 291 All Assignments New Syllabus April 2020 New

ACC 291 All Assignments (New Syllabus) (April, 2020) New

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ACC 291 All Assignments (New Syllabus) (April, 2020) New

ACC 291T Week 1 Practice: Connect® Knowledge Check

ACC 291T Week 1 Apply: Connect® Exercise

ACC 291T Week 2 Practice: Connect® Knowledge Check

ACC 291T Week 2 Apply: Connect® Exercise

 

 

 

ACC 291T Week 3 Practice: Connect® Knowledge Check

 

 

 

ACC 291T Week 3 Apply: Connect® Exercise

 

 

 

ACC 291T Week 4 Practice: Connect® Knowledge Check

 

 

 

ACC 291T Week 4 Apply: Connect® Exercise

 

 

 

ACC 291T Week 5 Practice: Connect® Knowledge Check

 

 

 

ACC 291T Week 5 Apply: Connect® Exercise

 

 

 

 

 

 

 

ACC 291 Week 1 Practice Connect Practice Assignment

 

 

 

ACC 291 Week 1 Apply Connect Assignment (Score 10/10) (With Excel File)

 

 

 

ACC 291 Week 2 Practice Connect Practice Assignment (Score 10/10)

 

 

 

ACC 291 Week 2 Apply Connect Assignment (Score 10/10) (with Excel File)

ACC 291 Week 3 Practice Connect Practice Assignment

ACC 291 Week 3 Apply Connect Assignment (Score 10/10) (With Excel File)

ACC 291 Week 4 Practice Connect Assignment

ACC 291 Week 4 Apply Connect Assignment (With Excel file)

 

ACC 291 Week 5 Connect Practice Connect Assignment (Score 100%)

 

 

 

ACC 291 Week 5 Apply Connect Assignment (with Excel File)

ACC 291T Apply Assignment Week 2 Connect Assignment April 2020 with Excel File New

ACC 291T Apply Assignment Week 2 Connect Assignment (April, 2020) (with Excel File) New

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ACC 291T Apply Assignment Week 2 Connect Assignment (April, 2020) (with Excel File) New

During March a firm purchased $22,790 of merchandise and paid freight charges of $1,860. If the net delivered cost of purchases for the March is $22,040, what is the total purchase returns for March?

Multiple Choice

$0

 

 

$1,110

 

 

$2,610

 

 

$3,720

 

 

 

 

 

 

 

 

 

A firm had purchases of $17,000, freight charges of $340, and purchases returns and allowances of $1,500 during one month. Its net delivered cost of purchases was:

 

Multiple Choice

 

 

$15,160.

 

 

$18,840.

 

 

$17,000.

 

 

$15,840.

 

 

 

 

 

Lewis Corporation engaged in the following transactions during June.

 

 

 

 

 

DATE             TRANSACTIONS

 

2019

 

June     4                     Purchased merchandise on account from Salinas Company; Invoice 100 for $965; terms n/30.

 

15                   Recorded purchases for cash, $1,450.

 

30                   Paid amount due to Salinas Company for the purchase on June 4.

 

 

 

Record these transactions in a general journal.

 

 

 

 

 

 

 

 

 

 

 

Record the following transactions of Fronke’s Fashions in a general journal:

 

 

 

DATE             TRANSACTIONS

 

2019

 

April   1                     Purchased merchandise for cash, $1,120.

 

2                     Returned merchandise for cash purchased on April 1; received a cash refund of $127.

 

4                     Purchased merchandise on credit from Breit Distributors, Invoice 125, $652, terms n/30; freight of $27. prepaid by Breit Distributors and added to the invoice.

 

7                     Returned damaged merchandise purchased on April 4 from Breit Distributors; received Credit Memorandum 202 for $34.

 

30                   Paid the amount due to Breit Distributors for the purchase of April 4, less the return on April 7, Check 1458.

 

 

 

 

 

 

 

On April 1, Moloney Meat Distributors sold merchandise on account to Fronke’s Franks for $3,700 on Invoice 1001, terms 2/10, n/30. The cost of merchandise sold was $2,400. Payment was received in full from Fronke’s Franks, less discount, on April 10.

 

Record the transactions for Moloney Meat Distributors on April 1 and April 10. The company uses the perpetual inventory system.

 

 

 

 

 

 

 

 

 

Record the following transactions of Fashion Park in a general journal. Fashion Park must charge 7 percent sales tax on all sales. The company uses the perpetual inventory system. (Round your intermediate calculations and final answers to the nearest whole dollar value.)

 

 

 

 

 

DATE             TRANSACTIONS

 

2019

 

April   2                     Sold merchandise for cash, $2,640 plus sales tax. The cost of merchandise sold was $1,640.

 

3                      The customer purchasing merchandise for cash on April 2 returned $320 of the merchandise; provided a cash refund to the customer. The cost of returned merchandise was $220.

 

4                     Sold merchandise on credit to Jordan Clark; issued Sales Slip 908 for $1,190 plus tax, terms n/30. The cost of the merchandise sold was $1,190.

 

6                     Accepted return of merchandise from Jordan Clark; issued Credit Memorandum 302 for $220 plus tax. The original sale was made on Sales Slip 908 of April 4. The cost of returned merchandise was $230.

 

30                   Received payment on account from Jordan Clark in payment of her purchase of April 4, less the return on April 6.

 

 

 

 

 

 

 

 

 

 

 

 

 

Record the following transactions of Allen Inc.: (Round your answers to 2 decimal places)

 

 

 

DATE             TRANSACTIONS

 

2019

 

March 8                     Purchased merchandise on credit from Alenikov Designs, Invoice 1091, list price $5,000, trade discounts of 30% and 20%; terms 3/10, n/30.

 

17                   Paid the amount owed on the purchase of March 8 from Alenikov Designs, less the 3 percent discount, Check 185.

 

 

 

 

 

 

 

 

 

Record the following transactions of J. Min Designs in a general journal. The company uses the perpetual inventory system.

 

 

 

DATE             TRANSACTIONS

 

2019

 

April   1                     Purchased merchandise on credit from O’Rourke Fabricators, Invoice 885, $3,550, terms 1/10, n/30; freight of $75 prepaid by O’Rourke Fabricators and added to the invoice (total invoice amount, $3,625).

 

9                     Paid amount due to O’Rourke Fabricators for the purchase of April 1, less the 2 percent discount, Check 457.

 

15                   Purchased merchandise on credit from Kroll Company, Invoice 145, $1,800, terms 1/10, n/30; freight of $130 prepaid by Kroll and added to the invoice.

 

17                   Returned damaged merchandise purchased on April 15 from Kroll Company; received Credit Memorandum 332 for $105.

 

24                   Paid the amount due to Kroll Company for the purchase of April 15, less the return on April 17, taking the 1 percent discount, Check 470.

 

 

 

Record these transactions in a general journal.

 

 

 

 

 

 

 

 

 

Tune Tones Instrument Tuning Company owes Mandy Lynn’s Music Studio $5,016 as of November 1. During November, Tune Tones purchased merchandise from Mandy Lynn totaling $8,655 and made payments on account to Mandy Lynn in the amount of $7,410. The amount Tune Tones owes Mandy Lynn on November 30 is:

 

Multiple Choice

 

 

$6,261.

 

 

$3,771.

 

 

$11,049.

 

 

$7,410.

 

 

 

 

 

During the year, a firm purchased $257,500 of merchandise and paid freight charges of $41,850. If the total purchases returns and allowances were $16,440 and purchase discounts were $8,900 for the year, what is the net delivered cost of purchases?

 

Multiple Choice

 

 

$299,350

 

 

$274,010

 

 

$324,690

 

 

$190,310

ACC 291T Apply Assignment Week 3 Connect Assignment April 2020 with Excel File New

ACC 291T Apply Assignment Week 3 Connect Assignment (April, 2020) (with Excel File) New

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ACC 291T Apply Assignment Week 3 Connect Assignment (April, 2020) (with Excel File) New

This Tutorial contains excel file which can be used in case the value changes

A firm’s bank reconciliation statement shows a book balance of $15.940,an NSF check of $460,and a service charge of $26.Its adjusted book balance is

On January 2,The Public Legal issued check 2108 for $260 to establish a petty cash fund.Indicate how this transaction would be recorded in a general journal

 

 

 

 

After returning from a three-day business trip,the accountant for southeast sales,JohannaEstrada,checked bank activity in the company’s checking account online.The activity for the last three days follows.

 

 

After matching these transactions to the company’s cash account in the general ledger,Johanna noted the following unrecorded transactions:

 

 

 

The ATM withdrawal on 9/22/201 was for personal use by the owner,Robert Savage.

The ACH credit on 9/22/2019 was an electronic funds payment received on account from Edwards UK, a credit customer located in Great Britain.

The bill payment made 9/23/2019was to waste control Trash Services(utilities).

The loan payment on 9/24/2019 was an automatic debit by central motors for the company’s monthly payment on a loan for its automobiles.The loan does not bear interest.

Prepare the journal entries in a general journal to record the four transactions above.(Round your answers to 2 decimal places.)

 

 

 

On January 2,Jasmine’s Beauty Supplies Inc,issued Check 3100 for $300 to establish a petty cash fund.On January 31, Check 3159 was issued to replenish the petty cash fund.An analysis of payments from the fund showed these totals: Supplies, $44; Delivery Expense,$85; and Miscellaneous Expense, $20.

Indicate how these transactions would be recorded in a general journal.

 

 

 

Read each of the following transactions.

The cash sales per a register tape were $579.The cash count is $552.

The cash sales per a register tape were $8,700.The cash count is $8,280.

 

 

Prepare the general journal entries to record the above transactions.

 

 

 

Teng Corporation received a bank statement showing a balance of $14,250 as of October 31,2019.The firm’s records showed a book balance of $13,893 on October 31. The difference between the two balances was caused by the following items.

 

 

1.A debit memorandum for an NSF check from Richard Wolf for $415.

 

2. Three outstanding checks:Check 7017 for $115, Check 7098 for $46,and Check 7107 for $1,470.

 

3. A bank service charge of $11.

 

4.A deposit in transit of $848.

 

 

 

Prepare the adjusted bank balance section and the adjusted book balance section of the bank reconcillationstatement.Prepare the necessary journal entries for the year 2019.

 

 

 

 

 

 

 

 

 

Florence company received a bank statement showing a balance of $12,400 on November 30,2019.During the bank reconcillationprocess.Florence’s accountant noted the following bank errors:

 

 

A check for $147 issued by Florentine, Inc., was mistakenly charged to Florence company’s account.

Check 2782 was written for $100 but was paid by the bank as $1,100.

Check 2920 for $81 was paid by the bank twice.

A deposit for $570 on November 22 was credited by the bank for $750.

 

 

Assuming outstanding checks total $1,750, Prepare the adjusted bank balance section of the November 30,2019, bank reconciliation.

 

 

 

Northwest Gift Shop, a retail business, started business on April 29,2019.It keeps a $300 change fund in its cash register. The cash receipts for the period from April 29 to April 30,2019, are shown below.

 

 

Record the cash receipts on April 29 and April 30, 2019, in a general journal.

 

 

 

On March 31,2019, Home Decorating Pavilion received a bank statement showing a balance of $9,690. The balance in the firm’s checkbook and cash account on the same date was $10,134.The difference between the two balances is caused by the items listed below,

 

 

A $2,815 deposit made on March 30 does not appear on the bank statement.

Check 358 for $455 issued on March 29 and check 359 for $1,590 issued on March 30 have not yet been paid by the bank.

A credit memorandum shows that the bank has collected a $1,200 note receivable and interest of $210 for the firm.

A service charge of $19 appears on the bank statement.

A debit memorandum shows an NSF check for $495.(The check was issued by Dane jaris, a credit customer.)

The firm’s records Indicate that check 341 of March 1 was issued for $800 to pay the month’s rent.However, the cancelled check and the listing on the bank statement show that the actual amount of the check was $750.

The bank made an error by deducting a check for $530 issued by another business from the balance of Home Decorating Pavilion’s account.

Required:

1.Prepare a bank reconciliation statement for the firm as of March 31,2019.

2.Recordentires for any items on the bank reconciliation statement that must be journalized.

Read the following transactions.

Lourdes LLC.keeps a $100 change fund in its cash register.At the end of the day, Cash sales per the register tape were $2,650.The cash count was $3,000.

Calculate the amount over or Short.

 

 

 

 

 

 

ACC 291T Apply Assignment Week 5 Connect Assignment April 2020 with Excel File New

ACC 291T Apply Assignment Week 5 Connect Assignment (April, 2020) (with Excel File) New

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ACC 291T Apply Assignment Week 5 Connect Assignment (April, 2020) (with Excel File) New

This Tutorial contains excel file which can be used in case the value changes

1)         The following selected accounts were taken from the financial records of Los Olivos Distributors at December 31,2019.All accounts have normal balances.

Cash   $27,945

Accounts Receivable   46,200

Note Receivable             8,000

Merchandise inventory             34,200

 

Prepaid Insurance           2,200

 

Supplies               1,260

 

Equipment         42,000

 

Accumulated depreciation,equipment             22,000

 

Note payable to bank,due 2020            20,000

 

Accounts payable           28,700

 

Interest payable                   200

 

Sales   522,500

 

Sales discounts                 1,700

 

Cost of goods sold     388,025

 

 

 

 

 

Accounts Receivable at December 31,2018, was $56,300.Merchandise at December 31,2018, was $57,100.Based on the account balances above,Calculate the following:

 

 

 

a. The gross profit percentage.

 

b. Working capital.

 

c. The current ratio.

 

d. The inventory turnover.

 

e. The accounts receivable turnover. All sales wer on credit

 

 

 

 

 

2) Solomon Company reports the following in its most recent year of operations:

 

•           Sales ,$1,040,400(all on account)

 

•           Cost of Goods sold ,$601,400

 

•           Gross Profit,$439,000

 

•           Accounts receivable,beginning of year,$92,000

 

•           Accounts receivable,end of year,$112,000

 

•           Merchandaise inventory,beginning of year,$57,000

 

•           Merchandaise inventory,end of year.$67,000

 

 

 

Based on these balances,compute:

 

a.         The accounts receivable turnover.

 

b.         The inventory turnover.

 

 

 

 

 

 

 

3) The worksheet of Bridget’s Office Supplies contains the following revenue, cost and expenses account. The merchandise inventory amounted to $59,675 on January 1, 2019 and $52,625 on December 31, 2019. The expense accounts numbered 611 through 617 represent selling expenses, and those numbered 631 through 646 represent general and administrative expenses.

 

401     Sales   $248,200 Cr.

 

451     Sales Returns and Allowances                   4,340 Dr.

 

491     Miscellaneous Income           390 Cr.

 

501     Purchases           103,500 Dr.

 

502     Freight In               1,965 Dr.

 

503     Purchases Returns and Allowances           3,590 Cr.

 

504     Purchases Discounts         1,790 Cr.

 

611     Salaries Expense-Sales                 45,200 Dr.

 

614     Store Supply Expense       2,300 Dr.

 

617     Depreciation Expense-Store Equipment               1,500 Dr.

 

631     Rent Expense       13,400 Dr.

 

634     Utilities Expense               2,990 Cr.

 

637     Salaries Expense-Office               21,000 Cr.

 

640     Payroll Taxes Expense                   5,900 Dr.

 

643     Depreciation Expense-Office Equipment                 560 Dr.

 

646     Uncollectible Accounts Expense                 710 Dr.

 

691     Interest expense                   720 Dr.

 

 

 

Prepare a classified income statement for this firm for the year ended December 31,2019.

 

 

 

 

 

 

 

 

 

4) The Worksheet of Bridger’s Office Supplies contains the following revenue,cost and expense accounts.The merchandise inventory amounted to $58.175 on January 1,2019,and$51,125 on December 31,2019. The expense accounts numbered 611 through 617 represent selling expenses,and those numbered 631 through 646 represent general and administrative expenses.

 

401     Sales   $244,400   Cr.

 

451     Sales Returns and Allowances                   4,190   Dr.

 

491     Miscellaneous Income             240   Cr.

 

501     Purchases           102,000   Dr.

 

502     Freight In                 1,815   Dr.

 

503     Purchases Returns and Allowances             3,440   Cr.

 

504     Purchases Discounts           1,640   Cr.

 

611     Salaries Expenses-Sales                 43,700   Dr.

 

614     Store Supplies Expense                   2,150   Dr.

 

617     Depreciation Expense-Store Equipment                 1,350   Dr.

 

631     Rent,Expense         11,900   Dr.

 

634     Utilities Expense                 2,840   Dr.

 

637     Salaries Expense-Office                 19,500   Dr.

 

640     Payroll Taxes Expense                     4,400   Dr.

 

643     Depreciation Expense-Office Equipment                   410   Dr.

 

646     Uncollectible Accounts Expense                   560   Dr.

 

691    Interest Expense                     420   Dr.

 

 

 

The worksheet of Bridget’s Office Supplies contains the following owner’s equity accounts.

 

301 Bridget Swanson, Capital           $62,160 Cr.

 

302 Bridget Swanson, Drawing         41,000 Dr.

 

 

 

 

 

 

 

 

 

5)   The beginning capital balance shown on a statement of owner’s equity is $110,000.Net income for the period is $51,000. The owner withdrew $25,500 cash from the business and made no additional investments during the period. The owner’s capital balance at the end of the period is

 

 

 

 

 

 

 

o         186,500

 

o         $135,500

 

o         $110,000

 

o         $161,000

 

 

 

 

 

 

 

 

 

6)   A Company reported gross profit of $93,000, total operating expenses of $49,500 and interest income of $3,800. What is the income from operations?

 

 

 

 

 

 

 

o         $43,500

 

o         $35,900

 

o         $39,700

 

o         $47,300

 

 

 

 

 

 

 

 

 

 

 

7)

 

2019

 

Dec.31     (Adjustment a)

 

Uncollectible Accounts Expense

 

Allowance for Doubtful Accounts

 

To record estimated loss from Uncollectible       accounts based on 0.5% of net credit sales,$728,000

 

3,640.00

 

 

 

3,640.00

 

31   (Adjustment b)

 

Supplies Expense

 

To record supplies used during the year

 

5,000.00

 

 

 

5,000.00

 

31     (Adjustment c)

 

Insurance Expenses

 

Prepaid Insurance

 

To record expired insurance on 1-year $5,760 policy purchased on oct.1

 

1,440.00

 

 

 

1,440.00

 

31       (Adjustment d)

 

Depreciation. Exp- Store Equipment

 

Accum. Depreciation-Store Equip.

 

To record depreciation

 

14,600.00

 

 

 

14,600.00

 

31        (Adjustment e)

 

Salaries Expense-office

 

Salaries payable

 

To record accrued salaries for Dec. 29-31

 

3,100.00

 

 

 

3,100.00

 

31         (Adjustment f)

 

Payroll Taxes Expense

 

Social Security Tax Payable

 

Medicare Tax Payable

 

TO record accrued payroll taxes on accrued salaries: social security, 6.2% * 3,100 = $192.20; Medicare, 1.45% * 3,100 = $44.95

 

237.15

 

 

 

192.20

 

44.95

 

31       (Adjustment g)

 

Interest Expense

 

Interest Payable

 

To record accrued interest on a 4-month,6% trade note payable dated Nov. 1: $23,000 * 2/12 = $230.00

 

230.00

 

 

 

230.00

 

 

 

 

 

 

 

 

 

8)   The Adjusted Trial Balance section of the worksheet for Van Zant Janitorial Supplies follows.The owner made no additional investments during the year.

 

 

 

 

 

 

 

Accounts         Debit   Credit

 

Cash   $ 19,600

 

Accounts Receivable     60,000

 

Allowance for Doubtful Accounts                 $     200

 

Merchandise Inventory             187,200

 

Supplies                 7,240

 

Prepaid Insurance             3,160

 

Equipment           52,000

 

Accumulated Depreciation – Equipment                     18,800

 

 

 

 

 

 

 

9) At the end of the year Stan Still Stationery Store had the following balances: Sales $690,000 ;Sales Dicounts $2,640 ; Sales Returns and Allownces $15,6000 ; Sales Salaries Expense $75,000. The Net Sales for the year are:

 

•           $596,760

 

•           $674,400

 

•           $671,760

 

•           $687,360

 

 

 

 

 

 

 

10) The worksheet of Bridget’s Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,375 on January 1, 2019 and $51,325 on December 31, 2019. The expense accounts numbered 611 through 617 represents selling expenses, and those numbered 631 through 646 represent general and administrative expenses.

 

401     Sales   $ 244,800 Cr.

 

451     Sales Returns and Allowances                   4,210 Dr.

 

491     Miscellaneous income           260 Cr.

 

501     Purchases           102,200 Dr.

 

502     Freight In               1,835 Dr.

 

503     Purchases Returns and Allowances           3,460 Cr.

 

504     Purchases Discounts         1,660 Cr.

 

611     Salaries Expense-Slaes                 43,900 Dr.

 

614     Store Supplies Expense                2,170 Dr.

 

617     Deprediction Expense- Store Equipment             1,370 Dr.

 

631     Rent Expense       12,100 Dr.

 

634     Utilities Expense               2,860 Dr.

 

637     Salaries Expense-Office               19,700 Dr.

 

640      Payroll Taxes Expense                   4,600 Dr.

 

643     Depreciation Expense- Office Equipment               430 Dr.

 

646     Uncollectible Accounts Expense                 580 Dr.

 

691     Interest Expense                   460 Dr.

 

 

 

 

 

The Worksheet of Bridget’s Office Supplies Contains the following owner’s equity accounts. No additional investments were made during the period.

 

 

 

301     Bridget Swanson, Capital       $ 62,630 Cr.

 

302     Bridget Swanson, Drawing       40,900 Dr.

 

 

 

 

 

 

ACC 291T Assignment Week 1 Apply Connect Exercise New

ACC 291T Assignment Week 1 Apply: Connect® Exercise New

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ACC 291T Assignment Week 1 Apply: Connect® Exercise New

ACC 291T Week 1 Apply: Connect® Exercise

Review the Knowledge Check in preparation for this assignment.

Complete the Week 1 Exercise in Connect®.

Note: You have only one attempt available to complete this assignment.

Grades must be transferred manually to eCampus by your instructor. Don’t worry, this might happen after your due date

If Lacy’s Department Store charges 8 percent sales tax, the amount of sales tax collected on a $525 sale would be

 

 

 

Multiple Choice

 

 

 

 

 

 

$4.20.

 

 

 

 

 

 

$420.00.

 

 

 

 

 

 

$42.00.

 

 

 

 

 

 

$567.00.

 

 

 

___________ are required to collect sales tax from customers, make periodic payments to the taxing authority, and pay the taxes due when reports are filed.

 

 

 

Multiple Choice

 

 

 

 

 

 

Wholesalers

 

 

 

 

 

 

Retailers

 

 

 

 

 

 

Manufacturers

 

 

 

 

 

 

Distributors

 

 

 

The Sales Returns and Allowances account is classified as

 

 

 

Multiple Choice

 

 

 

 

 

 

an asset account.

 

 

 

 

 

 

a contra asset account.

 

 

 

 

 

 

a contra revenue account.

 

 

 

 

 

 

a revenue account.

 

 

 

The amount used by wholesalers to record sales in the general journal is

 

 

 

Multiple Choice

 

 

 

 

 

 

the retail price.

 

 

 

 

 

 

the net price.

 

 

 

 

 

 

the list price.

 

 

 

 

 

 

the original price.

 

 

 

Which of the following describes the Sales Tax Payable account?

 

 

 

Multiple Choice

 

 

 

 

 

 

A liability account with a normal credit balance.

 

 

 

 

 

 

A liability account with a normal debit balance.

 

 

 

 

 

 

A revenue account with a normal credit balance.

 

 

 

 

 

 

An asset account with a normal debit balance.

 

 

 

Which of the following describes the Sales Returns and Allowances account?

 

 

 

Multiple Choice

 

 

 

 

 

 

A revenue account with a normal credit balance.

 

 

 

 

 

 

An expense account with a normal debit balance.

 

 

 

 

 

 

A contra expense account with a normal debit balance.

 

 

 

 

 

 

A contra revenue account with a normal debit balance.

 

 

 

The amount of the trade discount taken by the customer is:

 

 

 

Multiple Choice

 

 

 

 

 

 

recorded as an expense.

 

 

 

 

 

 

recorded as a revenue.

 

 

 

 

 

 

recorded as a liability.

 

 

 

 

 

 

not recorded directly as sales are recorded net of trade discounts.

 

 

 

Kay Sadia sold merchandise for $7,200 subject to a 8% sales tax. The entry in the general journal will include a debit to Accounts Receivable for:

 

 

 

Multiple Choice

 

 

 

 

 

 

$6,624.00.

 

 

 

 

 

 

$7,200.00.

 

 

 

 

 

 

$7,776.00.

 

 

 

 

 

 

$12,960.00.

 

 

 

Modern Candy, a wholesaler, sold a crate of candy for $360.00 on account to a customer with credit terms of 1/10, n/30. If the customer pays within the discount period, what would be the total amount credited to the sales account?

 

 

 

Multiple Choice

 

 

 

 

 

 

$360.00

 

 

 

 

 

 

$356.40

 

 

 

 

 

 

$363.60

 

 

 

 

 

 

$324.00

 

 

 

Kay Sadia sold merchandise for $7,200 subject to 8% sales tax. The entry in the general journal to record the sale will include:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Sales Tax Payable for $576.00.

 

 

 

 

 

 

credit to Sales for $7,200.00.

 

 

 

 

 

 

a credit to Sales for $7,776.00.

 

 

 

 

 

 

a debit to Accounts Receivable for $7,200.00.

ACC 291T Assignment Week 1 Practice Connect Knowledge Check New

ACC 291T Assignment Week 1 Practice: Connect® Knowledge Check New

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ACC 291T Assignment Week 1 Practice: Connect® Knowledge Check New

ACC 291T Week 1 Practice: Connect® Knowledge Check

Complete the Week 1 Knowledge Check in Connect®.

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Hour Place Clock Shop sold a grandfather clock for $3,750 subject to a 7% sales tax. The entry in the general journal will include a debit to Accounts Receivable for

 

 

 

Multiple Choice

 

 

 

$3,625.00.

 

 

 

$4,012.50.

 

 

 

$3,750.00.

 

 

 

$3,487.50.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The amount used by wholesalers to record sales in the general journal is

 

 

 

Multiple Choice

 

 

 

the retail price.

 

 

 

the list price.

 

 

 

the original price.

 

 

 

the net price.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Merchandise is sold on credit for $1,600 plus 6 percent sales tax. The journal entry to record the sale will include a debit to Accounts Receivable for

 

 

 

Multiple Choice

 

 

 

$1,600.00.

 

 

 

$1,696.00.

 

 

 

$2,560.00.

 

 

 

$1,504.00.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The balance due from an individual customer can be found in:

 

 

 

Multiple Choice

 

 

 

the general journal.

 

 

 

the Sales account in the general ledger.

 

 

 

the accounts receivable subsidiary ledger.

 

 

 

the Accounts Receivable account in the general ledger.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The entry to record a return by a credit customer of defective merchandise on which no sales tax was charged includes

 

 

 

Multiple Choice

 

 

 

a debit to Sales and a credit to Accounts Receivable.

 

 

 

a debit to Accounts Receivable and a credit to Sales Returns and Allowances.

 

 

 

a debit to Sales and a credit to Sales Returns and Allowances.

 

 

 

a debit to Sales Returns and Allowances and a credit to Accounts Receivable.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On June 12, Music, Inc. sells $4,000 of goods on account to a credit customer with credit terms of 1/10, n/30. If the customer pays on June 20, select the entry to record the receipt of the customer’s payment:

 

 

 

Multiple Choice

 

 

 

 

 

 

 

Cash           3,960

 

 

 

Sales Discounts       40

 

 

 

Accounts Receivable                4,000

 

 

 

________________________________________

 

 

 

 

 

 

 

 

Cash           4,000

 

 

 

Accounts Receivable                 4,000

 

 

 

________________________________________

 

 

 

 

 

 

 

Cash           4,000

 

 

 

Sales Discounts                   40

 

 

 

Accounts Receivable                 3,960

 

 

 

________________________________________

 

 

 

 

 

 

 

Accounts Receivable     3,960

 

 

 

Sales Discounts       40

 

 

 

Cash                       4,000

 

 

 

________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Which of the following describes the Sales Returns and Allowances account?

 

 

 

Multiple Choice

 

 

 

A contra expense account with a normal debit balance.

 

 

 

An expense account with a normal debit balance.

 

 

 

A revenue account with a normal credit balance.

 

 

 

A contra revenue account with a normal debit balance.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hugh Snow, the buyer, returned merchandise to Farley Co., the seller. The entry on the books of Farley company to record the return of merchandise from Hugh Snow would include a:

 

 

 

Multiple Choice

 

 

 

Debit to Account Receivable

 

 

 

Debit to Accounts Payable

 

 

 

Debit to Sales Returns and Allowances

 

 

 

Credit to Sales Returns and Allowances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Merchandise is sold for cash for $1,600 plus 6 percent sales tax. The journal entry to record the sale will include

 

 

 

Multiple Choice

 

 

 

a debit to Accounts Receivable for $1,600; a debit to Sales Tax Payable for $96 and a credit to Sales for $1,696.

 

 

 

a debit to Cash for $1,600 and a credit to Sales for $1,600.

 

 

 

a debit to Cash for $1,696, a credit to Sales Tax Payable for $96 and a credit to Sales for $1,600.

 

 

 

a debit to Accounts Receivable for $1,696 and a credit to Sales for $1,696.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sales Returns and Allowances have the effect of

 

 

 

Multiple Choice

 

 

 

increasing expenses.

 

 

 

increasing assets.

 

 

 

decreasing total revenue.

 

 

 

increasing total revenue.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Kay Sadia sold merchandise for $7,200 subject to 8% sales tax. The entry in the general journal to record the sale will include:

 

 

 

Multiple Choice

 

 

 

a debit to Sales Tax Payable for $576.00.

 

 

 

credit to Sales for $7,200.00.

 

 

 

a debit to Accounts Receivable for $7,200.00.

 

 

 

a credit to Sales for $7,776.00.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Deck Sports Memorabilia store sells a Babe Ruth rookie card for $6,400 on account. If the sales tax on the sale is 8%, the journal entry to record the sale would include:

 

 

 

Multiple Choice

 

 

 

a debit to Accounts Receivable for $6,912

 

 

 

a credit to Sales for $6,912

 

 

 

a debit to Sales for $6,400

 

 

 

a debit to Sales Tax Payable for $512

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A credit policy that is too tight may result in

 

 

 

Multiple Choice

 

 

 

high level of losses at the expense of increases in sales volume.

 

 

 

high level of losses at the expense of decreases in sales volume.

 

 

 

low level of losses at the expense of decreases in sales volume.

 

 

 

low level of losses at the expense of increases in sales volume.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Deck Sports Memorabilia store sells a Babe Ruth rookie card for $6,400 on account. If the sales tax on the sale is 8%, what is the amount debited to Accounts Receivable.

 

 

 

Multiple Choice

 

 

 

$5,888

 

 

 

$6,912

 

 

 

$6,400

 

 

 

$6,512

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A schedule of accounts receivable is prepared

 

 

 

Multiple Choice

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All of the following are situations that can cause accounts receivable to become uncollectible, except

 

 

 

Multiple Choice

 

 

 

unexpected business developments.

 

 

 

errors of judgment.

 

 

 

efficient business practices.

 

 

 

in financial data.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hugh Snow, the buyer, returned merchandise to Farley Co., the seller. The entry on the books of Farley company to record the return of merchandise from Hugh Snow would include a:

 

 

 

Multiple Choice

 

 

 

debit to Sales Returns and Allowances and a credit to Account Receivable.

 

 

 

debit to Sales and a credit to Sales Returns and Allowances.

 

 

 

debit to Sales Discounts and a credit to Accounts Receivable.

 

 

 

debit to Accounts Payable and a credit to Sales Returns and Allowances.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On June 12, Candy Suppliers sells $5,000 of goods on account to a credit customer with credit terms 1/10, n/30. Assume the sale is not subject to tax. On June 15, the customer returned $500 of the goods due to defect. Assume the customer pays within the discount period, select the entry to record the receipt of the customer’s payment:

 

 

 

Multiple Choice

 

 

 

 

 

 

 

Cash           4,455

 

 

 

Sales Discounts       45

 

 

 

Accounts Receivable                 4,500

 

 

 

________________________________________

 

 

 

 

 

 

 

Cash           5,000

 

 

 

Accounts Receivable                 5,000

 

 

 

________________________________________

 

 

 

 

 

 

 

Cash           4,950

 

 

 

Sales Discounts       50

 

 

 

Accounts Receivable                 5,000

 

 

 

________________________________________

 

 

 

 

 

 

 

Accounts Receivable     4,500

 

 

 

Sales Discounts       50

 

 

 

Cash                       4,550

 

 

 

________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

___________ are required to collect sales tax from customers, make periodic payments to the taxing authority, and pay the taxes due when reports are filed.

 

 

 

Multiple Choice

 

 

 

Manufacturers

 

 

 

Wholesalers

 

 

 

Retailers

 

 

 

Distributors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

All of the following are examples of the most common types of credit sales, except

 

 

 

Multiple Choice

 

 

 

cards issued by credit card companies.

 

 

 

business credit cards.

 

 

 

closed-account credit cards.

 

 

 

bank credit cards.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Sales account is classified as

 

 

 

Multiple Choice

 

 

 

a contra revenue account.

 

 

 

an asset account.

 

 

 

a revenue account.

 

 

 

a liability account.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The entry to record the return of merchandise from a customer on which sales tax was charged includes

 

 

 

Multiple Choice

 

 

 

a debit to Sales Tax Payable.

 

 

 

a debit to Accounts Receivable.

 

 

 

a credit to Sales Tax Payable.

 

 

 

a credit to Sales Returns and Allowances.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If a firm had sales of $84,000 during a period and sales returns and allowances of $6,000, its net sales were

 

 

 

Multiple Choice

 

 

 

$6,000.

 

 

 

$90,000.

 

 

 

$84,000.

 

 

 

$78,000.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A retailer recorded the following in June: cash sales $2,000; credit sales, $9,000; sales returns and allowances, $1,000. Assuming the sales tax rate is 8 percent, the entry to record the sales tax payment includes a debit to Sales Tax Payable for

 

 

 

Multiple Choice

 

 

 

$720.

 

 

 

$880.

 

 

 

$640.

 

 

 

$800.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A credit policy that is too lenient may result in

 

 

 

Multiple Choice

 

 

 

increased sales volume accompanied by a high level of losses.

 

 

 

decreased sales volume accompanied by a low level of losses.

 

 

 

increased sales volume accompanied by a low level of losses.

 

 

 

decreased sales volume accompanied by a high level of losses.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On October 12, Equipment Inc. sells $53,000 worth of equipment on account to a credit customer with credit terms of 1/10, n/30. Assume the sale is not subject to tax. Select the entry to record the sale on Oct 12.

 

 

 

Multiple Choice

 

 

 

 

 

 

 

Sales           53,000

 

 

 

Sales Discounts                   530

 

 

 

Accounts Receivable                 52,470

 

 

 

________________________________________

 

 

 

 

 

 

 

Accounts Receivable     53,000

 

 

 

Sales Discounts                   530

 

 

 

Sales                       52,470

 

 

 

________________________________________

 

 

 

 

 

 

 

Accounts Receivable     53,000

 

 

 

 

 

 

 

Sales                       53,000

 

 

 

________________________________________

 

 

 

 

 

 

 

 

Cash           53,000

 

 

 

Sales                       53,000

 

 

 

________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A wholesale business sells goods with a list price of $800 and a trade discount of 36 percent. The net sales price is

 

 

 

Multiple Choice

 

 

 

$1,088.00.

 

 

 

$512.00.

 

 

 

$288.00.

 

 

 

$800.00.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Sales Returns and Allowances account is reported

 

 

 

Multiple Choice

 

 

 

on the income statement as an addition to Sales.

 

 

 

on the balance sheet as a deduction from Capital.

 

 

 

on the income statement as a deduction from Sales.

 

 

 

on the balance sheet as a deduction from Accounts Receivable.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Which of the following is a common example of the distribution channel?

 

 

 

Multiple Choice

 

 

 

Customer sells to Wholesaler who sells to Retailer who sells to Wholesaler

 

 

 

Manufacturer sells to Wholesaler who sells to Retailer who sells to Customer

 

 

 

Manufacturer sells to Customer who sells to Wholesaler who sells to Retailer

 

 

 

Manufacturer sells to Retailer who sells to Wholesaler who sells to Customer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Which of the following is not one of the three basic types of businesses?

 

 

 

Multiple Choice

 

 

 

Service

 

 

 

Manufacturing

 

 

 

International

 

 

 

Merchandising

ACC 291T Assignment Week 2 Apply Connect Exercise New

ACC 291T Assignment Week 2 Apply: Connect® Exercise New

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ACC 291T Assignment Week 2 Apply: Connect® Exercise New

ACC 291T Week 2 Apply: Connect® Exercise

Review the Knowledge Check in preparation for this assignment.

Complete the Week 2 Exercise in Connect®.

Note: You have only one attempt available to complete this assignment.

Grades must be transferred manually to eCampus by your instructor. Don’t worry, this might happen after your due date

 

 

 

Credit terms of 2/10, n/45 mean:

 

 

 

Multiple Choice

 

 

 

payment in full is due 2 days after date of the invoice.

 

 

 

 

 

 

if the invoice is paid within 10 days of its date, a 2% discount may be taken; otherwise the total amount is due in 35 days.

 

 

 

 

 

 

if the invoice is paid within 10 days of its date, a 2% discount may be taken; otherwise the total amount is due in 45 days.

 

 

 

 

 

 

payment in full is due 45 days after date of the invoice with no discount offered.

 

 

 

Assuming a periodic inventory system is used, the entry to record a return of merchandise purchased on credit would:

 

 

 

Multiple Choice

 

 

 

 

 

 

debit Purchases Returns and Allowances and credit Accounts Receivable.

 

 

 

 

 

 

debit Purchases Returns and Allowances and credit Purchases.

 

 

 

 

 

 

debit Purchases and credit Purchases Returns and Allowances.

 

 

 

 

 

 

debit Accounts Payable and credit Purchases Returns and Allowances.

 

 

 

Assuming a periodic inventory system is used, freight charges on merchandise purchases should be debited to:

 

 

 

Multiple Choice

 

 

 

 

 

 

the creditor’s account in the subsidiary ledger.

 

 

 

 

 

 

the Freight In account.

 

 

 

 

 

 

the Purchases account.

 

 

 

 

 

 

the Accounts Payable account.

 

 

 

Which of the following statements is ?

 

 

 

Multiple Choice

 

 

 

 

 

 

Purchases Discounts is a contra expense account with a normal credit balance.

 

 

 

 

 

 

Purchases Discounts is a revenue account with a normal credit balance.

 

 

 

 

 

 

Purchases Discounts is an asset account with a normal credit balance.

 

 

 

 

 

 

Purchases Discounts is an expense account with a normal debit balance.

 

 

 

Which of the following statements is ?

 

 

 

Multiple Choice

 

 

 

 

 

 

The person who ordered the goods should also authorize payment.

 

 

 

 

 

 

Purchase requisitions do not need to be printed on pre-numbered forms.

 

 

 

 

 

 

Calculations on an invoice are assumed to be if computer generated.

 

 

 

 

 

 

Purchases should be made only after receiving proper written authorization.

 

 

 

On Oct 1, Jerry’s Lighting purchased merchandise with a list price of $5,000 with credit terms of 1/10, n/30. On Oct 3, Jerry’s returns $500 of the merchandise. Assuming a periodic inventory system is used and Jerry’s pays the remaining amount owed on the purchase within the discount period, Jerry’s journal entry to record the payment, would include:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Accounts Receivable for $4,500.

 

 

 

 

 

 

a debit to Purchase Discounts for $45.

 

 

 

 

 

 

a debit to Accounts Payable for $4,500.

 

 

 

 

 

 

a debit to Merchandise Inventory for $45.

 

 

 

When a payment is due is determined by the invoice date and the:

 

 

 

Multiple Choice

 

 

 

 

 

 

transportation schedule.

 

 

 

 

 

 

accounting cycle.

 

 

 

 

 

 

credit terms.

 

 

 

 

 

 

delivery date.

 

 

 

Which of the following statements is ?

 

 

 

Multiple Choice

 

 

 

 

 

 

The credit terms, 2/10, n/30, allow the customer to take a 2 percent discount if payment is made within 10 days of the invoice, otherwise payment is due in full in 30 days.

 

 

 

 

 

 

The Purchases account is reported as an asset on the balance sheet.

 

 

 

 

 

 

The purchase requisition is the form sent to a supplier to order goods.

 

 

 

 

 

 

To the customer, a supplier’s invoice is a sales invoice.

 

 

 

The Purchases account is:

 

 

 

Multiple Choice

 

 

 

 

 

 

a subsidiary account.

 

 

 

 

 

 

a liability account.

 

 

 

 

 

 

a temporary account.

 

 

 

 

 

 

a permanent account.

 

 

 

Postings to the accounts payable ledger should be made:

 

 

 

Multiple Choice

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

at the end of the fiscal period.

 

 

 

 

 

 

 

 

 

Tune Tones Instrument Tuning Company owes Mandy Lynn’s Music Studio $6,854 as of November 1. During November, Tune Tones purchased merchandise from Mandy Lynn totaling $9,548 and made payments on account to Mandy Lynn in the amount of $7,250. The amount Tune Tones owes Mandy Lynn on November 30 is:

 

 

 

Multiple Choice

 

 

 

 

 

 

$4,556.

 

 

 

 

 

 

$9,152.

 

 

 

 

 

 

$9,548.

 

 

 

 

 

 

$6,854.

 

 

 

The total of the balances in the creditors’ accounts should agree with the balance of:

 

 

 

Multiple Choice

 

 

 

 

 

 

the Sales account in the general ledger.

 

 

 

 

 

 

the Purchases account in the general ledger.

 

 

 

 

 

 

the Accounts Receivable account in the general ledger.

 

 

 

 

 

 

the Accounts Payable account in the general ledger.

 

 

 

On Sept. 1, Jerry’s Lighting purchased merchandise with a list price of $7,600 with credit terms of 1/10, n/30. On Sept. 3, Jerry’s returns $900 of the merchandise. If payment is made within the discount period, the total amount paid by Jerry’s Lighting is:

 

 

 

Multiple Choice

 

 

 

 

 

 

7,600.

 

 

 

 

 

 

6,633.

 

 

 

 

 

 

6,700.

 

 

 

 

 

 

7,524.

 

 

 

The objective of internal control of purchases is to:

 

 

 

Multiple Choice

 

 

 

 

 

 

create more organized invoices.

 

 

 

 

 

 

create a disciplined work environment.

 

 

 

 

 

 

make the sales process more complex.

 

 

 

 

 

 

create written proof that purchases and payments are authorized.

 

 

 

Purchases is a temporary _______ account.

 

 

 

Multiple Choice

 

 

 

 

 

 

liability

 

 

 

 

 

 

expense

 

 

 

 

 

 

revenue

 

 

 

 

 

 

asset

 

 

 

Which of the following accounts has a normal debit balance?

 

 

 

Multiple Choice

 

 

 

 

 

 

Accounts Payable

 

 

 

 

 

 

Sales

 

 

 

 

 

 

Purchases

 

 

 

 

 

 

Purchase Returns

 

 

 

If a business pays $1,100 on account to a creditor, the effect of the payment is a decrease to cash and a:

 

 

 

Multiple Choice

 

 

 

 

 

 

increase of capital.

 

 

 

 

 

 

decrease to accounts payable.

 

 

 

 

 

 

decrease to accounts receivable.

 

 

 

 

 

 

decrease to Fees Income.

 

 

 

On April 5, Fair Coffee, Inc. purchased merchandise with a list price of $1,000 and credit terms 2/10, n/30. On April 6, Fair Coffee returns $200 of the merchandise. Assuming Fair Coffee uses a perpetual inventory system, their journal entry on April 5, to record the purchase, would include:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Accounts Payable for $1,000.

 

 

 

 

 

 

a debit to Merchandise Inventory for $1,000.

 

 

 

 

 

 

a credit to Merchandise Inventory for $16.

 

 

 

 

 

 

a debit to Purchases for $1,000.

 

 

 

When merchandise is ordered, the purchasing department issues a form called:

 

 

 

Multiple Choice

 

 

 

 

 

 

a purchase requisition.

 

 

 

 

 

 

a sale invoice.

 

 

 

 

 

 

a purchase invoice.

 

 

 

 

 

 

a purchase order.

 

 

 

The total of the individual creditor accounts in the subsidiary ledger must ________ the balance of the Accounts Payable control account.

 

 

 

Multiple Choice

 

 

 

 

 

 

be subtracted from

 

 

 

 

 

 

be greater than

 

 

 

 

 

 

be equal to

 

 

 

 

 

 

be less than

 

 

 

Assuming a periodic inventory system is used, the journal entry to record the purchase of merchandise on account for $2,750 with freight of $125 prepaid and added to the invoice is:

 

 

 

Multiple Choice

 

 

 

 

 

 

debit Purchases $2,750; credit Accounts Payable $2,750.

 

 

 

 

 

 

debit Accounts Payable $2,875, credit Freight in $125; credit Purchases $2,750.

 

 

 

 

 

 

debit Accounts Receivable $2,875; credit Sales $2,875.

 

 

 

 

 

 

debit Purchases $2,750, debit Freight In $125; credit Accounts Payable $2,875.

 

 

 

The source document for recording a purchase of merchandise on credit is:

 

 

 

Multiple Choice

 

 

 

 

 

 

the purchase invoice.

 

 

 

 

 

 

the purchase order.

 

 

 

 

 

 

the purchase requisition.

 

 

 

 

 

 

the receiving report.

 

 

 

On April 5, Fair Coffee, Inc. purchased merchandise with a list price of $1,000 and credit terms 2/10, n/30. On April 6, Fair Coffee returns $200 of the merchandise. Assuming Fair Coffee uses a perpetual inventory system, the journal entry on April 6, to record the return, would be:

 

 

 

DEBIT CREDIT

 

 

 

A) Accounts Payable 200

 

 

 

Cash 200

 

 

 

B) Accounts Payable 200

 

 

 

Purchase Returns and Allowances 200

 

 

 

C) Purchase Returns and Allowances 200

 

 

 

Accounts Payable 200

 

 

 

D) Accounts Payable 200

 

 

 

Merchandise Inventory 200

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

 

 

 

Option B.

 

 

 

 

 

 

Option D.

 

 

 

 

 

 

Option A.

 

 

 

 

 

 

Option C.

 

 

 

On Jan. 3, Gourmet Cakes sold $15,000 of merchandise, on account with terms 2/10, n/30, to Jerry Hines. Assuming that the original cost of the merchandise to Gourmet Cakes was $4,000 and the perpetualinventory system is used, the journal entry on Jan. 3, to record the sale, would be:

 

 

 

DEBIT CREDIT

 

 

 

A) Sales 15,000

 

 

 

Accounts Receivable/J.Hines 15,000

 

 

 

B) Accounts Receivable/J.Hines 15,000

 

 

 

Sales 15,000

 

 

 

Cost of Goods Sold 4,000

 

 

 

Merchandise Inventory 4,000

 

 

 

C) Accounts Payable/J.Hines 15,000

 

 

 

Sales 15,000

 

 

 

Merchandise Inventory 4,000

 

 

 

Cost of Goods Sold 4,000

 

 

 

D) Accounts Receivable/J.Hines 15,000

 

 

 

Sales 11,000

 

 

 

Cost of Goods Sold 4,000

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

 

 

 

Option C.

 

 

 

 

 

 

Option D.

 

 

 

 

 

 

Option A.

 

 

 

 

 

 

Option B.

 

 

 

During March a firm purchased $22,650 of merchandise and paid freight charges of $1,720. If the net delivered cost of purchases for the March is $21,900, what is the total purchase returns for March?

 

 

 

Multiple Choice

 

 

 

 

 

 

$970

 

 

 

 

 

 

$3,440

 

 

 

 

 

 

$0

 

 

 

 

 

 

$2,470

 

 

 

The amount of the purchases for a period is presented in:

 

 

 

Multiple Choice

 

 

 

 

 

 

the Revenue section of the income statement.

 

 

 

 

 

 

the Liabilities section of the balance sheet.

 

 

 

 

 

 

the Operating Expenses section of the income statement.

 

 

 

 

 

 

the Cost of Goods Sold section of the income statement.

 

 

 

Assuming a periodic inventory system, the journal entry to record the purchase on account of $900 of merchandise with freight of $65 prepaid and added to the invoice is:

 

 

 

Multiple Choice

 

 

 

 

 

 

debit Purchases $965; credit Accounts Payable $965.

 

 

 

 

 

 

debit Accounts Payable $965, debit Freight in $65; credit Purchases $900.

 

 

 

 

 

 

debit Purchases $900, debit Freight in $65; credit Accounts Payable $965.

 

 

 

 

 

 

debit Accounts Receivable $965; credit Sales $965.

 

 

 

A firm had purchases of $18,400, freight charges of $600, and purchases returns and allowances of $850 during one month. Its net delivered cost of purchases was:

 

 

 

Multiple Choice

 

 

 

 

 

 

$18,650.

 

 

 

 

 

 

$18,150.

 

 

 

 

 

 

$19,850.

 

 

 

 

 

 

$16,950.

 

 

 

During the year, a firm purchased $256,900 of merchandise and paid freight charges of $36,870. If the total purchases returns and allowances were $13,690 and purchase discounts were $9,160 for the year, what is the net delivered cost of purchases?

 

 

 

Multiple Choice

 

 

 

 

 

 

$197,180

 

 

 

 

 

 

$298,300

 

 

 

 

 

 

$270,920

 

 

 

 

 

 

$289,240

 

 

 

Assuming a periodic inventory system is used, the entry to record a purchase of merchandise on credit includes:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Accounts Payable and a credit to Purchases.

 

 

 

 

 

 

a debit to Purchases and a credit to Accounts Receivable.

 

 

 

 

 

 

a credit to Purchases and a credit to Accounts Payable.

 

 

 

 

 

 

a debit to Purchases and a credit to Accounts Payable.

 

 

 

On Sept. 1, Jerry’s Lighting purchased merchandise with a list price of $12,500 with credit terms of 3/5, n/60. On Sept. 3, Jerry’s returns $1,300 of the merchandise. If payment is made within the discount period, the total amount paid by Jerry’s Lighting is:

 

 

 

Multiple Choice

 

 

 

 

 

 

11,200.

 

 

 

 

 

 

12,125.

 

 

 

 

 

 

10,864.

 

 

 

 

 

 

10,640.

 

 

 

Assuming a periodic inventory system is used, identify the statement below that is ?

 

 

 

Multiple Choice

 

 

 

 

 

 

Freight charges that are listed on the invoice received from a supplier are not part of the total credit to Accounts Payable to record the credit purchase.

 

 

 

 

 

 

Another name that may be used for the Freight In account is “Transportation In.”

 

 

 

 

 

 

Freight In is subtracted from Purchases to arrive at delivered cost of purchases.

 

 

 

 

 

 

None of these statements are .

 

 

 

Freight – In is a(n) _________ account.

 

 

 

Multiple Choice

 

 

 

 

 

 

revenue

 

 

 

 

 

 

liability

 

 

 

 

 

 

expense

 

 

 

 

 

 

asset

 

 

 

On April 5, Fair Coffee, Inc. purchased merchandise with a list price of $1,000 and credit terms 2/10, n/30. On April 6, Fair Coffee returns $200 of the merchandise. Assuming Fair Coffee uses a perpetual inventory system, the journal entry on April 13, to record the payment of the amount owed, would be:

 

 

 

DEBIT CREDIT

 

 

 

A) Accounts Payable 1,000

 

 

 

Cash 1,000

 

 

 

B) Accounts Reveivable 1,000

 

 

 

Sales Discounts 16

 

 

 

Cash 984

 

 

 

C) Accounts Payable 800

 

 

 

Merchandise Inventory 16

 

 

 

Cash 784

 

 

 

D) Accounts Payable 800

 

 

 

Purchase Discounts 16

 

 

 

Cash 784

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

 

 

 

Option D.

 

 

 

 

 

 

Option A.

 

 

 

 

 

 

Option B.

 

 

 

 

 

 

Option C.

ACC 291T Assignment Week 2 Practice Connect Knowledge Check New

ACC 291T Assignment Week 2 Practice: Connect® Knowledge Check New

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ACC 291T Assignment Week 2 Practice: Connect® Knowledge Check New

ACC 291T Week 2 Practice: Connect® Knowledge Check

Complete the Week 2 Knowledge Check in Connect®.

Note: You have unlimited attempts available to complete this practice assignment. The highest scored attempt will be recorded.

These assignments have earlier due dates, so plan accordingly.

Grades must be transferred manually to eCampus by your instructor. Don’t worry, this might happen after your due date.

 

 

 

 

 

 

 

Assuming a periodic inventory system is used, freight charges on merchandise purchases should be debited to:

 

 

 

Multiple Choice

 

 

 

the creditor’s account in the subsidiary ledger.

 

 

 

the Freight In account.

 

 

 

the Purchases account.

 

 

 

the Accounts Payable account.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Which of the following statements is ?

 

 

 

Multiple Choice

 

 

 

Purchases Discounts is a contra expense account with a normal credit balance.

 

 

 

Purchases Discounts is a revenue account with a normal credit balance.

 

 

 

Purchases Discounts is an asset account with a normal credit balance.

 

 

 

Purchases Discounts is an expense account with a normal debit balance.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Which of the following statements is ?

 

 

 

Multiple Choice

 

 

 

The person who ordered the goods should also authorize payment.

 

 

 

Purchase requisitions do not need to be printed on pre-numbered forms.

 

 

 

Calculations on an invoice are assumed to be if computer generated.

 

 

 

Purchases should be made only after receiving proper written authorization.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Oct 1, Jerry’s Lighting purchased merchandise with a list price of $5,000 with credit terms of 1/10, n/30. On Oct 3, Jerry’s returns $500 of the merchandise. Assuming a periodic inventory system is used and Jerry’s pays the remaining amount owed on the purchase within the discount period, Jerry’s journal entry to record the payment, would include:

 

 

 

Multiple Choice

 

 

 

a debit to Accounts Receivable for $4,500.

 

 

 

a debit to Purchase Discounts for $45.

 

 

 

a debit to Accounts Payable for $4,500.

 

 

 

a debit to Merchandise Inventory for $45.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

When a payment is due is determined by the invoice date and the:

 

 

 

Multiple Choice

 

 

 

transportation schedule.

 

 

 

accounting cycle.

 

 

 

credit terms.

 

 

 

delivery date.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Which of the following statements is ?

 

 

 

Multiple Choice

 

 

 

The credit terms, 2/10, n/30, allow the customer to take a 2 percent discount if payment is made within 10 days of the invoice, otherwise payment is due in full in 30 days.

 

 

 

 

 

 

 

The Purchases account is reported as an asset on the balance sheet.

 

 

 

The purchase requisition is the form sent to a supplier to order goods.

 

 

 

To the customer, a supplier’s invoice is a sales invoice.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Purchases account is:

 

 

 

Multiple Choice

 

 

 

a subsidiary account.

 

 

 

a liability account.

 

 

 

a temporary account.

 

 

 

a permanent account.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Postings to the accounts payable ledger should be made:

 

 

 

Multiple Choice

 

 

 

 

 

 

 

 

 

at the end of the fiscal period.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tune Tones Instrument Tuning Company owes Mandy Lynn’s Music Studio $6,854 as of November 1. During November, Tune Tones purchased merchandise from Mandy Lynn totaling $9,548 and made payments on account to Mandy Lynn in the amount of $7,250. The amount Tune Tones owes Mandy Lynn on November 30 is:

 

 

 

Multiple Choice

 

 

 

$4,556.

 

 

 

$9,152.

 

 

 

$9,548.

 

 

 

$6,854.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The total of the balances in the creditors’ accounts should agree with the balance of:

 

 

 

Multiple Choice

 

 

 

the Sales account in the general ledger.

 

 

 

the Purchases account in the general ledger.

 

 

 

the Accounts Receivable account in the general ledger.

 

 

 

the Accounts Payable account in the general ledger.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Sept. 1, Jerry’s Lighting purchased merchandise with a list price of $7,600 with credit terms of 1/10, n/30. On Sept. 3, Jerry’s returns $900 of the merchandise. If payment is made within the discount period, the total amount paid by Jerry’s Lighting is:

 

 

 

Multiple Choice

 

 

 

7,600.

 

 

 

6,633.

 

 

 

6,700.

 

 

 

7,524.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The objective of internal control of purchases is to:

 

 

 

Multiple Choice

 

 

 

create more organized invoices.

 

 

 

create a disciplined work environment.

 

 

 

make the sales process more complex.

 

 

 

create written proof that purchases and payments are authorized.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Purchases is a temporary _______ account.

 

 

 

Multiple Choice

 

 

 

liability

 

 

 

expense

 

 

 

revenue

 

 

 

asset

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Which of the following accounts has a normal debit balance?

 

 

 

Multiple Choice

 

 

 

Accounts Payable

 

 

 

Sales

 

 

 

Purchases

 

 

 

Purchase Returns

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If a business pays $1,100 on account to a creditor, the effect of the payment is a decrease to cash and a:

 

 

 

Multiple Choice

 

 

 

increase of capital.

 

 

 

decrease to accounts payable.

 

 

 

decrease to accounts receivable.

 

 

 

decrease to Fees Income.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On April 5, Fair Coffee, Inc. purchased merchandise with a list price of $1,000 and credit terms 2/10, n/30. On April 6, Fair Coffee returns $200 of the merchandise. Assuming Fair Coffee uses a perpetual inventory system, their journal entry on April 5, to record the purchase, would include:

 

 

 

Multiple Choice

 

 

 

a debit to Accounts Payable for $1,000.

 

 

 

a debit to Merchandise Inventory for $1,000.

 

 

 

a credit to Merchandise Inventory for $16.

 

 

 

a debit to Purchases for $1,000.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

When merchandise is ordered, the purchasing department issues a form called:

 

 

 

Multiple Choice

 

 

 

a purchase requisition.

 

 

 

a sale invoice.

 

 

 

a purchase invoice.

 

 

 

a purchase order.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The total of the individual creditor accounts in the subsidiary ledger must ________ the balance of the Accounts Payable control account.

 

 

 

Multiple Choice

 

 

 

be subtracted from

 

 

 

be greater than

 

 

 

be equal to

 

 

 

be less than

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assuming a periodic inventory system is used, the journal entry to record the purchase of merchandise on account for $2,750 with freight of $125 prepaid and added to the invoice is:

 

 

 

Multiple Choice

 

 

 

debit Purchases $2,750; credit Accounts Payable $2,750.

 

 

 

debit Accounts Payable $2,875, credit Freight in $125; credit Purchases $2,750.

 

 

 

debit Accounts Receivable $2,875; credit Sales $2,875.

 

 

 

debit Purchases $2,750, debit Freight In $125; credit Accounts Payable $2,875.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The source document for recording a purchase of merchandise on credit is:

 

 

 

Multiple Choice

 

 

 

the purchase invoice.

 

 

 

the purchase order.

 

 

 

the purchase requisition.

 

 

 

the receiving report.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On April 5, Fair Coffee, Inc. purchased merchandise with a list price of $1,000 and credit terms 2/10, n/30. On April 6, Fair Coffee returns $200 of the merchandise. Assuming Fair Coffee uses a perpetual inventory system, the journal entry on April 6, to record the return, would be:

 

 

 

 

 

 

 

DEBIT       CREDIT

 

 

 

A) Accounts Payable     200

 

Cash                       200

 

 

 

 

 

 

 

B) Accounts Payable     200

 

Purchase Returns and Allowances                   200

 

 

 

 

 

 

 

C) Purchase Returns and Allowances     200

 

Accounts Payable                       200

 

 

 

 

 

 

 

D) Accounts Payable     200

 

Merchandise Inventory                     200

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

Option B.

 

 

 

Option D.

 

 

 

Option A.

 

 

 

Option C.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Jan. 3, Gourmet Cakes sold $15,000 of merchandise, on account with terms 2/10, n/30, to Jerry Hines. Assuming that the original cost of the merchandise to Gourmet Cakes was $4,000 and the perpetualinventory system is used, the journal entry on Jan. 3, to record the sale, would be:

 

 

 

 

 

 

 

DEBIT       CREDIT

 

 

 

A) Sales     15,000

 

Accounts Receivable/J.Hines                   15,000

 

 

 

 

 

 

 

B) Accounts Receivable/J.Hines     15,000

 

Sales                       15,000

 

 

 

Cost of Goods Sold        4,000

 

 

 

Merchandise Inventory                     4,000

 

 

 

 

 

 

 

C) Accounts Payable/J.Hines 15,000

 

Sales                       15,000

 

 

 

Merchandise Inventory         4,000

 

 

 

Cost of Goods Sold                   4,000

 

 

 

 

 

 

 

D) Accounts Receivable/J.Hines     15,000

 

Sales                       11,000

 

 

 

Cost of Goods Sold                   4,000

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

Option C.

 

 

 

Option D.

 

 

 

Option A.

 

 

 

Option B.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

During March a firm purchased $22,650 of merchandise and paid freight charges of $1,720. If the net delivered cost of purchases for the March is $21,900, what is the total purchase returns for March?

 

 

 

Multiple Choice

 

 

 

$970

 

 

 

$3,440

 

 

 

$0

 

 

 

$2,470

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The amount of the purchases for a period is presented in:

 

 

 

Multiple Choice

 

 

 

the Revenue section of the income statement.

 

 

 

the Liabilities section of the balance sheet.

 

 

 

the Operating Expenses section of the income statement.

 

 

 

the Cost of Goods Sold section of the income statement.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assuming a periodic inventory system, the journal entry to record the purchase on account of $900 of merchandise with freight of $65 prepaid and added to the invoice is:

 

 

 

Multiple Choice

 

 

 

debit Purchases $965; credit Accounts Payable $965.

 

 

 

debit Accounts Payable $965, debit Freight in $65; credit Purchases $900.

 

 

 

debit Purchases $900, debit Freight in $65; credit Accounts Payable $965.

 

 

 

debit Accounts Receivable $965; credit Sales $965.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assuming a periodic inventory system is used, the entry to record a purchase of merchandise on credit includes:

 

 

 

Multiple Choice

 

 

 

a debit to Accounts Payable and a credit to Purchases.

 

 

 

a debit to Purchases and a credit to Accounts Receivable.

 

 

 

a credit to Purchases and a credit to Accounts Payable.

 

 

 

a debit to Purchases and a credit to Accounts Payable.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Sept. 1, Jerry’s Lighting purchased merchandise with a list price of $12,500 with credit terms of 3/5, n/60. On Sept. 3, Jerry’s returns $1,300 of the merchandise. If payment is made within the discount period, the total amount paid by Jerry’s Lighting is:

 

 

 

Multiple Choice

 

 

 

11,200.

 

 

 

12,125.

 

 

 

10,864.

 

 

 

10,640.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assuming a periodic inventory system is used, identify the statement below that is ?

 

 

 

Multiple Choice

 

 

 

Freight charges that are listed on the invoice received from a supplier are not part of the total credit to Accounts Payable to record the credit purchase.

 

 

 

Another name that may be used for the Freight In account is “Transportation In.”

 

 

 

Freight In is subtracted from Purchases to arrive at delivered cost of purchases.

 

 

 

None of these statements are .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Freight – In is a(n) _________ account.

 

 

 

Multiple Choice

 

 

 

revenue

 

 

 

liability

 

 

 

expense

 

 

 

asset

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On April 5, Fair Coffee, Inc. purchased merchandise with a list price of $1,000 and credit terms 2/10, n/30. On April 6, Fair Coffee returns $200 of the merchandise. Assuming Fair Coffee uses a perpetual inventory system, the journal entry on April 13, to record the payment of the amount owed, would be:

 

 

 

 

 

 

 

DEBIT       CREDIT

 

 

 

A) Accounts Payable     1,000

 

Cash                       1,000

 

 

 

 

 

 

 

B) Accounts Reveivable 1,000

 

Sales Discounts                   16

 

 

 

Cash                       984

 

 

 

 

 

 

 

C) Accounts Payable     800

 

Merchandise Inventory                     16

 

 

 

Cash                       784

 

 

 

 

 

 

 

D) Accounts Payable     800

 

Purchase Discounts                    16

 

 

 

Cash                       784

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

Option D.

 

 

 

Option A.

 

 

 

Option B.

 

 

 

Option C.

ACC 291T Assignment Week 3 Apply Connect Exercise New

ACC 291T Assignment Week 3 Apply: Connect® Exercise New

Check this A+ tutorial guideline at

https://www.homeworkrank.com/acc-291t-uop/acc-291t-assignment-week-3-apply-connect-exercise-updated

For more classes visit

https://www.homeworkrank.com/

ACC 291T Assignment Week 3 Apply: Connect® Exercise New

ACC 291T Week 3 Apply: Connect® Exercise

Review the Knowledge Check in preparation for this assignment.

Complete the Week 3 Exercise in Connect®.

Note: You have only one attempt available to complete this assignment.

Grades must be transferred manually to eCampus by your instructor. Don’t worry, this might happen after your due date

 

 

 

Which of the following statements is not correct?

 

 

 

Multiple Choice

 

 

 

 

 

 

In accounting, the term “cash” includes checks, money orders, and funds on deposit in a bank as well as currency and coins.

 

 

 

 

 

 

In a well managed business, most bills are paid by cash.

 

 

 

 

 

 

The cash register proof is used to enter the cash sales and sales tax in the journal.

 

 

 

 

 

 

The petty cash account balance is usually listed separately from the Cash account on the Balance Sheet.

 

 

 

Most businesses use the petty cash fund to pay for

 

 

 

Multiple Choice

 

 

 

 

 

 

internal expenses.

 

 

 

 

 

 

accounts payable.

 

 

 

 

 

 

small expenditures.

 

 

 

 

 

 

merchandise purchases.

 

 

 

Which of the following statements is correct?

 

 

 

Multiple Choice

 

 

 

 

 

 

An endorsement is a written authorization that transfers ownership of a check.

 

 

 

 

 

 

If a check is negotiable, it means that ownership cannot be transferred.

 

 

 

 

 

 

A check is a written order signed by an authorized person, the drawee.

 

 

 

 

 

 

Most businesses make one monthly deposit of cash receipts in order to maintain better control over their cash.

 

 

 

The entry to replenish a petty cash fund typically includes

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Cash and a credit to Petty Cash.

 

 

 

 

 

 

debits to various asset and expense accounts and a credit to Cash.

 

 

 

 

 

 

debits to various expense accounts and a credit to Petty Cash Fund.

 

 

 

 

 

 

a debit to Petty Cash Fund and a credit to Cash.

 

 

 

ABC Office Suppliers keeps a $200 change fund in its cash register. The cash sales per the cash register tape on May 30 were $700. The cash count was $908. Identify the correct journal entry below to record the sales and cash overage (or shortage) for May 30.

 

 

 

DEBIT CREDIT

 

 

 

(A) Cash 700

 

 

 

Cash Short or Over 8

 

 

 

Sales 708

 

 

 

(B) Cash 700

 

 

 

Sales 700

 

 

 

(C) Cash 708

 

 

 

Cash Short or Over 8

 

 

 

Sales 700

 

 

 

(D) Cash 908

 

 

 

Sales 900

 

 

 

Cash Short or Over 8

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

 

 

 

Option A.

 

 

 

 

 

 

Option B.

 

 

 

 

 

 

Option C.

 

 

 

 

 

 

Option D.

 

 

 

The most appropriate form of endorsement of a check for business purposes is

 

 

 

Multiple Choice

 

 

 

 

 

 

the blank endorsement.

 

 

 

 

 

 

the full endorsement.

 

 

 

 

 

 

the restrictive endorsement.

 

 

 

 

 

 

no endorsement.

 

 

 

To arrive at an accurate balance on a bank reconciliation statement, a service charge should be

 

 

 

Multiple Choice

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

A check issued for $890 to pay a vendor on account was recorded in the firm’s records as $980; the canceled check was properly listed on the bank statement at $890. To arrive at an accurate balance on a bank reconciliation statement, the error should be

 

 

 

Multiple Choice

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

A check issued for $1,980 to pay a vendor on account was recorded in the firm’s records as $1,890; the canceled check was properly listed on the bank statement at $1,980. To arrive at an accurate balance on a bank reconciliation statement, the error should be

 

 

 

Multiple Choice

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

The bank statement did not show a check for $630 that was written and recorded by the company during the month. The journal entry needed for this reconciling item includes:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to cash.

 

 

 

 

 

 

a credit to Accounts Payable.

 

 

 

 

 

 

a credit to Cash.

 

 

 

 

 

 

no journal entry is required for the reconciling item.

ACC 291T Assignment Week 3 Practice Connect Knowledge Check New

ACC 291T Assignment Week 3 Practice: Connect® Knowledge Check New

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ACC 291T Assignment Week 3 Practice: Connect® Knowledge Check New

ACC 291T Week 3 Practice: Connect® Knowledge Check

Complete the Week 3 Knowledge Check in Connect®.

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The bank statement did not show a check for $630 that was written and recorded by the company during the month. The journal entry needed for this reconciling item includes:

 

 

 

Multiple Choice

 

 

 

 

 

 

a credit to Accounts Payable.

 

 

 

 

 

 

no journal entry is required for the reconciling item.

 

 

 

 

 

 

a debit to cash.

 

 

 

 

 

 

a credit to Cash.

 

 

 

Included with its bank statement a firm may receive a credit memorandum, which could indicate

 

 

 

Multiple Choice

 

 

 

 

 

 

a fee for printing new business checks.

 

 

 

 

 

 

a bank service charge deducted from the firm’s account balance.

 

 

 

 

 

 

an addition to the firm’s account balance because the bank collected the amount due on a promissory note from a customer of the firm.

 

 

 

 

 

 

the bank’s return of a dishonored (NSF) check that was issued by a credit customer of the firm.

 

 

 

A firm appropriately wrote a check for $78 but entered the amount as payment of $87 in its records. On a bank reconciliation statement this error would be shown as

 

 

 

Multiple Choice

 

 

 

 

 

 

a deduction of $9 from the book balance.

 

 

 

 

 

 

an addition of $9 to the book balance.

 

 

 

 

 

 

a deduction of $9 from the bank statement balance.

 

 

 

 

 

 

an addition of $9 to the bank statement balance.

 

 

 

Which of the following is not a reason why the book balance of cash may not agree with the balance on the bank statement?

 

 

 

Multiple Choice

 

 

 

 

 

 

Outstanding checks

 

 

 

 

 

 

End of the month

 

 

 

 

 

 

Service charges and other deductions

 

 

 

 

 

 

Deposit in transit

 

 

 

The bank statement did not show a deposit of $850 that had been recorded by the firm. The journal entry needed for this reconciling item includes:

 

 

 

Multiple Choice

 

 

 

 

 

 

a credit to Accounts Receivable.

 

 

 

 

 

 

a credit to Cash.

 

 

 

 

 

 

no journal entry is required for the reconciling item.

 

 

 

 

 

 

a debit to cash.

 

 

 

The bank statement showed an NSF check from a customer, which the company listed as a reconciling item on the bank reconciliation statement. The journal entry needed for this reconciling item includes:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to NSF Expense.

 

 

 

 

 

 

a debit to cash.

 

 

 

 

 

 

a credit to Cash.

 

 

 

 

 

 

a credit to Accounts Receivable.

 

 

 

To arrive at an accurate balance on a bank reconciliation statement, a service charge should be

 

 

 

Multiple Choice

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

On March 30, a firm’s bank reconciliation statement shows a book balance of $31,640, an NSF check of $800, and a service charge of $40. The journal entry on March 30 to record these items would be:

 

 

 

DEBIT CREDIT

 

 

 

(A) Accounts Receivable 800

 

 

 

Bank Fees Expense 40

 

 

 

Cash 840

 

 

 

(B) Cash 840

 

 

 

Bank Fees Expense 40

 

 

 

NSF Expense 800

 

 

 

(C) Miscellaneous Expenses 840

 

 

 

Cash 840

 

 

 

(D) Cash 840

 

 

 

Accounts Receivable 800

 

 

 

Bank Fees Expense 40

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

 

 

 

Option A.

 

 

 

 

 

 

Option B.

 

 

 

 

 

 

Option D.

 

 

 

 

 

 

Option C.

 

 

 

On April 1, Java Brewers created a petty cash fund starting with $100. On April 30, there was only $5 remaining in the petty cash box. The custodian of the fund presented vouchers to the company accountant for Supplies of $55 and Delivery Expenses of $40. The journal entry on April 30, to replenish the fund, would be:

 

 

 

DEBIT CREDIT

 

 

 

(A) Petty Cash 95

 

 

 

Cash 95

 

 

 

(B) Cash 95

 

 

 

Petty Cash 95

 

 

 

(C) Delivery Expenses 40

 

 

 

Supplies 55

 

 

 

Petty Cash 95

 

 

 

(D) Delivery Expenses 40

 

 

 

Supplies 55

 

 

 

Cash 95

 

 

 

________________________________________

 

 

 

rev: 11_01_2017_QC_CS-107838, 11_06_2017_QC_CS-108303

 

 

 

Multiple Choice

 

 

 

 

 

 

Option A.

 

 

 

 

 

 

Option D.

 

 

 

 

 

 

Option C.

 

 

 

 

 

 

Option B.

 

 

 

A check issued for $890 to pay a vendor on account was recorded in the firm’s records as $980; the canceled check was properly listed on the bank statement at $890. To arrive at an accurate balance on a bank reconciliation statement, the error should be

 

 

 

Multiple Choice

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

A check issued for $890 to pay a vendor on account was recorded in the firm’s records as $980; the canceled check was properly listed on the bank statement at $890. The journal entry for this reconciling item would include:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Accounts Payable for $90.

 

 

 

 

 

 

a debit to cash for $90.

 

 

 

 

 

 

a debit to Cash for $890.

 

 

 

 

 

 

a credit to Accounts Payable for $890.

 

 

 

During the month a company paid $54.75 for office supplies and $63.22 for miscellaneous expenses from the petty cash fund. The entry to replenish the petty cash fund at the end of the month would include

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Cash for $117.97.

 

 

 

 

 

 

a credit to Office Supplies for $54.75.

 

 

 

 

 

 

a debit to Petty Cash for $117.97.

 

 

 

 

 

 

a credit to Cash for $117.97.

 

 

 

On August 3, Marley’s Sporting Goods accepted a six-month promissory note from J.J. Brown, who owed $490 on account. (J. J. had needed more time to pay his balance.) The promissory note had a 10 percent interest rate. The journal entry on August 3 to record the transaction would be:

 

 

 

DEBIT CREDIT

 

 

 

(A) Notes Receivable 490

 

 

 

Accounts Receivable 490

 

 

 

(B) Cash 490

 

 

 

Notes Receivable 490

 

 

 

(C) Cash 490

 

 

 

Accounts Receivable 490

 

 

 

(D) Accounts Receivable 490

 

 

 

Notes Receivable 490

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

 

 

 

Option B.

 

 

 

 

 

 

Option D.

 

 

 

 

 

 

Option C.

 

 

 

 

 

 

Option A.

 

 

 

Which of the following would not be shown as an adjustment to the book balance on a bank reconciliation statement?

 

 

 

Multiple Choice

 

 

 

 

 

 

Bank service charges

 

 

 

 

 

 

Deposits in transit

 

 

 

 

 

 

NSF checks

 

 

 

 

 

 

A charge for printing new checks

 

 

 

The bank statement showed a non-interest bearing note receivable from a customer that was collected by the bank, which the company listed as a reconciling item on the bank reconciliation statement. The journal entry needed for this reconciling item includes:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to Accounts Receivable.

 

 

 

 

 

 

a credit to Cash.

 

 

 

 

 

 

a credit to Interest Income.

 

 

 

 

 

 

a debit to cash.

 

 

 

Which of the following statements is ?

 

 

 

Multiple Choice

 

 

 

 

 

 

An endorsement is a written authorization that transfers ownership of a check.

 

 

 

 

 

 

A check is a written order signed by an authorized person, the drawee.

 

 

 

 

 

 

Most businesses make one monthly deposit of cash receipts in order to maintain better control over their cash.

 

 

 

 

 

 

If a check is negotiable, it means that ownership cannot be transferred.

 

 

 

George’s Grocers keeps a $100 change fund in its cash register. The cash sales per the cash register tape on January 30 were $405. The cash count was $502. Identify the journal entry below to record the sales and cash overage (or shortage) for January 30.

 

 

 

 

 

DEBIT CREDIT

 

 

 

(A) Cash 402

 

 

 

Cash Short or Over 3

 

 

 

Sales 405

 

 

 

(B) Cash 502

 

 

 

Sales 502

 

 

 

(C) Sales 505

 

 

 

Cash Short or Over 3

 

 

 

Cash 502

 

 

 

(D) Cash 405

 

 

 

Sales 405

 

 

 

________________________________________

 

 

 

Multiple Choice

 

 

 

 

 

 

Option D.

 

 

 

 

 

 

Option A.

 

 

 

 

 

 

Option B.

 

 

 

 

 

 

Option C.

 

 

 

If a check written by a firm is not canceled by the bank and returned with the month’s bank statement, the firm should

 

 

 

Multiple Choice

 

 

 

 

 

 

consider this check as outstanding when preparing the bank reconciliation.

 

 

 

 

 

 

adjust the balance in the firm’s checkbook to reflect the data that appears in the bank’s records.

 

 

 

 

 

 

immediately notify the bank requesting that it its records.

 

 

 

 

 

 

make no adjustment when preparing the bank reconciliation.

 

 

 

The journal entry to record the collection of the amount due on an interest-bearing promissory note from a customer would debit Cash, credit Notes Receivable, and

 

 

 

Multiple Choice

 

 

 

 

 

 

debit Interest Income.

 

 

 

 

 

 

credit Interest Expense.

 

 

 

 

 

 

credit Interest Income.

 

 

 

 

 

 

debit Interest Expense.

 

 

 

To arrive at an accurate balance on a bank reconciliation statement, deposits in transit should be

 

 

 

Multiple Choice

 

 

 

 

 

 

deducted from the book balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

Most businesses use the petty cash fund to pay for

 

 

 

Multiple Choice

 

 

 

 

 

 

merchandise purchases.

 

 

 

 

 

 

small expenditures.

 

 

 

 

 

 

internal expenses.

 

 

 

 

 

 

accounts payable.

 

 

 

Identify the items below that would all appear as an addition or subtraction from the Book Balance side of a bank reconciliation statement.

 

 

 

Multiple Choice

 

 

 

 

 

 

Deposits in transit, bank service charges.

 

 

 

 

 

 

Outstanding checks, customer NSF check.

 

 

 

 

 

 

Bank service charges, customer NSF check.

 

 

 

 

 

 

Outstanding checks, deposits in transit.

 

 

 

Of the four categories listed in a bank reconciliation, which one(s) require a journal entry(ies) in the firm’s records?

 

 

 

Multiple Choice

 

 

 

 

 

 

Bank Statement Balance Deductions and Book Balance of Cash Deductions

 

 

 

 

 

 

Bank Statement Balance Additions and Book Balance of Cash Additions

 

 

 

 

 

 

Book Balance of Cash Additions and Book Balance of Cash Deductions

 

 

 

 

 

 

Bank Statement Balance Additions and Bank Statement Balance Deductions

 

 

 

To arrive at an accurate balance on a bank reconciliation statement, a credit memorandum from the bank for the collection of a note and interest should be

 

 

 

Multiple Choice

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

A check issued for $785 to pay a vendor on account was recorded in the firm’s records as $758; the canceled check was properly listed on the bank statement at $785. The journal entry for this reconciling item would include:

 

 

 

Multiple Choice

 

 

 

 

 

 

a debit to cash for $785.

 

 

 

 

 

 

a debit to Accounts Payable for $758.

 

 

 

 

 

 

a credit to Accounts Payable for $27.

 

 

 

 

 

 

a credit to Cash for $27.

 

 

 

Which of the following statements is not ?

 

 

 

Multiple Choice

 

 

 

 

 

 

The petty cash account balance is usually listed separately from the Cash account on the Balance Sheet.

 

 

 

 

 

 

In a well managed business, most bills are paid by cash.

 

 

 

 

 

 

In accounting, the term “cash” includes checks, money orders, and funds on deposit in a bank as well as currency and coins.

 

 

 

 

 

 

The cash register proof is used to enter the cash sales and sales tax in the journal.

 

 

 

To arrive at an accurate balance on a bank reconciliation statement, a debit memorandum for a customer check marked NSF should be

 

 

 

Multiple Choice

 

 

 

 

 

 

added to the book balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

A check issued for $1,980 to pay a vendor on account was recorded in the firm’s records as $1,890; the canceled check was properly listed on the bank statement at $1,980. To arrive at an accurate balance on a bank reconciliation statement, the error should be

 

 

 

Multiple Choice

 

 

 

 

 

 

added to the book balance.

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

To arrive at an accurate balance on a bank reconciliation statement, outstanding checks should be

 

 

 

Multiple Choice

 

 

 

 

 

 

added to the bank statement balance.

 

 

 

 

 

 

deducted from the book balance.

 

 

 

 

 

 

added to the book balance.

 

 

 

 

 

 

deducted from the bank statement balance.

 

 

 

The entry to replenish a petty cash fund typically includes

 

 

 

Multiple Choice

 

 

 

 

 

 

debits to various asset and expense accounts and a credit to Cash.

 

 

 

 

 

 

debits to various expense accounts and a credit to Petty Cash Fund.

 

 

 

 

 

 

a debit to Cash and a credit to Petty Cash.

 

 

 

 

 

 

a debit to Petty Cash Fund and a credit to Cash.