Where do we first record a transaction?
A. Ledger
B. Trial balance
C. Account
D. Journal
查看答案
Which of the following is not an asset account?
A. Common Stock
B. Salary Expense
C. Service Revenue
D. None of the listed accounts is an asset.
Which statement is false?
A. Revenues are increased by credits.
B. Assets are increased by debits.
C. Dividends are increased by credits.
D. Liabilities are decreased by debits.
The journal entry to record the receipt of land and a building and issuance of common stock
A. debits Land and Building and credits Common Stock.
B. debits Land and credits Common Stock.
C. debits Common Stock and credits Land and Building.
D. debits Land, Building, and Common Stock.
The journal entry to record the purchase of supplies on account
A. credits Supplies and debits Cash.
B. debits Supplies and credits Accounts Payable.
C. debits Supplies Expense and credits Supplies.
D. credits Supplies and debits Accounts Payable.
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