WheninventoryisshippedfromthesellertothebuyerwithshippingtermsofFOBdestination:
A. titlepassesfromthesellertothebuyerwhenthegoodsleavetheseller'sshippingdock.
B. thegoodswillbeincludedintheinventoryoftheselleruntiltheyreachtheirdestination.
C. thebuyerownsthegoodswhiletheyareintransit.
D. thegoodswillbeincludedintheinventoryofthebuyerandthesellerwhiletheyareintransit.
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Usingaperpetualinventorysystem,whichofthefollowingentrieswouldrecordthecostofmerchandisesoldoncredit?
A. SalesDiscountsAccountsPayable
B. CostofGoodsSoldPurchasesDiscounts
CostofGoodsSoldInventory
D. InventoryCostofGoodsSold
Usingaperpetualinventorysystem,whichofthefollowingentrieswouldrecordthesaleofmerchandisesoldoncredit?
A. SalesDiscountsAccountsPayable
B. AccountsReceivableInventory
C. AccountsReceivableCostofGoodsSold
D. AccountsReceivableSales Revenue
Acompanypurchasedinventoryfor$800perunit.Thecompanylatersoldtheinventoryfor$1,000perunit.Theentriestorecordthesaleforcashandcostofgoodssoldwouldincludedebitstowhichofthefollowingaccounts?
A. Sales,$1,000;Inventory,$800
B. Cash,$1,000;CostofGoodsSold,$800
Cash,$800;CostofGoodsSold,$1,000
D. Sales,$800;Inventory,$800
Whichofthefollowingisacorrectstatementregardingshippingtermsandfreightcosts?
A. Freight-outpaidbythesellerundershippingtermsFOBdestinationispartofthecostofinventory.
B. Freight-outisaddedtothepurchasepriceoftheinventory.
C. Freight-outisthetransportationcostpaidbythebuyerundertheshippingtermsFOBshippingpoint.
D. Freight-outpaidbythesellerisadeliveryexpenseandnotpartofthecostoftheinventory.
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