题目内容

Underaperpetualinventorysystem,whenasaleismade,thesellerprepares:

A. nojournalentry.
B. onejournalentryonly.
C. twojournalentries.
D. threejournalentries.

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BostonCompanysellstwentyitemsfor$1,000perunit,andhasacostofgoodssold is 70% of selling price.Thegrossprofittobereportedforselling20itemsis:

A. $300.
B. $6,000.
C. $14,000.
D. $20,000.

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SanfranCompanypurchasedinventoryfor$100,000.Inadditiontheyhadpurchasereturnsof$7,000andpaidfreight-inof$8,000.SanfranCompany'snetcostofpurchaseswouldbe:

A. $85,000.
B. $99,000.
C. $101,000.
D. $115,000.

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GroganCompanypurchasesinventoryonaccountwithacostof$1,000andaretailpriceof$2,000.GroganCompanyusestheperpetualinventorymethod.Whatjournalentryisrequiredonthedateofpurchase?

A. debitPurchasesfor$1,000andcreditAccountsPayablefor$1,000
B. debitPurchasesfor$2,000andcreditCashfor$2,000
C. debitInventoryfor$1,000andcreditAccountsPayablefor$1,000
D. debitAccountsReceivablefor$2,000andcreditPurchasesfor$2,000

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OnJuly1,theCorraoCompanypurchased$1,000ofinventoryonaccountwithcredittermsof2/10,net30.CorraoCompanyusestheperpetualinventorysystem.OnJuly5,theCorraoCompanypaidtheamountdue.WhatjournalentrydidtheyprepareonJuly5?

A. debitAccountsReceivablefor$1,000andcreditCashfor$1,000
B. debitAccountsPayablefor$1,000,creditInventoryfor$20andcreditCashfor$980
C. debitPurchaseDiscountfor$20,debitAccountsPayablefor$960andcreditCashfor$980
D. debitAccountsPayablefor$980andcreditCashfor$980

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Underaperpetualinventorysystem,whenasaleismade,thesellerprepares:

A. nojournalentry. B. onejournalentryonly. C. twojournalentries. D. threejournalentries.

BostonCompanysellstwentyitemsfor$1,000perunit,andhasacostofgoodssold is 70% of selling price.Thegrossprofittobereportedforselling20itemsis:

SanfranCompanypurchasedinventoryfor$100,000.Inadditiontheyhadpurchasereturnsof$7,000andpaidfreight-inof$8,000.SanfranCompany'snetcostofpurchaseswouldbe:

GroganCompanypurchasesinventoryonaccountwithacostof$1,000andaretailpriceof$2,000.GroganCompanyusestheperpetualinventorymethod.Whatjournalentryisrequiredonthedateofpurchase?

OnJuly1,theCorraoCompanypurchased$1,000ofinventoryonaccountwithcredittermsof2/10,net30.CorraoCompanyusestheperpetualinventorysystem.OnJuly5,theCorraoCompanypaidtheamountdue.WhatjournalentrydidtheyprepareonJuly5?

A. nojournalentry.
B. onejournalentryonly.
C. twojournalentries.
D. threejournalentries.