Usingaperpetualinventorysystem,whichofthefollowingentrieswouldrecordthesaleofmerchandisesoldoncredit?
A. SalesDiscountsAccountsPayable
B. AccountsReceivableInventory
C. AccountsReceivableCostofGoodsSold
D. AccountsReceivableSales Revenue
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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.
UlraCompanyhassalesrevenueof$88,000,salesreturnsandallowancesof$1,000,andsalesdiscountsof$1,500.Ulra'snetsalesare:
A. $85,500.
B. $86,500.
C. $87,000.
D. $90,500.
Acompanypurchased400unitsat$75perunit.Thecompanysold385units.Whatisthecostofgoodssoldandendinginventory?
A. $10,000and$9,625.
B. $40,000and$28,875.
C. $28,875and$1,125.
D. $28,875and$10,000.
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