Which of the following transactions will increase an asset and increase stockholders’ equity?
A. Collecting cash from a customer on an account receivable.
B. Performing a service on account for a customer.
C. Borrowing money from a bank.
D. Purchasing supplies on account.
查看答案
Where do we first record a transaction?
A. Ledger
B. Trial balance
C. Account
D. Journal
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.
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