Delta Company owes Franco Company $500 on account. When Delta pays the debt, the transaction recorded on Franco’s books will（）
A. increase an asset $500 and decreases an asset $500
B. increase an asset $500 and decrease a liability $500
C. decrease a liability $500 and increase equity $500
D. decrease an asset $500 and decrease a liability $500
查看答案
If Carmine Company purchases goods on account for $4,000, then（）
A. assets and liabilities both decrease by $4,000
B. equity increases by $4,000
C. assets increase by $4,000 and liabilities decrease by $4,000
D. assets and liabilities both increase by $4,000
Credits（）
A. decrease both assets and liabilities
B. decrease assets and increase liabilities
C. increase both assets and liabilities
D. increase assets and decrease liabilities
An account is a part of the financial information system and is described by all except which one of the following（）
An account has a debit and credit side
B. An account is a source document
C. An account may be part of a manual or a computerized accounting system
D. An account has a title
A trial balance may balance even when each of the following occurs except when（）
A. a transaction is not journalized
B. a journal entry is posted twice
C. incorrect accounts are used in journalizing
D. a transposition error is made on part of the entry
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