Beforepayinganinvoiceforgoodsreceivedonaccount,thecontrollerortreasurershouldensurethat
A. thecompanyispayingforthegoodsitordered.
B. thecompanyispayingforthegoodsitactuallyreceived
C. thecompanyhasnotalreadypaidthisinvoice.
D. allofthem
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Whenacompanyreceivesacashdividendfromatradingsecurity,thejournalentryincludes:
A. adebittodividendrevenueandcredittocash
B. adebittocashandcredittotradinginvestment
C. adebittocashandcredittodividendrevenue
D. noneoftheabove
Tradingsecuritiespurchasedin2016for$90,000werevaluedat$92,000onDecember31,2016.AtDecember31,2017thesecuritieshadafairvalueof$95,000.ThejournalentryonDecember31,2017wouldincludea:
A. debittotheinvestmentaccountfor$5,000
B. debittotheinvestmentaccountfor$3,000
C. credittotheunrealizedgainaccountfor$5,000
D. debittotheunrealizedlossaccountfor$3,000
Thebiggestriskofsellingoncreditis:
A. theriskofpostingapaymenttothewrongsubsidiaryaccount
B. theriskofnotcollectingsomeofthereceivables
C. theriskoflosingasale
D. noneoftheabove
Undertheallowancemethod:
A. thecompanyrecordstheuncollectible-accountexpensewhenthecustomerdoesnotpay
B. theallowanceforuncollectibleaccountsisacontraaccounttogrossrevenue
C. theallowanceforuncollectibleaccountswillnormallyhaveadebitbalance
D. thecompanysetsupanallowanceforuncollectibleaccountstoestimatetheamountofthereceivablesthecompanydoesnotexpecttocollect.
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