Thebookvalueofaplantassetisthe:
A. costoftheassetlesstheaccumulateddepreciation.
B. accumulateddepreciationlessthecostoftheasset.
C. costoftheasset.
D. balanceintheaccumulateddepreciationaccount.
OnDecember31,2015,salariesowedtoemployeestotal$8,150.ThesewillbepaidonJanuary4,2016.AnadjustedentryonDecember31,2015,includeswhichofthefollowing?
A. PrepaidExpense,$8,150
B. SalariesPayable,$8,150
C. UnearnedSalaries,$8,150
D. UnearnedSalaries,$8,150andSalariesPayable,$8,150
Ajournalentrycontainsadebittoaliabilityaccountandacredittoarevenueaccount.Thisisanexampleofa(n):
A. accruedexpense.
B. deferredexpense.
C. unearnedrevenue.
D. accruedrevenue.
WhichofthefollowingisNOTacorrectstatementaboutadjustingentries?
A. Everyadjustingentryaffectscash.
B. Everyadjustingentryaffectsthebalancesheet.
C. Everyadjustingentryaffectsnetincome.
D. Everyadjustingentrymustbalance.
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