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西方会计,单选题()16.Whichofthefollowingstatementsaboutaccountingproceduresisnotcorrect?____a.Thejournalshowsinoneplacealltheinformationaboutspecifictransactions,arrangedinchronologicalorderb.Aledgeraccountshowsin
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问题描述:

西方会计,单选题

()16.Whichofthefollowingstatementsaboutaccountingproceduresisnotcorrect?____a.Thejournalshowsinoneplacealltheinformationaboutspecifictransactions,arrangedinchronologicalorder

b.Aledgeraccountshowsinoneplacealltheinformationaboutchangesinaspecificassetor

liability,orinowner’sequity

c.Postingistheprocessoftransferringdebitandcreditchangesinaccountbalancesfromtheledgertothejournal

d.Theendoftheaccountingcycleconsistsofformalfinancialstatements,suchasthebalancesheetandtheincomestatement

()17.OnMarch31,theledgerforM.HouseCleaningServiceconsistsofthefollowing:

CleaningEquipment$1,780AccountsReceivable$2,100

AccountsPayable1,570Cash690

M.P,Capital3,500SalariesPayable960

OfficeEquipment1,200CleaningSupplies260

InatrialbalancepreparedonMarch31,thetotalofthecreditcolumnis_____.

a.$6,030b.$2,530

c.$9,530d.$8,560

()18.TheaccountingrecordsofFabricOutletincludethefollowingforJanuary:

Sales$326,000TransportationIn$2,000

Purchases260,000PurchaseReturns9,000

SalesDiscounts6,000

AphysicalcountdeterminedthecostofinventoryonhandatJanuary31tobe$34,000.Ifgrossprofitamountsto25%ofnetsales,computethebeginninginventoryatJanuary1.

a.$25,500b.$19,500

c.$47,000d.$21,000

石文星回答:
  16.CPostingistheactoftransferringanaccount,asfromthejournaltotheledger.   17.BAccountsPayable1,570+SalariesPayable960=2530   18.Cinventory,beg=endinginventory+totalpurchase-COGS   =34,000+260,000+9,000-(326,000-6,000)/1.25   =47,000   深夜答题不容易答对给分哦
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