How a sale on account would be recorded


Question:

1. A sale on account would be recorded by:
debiting revenue.
crediting assets.
crediting liabilities.
debiting assets.

2. The adjusting entry required to record accrued expenses includes:
a credit to cash.
a debit to an asset.
a credit to an asset.
a credit to liability

3.Permanent accounts would not include:
cost of goods sold.
inventory.
current liabilities.
accumulated depreciation.

4. Notes payable:
is a current liability account.
usually has a debit balance.
is a non-current liability account.
cannot determine its classification without additional information.

5. Which of the following is not a financing ratio?
Time interest earned ratio.
The debt to equity ratio.
The current ratio.
All of the above are financing ratios.

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Accounting Basics: How a sale on account would be recorded
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