Identify the accounting principle or assumption


Response to the following problem:

Identify which accounting principle or assumption best describes each of the following practices:

A. If $51,000 cash is paid to buy land, the land is reported on the buyer's balance sheet at $51,000.

Business entity assumption

Objectivity principle

Revenue recognition principle

Monetary unit principle

Cost principle or historical cost

Going-concern principle

B. Alissa Kees owns both Sailing Passions and Dockside Supplies. In preparing financial statements for Dockside Supplies, Kees makes sure that the expense transactions of Sailing Passions are kept separate from Dockside's transactions and financial statements.

Revenue recognition principle

Cost principle or historical cost

Monetary unit principle

Business entity assumption

Objectivity principle

Going-concern principle

C. In December 2010, Ace Landscaping received a customer's order and cash prepayment to install sod at a new house that would not be ready for installation until March 2011. Ace should record the revenue from the customer order in March 2011, not in December 2010.

Cost principle or historical cost

Monetary unit principle

Going-concern principle

Objectivity principle

Revenue recognition principle

Business entity assumption.

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Accounting Standards: Identify the accounting principle or assumption
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