Objective questions on accounting principles


Question1: Music Land sold goods for $4,800 on credit. This transaction:

[A] Increased accounts receivable and owners' equity

[B] Increased cash and owners' equity

[C] Increased accounts payable and owners' equity

[D] Increased accounts receivable and cash

Question2: Amounts owed by customers for goods sold on credit are called:

[A] Cost of goods sold

[B] Inventory

[C] Accounts receivable

[D] Accounts payable

Question3: Which of the following transactions decreases assets and owners' equity?

[A] Use supplies

[B] Repay amount borrowed from a bank

[C] Purchase supplies for cash

[D] Pay suppliers for goods purchased on credit

Question4: Lakeside Realty used supplies costing $50. This transaction:

[A] Increased supplies expense and decreased cash

[B] Increased supplies expense and decreased supplies

[C] Decreased supplies and decreased cash

[D] Increased inventory and decreased cash

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Finance Basics: Objective questions on accounting principles
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