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Question1: Clinton Repair Shop sold Office Supplies, at cost, to a competitor, for cash. Which of the following reflects the impact of this transaction?

[A] Cash increase; Office Supplies decrease

[B] Accounts Payable decrease; Office Supplies decrease

[C] Office Supplies increase; Cash decrease

[D] Office Supplies increase; Accounts Payable increase

[E] Accounts Payable decrease; Office Supplies decrease

Question2: A cash payment for Rented Equipment has the following impact on the affected accounts:

[A] Rented Equipment Expense increase; Accounts Payable increase

[B] Accounts Payable decrease; Rented Equipment Expense decrease

[C] Cash increase; Rented Equipment Expense decrease

[D] Rented Equipment Expense increase; Cash decrease

Question3: Which of the following titles reflect an asset account, an owner’s equity account and an expense account respectively?

[A] Accounts Payable, Owner’s Drawing, Salaries Payable

[B] Accounts Receivable, Owner’s Capital, Inventory

[C] Equipment, Owner’s Drawing, Inventory

[D] Accounts Receivable, Owner’s Capital, Rent Expense

Question4: Which of the following reflects the investment of cash by Rickie James in her sole proprietorship?

[A] James, Drawing increase; Cash decrease

[B] Cash increase; James, Drawing increase

[C] James, Capital increase; Cash decrease

 

[D] Cash increase; James, Capital increase

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Accounting Basics: Select the correct option
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