In a financial accounting system what would be the double entry for the purchase of raw materials?
A: Dr Raw material inventory, Cr Payables control account
B: Dr Raw material inventory, Cr Cost control account
C: Dr Payables control account, Cr Dr Raw material inventory
D: Dr Cost control account, Cr Dr Raw material inventory
A: Dr Raw material inventory, Cr Payables control account
B: Dr Raw material inventory, Cr Cost control account
C: Dr Payables control account, Cr Dr Raw material inventory
D: Dr Cost control account, Cr Dr Raw material inventory
A
举一反三
- In a financial accounting system what would be the double entry for the issue of direct materials to production? A: Dr Raw material inventory, Cr Work in progress B: Dr Raw material inventory, Cr Cost control account C: Dr Work in progress, Cr Raw material inventory D: Dr Cost control account, Cr Raw material inventory
- Ignoring sales tax, which of the following are the correct entries to post the total of the discounts received column in the cash book to the general ledger? A: DR discounts received, CR Purchases B: DR Payables control account, CR Discounts received C: DR Purchases, CR Discounts received D: DR Discounts received, CR Payable control account
- The sales day book total has been undercast by $3,500. What adjustment needs to be made to reconcile the receivables control account to the receivables ledger? A: DR $3,500 to the receivables ledger B: CR $3,500 to the receivables control account C: CR $3,500 to the receivables ledger D: DR $3,500 to the receivables control account
- If a business proprietor pays their personal income into the business bank account, what is the accounting double entry to record the transaction? A: Dr Drawings Cr Cash B: Dr Cash Cr Sales C: Dr Cash Cr Drawings D: Dr Expense Cr Cash
- Alana is not registered for sales tax purpose. She has recently received an invoice for goods for resale which cost $500 before sales tax, which is levied at 15%. The total value was therefore $575. What is the correct entry to be made in Alana's general ledger in respect of the invoice? A: Dr Purchases $500, Dr Sales tax $75, Cr Payables $575 B: Dr Purchases $575, Cr Sales tax $75, Cr Payables $500 C: Dr Purchases $500, Cr Payables $500 D: Dr Purchases $575, Cr Payables $575
内容
- 0
Which of the following are inventory account? ( ) 以下哪个是库存帐户？ ( ) A: Work-in-process在产品 B: Cost of goods manufactured 商品的制造成本 C: Raw material 原料 D: Finished goods 产成品
- 1
（）is the management system to control the material consumed， reduce inventory in the manufacture company.
- 2
A business commences business in June. Its sales account from the general ledger at the end of June is as follows. What will be the brought-down balance at the start of July? A: CR $1,050 B: DR $1,050 C: DR $950 D: CR $950
- 3
Opening inventory of raw materials was $58,000, closing inventory was $63,000, purchases were $256,000, purchase returns were $17,000. What was cost of sales?? $244,000|$234,000|$239,000|$256,000
- 4
CR密度分辨率比DR（），CR空间分辨率比DR（）。