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9) Nicholson Company had the following transactions during 2017: • Sales of $4,8

ID: 2332065 • Letter: 9

Question

9) Nicholson Company had the following transactions during 2017:

• Sales of $4,800 on account

• Received $2,000 cash for services to be performed in 2018

• Paid $1,625 cash in salaries

• Purchased airline tickets for $250 in December, 2017 for a trip to take place in 2018

What is Nicholson’s 2017 net income using accrual accounting?

a.

$2,925.

b.

$3,175.

c.

$4,925.

d.

$5,175.

10) Lane & Lenge Florists in West Hartford makes a large sale for $1,200 on November 30.

The shop’s chief accountant, Ashley Doris Wilson (Hall High 2007) sends an invoice that day. The customer receives the invoice on December 1. Lane & Lenge receives a check for $1,200 on December 10. The flower shop follows GAAP and applies the revenue recognition principle. When is the $1,200 considered to be recognized as revenue?

a. November 30. b.   December 1.

c. December 10. d.   December 31.

a.

$2,925.

b.

$3,175.

c.

$4,925.

d.

$5,175.

Explanation / Answer

9

10

a. November 30

Revenue is recognized when goods are transferred or services rendered

Sales 4800 Less Salaries Paid 1625 net income 3175