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35- Two income statements for PS Enterprises are shown below 2014 2013 fees earn

ID: 2380789 • Letter: 3

Question


35-Two income statements for PS Enterprises are shown below

                                   2014               2013

fees earned                   674350            520600

operating expenses          472045            338390

Operating Income           202305            182210


a. before the income statement and after the statement of owner's equity. b. after the income statement and before the statement of owner's equity. c. after the income statement and the statement of owner's equity. d. before the income statement and the statement of owner equity

.34-
Closing entries are dated in the journal as of a. the date they are actually journalized, although they are generally prepared after the end of the accounting period. b. the first day of the accounting period, although they are actually journalized after the end of the accounting period. c. the last day of the accounting period, although they are actually journalized after the end of the accounting period. d. the first day of the subsequent accounting period.

35-Two income statements for PS Enterprises are shown below

                                   2014               2013

fees earned                   674350            520600

operating expenses          472045            338390

Operating Income           202305            182210


Prepare a vertical analysis of PS Enterprises' income statements. Has operating income increased or decreased as a percentage of revenue? a. Yes, increased by 111%. b. No, decreased by 5%. c. Yes, increased by 5%. d. None are correct.

37- J
oshua Scott invests $40,000 into his new business. How would the journal entry for this transaction be entered in the journal? a. b. c. d.

38-
The trial balance is out of balance and the accountant suspects that a transposition or slide error has occurred. What will the accountant do to find the error? a. Determine the amount of the error and refer to the journal entries for that amount. b. Determine the amount of the error and look for that amount on the trial balance. c. Determine the amount of the error and divide by nine. If the result is evenly divided, then this type of error is likely.
d. Determine the amount of the error and divide by two, then look for that amount on the trial balance.

39-
How will the following adjusting journal entry affect the accounting equation?
a. Increase liabilities, increase revenues b. Increase assets, increase revenues c. Decrease liabilities, decrease revenues d. Decrease liabilities, increase revenues
Cash 40,000 Joshua Scott, Capital 40,000 Invested cash in business Cash 40,000 Joshua Scott, Loan 40,000 Invested cash in business Joshua Scott, Capital 40,000 Cash 40,000 Invested cash in business Joshua Scott, Loan 40,000 Cash 40,000 Invested cash in business Unearned Subscriptions 11,500 Subscriptions earned 11,500

Explanation / Answer

32-The Balance Sheet should be prepared

c. after the income statement and the statement of owner's equity.


34-Closing entries are dated in the journal as of

c. the last day of the accounting period, although they are actually journalized after the end of the accounting period.


35-Two income statements for PS Enterprises are shown below


2014 2013


fees earned 674350 520600


operating expenses 472045 338390


Operating Income 202305 182210

2013 = 182210/520600 = 35%

2014 = 202305/674350 = 30%

Prepare a vertical analysis of PS Enterprises' income statements. Has operating income increased or decreased as a percentage of revenue?

b. No, decreased by 5%.


37- Joshua Scott invests $40,000 into his new business. How would the journal entry for this transaction be entered in the journal?

c.Joshua Capital Dr 40,000

Cash Cr 40,000   


38- The trial balance is out of balance and the accountant suspects that a transposition or slide error has occurred. What will the accountant do to find the error?

c. Determine the amount of the error and divide by nine. If the result is evenly divided, then this type of error is likely.


39-How will the following adjusting journal entry affect the accounting equation?

a. Increase liabilities, increase revenues

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