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Using the percentage of net sales method, Company B estimates the uncollectible

ID: 2492330 • Letter: U

Question

Using the percentage of net sales method, Company B estimates the uncollectible accounts expense to be 0.5% of net sales of $8,800, 000. If the Allowance for Uncollectible Accounts has a credit balance of $9,000 before the adjustment, what is the balance after the adjustment? $9,000 $44,000 $53,000 $440, 000 Which of the following accounts is not considered an asset? Accounts Payable Accounts Receivable Merchandise Inventory Trademark Which of the following is the correct accounting equation: Assets = Liabilities - Owner's Equity Assets + Liabilities = Owner's Equity Assets + Owner's Equity = Liabilities Assets = Liabilities + Owner's Equity Which of the following accounts are increased with a debit entry? Assets & Owners Equity Assets, withdrawals and expenses Liabilities & Owner's Equity Revenues, Liabilities and Owner's Equity

Explanation / Answer

32. As per Percentage of Net sales method Estimate For Uncollectible account Expense=

0.5%*8800000= 44000

Credit Balance in Allowance for Uncollectible Account before adjustment - 9000

Current Year estimate (New Credit ) as above -44000

Credit Balance in Allowance for Uncollectible Account after adjustment=9000+44000= 53000(Answer C)

33. A. Accounts Payable- It is a liability account which normally has a credit balance. Assets have a debit balance

34. The correct accouting equation is:

D Assets= Liabilities+ Owners' Equity

35 B- Assets. Withdrawals and Expenses - as all these accounts have debit balances in the normal course, any debit entry will increase the already existing debit balances. On the otherhand, any credit will decrease the debit balance.

Due to the double entry system of book-keeping , Asset side of the balace sheet always equals the liabilities side of the balance sheet.