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On October 1, 2005, the Wolfzorn Company was paid $14,000 for a job that would n

ID: 2502931 • Letter: O

Question

On October 1, 2005, the Wolfzorn Company was paid $14,000 for a job that would not be completed until March 1, 2006. On the date they were paid, Wolfzorn credited a revenue account and debited cash. If Wolfzorn fails to make an adjusting entry on December 31, 2005, the effects will be:

a. understatement of revenues and overstatement of assets. b. understatement of revenues and overstatement of liabilities. c. overstatement of revenues and overstatement of liabilities. d. overstatement of revenues and understatement of liabilities.

Explanation / Answer

Given that,


On October 1, 2005, the Wolfzorn Company was paid $14,000 for a job that would not be completed until March 1, 2006


On the date they were paid, Wolfzorn credited a revenue account and debited cash.


According to revenue recognition principle, the Wolfzorn company should not recognize revenue completely unless the job is complete, they could credit in proportion to the job completed.


Thus, If Wolfzorn fails to make an adjusting entry on December 31, 2005, the effects will be:

overstatement of revenues and understatement of liabilities


Therefore, Option D ----[Answer]


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