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Purchases Discount A) is a contra-cost account. B) has a normal debit balance. C) decr

 Purchases Discount

A) is a contra-cost account.

B) has a normal debit balance.

C) decreases Net Income.

D) All of the above are correct.

 

12) F.O.B. shipping point means

A) the buyer pays for the freight.

B) the seller pays for the freight.

C) the title passes at time of shipment.

D) both A and C are correct.

 

13) On November 30, Janoch's Dog Kennel purchased $500 of merchandise on account from the Ganster Company. The goods were shipped F.O.B. shipping point. The freight charge of $40 was paid by Ganster Company and added to the invoice. The amount to record as payable is

A) $500.

B) $540.

C) $520.

D) $550.

14) The entry to record a purchase of $2,000 on account, terms of 2/10, n/30, would include a

A) debit to Purchases Discount for $40.

B) credit to Accounts Payable for $2,000.

C) debit to Accounts Payable for $2,000.

D) credit to Cash for $2,000.

 

15) Purchase Discounts are taken on

A) Freight.

B) Purchases Returns and Allowances.

C) Purchases.

D) All of the above are correct.

 

16) A form used with a business by the requesting department asking the purchasing department to buy specific goods is called a

A) purchase order.

B) purchase requisition.

C) purchase invoice.

D) debit memorandum.

 

17) Before paying an invoice, the accounting department must check

A) the purchase order.

B) the invoice.

C) the receiving report.

D) All of the above are correct.

 

18) The term F.O.B. means

A) free on board.

B) freight or bill.

C) freight order billing.

D) found on base.

19) A purchase discount was recorded as a credit to the Purchases account and a debit to Accounts Payable. This error will cause

A) net income to be overstated.

B) net income to be understated.

C) net income to not be affected.

D) total assets to be overstated.

 

20) Office Supplies (not used for resale) bought on account were returned for credit and recorded with a debit to Accounts Payable and a credit to Purchase Returns and Allowances. This error will cause

A) net income to be overstated.

B) net income to be understated.

C) net income to not be affected.

D) total assets to be understated.

Dec 06 2019 View more View Less

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