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Question : 116.Juniper Company uses a perpetual inventory system. The company purchased : 1236900

Accounting

 

116.Juniper Company uses a perpetual inventory system. The company purchased $9,750 of merchandise on August 7 with terms 1/10, n/30. On August 11, it returned $1,500 worth of merchandise. On August 16, it paid the full amount due. The correct journal entry to record the payment on August 16 is:    

A.Debit Merchandise Inventory $8,250; credit Cash $8,250.

B.Debit Cash $8,250; credit Accounts Payable $8,250.

C.Debit Accounts Payable $8,250; credit Merchandise Inventory $82.50; credit Cash $8,167.50.

D.Debit Accounts Payable $9,750; credit Merchandise Inventory $97.50; credit Cash $9,652.50.

E.Debit Accounts Payable $8,167.50; credit Cash $8,167.50.

117.A company records the following journal entry: debit Cash $1,470, debit Sales Discounts $30, and credit Accounts Receivable $1,500. This means that a customer has taken what percentage cash discount for early payment?   

A.1%

B.2%

C.5%

D.10%

E.15%

118.All of the following statements regarding inventory shrinkage are true except:   

A.Inventory shrinkage refers to the loss of inventory.

B.Inventory shrinkage is determined by comparing a physical count of inventory with recorded inventory amounts.

C.Inventory shrinkage is recognized by debiting an operating expense.

D.Inventory shrinkage is recognized by debiting Cost of Goods Sold.

E.Inventory shrinkage can be caused by theft or deterioration.

119.Frisco Company’s Merchandise Inventory account at the end of year 2015 has a balance of $62,115, but a physical count reveals that only $61,900 of inventory exists. The adjusting entry to record this $215 of inventory shrinkage is:    

A.Merchandise Inventory215

Inventory shrinkage expense215

 

 

B.Purchases discounts215

Cost of goods sold215

 

 

C.Cost of goods sold215

Purchases discounts215

 

 

D.Inventory shrinkage expense215

Cost of goods sold215

 

 

E.Cost of Goods Sold215

Merchandise Inventory215

120.Which of the following accounts would be closed at the end of the accounting period with a debit?   

A.Sales Discounts.

B.Sales Returns and Allowances.

C.Cost of Goods Sold.

D.Operating Expenses.

E.Sales.

121.An income statement that includes cost of goods sold as another expense and shows only one subtotal for total expenses is a:   

A.Balanced income statement.

B.Single-step income statement.

C.Multiple-step income statement.

D.Combined income statement.

E.Simplified income statement.

122.Expenses that support the overall operations of a business and include the expenses relating to accounting, human resource management, and financial management are called:   

A.Cost of goods sold.

B.Selling expenses.

C.Purchasing expenses.

D.General and administrative expenses.

E.Non-operating activities.

123.Prentice Company had cash sales of $94,275, credit sales of $83,450, sales returns and allowances of $1,700, and sales discounts of $3,475. Prentice’s net sales for this period equal:   

A.$94,275.

B.$172,550.

C.$174,250.

D.$176,025.

E.$177,725.

124.Multiple-step income statements:   

A.Are required by the FASB and IASB.

B.Contain more detail than a simple listing of revenues and expenses.

C.Are required for the periodic inventory system.

D.List cost of goods sold as an operating expense.

E.Are only used in perpetual inventory systems.

125.Expenses to promote sales by displaying and advertising merchandise, make sales, and deliver goods to customers are known as:   

A.General and administrative expenses.

B.Cost of goods sold.

C.Selling expenses.

D.Purchasing expenses.

E.Non-operating activities.

 

 

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July 1, 2023
    

 

111. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

 

  Materials cost, 3,000 units

$  7,500

  Conversion costs, 3,000 units,

 

    2/3 completed

6,000

Materials added during April, 10,000 units

26,000

Conversion costs during April

31,000

Goods finished during April, 11,500 units

---

April 30 work in process, 1,500 units,

 

  1/2 completed

---

 

 

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The materials cost per equivalent unit (to the nearest cent) for April is: A. $2.60B. $2.58C. $3.02D. $2.26

112. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

 

  Materials cost, 3,000 units

$  7,500

  Conversion costs, 3,000 units,

 

    2/3 completed

6,000

Materials added during April, 10,000 units

26,000

Conversion costs during April

31,000

Goods finished during April, 11,500 units

---

April 30 work in process, 1,500 units,

 

  1/2 completed

---

 

 

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is: A. $2.70B. $2.53C. $3.02D. $5.60

113. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the average cost method is used to cost inventories was: A. 15,650B. 14,850C. 18,000D. 17,250

114. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for materials if the average cost method is used to cost inventories was: A. 15,650B. 18,000C. 17,250D. 17,700

115. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. If the average cost method is used the material cost per unit (to the nearest cent) would be: A. $2.04B. $1.59C. $1.91D. $2.00

116. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. If the average cost method is used the conversion cost per unit (to the nearest cent) would be: A. $3.71B. $2.84C. $2.97D. $3.23

117. Which of the following industries would normally use job order costing systems and which would normally use process costing systems?Business consultingChemicalsFoodMovieSoap and cosmeticsWeb designer 

Business consultantJob Order

ChemicalsProcess

FoodProcess

Movie studioJob Order

Soap and cosmeticsProcess

Web designerJob order

118. The Desert Springs Water Company has two departments. Purifying and Bottling. The Bottling Department received 62,000 liters from the Purifying Department. During the period, the Bottling Department completed 60,000 liters, including 3,000 liters of work in process at the beginning of the period. The ending work in process was 5,000 liters. How many liters were started and completed during the period? 

57,000 liters started and completed (60,000 completed - 3,000 beginning WIP)

 

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July 1, 2023
    

 

111. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

 

  Materials cost, 3,000 units

$  7,500

  Conversion costs, 3,000 units,

 

    2/3 completed

6,000

Materials added during April, 10,000 units

26,000

Conversion costs during April

31,000

Goods finished during April, 11,500 units

---

April 30 work in process, 1,500 units,

 

  1/2 completed

---

 

 

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The materials cost per equivalent unit (to the nearest cent) for April is: A. $2.60B. $2.58C. $3.02D. $2.26

112. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

 

  Materials cost, 3,000 units

$  7,500

  Conversion costs, 3,000 units,

 

    2/3 completed

6,000

Materials added during April, 10,000 units

26,000

Conversion costs during April

31,000

Goods finished during April, 11,500 units

---

April 30 work in process, 1,500 units,

 

  1/2 completed

---

 

 

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is: A. $2.70B. $2.53C. $3.02D. $5.60

113. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the average cost method is used to cost inventories was: A. 15,650B. 14,850C. 18,000D. 17,250

114. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for materials if the average cost method is used to cost inventories was: A. 15,650B. 18,000C. 17,250D. 17,700

115. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. If the average cost method is used the material cost per unit (to the nearest cent) would be: A. $2.04B. $1.59C. $1.91D. $2.00

116. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. If the average cost method is used the conversion cost per unit (to the nearest cent) would be: A. $3.71B. $2.84C. $2.97D. $3.23

117. Which of the following industries would normally use job order costing systems and which would normally use process costing systems?Business consultingChemicalsFoodMovieSoap and cosmeticsWeb designer 

Business consultantJob Order

ChemicalsProcess

FoodProcess

Movie studioJob Order

Soap and cosmeticsProcess

Web designerJob order

118. The Desert Springs Water Company has two departments. Purifying and Bottling. The Bottling Department received 62,000 liters from the Purifying Department. During the period, the Bottling Department completed 60,000 liters, including 3,000 liters of work in process at the beginning of the period. The ending work in process was 5,000 liters. How many liters were started and completed during the period? 

57,000 liters started and completed (60,000 completed - 3,000 beginning WIP)

 

default image
July 1, 2023
    

 

111. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

 

  Materials cost, 3,000 units

$  7,500

  Conversion costs, 3,000 units,

 

    2/3 completed

6,000

Materials added during April, 10,000 units

26,000

Conversion costs during April

31,000

Goods finished during April, 11,500 units

---

April 30 work in process, 1,500 units,

 

  1/2 completed

---

 

 

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The materials cost per equivalent unit (to the nearest cent) for April is: A. $2.60B. $2.58C. $3.02D. $2.26

112. The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

 

  Materials cost, 3,000 units

$  7,500

  Conversion costs, 3,000 units,

 

    2/3 completed

6,000

Materials added during April, 10,000 units

26,000

Conversion costs during April

31,000

Goods finished during April, 11,500 units

---

April 30 work in process, 1,500 units,

 

  1/2 completed

---

 

 

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is: A. $2.70B. $2.53C. $3.02D. $5.60

113. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the average cost method is used to cost inventories was: A. 15,650B. 14,850C. 18,000D. 17,250

114. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for materials if the average cost method is used to cost inventories was: A. 15,650B. 18,000C. 17,250D. 17,700

115. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. If the average cost method is used the material cost per unit (to the nearest cent) would be: A. $2.04B. $1.59C. $1.91D. $2.00

116. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. If the average cost method is used the conversion cost per unit (to the nearest cent) would be: A. $3.71B. $2.84C. $2.97D. $3.23

117. Which of the following industries would normally use job order costing systems and which would normally use process costing systems?Business consultingChemicalsFoodMovieSoap and cosmeticsWeb designer 

Business consultantJob Order

ChemicalsProcess

FoodProcess

Movie studioJob Order

Soap and cosmeticsProcess

Web designerJob order

118. The Desert Springs Water Company has two departments. Purifying and Bottling. The Bottling Department received 62,000 liters from the Purifying Department. During the period, the Bottling Department completed 60,000 liters, including 3,000 liters of work in process at the beginning of the period. The ending work in process was 5,000 liters. How many liters were started and completed during the period? 

57,000 liters started and completed (60,000 completed - 3,000 beginning WIP)

 

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  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

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Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

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Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

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Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

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Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

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