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Match Each Item to the Appropriate Effect on Liabilities You

Question 62

Matching

Match each item to the appropriate effect on liabilities You may use each choice more than once or not at all. In some cases, two effects are correct.

Premises:
Purchased supplies on account.
Paid accounts payable.
Issued a $1,000 short-term note payable for $970.
Amortized the discount of the short-term note payable.
A portion of long-term debt is due next year.
Declared cash dividends to stockholders.
Paid the cash dividend previously declared.
Received money from customers prior to delivery of the product to the customer.
Delivered products to a customer who previously paid for that product.
Collected sales tax on behalf of the state government.
Accrued payroll taxes that the firm has to pay to the federal government within three months.
Accrued a bonus amounting to 5% on reported income to the CEO.
In a lawsuit filed against the firm, counsel indicates that the potential $10,000 loss is remote.
In a lawsuit filed against the firm, counsel indicates that the potential $10,000 loss is reasonably possible.
In a lawsuit filed against the firm, counsel indicates that the potential $10,000 loss is highly probable.
Accrued warranty expense.
Responses:
Decrease current liabilities
Increase current liabilities
No effect on recorded current liabilities
Accrued contingent liability
Contingent liability disclosed in the notes only

Correct Answer:

Purchased supplies on account.
Paid accounts payable.
Issued a $1,000 short-term note payable for $970.
Amortized the discount of the short-term note payable.
A portion of long-term debt is due next year.
Declared cash dividends to stockholders.
Paid the cash dividend previously declared.
Received money from customers prior to delivery of the product to the customer.
Delivered products to a customer who previously paid for that product.
Collected sales tax on behalf of the state government.
Accrued payroll taxes that the firm has to pay to the federal government within three months.
Accrued a bonus amounting to 5% on reported income to the CEO.
In a lawsuit filed against the firm, counsel indicates that the potential $10,000 loss is remote.
In a lawsuit filed against the firm, counsel indicates that the potential $10,000 loss is reasonably possible.
In a lawsuit filed against the firm, counsel indicates that the potential $10,000 loss is highly probable.
Accrued warranty expense.
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