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Match the Accounting Principle or Assumption That Is Most Applicable

Question 35

Matching

Match the accounting principle or assumption that is most applicable to each of the following.Each term should be used only once.

Premises:
Team Shirts reports amounts earned even though cash has not yet been collected.
Team Shirts reports the amounts on its financial statements in dollars.
The expenses incurred by Team Shirts in March were subtracted from March revenues to calculate the profit for March.
Tom has plans to run Team Shirts indefinitely.
Team Shirts reports assets valued at the original transaction price.
Responses:
going-concern assumption
revenue-recognition principle
matching principle
historical-cost principle
monetary-unit assumption

Correct Answer:

Team Shirts reports amounts earned even though cash has not yet been collected.
Team Shirts reports the amounts on its financial statements in dollars.
The expenses incurred by Team Shirts in March were subtracted from March revenues to calculate the profit for March.
Tom has plans to run Team Shirts indefinitely.
Team Shirts reports assets valued at the original transaction price.
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