Which of the following is NOT an asset account:

A. Buildings
B. Services Revenue
C. Land
D. Equipment
E. Cash


Answer: B

Business

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According to a summary of the payroll of Scotland Company, $450,000 was subject to the 6.0% social security taxand $500,000 was subject to the 1.5% Medicare tax. Federal income tax withheld was $98,000 . Also, $15,000 wassubject to state (4.2%) and federal (0.8%) unemployment taxes. The journal entry to record accrued salarieswould include a

a. debit to Salaries Payable of $313,000 b. credit to Salaries Payable of $364,500 c. debit to Salaries Expense of $364,500 d. credit to Salaries Expense of $313,000

Business

What type of cost exhibits the behavior shown below?Manufacturing Volume (Units) Total Cost Cost Per Unit 50,000  $150,000  $3.00  80,000   150,000   1.88 

A. Variable cost. B. Mixed cost. C. Semivariable cost. D. Fixed cost. E. Step-variable cost.

Business

Which of the following is not considered a selling expense?

a. Cost of goods sold b. Sales salaries expense c. Freight-out expense d. Insurance on the sales office

Business

Beck rights allow union workers to pay only that portion of union dues that goes to:

A. Contract negotiations and administration B. Union organizing and advertising C. Political lobbying D. Union education campaigns

Business