GB 518 RANK Extraordinary Life/gb518rank.com GB 518 RANK Extraordinary Life/gb518rank.com | Page 20

Recognize debts paid during the period Correct errors
Question 17. Question: Which of the following statements is incorrect?
An income statement reports revenues earned less expenses incurred
An unadjusted trial balance shows the account balances after they have been revised to reflect the effects of end-of-period adjustments
Interim financial reports can be based on one-month or three-month accounting periods
Property, plant and equipment are referred to as plant assets
Question 18. Question: On January 1 a company purchased a five-year insurance policy for $ 1,800 with coverage starting immediately. If the purchase was recorded in the Prepaid Insurance account and the company records adjustments only at year-end, the adjusting entry at the end of the first year is:
Debit Prepaid Insurance, $ 1,800; credit
Cash, $ 1,800
Debit Prepaid Insurance, $ 1,440; credit Insurance Expense, $ 1,440
Debit Prepaid Insurance, $ 360; credit Insurance Expense, $ 360

Recognize debts paid during the period Correct errors

Question 17. Question: Which of the following statements is incorrect?

An income statement reports revenues earned less expenses incurred

An unadjusted trial balance shows the account balances after they have been revised to reflect the effects of end-of-period adjustments

Interim financial reports can be based on one-month or three-month accounting periods

Property, plant and equipment are referred to as plant assets

Question 18. Question: On January 1 a company purchased a five-year insurance policy for $ 1,800 with coverage starting immediately. If the purchase was recorded in the Prepaid Insurance account and the company records adjustments only at year-end, the adjusting entry at the end of the first year is:

Debit Prepaid Insurance, $ 1,800; credit

Cash, $ 1,800

Debit Prepaid Insurance, $ 1,440; credit Insurance Expense, $ 1,440

Debit Prepaid Insurance, $ 360; credit Insurance Expense, $ 360