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Fundamental Accounting Principles

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Fundamental Accounting Principles

Of the following accounts, the one that normally has a credit balance is:

Cash.
Office Equipment.
Sales Salaries Payable.
Owner, Withdrawals.

If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is purchased for $137,000, the land should be recorded in the purchaser's books at:

$ 95,000.
$137,000.
$138,500.
$140,000.

Technology:

has replaced accounting.
has closely linked accounting with consulting, planning, and other financial services.
in accounting has replaced the need for decision makers.
in accounting is only available to large corporations.

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