Name:     ID: 
 
    Email: 

Omitting Adjusting Entries

True/False
Indicate whether the sentence or statement is true or false.
 

 1. 

If the adjustment for accrued salaries at the end of the period is inadvertently omitted, both liabilities and owner's equity will be overstated for the period.
 

 2. 

If the adjustment to recognize expired insurance at the end of the period is inadvertently omitted, the assets at the end of the period will be understated.
 

 3. 

If the adjustment of the Unearned Rent account at the end of the period to recognize the amount of rent earned is inadvertently omitted, the net income for the period will be overstated.
 

 4. 

If the adjustment for depreciation for the year is inadvertently omitted, the assets on the balance sheet at the end of the period will be understated.
 

Multiple Choice
Identify the letter of the choice that best completes the statement or answers the question.
 

 5. 

At the end of the fiscal year, the usual adjusting entry to prepaid insurance to record expired insurance was omitted.  Which of the following statements is true?
a.
total assets at the end of the year will be understated.
b.
stockholders' equity at the end of the year will be understated.
c.
net income for the year will be overstated.
d.
insurance Expense will be overstated.
 



 
Submit          Reset Help