The CPA firm found that net income had been overstated. Which of the following errors could be the cause?
A、Failure to covert unexpired insurance to insurance expense.
B、No entry made to record purchase of land for cash on the last day of the year.
C、Failure to record payment of an account payable on the last day of the year.
D、Failure to make an adjusting entry to record revenue that had been earned but not yet billed to customers.
A、Failure to covert unexpired insurance to insurance expense.
B、No entry made to record purchase of land for cash on the last day of the year.
C、Failure to record payment of an account payable on the last day of the year.
D、Failure to make an adjusting entry to record revenue that had been earned but not yet billed to customers.
基础会计（全英）
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21