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Accounting Principles Practice Questions — Set 6

10 free Accounting Principles reviewer questions with answers and explanations. Pindutin ang sagot mo para makita agad kung tama — kasama na ang paliwanag. Set 6 of 10.

51

Which account is used to record revenue earned but not yet collected?

52

A subscription company receives ₱360,000 on January 1 for 12 months of service. What is June 30 revenue?

53

What principle prevents recognizing revenue too early?

54

Salaries for December paid in January should be recorded in:

55

Which violates the matching principle?

56

Under FIFO, which inventory costs are assigned to Cost of Goods Sold?

57

During inflation, which method results in the lowest net income?

58

A company has beginning inventory of 100 units at ₱50, purchases 200 units at ₱60, and sells 150 units. What is FIFO COGS?

59

Which inventory method is required under Philippine Financial Reporting Standards?

60

Weighted average cost is calculated by: