The Correct Adjusting Entry for Accrued and Unpaid Employee Salaries

question 68

Multiple Choice

The correct adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31 is:

• A)debit Salary Expense,$9,000;credit Cash,$9,000
• B)debit Salary Expense,$9,000;credit Fees Earned,$9,000
• C)debit Salary Expense,$9,000;credit Prepaid Salary,$9,000
• D)debit Salary Expense,$9,000;credit Salaries Payable,$9,000
• E)debit Salaries Payable,$9,000;credit Salary Expense $9,000

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Definitions:

Planned Change Process

A deliberately structured approach to transition individuals, teams, or organizations from a current state to a desired future state.

Unfreezing

The initial phase of change where previous behaviors, norms, or attitudes are questioned and destabilized to facilitate change.

Changing

The phase of Lewin’s planned change process where a planned change actually takes place.

Improvising

The act of spontaneously creating or performing something without prior planning, often in response to unforeseen circumstances.