The Journal Entry to Record the Payment of Salaries Should

question 64

Multiple Choice

The journal entry to record the payment of salaries should include

• A) a debit to Salaries Expense and a credit to Cash.
• B) a debit to Capital and a credit to Cash.
• C) a debit to Cash and a credit to Salaries Expense.
• D) a debit to Salaries Expense and a credit to Accounts Payable.

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Definitions:

Total Row

A row at the end of a table or spreadsheet that automatically calculates and displays the sum, average, count, or other aggregate functions of numerical data in the table.

Sum Button

A tool typically found in spreadsheet software that automatically calculates the total of selected numbers or cells.

Secondary Key

A field in a database that is used for searching and retrieving records, not the primary means of record identification.

Primary Key

A unique identifier for each row in a database table, ensuring data integrity.