The Adjusting Entry to Record the Salaries Earned Due to Employees

question 70

Multiple Choice

The adjusting entry to record the salaries earned due to employees for services provided but unpaid at the end of the accounting period affects the accounts in which of the following ways?

• A) Debit Salaries Expense and credit Salaries Payable.
• B) Debit Salaries Payable and credit Salaries Expense.
• C) Debit Cash and credit Salaries Expense.
• D) Debit Accrued Salaries and credit Salaries Payable.
• E) Debit Salaries Expense and credit Cash.

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Definitions:

Ladder Program

A graphical programming language resembling a ladder used for programming PLCs, where the vertical lines represent the power supply and each rung represents a rule executed by the PLC.

Total Memory

The aggregate amount of digital storage capacity available in a computer system or device, encompassing RAM, ROM, and any other data storage types.

PLC System

A Programmable Logic Controller system, which is a digital computer used for automation of industrial processes, such as control of machinery or factory assembly lines.

User Program

A sequence of instructions created by an end-user or developer, intended to be executed by a computer or another digital machine to perform specific tasks or solve problems.