ABC Grocers Uses a Separate Checking Account to Pay Their

question 76

Multiple Choice

ABC Grocers uses a separate checking account to pay their employees. The gross pay for the period was $850. However, after deductions were taken out, the net pay for the period was $790. The journal entry to record the issuance of payroll checks to their employees would include:

• A)a credit to Salaries Payable for $850
• B)a debit to Salaries Payable for $790
• C)a debit to Salaries Payable for $850
• D)a debit to Salaries Expense for $790

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Definitions:

Operator

An individual or entity responsible for controlling machinery or systems, often within industrial or telecommunications settings.

Philip Crosby

An influential quality management expert best known for his philosophy that organizations should aim for "zero defects" to improve quality.

Quality Loss Function (QLF)

A mathematical function that identifies all costs connected with poor quality and shows how these costs increase as product quality moves from what the customer wants.

Costs of Quality

The expenses associated with preventing, detecting, and correcting defective work, categorised into prevention costs, appraisal costs, and failure costs.