Use the Information Below to Answer the Following Questions:
a $\quad$

question 43

Multiple Choice

Use the information below to answer the following questions:
A consultant performs accounting services for a client on 30 June 2012 and bills the client $350, to be paid within 60 days. Payment is duly made on 29 August 2012. Accrual accounting is used by both parties.
-What is the journal entry made by the consultant on 30 June 2012?

• A) DR Service revenue \(\quad\)\(\quad\)\(\quad\) CR Accounts payable
• B) DR Accounts receivable\(\quad\)\(\quad\)CR Cash
• C) DR Accounts receivable\(\quad\)\(\quad\)CR Service revenue
• D) DR Cash\(\quad\)\(\quad\)\(\quad\)\(\quad\)\(\quad\)\(\quad\)\(\quad\)CR Service revenue

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Definitions:

Command Button

A button in a graphical user interface that, when clicked, sends a command to the software to perform a specific task.

Event

An action or occurrence recognized by software that may trigger a response, such as a button click or a page load.

On Current

Event triggered when the focus is moved to a record on a form in Access.

Records

Structured data entries within a database table, each typically representing a single entity or object.