A Business Pays Each of Its Two Office Employees Each

question 180

Multiple Choice

A business pays each of its two office employees each Friday at the rate of $60 per day for a five-day week that begins on Monday. If the accounting period ends on Tuesday and the employees worked on both Monday and Tuesday, the adjusting entry to record the salaries earned but unpaid is

• A) Debit Unpaid Salaries $120 and credit Salaries Payable $120
• B) Debit Salaries Payable $240 and credit Office Salaries Expense $240
• C) Debit Office Salaries Expense $120 and credit Salaries Payable $120
• D) Debit Office Salaries Expense $240 and credit Salaries Payable $240
• E) Debit Salaries Expense $240 and credit Cash $240

---

Definitions:

Moral Reasoning

The process by which individuals make decisions about what is right and wrong, often reflecting their values and ethical principles.

Kohlberg's Theory

A theory of moral development proposing that the process follows a series of stages, from basic obedience to complex principles of justice and human rights.

Cognitive Development

The process by which a person perceives, thinks, and gains understanding of their world through the interaction and influence of genetic and learned factors.

Piaget's Theory

A comprehensive theory developed by Jean Piaget that explains the stages of cognitive development in children, focusing on how they acquire, construct, and use knowledge.