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1. Closing entries are made in order to terminate the business as an operating e

ID: 2341668 • Letter: 1

Question

1.

Closing entries are made

in order to terminate the business as an operating entity.

so that all assets, liabilities, and stock holder's equity accounts will have zero balances when the next accounting period starts.

in order to transfer net income (or loss) and dividends to the retained earnings account.

so that financial statements can be prepared.

2.

Gross profit for a merchandiser is net sales minus

operating expenses.

cost of goods sold.

cost of goods available for sale.

sales discounts.

3.

Crain Department Store uses a perpetual inventory system. At year-end, the balance in the Merchandise inventory account is $1,500,000. Assuming that the inventory records have been maintained properly, a year-end physical inventory

probably will indicate more than $1,500,000 in merchandise on hand.

is required to determine the cost of goods sold for the period.

is unnecessary.

probably will indicate less than $1,500,000 in merchandise on hand.

A.

in order to terminate the business as an operating entity.

B.

so that all assets, liabilities, and stock holder's equity accounts will have zero balances when the next accounting period starts.

C.

in order to transfer net income (or loss) and dividends to the retained earnings account.

D.

so that financial statements can be prepared.

Explanation / Answer

1.

Answer C. Clsoing entries are made in order to transfer net income (or loss) and dividends to the retained earnings account.

2.

Answer B. Gross profit = Net sales minus cost of goods sold.

3.

Answer D. probably will indicate less than $1,500,000 in merchandise on hand.