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NEW QUESTION: 1
Sparten, Inc., a plumbing contractor, received a check for $3,000 on June 29 for services to be performed in the following fiscal month. During the July accounting period, Sparten completed all but $500 of the job.
What adjusting entry needs to be made at the end of July?
A. decrease accounts receivable and increase revenue for $2,500
B. increase cash and revenue for $3,000
C. increase Unearned revenue and decrease cash for $500
D. debit Unearned Revenue and credit Revenue for $2,500
Answer: D
Explanation:
Explanation/Reference:
Explanation:
When the check for was received on June 30, a liability was established for $3,000 because revenue could not be recognized until it was earned. During July, $2,500 of revenue was earned and should be recognized, along with a reduction (debit) to the Unearned Revenue account.

NEW QUESTION: 2
A new startup company is growing and wants to deploy a human resources management system on a private cloud that is only accessible to the human resources department. Which of the following is the BEST method of access control?
A. Discretionary access control
B. Non-discretionary access control
C. Comprehensive access control
D. Mandatory access control
Answer: A