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A Company Forgot to Record Four Adjustments During 2012

Question 50

Multiple Choice

A company forgot to record four adjustments during 2012. Which one of the following omissions of adjustments will understate income?


A) Unearned revenue is not reduced for the portion that has been earned
B) Interest on money borrowed has not yet been recorded.
C) Prepaid insurance is not reduced for the portion of the policy that has expired during the period.
D) Income taxes owed but not yet paid are ignored.

Correct Answer:

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