| A | B |
|---|
| supplies--Office and Supplies Expense--Office | The two accounts used to adjust the Office Supplies account are: |
| at the beginning of a fiscal period | The Merchandise Inventory amount in a work sheet's Trial Balance Debit column represents the merchandise inventory: |
| merchandise Inventory and Income Summary | The two accounts used to adjust the Merchandise Inventory account are: |
| decrease in Merchandise Inventory | The Income Summary account in a work sheet's Adjustments Debit column represents the: |
| increase in Merchandise Inventory | The Income summary amount in a work sheet's Adjustments Credit column represents the: |
| available during a fiscal period | The supplies--Office amount in a work sheet's Trial Balance Debit Column represents the value of supplies: |
| matching expense with revenue | Recording expenses in the accounting period in which the expense contribute to earning revenue is an application of the accounting concept: |
| an expense | The portion of the insurance premiums that has expired during a fiscal period is acladdified as: |
| prepaid Insurance and Insurance Expense | The two accounts used to adjust the Perpaid Insurance account are: |
