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小果子 发表于 2008-4-27 21:30

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<p>A company issued one million ordinary $1 shares at a premium of 50c per share. The proceeds were correctly<br/>recorded in the cash book, but were incorrectly credited to the sales account.<br/>Which of the following journal entries will correct the error?<br/>Debit Credit<br/>$ $<br/>A Sales 1,500,000<br/>Share capital 1,000,000<br/>Share premium 500,000<br/>B Share capital 1,000,000<br/>Share premium 500,000<br/>Sales 1, 500,000<br/>C Sales 1,500,000<br/>Share capital 1,500,000<br/>D Share capital 1,500,000<br/>Sales 1,500,000</p><p>&nbsp;</p><p>A</p>

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