Which of the following entries would be made because of the matching principle?
A) $$\begin{array} { | c | r | r | }
\hline \text { Salaries Expense } & 1,000 & \
\hline \text { Service Revenue } & & 1,000 \
\hline
\end{array}$$
B) $$\begin{array} { | c | r | r | }
\hline \text { Cash } & 1,000 & \
\hline \text { Salaries Expense } & & 1,000 \
\hline
\end{array}$$
C) $$\begin{array} { | c | r | r | }
\hline \text { Salaries Expense } & 1,000 & \
\hline \text { Salaries Payable } & & 1,000 \
\hline
\end{array}$$
D) $$\begin{array} { | c | r | r | }
\hline \text { Cash } & 1,000 & \
\hline \text { Unearned Revenue } & & 1,000 \
\hline
\end{array}$$

Question

Which of the following entries would be made because of the matching principle?
A) $$\begin{array} { | c | r | r | } 
\hline \text { Salaries Expense } & 1,000 & \
\hline \text { Service Revenue } & & 1,000 \
\hline
\end{array}$$
B) $$\begin{array} { | c | r | r | } 
\hline \text { Cash } & 1,000 & \
\hline \text { Salaries Expense } & & 1,000 \
\hline
\end{array}$$
C) $$\begin{array} { | c | r | r | } 
\hline \text { Salaries Expense } & 1,000 & \
\hline \text { Salaries Payable } & & 1,000 \
\hline
\end{array}$$
D) $$\begin{array} { | c | r | r | } 
\hline \text { Cash } & 1,000 & \
\hline \text { Unearned Revenue } & & 1,000 \
\hline
\end{array}$$

Quizplus · Accepted Answer

The matching principle requires that expenses be recorded in the same period as the revenues they help generate. Entry C records salaries expense and the corresponding liability (salaries payable), aligning the expense with the period in which the related work was performed.

Which of the Following Entries Would Be Made Because of the Matching