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Joshua is the junior accountant of a construction company. He pays rent for its office building for the month of January. He credits the bank account and debits the rent account. What will be the change in the balance sheet on account of this transaction? A. total current liabilities increase
B. total current assets decrease
C. total fixed assets increase
D. long term liabilities decrease
E. total current liabilities decrease

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Answer:

Hi!

The correct answer is E. total current liabilities decrease.

When Joshua credits the bank account and debits the rent account, it means that the company paid rent for its office building. Rent is considered an expense and is recorded as a debit to the rent account. At the same time, the bank account is credited, which means that money has been paid out of the account. This transaction will result in a decrease in the company's total current liabilities because rent is considered a current liability. Current liabilities are debts that are due within a year or less. By paying the rent for January, the company has reduced its current liabilities, resulting in a decrease in the total amount of money owed by the company in the short term.

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