FSA Credit/Debit

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I came across 2 questions from the QBank with answers that used terminalogy of credit/debit with somewhat conflicting uses; if anyone can elaborate
A firm is purchasing equipment for its operations. The equipment has a useful life of 7 years. On the firm’s financial statements the equipment should be recorded as a:
A) credit to property, plant and equipment and a debit to cash.
B) debit to property, plant and equipment and a credit to cash.
C) debit to property, plant and equipment and a credit to depreciation expense.
D) debit to property, plant and equipment and a credit to stockholder’s equity.
Your answer: A was incorrect. The correct answer was B) debit to property, plant and equipment and a credit to cash.
The firm should record a debit to property, plant, and equipment, and a credit to cash for the purchase of the equipment. Depreciation is expensed after the asset is in use.
When a bond matures, the accounting entry is a debit to:
A) long-term liability and a credit to cash.
B) cash and a credit to long-term liability.
C) expense and a credit to long-term liability.
D) long-term liability and a credit to expense.
Your answer: A was correct!
At the time of maturity a bond will generate an entry to decrease (credit) cash and decrease (debit) long-term liability. This transaction makes the market value of the bond equal to its book value.
 
It seems to be using credit as in increase to liability but a decrease to asset
and debit as a decrease to to liability and an increase to asset.
Does this make sense?
TIA
 
zoser55 Wrote:
——————————————————-
> It seems to be using credit as in increase to
> liability but a decrease to asset
> and debit as a decrease to to liability and an
> increase to asset.
>
> Does this make sense?
>
> TIA
Yes, it does. For balance sheet items: Assets have a debit balance, thus, you increase assets by debit, and decrease by credit; Liabilities and Owner’s Equity items have a credit balance, thus you increase them by crediting and decrease by debiting.
Total Assets (debit balance) = Liabilities (credit balance) + Owners’ Equity (credit balance).
 
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