CFA Level 1 Exam

3959 Questions

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Question No. 1

Sparten, Inc., a plumbing contractor, received a check for $3,000 on June 29 for services to be performed in

the following fiscal month. During the July accounting period, Sparten completed all but $500 of the job. What adjusting entry needs to be made at the end of July?
Choose the correct option from the given list.
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