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Accounting Interview Questions and Answers

Question - Why some asset accounts have a credit balance?

Answer -

Some asset accounts have a credit balance due to:

  • Receiving and posting an amount that was higher than the recorded receivable.
  • Expenses occurred faster than the agreed-upon prepayments.
  • An error caused by posting an amount to a wrong account.
  • The number of checks written exceeded the positive amount in the Cash account.
  • Continuing to amortize or depreciate an asset after its balance has reached zero.

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