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Old 06-24-2007, 07:43 PM
mstcrow5429 mstcrow5429 is offline
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Join Date: Apr 2007
Location: Nashua, NH
Posts: 171
Default Principles of Accounting, Part 4, Question 45

The question is "An asset that cost $40,000, has accumulated depreciation of $30,000 and is sold for $12,000. What is the entry for the cash account? (dr or cr , Amount)"

The answer given is "DR, $12,000." I'm puzzled as to why this is a debit and not a credit. If you sell something for $12,000, doesn't that increase, not decrease, the cash account?
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Excelsior, BS Finance, pursuing degree

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CLEP: Hum. (67), Hist. of U.S. I (74), Hist. of U.S. II (71), Intro. Psych. (69), Intro. Soc. (72), Soc. Sci. and Hist. (74), Western Civ I (72), Western Civ II (70), Am. Lit. (60), Intro. to Educ. Psych. (62), P. of Management (74), P. of Market. (74), Intro. Bus. Law (67), P. of Accounting (60), AmGov (68)
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