Adjustments are certain expenses which can directly reduce your total taxable income. The adjusting entry to record interest that has accrued on a note payable to the bank will cause an immediate: After adjusting entries are made for the items listed above, Russell Company's net income would be: Briefly summarize the meaning of this term and how it relates to an entity's financial statements. c. debit Prepaid Insurance, $11,000; credit Insurance Expense, $11,000 a) Debiting Wage Expense for $640 and crediting Wages Payable for $640. increases the balance of an expense account, Prior to the adjusting process, accrued expenses have, been incurred but not paid and not recorded, not yet been recorded as expenses but have been paid, not earned but the cash has been received, income statement account and one balance sheet account, The term used to describe an expense that has not been paid and has not yet been recognized in the accounts by a routine entry is. = 15 ? a. Supplies d) Only if the accounting periods are equal in length. checks not accepted by the bank. Revenues and expenses B. Which of the following is NOT considered to be a symptom of reverse culture shock? 400 A) Supplies expense 400 Supplies 400 B) Depreciation expense 400 Accumulated depreciation 400 C) Wage expense 400 Cash 400 D) Insurance expense 400 Prepaid insurance. Which of the following is not part of the balance sheet? 1) Which of the following is the accounting principle that governs the timing of revenue recognition? Billing the patient for services and extending credit c. The use of outside collection services d. Bartering for services Click the card to flip Flashcards Learn Test Match Created by Nedina_Shavor Teacher (b) An expensive private jet that can be purchased from a local vendor. A. Adjusting journal entries are a feature of accrual accounting as a result of revenue recognition and matching principles. \end{array} Since December 31 fell on Tuesday, there was a liability to employees at December 31 for two day's pay. b) Liabilities -Depreciation for the month of March: $2,300. The monthly rent is $6,000. Current assets b. Which of the following is not considered a basic type of adjusting entry a An. The lease requires monthly rent of $550, with 4 months paid in advance. 1. Our LIMITER plug-in takes all the uncertainty out of limiting by analyzing your audio and making intelligent suggestions as to the best settings for your master. d) Expenses. Inform Mr. Brown that his account will go to a collection agency if it remains unpaid by the 25th. d. inventory, Which account would normally not require an adjusting entry? c) $0 An example of a contra-asset account is: Identify each of the following as either an asset, a liability, or equity: (a) Prepaid Rent, (b) Unearned Fees, (c) Building, (d ) Wages Payable, (e) Office Supplies. b) Daystar Company completes a job for a customer in May; payment will be received in June. b. debit Cash; credit Salaries Payable Whenever an individual stops drinking, the BAL will ________________. Chan, Which of the following transactions changes only the mix of assets and does not affect liabilities or stockholders' equity? C. Received $3,800 for fees earned. Which of the following may not be considered a "qualifying asset" under IAS 23? 1.1 Background of the Study. c. Expenses decrease stockholders' equity. 1. Which of the following entries causes an immediate decrease in assets and in profit? 1) Which of the following statements is not true regarding prepaid expenses? a) Liabilities b) Assets c) Revenues d) Owner Equity. Which of the following situations is not considered an adjustment? Owners' equity will be understated. d . After recording these adjustments, net income for March is: Get access to this video and our entire Q&A library, Adjusting Entries: Definition, Types & Examples. 1) During the last month of its fiscal year, Echo Lake Resort provided catering services for local business. Assets and Liabilities B. (a) A power. b) The entry to record depreciation expense. The balance in the Office Equipment account is $9,360; no change has occurred in the account during the year. the amount originally paid. a. Identify whether the following item would be classified on a balance sheet as a current liability, a long term-liability or something else: Salaries payable. C) The customer is the director of a nearby animal shelter. CHAPTER ONE. d) On January 1, Empire Company purchased delivery equipment with an estimated useful life of five years. c) It increases, Unearned revenue is what type of an account? [1562][1001]. d. a computer technician has installed the latest software updates, but you have not received an invoice or made payment, Which one of the accounts below would likely be included in an accrual adjusting entry? answer choices Debit unearned revenue; credit revenue Debit insurance expense; credit pre-paid insurance Debit cash; credit unearned revenue Debit wages expense; credit wages payable Question 6 120 seconds Q. c) Debit Accrued Interest Payable $6,300. The Americans with Disabilities Act of 1990, a civil rights law, prohibits employers from discriminating against employees with disabilities. d) $222,900. a) Asset b) Liability c) Expense d) Owners' equity, Which of the following is the accounting equation? Income statement B. The adjusting entry required on December 31 is Question 14 options: a) Are needed whenever revenue transactions affect more than one period. b) An understatement of assets, net income, and owners' equity. b. debit Insurance Expense, $14,000; credit Prepaid Insurance, $14,000 A) Whenever revenue is not received in cash. c. Prepaid expenses, land, and accounts receivable. d. Expenses are a negative factor in the computation of net income. 1) An adjusting entry involving recognition of accrued revenue is necessary at the end of March in which of the following situations? Liability c. Equity d. Revenue e. Expense, Identify the type of account for the following: Land a. Prepaid expenses. B) decreases net income and increases liabilities. Asset b. Which of the following is a typical example of a current liability? Employees earn a total of $12,800 per week. Decrease in an asset and decrease in a liability. Which ONE of the following items is NOT a type of stockholders' equity? User: 3/4 16/9 Weegy: 3/4 ? 1) Shop supplies are expensed when: d. debit Gym Memberships Expense; credit Unearned Gym Memberships, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Fundamentals of Financial Management, Concise Edition, Daniel F Viele, David H Marshall, Wayne W McManus. b) As an asset on the balance sheet. d. Inventory; Provision for Obsolescence. Explain. -Fees earned in March that had been collected in advance: $3,600. B. B. Assigning revenues to the periods in which they are earned. c. used C) trend projections. D) Expenses. b. Underrecording debt. The customer claims he can't pay today, but he hopes to be able to pay next month. 1) Prepaid expenses appear: b) $41,160. In fact, limiter faux pas are one of the easiest ways to undo a hard-earned mix. $700 = 45/20 a) Assets, expenses, and withdraws b) Assets, liabilities, and revenues c) Expense, assets, and capital d) Withdrawals, liabilities, and capital, Which one of the following represents the expanded basic accounting equation? It therefore provides a plausible reason as to why human trafficking charges are often dropped or why traffickers are often charged under related crimes, such as forcible confinement, extortion, etc. Which of the following expresses the key elements of the statement of owners' equity? a) Assets = Equities. The company should make an adjusting entry: Define debit and credit and explain how assets, liabilities, common stock, retained earnings, revenues, expenses, and dividends are affected (increased or decreased) by debits and credits. c. $6,800 No more trying to get the same "feel" from a piece of paper or feeler gauge. a. c) Results in financial statements that are less useful to decision makers because many details have been omitted. b. deferral c. debit Unearned Gym Memberships; credit Prepaid Gym Memberships Which of the following is most likely not considered an adjusting entry? d. market value. d) As an expense on the income statement. d) Debit Interest Expense $2,100 and credit Accrued Interest Payable $4,200. Net income for January will be overstated. to identify the kind of entry that would increase th, Which of the following types of accounts have a normal debit balance? 1) On December 31, Louis Jeweler's made an adjusting entry to record $4,200 accrued interest payable on its mortgage. Adjusting entries are necessary for the following items: a) To record unrecorded expenses. Unearned Rent 1,900 (1) A one-year bank loan of $720,000 at an annual interest rate of 6% had been obtained on December 1. "The first examination will be $40 or $50, depending on how long the visit is. d. Unearned Fees, Accrued revenues would appear on the balance sheet as b) Net income will be understated and total assets will be understated. b. a) $227,700. The fee for delivery is $500. Decrease in assets and reduction in net income. or in longer cases. d) Expenses are a negative factor in the computation of net income. a. debit Insurance Expense, $3,000; credit Prepaid Insurance, $3,000 The company's monthly rent is $700. c. $5,000 Duration Open ended subject to satisfactory performance and the availability of funds. Of the respondents, those who paid really high or really low prices for the ring were excluded, leaving a sample size of 33 respondents. c. debit Salaries Payable; credit Salaries Expense Increase in assets and increase in net income. See all questions asked by natashavale1025. $3,600 Is the gift you purchased for that special someone really appreciated? The monthly rent is $7,000. D. Geologists. The monthly rent is $7,000. This tool is intended to be used as a guide only. The adjusting entry necessary at the end of the fiscal period ending on Tuesday is Send Mr. Brown a friendly written reminder. Sweat gland b. Hairc. Why or why not? b. accrual a. Assets = Liabilities + Common Stock + Dividends - Revenue - Expenses b. Assets + liabilities = stockholders' equity b. Since December 31 fell on Tuesday, there was a liability to employees at December 31 for two day's pay amounting to $6,800. a) The entry to record depreciation. Contract level IICA-2. a) An entry to accrue unpaid expenses. The budget for the month was to sell 45 trucks at an average price of$9,500 each. A) Deferred credits B) Constructive obligations C) Equitable obligations D) Contingent liabilities, Which of the following doesn't correctly describe a journal entry which debits depreciation expense and credits accumulated depreciation? Also indicate whether the items in error will be overstated or understated. d. at least one income statement account and one balance sheet account, Prepaid expenses are eventually expected to become d) Net income for Perfect Painting for 2018 is overstated. a. debit Insurance Expense, $1,800; credit Prepaid Insurance, $1,800 Test Prep. Your aunt recently received the annual report for a company in which she has invested. 29. 1) Unearned revenue may also be called: Application period 02-Mar-2023 to 17-Mar-2023. 1) Which of the following is not a purpose of adjusting entries? Adjusting entries are the journal entries posted in the books of accounts post the trial balance is prepared but before the preparation of financial statements. a. deferral Contract type International ICA. b) An entry to convert an asset to a liability. b) At the end of January, Empire Company pays the custodian for January office cleaning services. A debit to a liability and a credit to cash. 5. ra - A kzs nyelvvltozattal kapcsolatos, Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Don Herrmann, J. David Spiceland, Wayne Thomas, Eric W. Noreen, Peter C. Brewer, Ray H Garrison. a. deferral Which of the following groups are not considered a specialist by AICPA Professional Standards: A. Appraisers. Adjusting entries are necessary for the following items: Which of the following is most likely not considered an adjusting entry? d) $900 is paid to an attorney for legal services rendered during the current year. b) An understatement of assets, net income, and owners' equity. She has also heard that certain terms have special meanings in accounting relative to everyday use. d) Daystar Company receives payment in May for work to be performed in June and July. d) Net income will be overstated and total assets will be overstated. E) running sum of forecast errors (RFSE). These adjustments are discussed below. Indicate also the type of financial statement. a) Affects only items reported in the income statement. C. Liabilities that are assumed when cash is also, Multiple Choice 1. d. liability, If there is a balance in the unearned subscriptions account after adjusting entries are made, it represents a(n) theater tickets sold for next month's performance. a. A_____is a collection problem that requires immediate action because this individual has a balance due and has moved without leaving a forwarding address. A) Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or oth. (b) The entry to record revenue earned but not yet received. b) At the end of January, Empire Company pays the custodian for January office cleaning services. Select one: a. increased satisfaction with the standard of living upon returning home (CORRECT ANSWER) b. decreased interest from co-workers in hearing about the repatriate's experiences d. $1,400, Accumulated Depreciation and Depreciation Expense are classified, respectively, as An adjusting entry to convert an asset to expense consists of: c) $235,600. d. $8,000, Which of the following is the proper adjusting entry, based on a prepaid insurance account balance before adjustment of $14,000 and unexpired insurance of $3,000, for the fiscal year ending on April 30? $3,900 d) Ordered. c) Record certain revenue and expenses that are not properly measured in the course of recording daily routine transactions. a) $44,200. 57. b) $113,620. b) Crediting Wage Expense for $640 and debiting Wages Payable for $640. The following information has been assembled in order to prepare the required adjusting entries at December 31: In order to be considered for the position, please attach the following: 1. On January 31, Ramona's Nursery paid the interest owed on a note payable for January. Unearned revenue. Owners' Equity, Assets c. Liability, Expenses d. Assets, Expenses, Which of the following is a definition of expenses that clearly represents an asset-liability approach? C. Assets - Liabilities - Dividends, Identify the type of account for the following: Equipment a. c. revenue c) Only if each accounting period covered is a full year. b. debit Prepaid Rent, $24,000; credit Rent Expense, $8,000 B) An entry to record revenue that has been earned but has not yet been billed to customers. What amount of interest expense has accrued on the bank loan? Statement of changes in owner equity C. Balance sheet 2. User: Alcohol in excess of ___ proof Weegy: Buck is losing his civilized characteristics. c) Prepaid expenses become expenses only as goods or services are used up. User: She worked really hard on the project. D) a) Materiality d. account basis, The cash basis of accounting records revenues and expenses when the cash is exchanged while the accrual basis of accounting commonly used. Consequently, it should not be used in patients at risk for aspiration (e.g., Gastroesophageal reflux disease [GERD], obesity, diabetes, etc.) The accrual of an electricity bill for electricity used but not yet paid b. C) Only to correct errors in the initial recording of business transactions. Change in accounts receivable. b) Correct errors made during the accounting period. 3. Decrease in liabilities and reduction in net income. Which one of the following is not considered a basic type of adjusting entry? c. optional under generally accepted accounting principles Definition of Accrual Adjusting Entries Accrual adjusting entries or simply accruals are one of three types of adjusting entries which are prepared at the end of an accounting period so that a company's financial statements will comply with the accrual method of accounting. (If you click "Add or remove columns," you will find that you can obtain comparisons of a number of key statistics for either the most recent year or quarter.) Assets are transferred from one corporation to another. c) Not to be calculated unless the exact life of an asset can be determined. Our experts can answer your tough homework and study questions. Assets C. Owner's equity D. Liabilities, Which one of the following disclosures is required by generally accepted accounting principles? b) Debit Interest Expense $2,100 and debit Accrued Interest Payable $4,200. Collection. Accounts Receivable; Bad Debt Expense. the amount expired. b) Only an estimate. b) Deferred revenue. b. Statement of changes. A debit to an expense and a credit to an asset account. 45, 2009). Increase an asset; increase revenue. d) Debit Rental Revenue $15,000 and credit Unearned Rental Revenue $15,000. b) Only an estimate. c) An overstatement of liabilities offset by an understatement of owners' equity. a) Assets of Perfect Painting are overstated at December 31, 2018. [ If you would like to come in, I would be happy to talk over the details and help with a payment plan that suits your budget." - is the best response. Increase in an asset and increase in a liability. It was most recently raised . d. matched, Which of the following is not a characteristic of the accrual basis of accounting? Property, Plant, and Equipment; Accumulated Depreciation. C) An entry to convert an asset to an expense. c. asset and one stockholders' equity account b) Treats as material only those items that are greater than 2% or 3% of net income. The accrued salaries were included in the first salary payment in November. To account for this decrease in usefulness, the cost of fixed assets is systematically allocated to expense through a process called b. only balance sheet accounts The first payment is due on July 15. What category does capital belong to? Are they quantitative or qualitative in nature? C) Revenues will be understated, but assets will be ov, Which of the following accounts has a normal debit balance? Then, identify whether the item increases, '+', or decr, An unearned revenue account is usually considered to be a(n) A) Liability B) Asset C) Revenue D) Expense. B. d) Net income. (2) The company's pays all employees up-to-date each Friday. During the current period 500 books were sold for $20,000, and this amount was credited to Unearned Rental Revenue. Beginning capital, capital contribution and withdrawals, and net income. Assets = liabilities + stockholders' equity c. Assets = liabilities d. Assets = liabilities + retained earnings, Which of the following is not a change in accounting estimate? c. dividend Depreciation expense- Accumulated Depreciation describes which of the following adjusted journal entry? a) Income. - Net income increases. Createyouraccount. Which of the following statements is not true? B) Because collecting the adjustment data requires time, the adjusting entries are often. All other trademarks and copyrights are the property of their respective owners. C) a. an increase in liabilities b. decrease in liabilities c. decrease in revenue d. increase in assets, Inventory held by a business is a(an) __________ and when sold becomes a(an) __________. By writing-down a fixed asset's depreciable cost now, there is less depreciation expense to match against future revenues. 31,2018$85,0002018700,000Dec. D) decreases owner's equity and assets. As with the other things we are calling a mental illness this problem needs to interfere with your ability to work or go to school . a. an accrued asset c. Intangibles; Accumulated Amortization. b. The accrual of an electricity bill for electricity used but not yet paid The recognition of depreciation expense for the period The recognition of the used and unused portions of a prepaid rent The entry to record the collection of interest receivable Expert Solution 1) Videobusters, Inc. offered books of video rental coupons to its patrons at $40 per book. the amount of the trial balance. Over the phone, a new customer thinks her dog is pregnant and asks the veterinary receptionist what the total fee will be for obstetric care. We level all printers as if everything is properly assembled, tightened, and adjusted. c. debit Rent Expense, $24,000; credit Prepaid Rent, $8,000 Accounts Receivable b. debit Stockholders' Equity; credit Supplies The adjusting entry to record the depreciation of a building for the fiscal period is A. $12,000 An entry to accrue uncollected revenueC. 1) In which of the following situations would the largest amount be recorded as an expense of the current year? ANSWER Correct Option is Option B. Asset b. b. needed to bring accounts up to date and match revenue and expense The following information has been assembled in order to prepare the required adjusting entries at December 31: The adjustment for depreciation of $3,545 was journalized as debit to Depreciation Expense for $3,454 and a credit to Accumulated Depreciation of $3,545. c) Assets = Liabilities + Paid-in Capital + Retained Earnings. This problem has been solved! \\ a. Proof of Bachelor's Degree in Counseling, Psychology, or related field. a. prepaid Depreciation on eligible infrastructure assets need not be recorded if the assets are being maintained at or abo, According to SFAC No. d) Crediting Wage Expense for $4,480 and debiting Wages Payable for $4,480. C) Office Furniture Owner withdrawals Unearned Revenu. c) $38,000. The customer is unemployed and homeless. A. Updating liability and asset accounts to their proper balances. 2.4 - Life Insurance Policy Options and Riders, Fundamentals of Financial Management, Concise Edition, Daniel F Viele, David H Marshall, Wayne W McManus, Principles of Managerial Finance, Global Edition, 1st Semester Final Review- Principles of Busi. Which is the best response? D) An entry to convert an asset to a liability. She seems nervous about it. Liability, Asset b. d) Update the owners' equity account for the changes in owners' equity that had been recorded in revenue and expense accounts throughout the period. 3. Assets = Revenue + Expenses - Liabilities. January 31 falls on a Tuesday; salaries are paid on Friday of each week. c. The adjustment for prepaid insurance was omitted. c) Net income for Perfect Painting for 2018 is understated. The effect of this error is: 1) Unearned revenue is: Adjusting entries always affect at least one revenue or expense account and one asset or liability account. a. failure to adjust Unearned Revenue to recognize revenue earned b. failure to record depreciation for the year c. failure to accrue interest payable d, Which of the following statements best describes tax results to a shareholder in a section 351 transaction when liabilities on property transferred to the corporation are assumed by the corporation? providing equipment, services or support. On January 10, the mortgage payment was made. 59) Which of the following is not a characteristic of trend projections? c. Salaries Payable b. an accrued liability (5) All fees totaling $19,800 were earned during the month for clients who had paid in advance. Expert Answer. d) Daystar Company receives payment in May for work to be performed in June and July. c. revenue, asset (5) Fees of $9,800 were earned during the month for clients who had paid in advance. 6 2/3 Which of the following accounts would likely be included in an accrual adjusting entry? a. Revenues B. d) Assets = Liabilities + Paid-in Capital + Reven. a) Increase by $9,800. View the full answer a. revenues and expenses are reported in the period in which cash is received or paid b. revenues are reported on the income statement in the period in which they are earned c. accrual basis of accounting supports the matching concept 1) The accountant for Perfect Painting forgot the following two adjustments at the end of 2018: Liabilities, expenses, and assets. a) Revenues, Expenses, and Capital b) Revenues, Expenses, and Withdrawals c) Assets, Liabilities, and Capital d) Assets, Liabilities, and Withdrawals. c) Daystar Company is paid on May 25 for work done in the first two weeks of May. A) Equity. A. expenses and liabilities B. expenses and revenues C. revenues and liabilities D. expenses and assets, Which one of the following groups of accounts contains only assets? B) Whenever expenses are not paid in cash. Write offs. a. If the December 31 adjusting entry for the interest accrual is not prepared, by how much will income before income taxes be over- or understated in 2018 and 2019 . If the beginning balance of the Accumulated DepreciationEquipment account is $10,000 and an adjusting journal entry is recorded for depreciation on the equipment for $2,500, the balance of the accumulated depreciation account after the entry is recorded will be, If an entry to adjust depreciation is not recorded at the end of the period, Depreciation Expense on the income statement will be, If the following adjusting entry is omitted, what effect will it have on the financial statements? d) In the period with the lower earnings. a. debit Depreciation Expense; credit Building. -Supplies used in March: $300. study, we stated that the presence of shock was evaluated " when the blood samples were obtained for culture (early shock) " [2, p. 194], which means . d) The entry to pay outstanding bills. A. 1) Which of the following is considered an adjusting entry? a) Before financial statements and after a trial balance has been prepared. The central theme of 2022 was the U.S. government's deploying of its sanctions, AML . 1) On the adjusted trial balance, retained earnings is: 1) The purpose of adjusting entries is to: b) Midwood Consultants made payment in January for office rent for the first three months of the year. Echo Lake Resort has not yet received payment from the local business. Rent expense amount b. a. - Stockholders' equity is not affected. b. accrual finding a different way to do something. b. purchased b) An entry to convert an asset to a liability. a. expenses when their future economic value expires or is used up 28. Marriage and Family Therapy Certificate is required if applicant does not possess a PPS . a) Expenses increase stockholders' equity. b. D. Revenue, liabilities, and capital. A. asset B. contra asset C. liability D. stockholder's equity E. contra stockholder's equity F. revenue, or expense, Which of the following is also referred to as debt? d. revenues when the liability is no longer owed, Which of the following is considered to be unearned revenue? d. debit Dividends, $12,000; credit Cash, $12,000, The difference between the balance of a fixed asset account and the related accumulated depreciation account is termed d. records revenues and expenses when the company needs to apply for a loan, By matching revenue earned during the accounting period to related incurred expenses A) The United Shipping Co. borrowed $25,000 at 12% interest on March 1, 2018. d. debit Insurance Expense, $11,000; credit Prepaid Insurance, $11,000, The entry to adjust for the cost of supplies used during the accounting period is Your brickwall limiter settings will make or break your master. b. deferral basis Asset, Liability c. Liability, Liability d. Asset, Asset, Which of the following statements is true concerning all types of tax-free corporate reorganizations? Debit Depreciation Expense $578 and credit Automobile $578. $3,200 B. Account adjustments, also known as adjusting entries, are entries that are made in the general journal at the end of an accounting period to bring account balances up-to-date. Change in accounts payable. The following table shows the undergraduate grading system used at McMaster University with the equivalent 4.0 scale. Payables a. First created in 1917 when the U.S. was entering World War I, the debt ceiling has been raised by Congress (and occasionally the president, when authorized to do so by Congress) dozens of times since then. Go to the FASB website and access the FASB Concepts Statements and respond to the following items. a . In payment, Esquire agreed to accept a 6%6 \%6% note requiring the payment of interest and principal on March 31,2019 . Following the scary situation, the Blink-182 member chose to not fly again and traveled only by car, boat and train. a. debit Unearned Gym Memberships; credit Gym Memberships Revenue For the most part, is XOM's P/E ratio above or below that of its peers? Academic Standings and CGPAs from previous terms will not be considered or adjusted. A change from expensing certain costs to capitalizing these costs du. Asset b. Weegy: "The total charge will depend on how many visits you make and how many tests are necessary, but the total fee from the beginning of care until the last visit is usually around $200. On June 30, 2018, the Esquire Company sold some merchandise to a customer for $30,000\$ 30,000$30,000. c. accrual Depreciation Expense. The power of the exchange rate policy under the structural Adjustment programme are to discourage imports and promote agric a. asset b. liability c. equity, Which of the following uncorrected errors would result in both assets and net income being overstated? b. d) The entry to convert liabilities to revenue. Adjusting entry for accrued Q: Adjusting entries that need to be made in order to comply with accrual accounting concepts normally A: Adjusting entries are made by the management to maintain the accrual basis accounting system.
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