[Earla Riopel (NYCARE)]

I have heard a few having issues on this topic, including myself.

I was trying to add this to another thread, but for some reason, it didn’t upload properly. So hopefully this time, the placement of the items are a little better too.

In my past exams, I have seen JEs in the following formats:

1) Two/Three/Four – columns DR/CR schedule worksheet:
Dr. Cash or AR—– $100,000
—– Cr. Professional Services Revenue—– $100,000

Dr. Cash or AR—– $100,000
Cr. Professional Services Revenue—– $100,000

Dr. Cash or AR—– $100,000—– Blank
—– Cr. Professional Services Revenue—– Blank $100,000

Dr. Cash or AR—– $100,000—– 0
—– Cr. Professional Services Revenue—– 0 $100,000

or

2) One-column DR/CR schedule worksheet:

Cash or AR—– $100,000
Professional Services Revenue ($100,000)

or
Cash or AR—– $100,000
Professional Services Revenue -$100,000

And to avoid further confusion between SIMs JEs reviews app vs. SIMs JEs actual exams, I am going to follow what Jeff has posted here, with reply from AICPA:

https://www.another71.com/cpa-exam-forum/topic/simulations-leave-blank-vs-putting-a-zero/

https://www.another71.com/cpa-exam-forum/topic/blank-or-0/