Free Microsoft Dynamics MB-310 Actual Exam Questions - Question 10 Discussion

C/D? Use tax usually for purchases, sales tax for sales, depends on context.

C/D? I’d go with C since use tax payable is specifically for taxes the company owes on purchases where sales tax wasn’t collected, which fits a subsidiary handling its own tax liabilities. D could also work if we’re focusing on the sales side, but the question seems to lean toward purchase-related tax postings. A and E don’t seem relevant here since they deal with receivables and discounts, which aren’t typical for posting groups in this scenario. B is more about the expense side rather than the payable, so C feels like a cleaner fit.

It’s B for me. Use tax expense fits when the subsidiary has to account for taxes on items they bought without paying sales tax initially. This is separate from sales tax payable, which deals with taxes collected from customers. Since the question is about configuring posting groups for the subsidiary, focusing on their own tax expenses makes sense here. The other options are more about sales side or discounts, which don’t directly relate to the subsidiary’s internal tax postings.

D imo, it covers taxes the subsidiary owes on sales, matching posting groups well.

It’s C for me. Since we’re dealing with a subsidiary, use tax payable is likely the right field because it reflects the tax the company owes on purchases that didn’t have sales tax collected upfront. It’s more about tracking liabilities correctly rather than just what’s receivable or collected. Options A and D focus on sales tax, but here the emphasis should be on taxes payable related to usage or purchases, which fits C better.

Option A makes more sense since sales tax receivable shows amounts you expect to collect, which fits a subsidiary’s posting group better than payable accounts.

D, sales tax payable fits best for posting groups here.