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Midterm Review
Test Description: Fun...Fun...FUn...FUN>>>
Instructions: Answer all questions to get your test result.
1) The source document for a cash receipt transaction is a:
A
Memorandum
B
Receipt
C
Post-closing trial balance
D
Check stub
2) Recording business transactions in a journal is called:
A
Journalizing
B
Balancing
C
Analyzing transactions
D
Posting
3) A form on which a brief message is written describing a journal entry is called a/an:
A
Memorandum
B
Account
C
Ledger
D
Opening entry
4) An account recorded in the left account column of the general journal is called a/an:
A
Owner's Equity
B
Debit
C
Liability
D
Credit
5) A book or file containing a seperate page for each business account is called a/an:
A
Income statement
B
General Ledger
C
Journal
D
Memorandum
6) In the transaction, PAID CASH FOR RENT, the source document is a/an:
A
Invoice
B
Memorandum
C
Receipt
D
Check stub
7) In the transaction, PAID CASH FOR UTILITIES EXPENS, the source document is a/an:
A
Check Stub
B
Memorandum
C
Invoice
D
Receipt
8) A business paper from which information is obtained for a journal entry is called a/an:
A
Balance sheet
B
Memorandum
C
Source document
D
Account
9) The system of recording debit and credit parts of a transaction is known as:
A
The accounting equation
B
Post-closing trial balance
C
Double-entry accounting
D
The accounting cycle
10) In the transaction, PAID CASH TO THE OWNER FOR PERSONAL USE, the source document is a/an:
A
memorandum
B
cash register tape
C
check stub
D
receipt
*select an answer for all questions
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