Accounting TEKS Test Review Question Preview (ID: 16913)


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The side of the account that is increased is called
a) Normal balance
b) Chart of Accounts
c) Credit
d) Debit

A balance sheet has these sections
a) Owner’s Equity, Capital and Drawing
b) Assets, Liabilities, and Owner’s Equity
c) Revenue, Expenses, and Net Income
d) Trial Balance, Adjustments and Income Statement

Account used to summarize the owner’s equity in the business
a) Asset
b) Captial
c) Liability
d) Transaction

A business activity that changes assets, liabilities, or owner’s equity
a) Asset
b) Capital
c) Transaction
d) Accounting Equation

Assets = Liabilities + Owner’s Equity
a) Accounting System
b) Transaction
c) Accounting Equation
d) None of these

When cash is paid for supplies
a) Assets increase; liabilities decrease
b) Assets increase; liabilities increase
c) Assets increase; assets decrease
d) Assets decrease; liabilities decrease

An increase in Owner’s Equity resulting from the operation of a business is called.
a) Revenue
b) An Expense
c) A Transaction
d) A Withdrawal

A decrease in Owner’s Equity resulting from the operation of a business is called
a) Revenue
b) An Expense
c) A Transaction
d) A Withdrawal

Assets taken out of a business for the Owner’s personal use are called
a) Expenses
b) Revenues
c) Transactions
d) Withdrawals

An 8 columnar accounting form used to summarize information needed for prepare financial statements.
a) Trial Balance
b) Balance Sheet
c) Worksheet
d) Adjustment

The Income Summary account is only used
a) At the end of the fiscal period
b) At the end of each month
c) December 30 of each year
d) None of the above

A list of accounts used by a business
a) A Debit
b) A Credit
c) An Account
d) A Chart of accounts

A form for recording transactions in chronological order is called
a) A Check
b) A journal
c) A Source document
d) A memorandum

A business form ordering a bank to pay cash from a bank account is called
a) A check
b) A journal
c) A source document
d) A memorandum

A double ruled line indicates
a) Adding and Subtracting
b) Division of accounts
c) Totals
d) That an error has occured

The Accounting concept that is applied when financial statements contain all information necessary to understand a business’s financial condition
a) Consistent Reporting
b) Adequate Disclosure
c) Matching Expenses and Revenue
d) Going Concern

Following the same accounting procedures in the same way in each fiscal period is an application of the accounting concept
a) Consistent Reporting
b) Adequate Disclosure
c) Matching Expenses with Revenue
d) Going Concern

The length of time for which a business summarizes and reports financial information.
a) Acounting cycle
b) Fiscal Period
c) List Price
d) Pay Period

The formula for calculating net income
a) Revenue – expenses = net income
b) Assets + liabilities + owner’s equity = net income
c) Revenue + expenses = net income
d) Assets – liabilities + owner’s equity = net income

41. The current capital to be recorded on a balance sheet is calculated as
a) Capital account balance + net income
b) Capital account balance + net income + owner’s drawing account
c) Capital account balance + net income – owner’s drawing account
d) Capital account balance - net income

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