Accounting Book 2 Question Preview (ID: 44412)


Accounting Book 2. TEACHERS: click here for quick copy question ID numbers.

A record that summarizes all the characteristics of a single item of the equation.
a) account
b) journal
c) source document
d) chart of accounts

The computed balance of an account after all debits and credits have been posted.
a) account balance
b) liquidity
c) asset
d) source document

The name given to any account.
a) account title
b) entry
c) credit
d) debit

A form that shows the financial position of a business on a specific date.
a) balance sheet
b) journal
c) ledger
d) account

A balance sheet prepared on the day the business starts.
a) beginning balance sheet
b) chart of accounts
c) source document
d) account

Any journal used in an accounting system
a) book of original entry
b) book of secondary entry
c) general ledger
d) chart of accounts

Any ledger used in an accounting system.
a) book of secondary entry
b) book of original entry
c) general journal
d) chart of accounts

A list of all accounts used by an entity indicating the identifying number, the account title and classification of each accounting equation item.
a) chart of accounts
b) general journal
c) general ledger
d) balance sheet

Any entry made in the right-hand amount column of a general journal.
a) credit
b) debit
c) posting
d) journalizing

Anyone to whom a business owes money.
a) creditor
b) account
c) balance sheet
d) liquidity

Any entry made in the left-hand amount column of a general journal.
a) debit
b) credit
c) posting
d) journalizing

A transaction recorded in a journal.
a) entry
b) liquidity
c) account
d) source document

Contains all the accounts needed to prepare financial statements.
a) general ledger
b) general journal
c) balance sheet
d) source document

A business form used for recording accounting information in chronological order.
a) journal
b) ledger
c) chart of accounts
d) balance sheet

Recording information in chronological order in the journal, using the source document as evidence of the business transaction.
a) journalizing
b) posting
c) account balance
d) beginning balance sheet

A group of accounts.
a) ledger
b) balance sheet
c) journal
d) source document

Ease of converting an item to cash.
a) liquidity
b) posting
c) journalizing
d) entry

Writing the account name and number as the heading for the account.
a) opening an account
b) posting
c) journalizing
d) beginning balance sheet

The process of transferring the information from a journal entry to the ledger accounts.
a) posting
b) journalizing
c) account balance
d) beginning balance sheet

A document that provides the necessary information to make a journal entry.
a) source document
b) account
c) entry
d) liquidity

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