Accounting Chapter 8 Question Preview (ID: 5434)


Preparing Financial Statements. TEACHERS: click here for quick copy question ID numbers.

Adjustments are analyzed and planned
a) on a work sheet.
b) in the ledgers.
c) on the financial statements.
d) none of these

Which accounting concept applies when a work sheet is prepared at tehend of each fiscal cycle?
a) Accounting Period Cycle
b) Adequate Disclosure
c) Consistent Reporting
d) Business Entity

Income Summary is
a) an asset account.
b) a liability account
c) a temporary account
d) a permanent account

All accounts on a general ledger are listed on a post-closing trial balance.
a) False
b) True
c) I don't know
d) I don't know

The income summary account balance must be reduced to zero to prepare the account for the next fiscal period.
a) True
b) False
c) I don't know
d) I still don't know

Temporary accounts must start each fiscal period with a zero balance.
a) True
b) False
c) I don't know
d) I don't know

Permanent accounts must start each fiscal period with a zero balance.
a) False
b) True
c) I don't know
d) I don't know

When total expenses are greater than the total revenue
a) The income summary account has a credit balance
b) The income summary account has a debit balance.
c) debits equals credits
d) none of these

The last step in the accounting cycle is to
a) prepare a post-closing trial balance of the general ledger
b) journalize and post the closing entries
c) prepare a work sheet and financial statements
d) analyze transactions and journalize and post them

The journal entry to close the expense accounts is to
a) debit Income Summary for the total expenses; credit each expense account.
b) debit Income Summary; credit owner's capital
c) debit each expense account; credit Income Summary.
d) I don't know

Play Games with the Questions above at ReviewGameZone.com
To play games using the questions from above, visit ReviewGameZone.com and enter game ID number: 5434 in the upper right hand corner or click here.

TEACHERS / EDUCATORS
Log In
| Sign Up / Register