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Accounting Chapters 1-4 Review

Total questions: 20

Worksheet time: 8mins

Name
Class
Date
1.

In Assets where would the normal balance be?

a)

Credit

b)

Debit

2.

The procedure for arranging accounts in the general ledger is

a)

Arranging

b)

File Management

c)

File Maintenance

d)

File arrangement

3.

Assets are

a)

Things you own

b)

What your worth

c)

Things you owe

4.

An incorrect entry should always be corrected with an additional entry called

a)

Correcting Entry

b)

New Entry

c)

Existing Entry

d)

Correct Entry

5.

What is a record summarizing all the information?

a)

Memorandum

b)

Check

c)

Account

6.

Where must data be recorded and reported in?

a)

Ledger

b)

Assets

c)

Accounting Reports

d)

Account Number

7.

In owner's capital which would increase Debit, or Credit

a)

Credit

b)

Debit

8.

In assets would debit increase or decrease

a)

Increase

b)

Decrease

9.

A form on which a brief message is written to describe a transaction is called?

a)

Memorandom

b)

Receipt

c)

Sales Ticket

d)

Invoice

10.

Things you owe

a)

Owner's Equity

b)

Asset

c)

Liability

11.

What is a receipt used for

a)

Describing the goods and services sold

b)

Ordering a bank to pay cash from a bank account

c)

Paper from which information is obtained for journal entry

d)

Written acknowledgement for cash received

12.

What else can a sales invoice be referred as?

a)

Check

b)

Source Document

c)

Sales Ticket

d)

Entry

13.

Equity is

a)

The similarities between assets and liabilities

b)

The difference between assets and liabilities

14.

Recording transactions in a journal is called

a)

Journalizing

b)

Memorandum

c)

Entry

d)

Sales Slip

15.

Whats the accounting equation

a)

Owner's Equity=Assets+Liabilities

b)

Assets=Liabilities-Owner's Equity

c)

Assets+Liabilities=Owner's Equity

d)

Assets=Liabilities+Owner's Equity

16.

Posting in transferring info from the journal entry to the general ledger

a)

False

b)

True

17.

A general ledger only includes one account needed to prepare financial statement

a)

True

b)

False

18.

A device used to analyze transactions?

a)

Checking Accounting

b)

T Account

19.

A group of accounts is called

a)

Journal

b)

Assets

c)

Ledger

d)

Chart of Accounts

20.

What is a form for recording transactions in chronological order?

a)

Ledger

b)

Journal

c)

Assets

d)

Owner Equity