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ACT Chap 1-4 Review

Total questions: 25

Worksheet time: 13mins

Name
Class
Date
1.

Anything that you own that has value

a)

asset

b)

liability

c)

owner's equity

2.

Amount owed by a business

a)

asset

b)

liability

c)

owner's equity

3.

Accounting Equation

a)

asset = liabilities - owner's equity

b)

assets + liabilities = owner's equity

c)

assets = owner's equity - liabilities

d)

assets = liabilities + owner's equity

4.

Difference between assets and liabilities

a)

equity

b)

dollars

c)

cents

d)

assets

5.

Principles of right and wrong that guide business decision making

a)

Ethics

b)

Business ethics

6.

GAAP

a)

Generally Accepted Accounting Principles

b)

Generally Accepted Accounting Principals

c)

Generally Acceptable Accounting Principles

d)

Geese Are Actually People

7.

Cash

a)

asset

b)

liability

c)

OE

8.

Accounts Receivable

a)

asset

b)

liability

c)

OE

9.

Accounts Payable

a)

asset

b)

liability

c)

OE

10.

Sales, Expenses, Drawing, Capital

a)

asset

b)

liabilitiy

c)

OE

11.

Used to analyze transactions

a)

T Account

b)

Accounting Equation

c)

Your brain

d)

Court's brain

12.

First part of every journal transaction

a)

Date

b)

Account

c)

Debit

d)

Credit

e)

Source Document

13.

Group of accounts

a)

Ledger

b)

Journal

c)

Debits

d)

Credits

14.

Transferring information from a journal to a ledger

a)

Posting

b)

Journalizing

c)

Posing

d)

Postering

15.

What is the debit: cash received from sales

a)

Cash

b)

Sales

c)

Capital

16.

What is the credit: Sold services on account

a)

cash

b)

sales

c)

accounts receivable

d)

accounts payable

17.

What is the debit: Paid cash on account

a)

Cash

b)

Capital

c)

Accounts Payable

d)

Accounts Receivable

18.

What is the credit: Received cash on account

a)

cash

b)

accounts payable

c)

accounts receivable

19.

What is proof a transaction happened?

a)

Source document

b)

Journal

c)

Posting

d)

Your word

20.

What account is debited: Paid cash for rent?

a)

Cash

b)

Rent

c)

Rent Expense

d)

Expense

21.

What is the debit: Received cash from utilities expense

a)

Cash

b)

Utilities expense

c)

Not possible, sorry

22.

What is your favorite account?

a)

cash

b)

accounts payable

c)

expense

23.

Accounting is to your money as a shoe is to

a)

a sock

b)

your foot

c)

shoelaces

d)

fun

24.

What are the two parts to double entry accounting?

a)

debit, asset

b)

debit, credat

c)

debt, credit

d)

debit, credit

25.

Brief message describing a transaction

a)

memorandam

b)

memorandum

c)

memorundum

d)

memosamdum