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Accounting Terms

Total questions: 9

Worksheet time: 2mins

Name
Class
Date
1.

A retailer's revenues.

a)

Cash

b)

Accounts Receivable

c)

Sales

d)

Debt

2.

An accounting year beginning on July 1 and ending on June 30 is referred to as a _________ year.

a)

Calendar

b)

Fiscal

c)

Accounting

d)

Fiduciary

3.

Merchandise on hand.

a)

Inventory

b)

Prepaid

c)

Sales

d)

Payable

4.

Land is an asset that is not ____________________.

a)

Accrued

b)

Accumulated

c)

Gain

d)

Depreciated

5.

These are entered on the left side of an account.

a)

Credit

b)

Debit

c)

Kupit

d)

Equities

6.

These are entered on the right side of an account.

a)

Credit

b)

Debit

c)

Kupit

d)

Asset

7.

These cause owner's equity to decrease.

a)

Expenses

b)

Asset

c)

Income

d)

Receivable

8.

The first section of the statement of cash flows reports the cash flows from ___________ activities.

a)

Operating

b)

Financing

c)

Investing

d)

Accounting

9.

The accounts for balance sheet and income statement items are often referred to as

a)

Chart of Accounts

b)

General Ledger

c)

Temporary Account

d)

Real Account