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Journalizing Transactions

Total questions: 10

Worksheet time: 8mins

Name
Class
Date
1.

What is an example of a source document?

a)

Check

b)

Invoice

c)

Memorandum

d)

All the above

2.

The recording of debit and credit parts of a transaction is called:

a)

journal

b)

double-entry accounting

c)

journalizing

d)

preparing journal entries

3.

What is NOT considered the four parts of journal entry?

a)

Credit

b)

Debit

c)

Date

d)

Account Title

4.

In what order are transactions recorded in a journal?

a)

Alphabetical

b)

Chronological

c)

By Date

d)

According to the source document

5.

Why are source documents important?

a)

to verify the accuracy of a specific journal entry.

b)

to make sure no one is stealing.

c)

it is not important, no need for one.

d)

to make sure the wrong items were not ordered.

6.

Which journal columns are used to record paying cash for insurance?

a)

General Credit; Cash Debit

b)

General Debit; Cash Debit

c)

General Debit; Cash Credit

d)

General Credit; Cash Credit

7.

Which journal columns are used to record receiving cash from sales?

a)

General Debit; Cash Credit

b)

Cash Credit; Sales Debit

c)

General Credit; Cash Debit

d)

Cash Debit; Sales Credit

8.

Which is NOT one of the three steps for proving a journal.

a)

Add each of the amount columns.

b)

Subtract the debit column totals from the credit column totals.

c)

Add the debit column totals, and then add the credit column totals.

d)

Verify that the total debits and total credits are equal.

9.

How do you correct an error on the Journal?

a)

White Out

b)

Draw a neat line through the error

c)

Start a New Journal

d)

Use a Black Sharpie and draw through the error

10.

Which journal columns are used to record paying cash for an expense?

a)

Sales Credit; Cash Debit

b)

General Credit; Cash Credit

c)

General Debit; Cash Credit

d)

General Credit; Cash Debit