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Chapter 3 Review Multiple Choice

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

On each journal page, the date is written

a)

for each entry

b)

only for the first entry

c)

on the first line of each column

d)

none of these

2.

The entry to record payment of cash to the owner as a withdrawal of equity is

a)

debit Cash, credit Drawing.

b)

debit Drawing, credit Cash.

c)

debit Cash, credit Accounts Payable.

d)

none of these.

3.

When cash is paid for supplies,

a)

Supplies is increased.

b)

Supplies is credited.

c)

the balance of Supplies is decreased.

d)

none of these.

4.

A single line ruled across the journal’s amount columns indicates

a)

the date is the last day of the month

b)

the totals have been verified as correct.

c)

that columns are to be totaled.

d)

none of these.

5.

If an error is recorded in a journal entry,

a)

cancel the error by drawing a neat line through the error.

b)

correct the entry by writing the correct item above the canceled error.

c)

do not erase the incorrect item.

d)

all of these.

6.

When cash is received on account, the amount is recorded in the

a)

Sales Credit column and Cash Debit column.

b)

General Debit column and Cash Credit column.

c)

General Credit column and Cash Debit column.

d)

Accounts Receivable Credit column and Cash Debit column.

7.

When cash is received from sales, the amount is recorded in the

a)

Sales Credit column and Cash Debit column.

b)

Sales Debit column and Cash Credit column.

c)

General Credit column and Cash Debit column.

d)

General Debit column and Cash Credit column.

8.

When services are sold on account, the amount is recorded in the

a)

Accounts Receivable Debit column and Cash Credit column.

b)

General Credit column and Cash Debit column.

c)

General Debit column and Sales Credit column.

d)

General Debit column and Accounts Payable Debit column.

9.

When cash is paid for rent, the amount is recorded in the

a)

Cash Credit column and General Debit column.

b)

Sales Credit column and General Debit column.

c)

General Credit column and Cash Debit column.

d)

General Credit column and Sales Credit column.

10.

When cash is paid on account, the amount is recorded in the

a)

Accounts Payable Debit column and Cash Credit column.

b)

Sales Credit column and Cash Debit column.

c)

General Debit column and Cash Credit column.

d)

Cash Debit column and General Credit column.