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POSTING TO THE LEDGER

Total questions: 10

Worksheet time: 3mins

Name
Class
Date
1.

what step/s of the accounting process does posting to the ledger and trial balance preparation?

a)

2

b)

2&3

c)

1

d)

3&4

2.

It is the second phase of accounting.

a)

recording

b)

classifying

c)

summarizing

3.

a visual presentation of the journal entries recorded in a general ledger account

a)

T-Account

b)

T format

4.

The following accounts belonged to what type of ledger?

1. Accounts Receivable - Company ABC

2. Accounts Receivable - Company DEF

3. Accounts Receivable - Company GHI

a)

Posting to the Ledger

b)

Trial Balance Preparation

c)

General Ledger

d)

Subsidiary Ledger

5.

This T format graphically depicts the debits on the left side of the T and the credits on the right side.

a)

true

b)

false

6.

the amounts of debit and credit are being totaled and usually done at the end of each month

a)

footing

b)

open balance

c)

open account

d)

t format

7.

does not prove that transactions have been correctly analyzed and recorded in the proper account but only to see that the ledger is equal of debits and credits.

a)

footing

b)

trial balance

c)

open account

d)

ledger

8.

this is an example of

a)

trial balance of balance

b)

trial balance of total

c)

open account

d)

closed account

9.

While Journal is known as "Books of Original Entry", Ledger is known as

a)

Books of Accounting

b)

Posting to the Ledger

c)

Books of Final Entry

d)

Books of Grape

10.

Errors and omissions are very common to occur because of the volume of works to be done which may result a trial balance to be still in balance or out of balance.

a)

true

b)

false