wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Accounting System

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

A purchase of supplies for cash is recorded in the

a)

cash payments journal

b)

cash receipts journal

c)

purchases journal

d)

revenue journal

2.

A purchase of supplies on account is recorded in the

a)

revenue journal

b)

general journal

c)

purchases journal

d)

cash payments journal

3.

Which of the following transactions is recorded in the purchases journal?

a)

purchase of store supplies on account

b)

purchase of store supplies for cash

c)

purchase of office equipment for cash

d)

return of damaged office equipment

4.

Which of the following is recorded in the cash receipts journal?

a)

cash withdrawn by the owner

b)

cash purchase of equipment

c)

cash received on customer's account

d)

adjusting entry for depreciation

5.

Services performed for cash should be recorded in the

a)

revenue journal

b)

purchases journal

c)

cash receipts journal

d)

cash payments journal

6.

Which of the following is not considered a special journal?

a)

purchases journal

b)

cash receipts journal

c)

general journal

d)

cash payments journal

7.

Which of the following general ledger accounts normally has a subsidiary ledger?

a)

Capital Stock

b)

Supplies

c)

Retained Earnings

d)

Accounts Payable

8.

Once an accounting system has been implemented, feedback will be used to continuously analyze and improve the system.

a)

True

b)

False

9.

In computerized accounting systems, reports may be generated at any time.

a)

True

b)

False

10.

Beachside Coffee Shop, in an effort to streamline its accounting system, has decided to utilize a cash receipts journal in its operations.  If the company records the cash sale of food for $18, which is the correct entry?

a)

Cash Cr., $18; Food Revenue Dr., $18

b)

Cash Dr., $18; Food Revenue Dr., $18

c)

Cash Dr., $18; Food Revenue Cr., $18

d)

Cash Cr., $18; Food Revenue Cr., $18