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Accounting vocab chapters 6 & 7

Total questions: 19

Worksheet time: 10mins

Name
Class
Date
1.

definition of accounting cycle

a)

a proof of the equality of debits and credits in a general ledger

b)

The series of accounting activities included in recording financial information for a fiscal period

c)

Recording transactions in a journal

d)

A 12-month pd, October through Septmeber, for planning the federal budget

2.

Definition of Source Document

a)

a business form giving written acknowledgement for cash received

b)

A source document that lists the same information that appears on a check and shows the balance in the checking account before and after each check is written.

c)

Recording transactions in a journal

d)

A business paper from which information is obtained for a journal entry

3.

definition of Invoice

a)

A form describing the goods or services sold, the quantity, and the price

b)

A form on which a brief message is written describing a transaction

c)

A form for recording transactions in chronological order

d)

A journal with two amount columns in which all kinds of entries can be recorded

4.

Definition of Receipt

a)

A business paper from which information is obtained for a journal entry

b)

The accounting stationery used to record financial information about specific accounts.

c)

a business form giving written acknowledgement for cash received

d)

Adding all debit balances and all credit balances of ledger accounts, and then comparing the two totals to see whether they are equal.

5.

Definition of Memorandum

a)

A form describing the goods or services sold, the quantity, and the price

b)

A form on which a brief message is written describing a transaction

c)

A source document that lists the same information that appears on a check and shows the balance in the checking account before and after each check is written.

d)

The series of accounting activities included in recording financial information for a fiscal period

6.

Definition of Check Stub

a)

A source document that lists the same information that appears on a check and shows the balance in the checking account before and after each check is written.

b)

a business form giving written acknowledgement for cash received

c)

A form describing the goods or services sold, the quantity, and the price

d)

The accounting stationery used to record financial information about specific accounts.

7.

Definition of Journal

a)

a proof of the equality of debits and credits in a general ledger

b)

a twelve month period beginning Jan 1st and concluding on Dec 31st

c)

A form for recording transactions in chronological order

d)

A ledger that contains all accounts needed to prepare financial statements

8.

Definition of Journalizing

a)

transferring information from a journal entry to a ledger account

b)

Recording transactions in a journal

c)

an amount written with the digits in incorrect order

d)

A form on which a brief message is written describing a transaction

9.

Definition of Calendar Year

a)

A journal with two amount columns in which all kinds of entries can be recorded

b)

The series of accounting activities included in recording financial information for a fiscal period

c)

a journal entry made to correct an error in the ledger

d)

a twelve month period beginning Jan 1st and concluding on Dec 31st

10.

Definition of Fiscal Year

a)

A 12-month pd, October through Septmeber, for planning the federal budget

b)

a twelve month period beginning Jan 1st and concluding on Dec 31st

c)

The accounting stationery used to record financial information about specific accounts.

d)

A form describing the goods or services sold, the quantity, and the price

11.

Definition of General Journal

a)

Recording transactions in a journal

b)

Adding all debit balances and all credit balances of ledger accounts, and then comparing the two totals to see whether they are equal.

c)

A journal with two amount columns in which all kinds of entries can be recorded

d)

an amount written with the digits in incorrect order

12.

Definition of General Ledger

a)

A 12-month pd, October through Septmeber, for planning the federal budget

b)

A ledger that contains all accounts needed to prepare financial statements

c)

a proof of the equality of debits and credits in a general ledger

d)

A form on which a brief message is written describing a transaction

13.

The accounting stationery used to record financial information about specific accounts.

a)

check stub

b)

fiscal year

c)

slide error

d)

ledger account forms

14.

transferring information from a journal entry to a ledger account

a)

Posting

b)

correcting entry

c)

Proving the Ledger

d)

General Journal

15.

Adding all debit balances and all credit balances of ledger accounts, and then comparing the two totals to see whether they are equal.

a)

source document

b)

transposition error

c)

Proving the Ledger

d)

calender year

16.

a proof of the equality of debits and credits in a general ledger

a)

ledger account forms

b)

Trial Balance

c)

slide error

d)

Posting

17.

an amount written with the digits in incorrect order

a)

journal

b)

General Journal

c)

proving the ledger

d)

transposition error

18.

occurs when a decimal point is moved by mistake

a)

slide error

b)

trial balence

c)

General Ledger

d)

calender year

19.

a journal entry made to correct an error in the ledger

a)

fiscal year

b)

Posting

c)

correcting entry

d)

transposition error