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22-23 Unit 4 Vocabulary - Accounting 2

Total questions: 40

Worksheet time: 30mins

Name
Class
Date
1.

when the petty cash report balance is lower than the cash on hand

a)

accounts payable

b)

discount

c)

cash over

d)

cash short

2.

When companies buy on credit, they increase their a_______ p______

(a)  

3.

money owed to a company’s vendors

a)

accounts payable

b)

allowances

c)

cash over

d)

cash payments journal

4.

Harry’s Sneaker Emporium kept the shipment of sneakers that were the wrong color, but the vendor gave them an a (a)   and they ended up paying a lot less for them.

5.

when a customer agrees to keep defective or damaged merchandise but pays a lesser amount

a)

cash over

b)

allowances

c)

cash short

d)

petty cash

6.

Alan’s cash count was higher than the petty cash report balance, so he was c___ o___

(a)  

7.

a journal used to record cash receipts

a)

cash receipts journal

b)

sales journal

c)

purchases journal

d)

petty cash

8.

The accounts payable department wrote checks today and recorded the payments in a c___ p_______ j______

(a)  

9.

a journal used to record cash payments made by a company

a)

returns journal

b)

sales journal

c)

cash receipts journal

d)

cash payments journal

10.

The accounts receivable department received 20 checks today and recorded the cash receipts into the c___ r_______ j______

(a)  

11.

when the petty cash report balance is higher than the cash on hand

a)

cash short

b)

cash over

c)

cash balance

d)

petty cash

12.

Wally’s Bikes paid their invoice early and got a two percent d (a)  

13.

a way of recording items into an accounting book or ledger

a)

cash receipts journal

b)

purchase journal

c)

entry

d)

discount

14.

Mary had $3 less in petty cash than the petty cash report balance, so she was c___ s____

(a)  

15.

goods and services brought in from other countries

a)

imports

b)

exports

c)

domestic

d)

internations

16.

An e (a)   recording the totals from the purchases journal was made to the ledger.

17.

an amount or percentage that is deducted from the original price

a)

cash short

b)

discount

c)

purchase

d)

accounts payable

18.

The purchases recorded in April were totaled and an entry was made to the l (a)  

19.

an accounting book used to record and consolidate all financial activity for the purpose of creating financial statements

a)

ledger

b)

petty cash report

c)

sales journal

d)

purchases journal

20.

Tom posted the last delivery to the p________ j______

(a)  

21.

a spreadsheet or book where purchases made on credit are recorded

a)

returns & allowances journal

b)

cash receipts journal

c)

purchase journal

d)

sales journal

22.

Colin posted the amount of petty cash he used to pay the postman in the p____ c___ r_____

(a)  

23.

when a buyer returns a product and the seller gives them their money back

a)

discount

b)

returns

c)

cash short

d)

cash over

24.

Kelly’s Dress Shop processed three r (a)   yesterday for dresses that had rips in them.

25.

the record or journal where a company tracks petty cash usage

a)

cash over

b)

petty cash report

c)

cash short

d)

sales tax

26.

The buyer paid his invoice early and received a s____ d_______ of 2% from the seller.

(a)  

27.

an offer made from the seller to the buyer to pay less for goods and services bought on credit in exchange for paying early

a)

sales tax

b)

petty cash

c)

sales discount

d)

sales return

28.

Jessica posted the golf equipment she sold on credit to the sporting goods store in the s____ j______

(a)  

29.

an additional cost, imposed by the government, on the sale of goods and services

a)

cash over

b)

cash short

c)

sales tax

d)

sales discount

30.

Because this was the first time our company exported goods to this customer in England, we asked for a l_____ o_ c_____ to reduce the risk of nonpayment.

(a)  

31.

a record of credit sales

a)

petty cash report

b)

returns & allowances journal

c)

purchases journal

d)

sales journal

32.

Eric bought tennis balls from the sporting goods store and was surprised he had to pay s____ t__

(a)  

33.

sales made outside your country

a)

national sales

b)

international sales

c)

sales journal

d)

domestic

34.

The toy factory made its first i (a)   sale by selling its new collection of toy dolls to Canada.

35.

an amount of cash a company keeps on hand to pay for small purchases

a)

$15

b)

pretty cash

c)

petty cash

d)

$5,000

36.

Cars made in the United States and sold in Europe are U.S. e (a)   .

37.

a letter from a bank guaranteeing that the buyer will pay the seller when all conditions of the sale are met

a)

finance letter

b)

letter of credit

c)

letter of terms

d)

accounting letter

38.

The shoes I bought were i (a)   because they were made in England.

39.

goods and services sent to another country for sale

a)

petty cash

b)

goods

c)

imports

d)

exports

40.

Kim ordered a pizza to thank her two employees and paid the delivery guy with p____ c___.

(a)