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Accounting Final Exam

Total questions: 24

Worksheet time: 12mins

Name
Class
Date
1.

The name given to an account is called?

a)

Title

b)

Account Title

c)

Capital

d)

Summary

2.

Assets taken out of a business for the owners personal use is called?

a)

Loss

b)

Withdrawal

c)

Deposit

d)

Asset

3.

An accounting device used to analyze transactions is called?

a)

Normal Balance

b)

Account

c)

T Account

d)

P Account

4.

Planning, Recording, Analyzing, and interpreting financial information is called?

a)

Assets

b)

Accounting Equation

c)

Accounting

d)

Accounting System

5.

Assets taken out of a business for owners personal use is called?

a)

Capital

b)

Withdrawal

c)

Supplies

d)

Revenue

6.

Difference between total revenue and total expenses when total expenses is greater is?

a)

Credit

b)

Income Statement

c)

Debit Balance Sheet

d)

Net Loss

7.

What is an asset?

a)

Something of value that is owned

b)

An amount owned

c)

Cash

8.

An expense is?

a)

Something owned

b)

A decrease in owners equity

c)

An increase in owners equity

9.

A business form ordering a bank to pay cash from a bank account is called?

a)

Invoice

b)

Check

c)

Source Document

10.

A T account is?

a)

Side that is increased

b)

Accounting device used to analyze transactions

c)

Amount recorded on the left side

d)

Amount recorded on right side

11.

A ledger is?

a)

The name of an account

b)

A group of accounts

c)

Number given to an account

d)

Journal entry made to correct an error

12.

A trial balance is?

a)

Total of all debit accounts

b)

Total of all credit accounts

c)

Proof of equality of debits and credits in a ledger

d)

Financial statement showing revenue and expenses for a fiscal period

13.

A business owned by one person is a

a)

Service buisness

b)

Proprietorship

c)

Liability

d)

Asset

14.

A journal is a ___ record of the debit and credit parts of each transaction with transactions recorded in chronological order

a)

Permanent

b)

Changing

c)

Variable

d)

Real

15.

The difference between total revenue and total expenses when expenses are greater is

a)

Net Income

b)

Income

c)

Net loss

d)

Expenses

16.

What is the accounting equation?

a)

Owners Equity + Assets = Liabilities

b)

Assets - Liabilities = Owners Equity

c)

General Journal

d)

Assets = Liabilities + Owners Equity

17.

A group of accounts is a

a)

Journalizing

b)

Ledger

c)

T Account

d)

Accounting

18.

A signature or stamp on the back of a check transferring ownership is a

a)

Checking Account

b)

Postdated Check

c)

Bank Statement

d)

Endorsement

19.

Assets taken out of a business for the owners personal use is called

a)

Withdrawal

b)

Expense

c)

Revenue

d)

Owners Equity

20.

An amount recorded on the left side of a T account is a

a)

Normal Balance

b)

Debit

c)

Credit

d)

Liability

21.

An endorsement restricting further transfer of a check ownership is called a

a)

Special Endorsement

b)

Blank Endorsement

c)

Restrictive Endorsement

d)

None of the above

22.

A general journal page is complete when it

a)

Has no more lines

b)

Is unbalanced

c)

Is at the end of the month

d)

All of the above

23.

The normal balance of assets is

a)

Debit

b)

Credit

24.

When a mistake is made in a journal, correct it by

a)

Erasing

b)

Line

c)

Scribbling

d)

None of the above