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A1: Chapter 5 Review

Total questions: 16

Worksheet time: 24mins

Name
Class
Date
1.

A bank form which lists the checks, currency, and coins an account holder is adding to the bank account

a)

check

b)

deposit slip

c)

checking account

d)

petty cash slip

2.

an endorsement limiting further transfer of a check's ownership

(a)  

3.

a check that has been paid by the bank

a)

deposit

b)

NSF check

c)

canceled check

d)

petty cash

4.

an amount of cash kept on hand and used for making small payments

a)

petty cash

b)

deposit

c)

NSF check

d)

EFT

5.

Which account is debited to establish the petty cash account?

(a)  

6.

A petty cash on hand amount that is less than a recorded amount

(a)  

7.

paid cash to replenish a petty cash fund that was used for miscellaneous expense debits what account?

a)

miscellaneous expense

b)

cash

c)

petty cash

d)

supplies

8.

Why does a business use a petty cash fund? Select all that apply.

a)

to make small payments without writing checks

b)

to pay cash for large vendor purchases

c)

to pay cash for employees' salaries

d)

when writing a check is neither time nor cost effective

9.

When the petty cash fund is replenished, the balance of the petty cash account increases.

a)

TRUE

b)

FALSE

10.

An outstanding check is one that has

a)

been cashed

b)

not yet been cashed

11.

Which of the following would be an appropriate use of Petty Cash?

a)

withdrawal by the owner

b)

purchase of stamps

c)

pay off a loan

d)

cash for an employee's birthday card

12.

Reconciliation of overage or shortage of petty cash is done through:

a)

the capital account

b)

the cash over and short account

c)

the accounts payable account

d)

the cash account

13.

What is the primary purpose of a bank reconciliation?

a)

To prepare financial statements

b)

To verify the accuracy of the bank statement and the company's records

c)

To calculate interest earned

d)

To determine the amount of outstanding checks

14.

Which of the following is NOT typically a reason for a discrepancy in a bank reconciliation?

a)

Deposits in transit

b)

Employee salary adjustments

c)

Bank errors

d)

Outstanding checks

15.

What is the term for a check that cannot be processed because the account holder has insufficient funds?

a)

Outstanding check

b)

NSF check

c)

Canceled check

d)

Petty cash check

16.

What section are you in?

a)

1

b)

2

c)

3