Definitions
Source Documents
Accounting Practices
Journalizing
Misc.
100
A form for recording transactions in chronological order
journal
100
Printed electronic calculator to total the amount of cash received from sales for that day.
Calculator tape
100
If error is recorded, cancel the error by neatly _______ _ ______through the incorrect item
drawing a line
100
Paid cash for insurance. What columns are used on the journal?
General Debit and Cash Credit
100
Andy Reid is the Kansas City Chiefs head coach. What team did he previously coach in the NFL?
Eagles
200
A journal amount column headed with an account title
special amount column
200
A business form giving written acknowledgement for cash received
receipt
200
Words in accounting records are written in ______ when space permits.
full
200
Paid cash on account. What columns are used on the journal?
General debit and cash credit
200
Oklahoma City is the new location for the Thunder basketball team. Where were they located before they moved to Oklahoma?
Seattle, Washington
300
The recording of debit and credit parts of a transaction
double-entry accounting
300
A source document for recording a sale on account
sales invoice
300
T/F Two zeros are written in the cents column when an amount is in even dollars.
True
300
Bought supplies on account. What columns are used on the journal? One or two transaction?
Two transactions General debit- Supplies General credit- Accounts Payable
300
Chicago Cubs stadium name?
Wrigley
400
The accounting concept ________ is applied when a source document is prepared for each transaction
Objective Evidence
400
A business form ordering a bank to pay cash from a bank account
Check
400
T/F Use dollar and cent signs and decimal points when writing amounts on ruled accounting paper.
False
400
Received cash from sales. What columns are used on the journal?
Sales credit and cash debit
400
Who won the 2008 NCAA Tournament?
Jayhawks
500
Determining that the amount of cash agrees with the accounting records
Proving Cash
500
A form on which a brief message is written describing a transaction
memo
500
_________ is very important in accounting records so that there is never any doubt about what information has been recorded.
Neatness
500
Sold services on account. What columns are used on the journal?
Sales credit and general debit
500
Who won the 2008 super bowl?
New York Giants
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