acctg
問題一覧
1
I. the main purpose of trial balance is to prove the equality of debit and credit
true
2
the preparation of worksheet is just optional and is not required under GAAP
true
3
I. accounting is a service activity who’s function is to provide qualitative information about economic entities that is intended to be useful in economic decision
false
4
for recording purposes the personal assets and debts of a business owner should be combine with the assets and debts of the business
false
5
all transportation in and out accounts are closed by crediting the account.
true
6
sales discount is a contra revenue account in a normal credit balance
false
7
trial balance are prepared primarily to ensure that no accounts has been omitted.
false
8
the excess of gross profit over operating expenses is called operating profit
true
9
the excess of gross profit over operating expenses is called operating profit
true
10
the income summary account appears in the income statement
false
11
post closing trial balance contains assets, liabilities, withdrawal, and capital account
false
12
there is a sufficient information in a post closing trial balance to prepare a balance sheet
true
13
all nominal account must be closed before income summary account can be closed
true
14
certified checks
included
15
money order
included
16
time deposit
included
17
payroll acc
included
18
current opration
included
19
undeposited customers checks
included
20
cash fund segregated on small expenditures
included
21
undelivered check
included
22
debt securities bought 3 months before maturity
included
23
stale check
included
24
postdated check
not
25
iou
not
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54問 • 11ヶ月前問題一覧
1
I. the main purpose of trial balance is to prove the equality of debit and credit
true
2
the preparation of worksheet is just optional and is not required under GAAP
true
3
I. accounting is a service activity who’s function is to provide qualitative information about economic entities that is intended to be useful in economic decision
false
4
for recording purposes the personal assets and debts of a business owner should be combine with the assets and debts of the business
false
5
all transportation in and out accounts are closed by crediting the account.
true
6
sales discount is a contra revenue account in a normal credit balance
false
7
trial balance are prepared primarily to ensure that no accounts has been omitted.
false
8
the excess of gross profit over operating expenses is called operating profit
true
9
the excess of gross profit over operating expenses is called operating profit
true
10
the income summary account appears in the income statement
false
11
post closing trial balance contains assets, liabilities, withdrawal, and capital account
false
12
there is a sufficient information in a post closing trial balance to prepare a balance sheet
true
13
all nominal account must be closed before income summary account can be closed
true
14
certified checks
included
15
money order
included
16
time deposit
included
17
payroll acc
included
18
current opration
included
19
undeposited customers checks
included
20
cash fund segregated on small expenditures
included
21
undelivered check
included
22
debt securities bought 3 months before maturity
included
23
stale check
included
24
postdated check
not
25
iou
not