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Combine Journal
Author :
Janelle Vernon
1.
Combine journal includes
A
Only special transactions
B
All types of transactions
C
General Jounal
2.
The columns in the combine journal
A
Must always be in the same order
B
Can only be changed by a supervisor
C
Are based on the company's needs
3.
Columns included in CJ are
A
Sales Discount
B
Accts. Payable
C
Expenses
4.
Sales Returns are recorded
A
Depends
B
On the credit side
C
On the debit side
5.
Purchases on credit are recorded...
A
Cash Debit
B
Accts Payable Debit
C
Accts Payable Credit
6.
When a transaction has a discount
A
Taxes are calculated 1st
B
The discount is calculated 2nd
C
The discount is calculated 1st
7.
Expenses are recorded
A
Credit Side
B
Both
C
Debit Side
8.
1st step after completing Combine Journal
A
Double lines
B
Transfer to General Journal
C
Add all columns
9.
If Debit and Credit don't match.....
A
Complete the journal again
B
Review each transaction
C
Add columns again
10.
When a client pays us ....
A
Record Cash Credit
B
Record Accts. Rec. Debit
C
Record Cash Debit