Ledgers Basics Quiz

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Ledger basics

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Teacher Gary T. Pelueta

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AsterQuiz Ledgers Basics QuizVersión en línea Ledger basics por Teacher Gary T. Pelueta 1 What is the general ledger? a Main book of accounts recording all financial transactions b Purchase journal of purchases c Cash book of receipts 2 In double-entry accounting, every transaction must... a Debit greater than Credit b Debit equal Credit across accounts c Credit greater than Debit 3 What is a trial balance used for? a To record cash receipts and payments b To list customers’ balances only c To check that total debits equal total credits 4 What is a subsidiary ledger? a A secondary general ledger with no detail b A separate cash ledger c Detailed records for a control account in the general ledger 5 Posting is the process of... a Preparing the income statement b Transferring entries from journals to ledgers c Summarizing accounts in the trial balance 6 What does ‘carried down’ mean in ledger balances? a End-of-period balance brought into the next period b A balance that is ignored in the next period c Beginning balance reduced to zero 7 What is an opening entry? a Record only new purchases b Close all accounts at year-end c Record opening balances at the start of an accounting period 8 Closing entries are used to... a Record opening balances b Prepare the cash book for next period c Transfer revenues and expenses to the capital/retained earnings 9 Chart of accounts is best described as... a A summary of trial balance totals b A list of all account names used in the ledgers c A register of cash receipts only 10 What is a control account? a A general ledger account that summarizes data from a subsidiary ledger b A cash account used for petty cash c An informal note of balances

AsterQuiz

Ledgers Basics QuizVersión en línea

Ledger basics

por Teacher Gary T. Pelueta

What is the general ledger?

Main book of accounts recording all financial transactions

Purchase journal of purchases

Cash book of receipts

In double-entry accounting, every transaction must...

Debit greater than Credit

Debit equal Credit across accounts

Credit greater than Debit

What is a trial balance used for?

To record cash receipts and payments

To list customers’ balances only

To check that total debits equal total credits

What is a subsidiary ledger?

A secondary general ledger with no detail

A separate cash ledger

Detailed records for a control account in the general ledger

Posting is the process of...

Preparing the income statement

Transferring entries from journals to ledgers

Summarizing accounts in the trial balance

What does ‘carried down’ mean in ledger balances?

End-of-period balance brought into the next period

A balance that is ignored in the next period

Beginning balance reduced to zero

What is an opening entry?

Record only new purchases

Close all accounts at year-end

Record opening balances at the start of an accounting period

Closing entries are used to...

Record opening balances

Prepare the cash book for next period

Transfer revenues and expenses to the capital/retained earnings

Chart of accounts is best described as...

A summary of trial balance totals

A list of all account names used in the ledgers

A register of cash receipts only

What is a control account?

A general ledger account that summarizes data from a subsidiary ledger

A cash account used for petty cash

An informal note of balances

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Ledgers Basics Quiz

AsterQuiz

Sobre esta actividad

Creada por

Descarga la versión para jugar en papel

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Ledgers Basics QuizVersión en línea

por Teacher Gary T. Pelueta

What is the general ledger?

In double-entry accounting, every transaction must...

What is a trial balance used for?

What is a subsidiary ledger?

Posting is the process of...

What does ‘carried down’ mean in ledger balances?

What is an opening entry?

Closing entries are used to...

Chart of accounts is best described as...

What is a control account?

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