CHAPTER 2
ANALYZING TRANSACTIONS涉毒犯罪
Chapter 2—Analyzing Transactions五年级上册寒假作业答案
傲然挺立TRUE/FALSE
1. Accounts are records of increas and decreas in individual financial statement items.
ANS: T DIF: 1 OBJ: 01
2. A group of related accounts that make up a complete unit is called a trial balance.
ANS: F DIF: 1 OBJ: 01
3. A chart of accounts is a listing of accounts that make up the journal.
象棋将军ANS: F DIF: 1 OBJ: 01
4. The chart of accounts should be the same for each business.
ANS: F DIF: 2 OBJ: 01
5. Accounts payable are accounts that you expect will be paid to you.
ANS: F DIF: 2 OBJ: 01
6. Consuming goods and rvices in the process of generating revenues results in expens.
ANS: T DIF: 1 OBJ: 01
7. Prepaid expens are an example of an expen.
ANS: F DIF: 2 OBJ: 01
8. Unearned Revenues are an example of a liability.
ANS: T DIF: 2 OBJ: 01
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9. Drawings are an example of an expen.
ANS: F DIF: 2 OBJ: 01
10. Accounts in the ledger are usually maintained in alphabetical order.
ANS: F DIF: 2 OBJ: 01
11. Depending on the account title, the right side of the account is referred to as the credit side.
ANS: F DIF: 2 OBJ: 02
12. To determine the balance in an account, always subtract credits from debits.
ANS: F DIF: 1 OBJ: 02
13. Unless the transaction is compound, the dollar amount of the debits for each transaction is equal to the dollar amount of the credits for that transaction, and thus the term double-entry bookkeeping..
ANS: F DIF: 3 OBJ: 03
14. The double-entry accounting system records each transaction twice.
ANS: F DIF: 1 OBJ: 03
15. The increa side of all accounts is the normal balance.
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ANS: T DIF: 2 OBJ: 03
16. The journal is the book of original entry.
ANS: T DIF: 1 OBJ: 03
17. The process of recording a transaction in the journal is called journalizing.
ANS: T DIF: 1 OBJ: 03
18. Journalizing is the process of entering amounts in the ledger.
ANS: F DIF: 1 OBJ: 03
19. Transactions are listed in the journal chronologically.
ANS: T DIF: 1 OBJ: 03
20. Journalizing transactions using the double-entry bookkeeping system will eliminate fraud.吉他拨弦
ANS: F DIF: 3 OBJ: 03
21. Liability accounts are incread by debits.
ANS: F DIF: 1 OBJ: 03
22. Expen accounts are incread by credits.
ANS: F DIF: 1 OBJ: 03
23. Revenue accounts are incread by credits.
ANS: T DIF: 1 OBJ: 03珍惜的英语
24. The normal balance of a capital account is a debit.
ANS: F DIF: 1 OBJ: 03
25. The normal balance of the drawing account is a debit.
ANS: T DIF: 1 OBJ: 03
26. The normal balance of an expen account is a credit.
ANS: F DIF: 1 OBJ: 03
27. The normal balance of revenue accounts is a credit.
ANS: T DIF: 1 OBJ: 03
28. Withdrawals decrea owner's equity and are listed on the income statement as a deduction from revenue.
ANS: F DIF: 2 OBJ: 03
29. The process of transferring the data from the journal to the ledger accounts is posting.
ANS: T DIF: 1 OBJ: 04
30. The post reference notation ud in the ledger is the account number.
ANS: F DIF: 1 OBJ: 04
31. The post reference notation ud in the journal is the page number.
ANS: F DIF: 1 OBJ: 04
32. A notation in the post reference column of the general journal indicates that the amount has been posted to the ledger.
ANS: T DIF: 2 OBJ: 04
33. The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.
ANS: F DIF: 2 OBJ: 04
34. For a month's transactions for a typical medium-sized business, the salary expen account is likely to have only credit entries.
ANS: F DIF: 2 OBJ: 04
35. For a month's transactions for a typical medium-sized business, the accounts payable account is likely to have only credit entries.
ANS: F DIF: 2 OBJ: 04
36. When a business receives a bill from the utility company, no entry should be made until the invoice is paid.
