举一反三
- The general journal is used for transactions not covered by special journals and for adjusting, closing, and correcting entries. A: 正确 B: 错误
- When a company uses special journals, the general journal is used for selected transactions and events including: A: Recording adjusting transactions. B: Posting transactions to special journals. C: Accumulating debits and credits. D: Collecting detailed listings of amounts. E: Recording cash receipts.
- Adjusting entries are recorded in the general journal but are not posted to the accounts in the general ledger.( )
- Accounting cycle usually can be divided into the following steps:(1) from source documents.(2)Applying double-entry system to .(3) the entries in the journals into the general(and the subsidiary) ledger accounts.(4) the general ledger accounts.(5) ，journalizing and posting them into ledger accounts.(6)Preparing a .(7)Preparing . A: Analyzing transactions B: record transactions in journals C: Posting D: Adjusting E: Making closing entries F: trial balance G: financial statements
- In contrast to the general journal，a special journal is designed to record a specific type of 1 occurring business transaction.For instance，one special journal is the 2 used to record all receipts of cash.In addition to cash receipts journal，the special journals usually include 3 ，4，and 5.
内容
- 0
中国大学MOOC: A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________.
- 1
Translate the following special term into English.“结账分录” A: Adjusting Entry B: Closing Entry C: General ledger D: Depreciable Cost
- 2
A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________. A: account balance column B: debit column C: posting reference column D: credit column E: description column
- 3
Which of the following is not a step in the accounting cycle? A: Journalizing the transactions B: Preparing a sale order C: Posting of journal entries to ledger accounts D: Preparing a trial balance
- 4
Which of the following is not a reliable source? A: General journal articles. B: Academic journals articles. C: Government reports. D: Textbooks.