A: Cash keeping and cash journal recording
B: Cash accounting record and audit supervision
C: Approval and execution of cash payment
D: Cash keeping and recording of the general cash ledger
举一反三
- The sales journal is used for recording: A: Credit purchases. B: Credit sales. C: Cash sales. D: Cash purchases. E: Cash receipts.
- Which of the following will cause a change in the owners' equity of a business? A: Purchase of equipment with cash B: Payment of the liability with cash C: Investment of cash in the business by the owner D: Sale of equipment for cash at cost
- If a business proprietor pays their personal income into the business bank account, what is the accounting double entry to record the transaction? A: Dr Drawings Cr Cash B: Dr Cash Cr Sales C: Dr Cash Cr Drawings D: Dr Expense Cr Cash
- We give 5% discount for ________________. A: cash settlement B: cash payment C: cash D: D/A payment
- Which of the following does not have an effect on cash?（ ） A: issuance of long-term debt. B: payment of a declared cash dividend. C: other three choices are not right. D: recording depletion expense.
内容
- 0
In accounting，cash includes cash on hand, cash in banks, and any items that are acceptable for deposit in banks.(2分)
- 1
At the end of the day, the cash register's record shows $1,250, but the count of cash in the cash register is $1,245. The correct entry to record the cash sales is A: Debit Cash $1,245; Credit Sales $1,245. B: Debit Cash $1,245; debit Cash Over and Short $5; credit Sales $1,250. C: Debit Cash $1,250; credit Sales $1,250. D: Debit Cash $1,250; credit Sales $1,245, credit Cash Over and Short $5. E: Debit Cash Over and Short $5, credit Sales $5.
- 2
At the end of the day, the cash register system shows $3,000 of cash sales, but the count of cash in the register is $2,950. The appropriate journal entry to account for this difference includes: A: Credit to Cash for $50. B: Debit to Cash for $50. C: Credit to Cash Over and Short for $50. D: Debit to Cash Over and Short for $50.
- 3
The<br/>term cash as used on the statement of cash flows includes all of the<br/>following (<br/>) A: cash<br/>due from customers within 30 days. B: cash on hand. C: cash equivalents. D: cash in bank.
- 4
Which of the following is not a special journal: A: Sales journal. B: Purchases journal. C: Cash receipts journal. D: Cash disbursements journal. E: General journal.