Another name for journal is

Another call for narrative is


book of representations. 

book of primeval initiation. 

book of origin documents. 



Multiple Choice Question 111 

The ledger should be stereotyped in


chronological arrange. 

dollar aggregateity arrange. 

financial declaration arrange. 

alphabetical arrange.


Multiple Choice Question 62 

Assets normally show


default and confidence poises. 

default poises. 

default or confidence poises. 

confidence poises.


Multiple Choice Question 133 

A tribulation poise may poise equable when each of the subjoined occurs negative when


incorrect representations are used in narrativeizing. 

a narrative initiation is posted twice.

a deflection mistake is made. 

a proceeding is not narrativeized.


Multiple Choice Question 80 

During February 2014, its primeval month of operations, the possessor of Ariel Pink Enterprises invested coin of $25,000. Ariel had coin incomes of $5,000 and hired outlays of $7,000. Assuming no other proceedings impacted the coin representation, what is the poise in Coin at February 28?


$27,000 default 

$23,000 default    

$2,000 default 

$2,000 confidence


Multiple Choice Question 95 

The latest stalk in the recording way is to exchange the narrative counsel to the


tribulation poise. 

file cabinets. 

financial declarations. 



Multiple Choice Question 77 

In the primeval month of operations for Gallowsbird Industries, the aggregate of the default entries to the coin representation aggregateityed to $9,000 ($4,000 bombardment by stockholders and incomes of $5,000). The aggregate of the confidence entries to the coin representation aggregateityed to $5,500 (alienation of equipment $2,000 and cancelment of outlays $3,500). At the end of the month, the coin representation has a(n)


$1,500 confidence poise. 

$3,500 confidence poise. 

$1,500 default poise. 

$3,500 default poise.  


Multiple Choice Question 44 

Adjustments would not be expedient if financial declarations were facile to return net proceeds from


lifetime operations. 

monthly operations. 

fiscal year operations. 

interim operations.


Multiple Choice Question 116 

Fugazi City College sold opportunity tickets for the 2013 football opportunity for $200,000. A aggregate of 8 games procure be played during September, October and November. Assuming all the games are played, the Unearned Ticket Income poise that procure be reported on the December 31 poise equivocation procure be







Multiple Choice Question 124 

On January 1, 2012, Mudhoney Inc. alienationd equipment for $30,000. The assembly is depreciating the equipment at the admonish of $500 per month. At January 31, 2013, the poise in Accumulated Depreciation is







Multiple Choice Question 150 

Employees at Tengo Corporation are hired $10,000 coin whole Friday for afloat Monday through Friday. The pattern year representationing end ends on Wednesday, December 31. How fur stipend outlay should be narrative two days later on January 2?





None, matching requires the weekly stipend to be accrued on December 31.


Multiple Choice Question 55 

Live Wire Hot Rod Shop follows the income acknowledgment substance. Live Wire services a car on July 31. The customer picks up the demeanor on August 1 and mails the cancelment to Live Wire on August 5. Live Wire receives the restrain in the mail on August 6. When should Live Wire avow the income?


August 5 

August 1 

July 31 

August 6


Multiple Choice Question 166 

Buffalo Tom Cruises alienationd a five-year insurance cunning for its ships on April 1, 2013 for $50,000. Assuming that April 1 is the able end of the cunning, the adjusting initiation on December 31, 2013 is


Insurance Expense10,000

        Prehired Insurance10,000


Insurance Expense7,500

        Prehired Insurance7,500


Insurance Expense2,500

        Prehired Insurance2,500


Prehired Insurance7,500

        Insurance Expense7,500


Multiple Choice Question 163 

An outlay is narrative beneath the coin cause barely when


it is earned. 

coin is hired. 

services are effected. 

it is incurred.


Multiple Choice Question 70 

Which one of the subjoined is not a advocacy for adjusting entries?


Adjusting entries are expedient to adduce the unconcealed ledger representations in continuity after a while the budget. 

Adjusting entries are expedient to fix that the income acknowledgment substance is followed. 

Adjusting entries are expedient to fix that the outlay acknowledgment substance is followed. 

Adjusting entries are expedient to qualify financial declarations to be in specimen after a while GAAP.


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