举一反三
- 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.
- The general journal is used for transactions not covered by special journals and for adjusting, closing, and correcting entries. ()
- 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.
- The following duties related to cash business that can not be separated is ( ). 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
内容
- 0
The journal is:（ ）。 A: A listing of all open accounts and their balances. B: Not necessary to record transactions. C: A listing of all accounts used to record the business transactions. D: A chronological record of transactions.
- 1
A journal gives a complete record of each transaction in one place, and shows the debits and credits for each transaction.
- 2
A（）is a chronological (arrange in order of time ) record of business transactions. A: journal B: ledger accounts C: general ledger
- 3
Which of the following are books of prime entry? 1 Sales day book 2 Cash book 3 Journal 4 Purchase ledger
- 4
What is the specific order of the recording process? A: Journal, trial balance, financial statements, ledger, transaction documentation B: Transaction documentation, journal, ledger, trial balance, financial statements C: Transaction documentation, ledger, journal, trial balance, financial statements D: Trial balance, financial statements, ledger, journal, transaction documentation E: Ledger, journal, transaction documentation, trial balance, financial statements