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Accounting Information Systems
Accounting Information Systems MCQs
?
When using a single column Sales Journal, the column total is:
not posted
posted to Sales, only
posted to Sales (cr.) and Accounts Receivable (dr.)
posted to a Subsidiary Ledger
?
Which of the following is never a controlling account?
Capital
Office Equipment
Accounts Payable
Merchandise Inventory
?
To determine the collectability of a customer’s account would require evaluation of the records found in the
Balance Sheet
Schedule of Accounts Payable
Accounts Receivable Subsidiary Ledger
Schedule of Accounts Receivable
?
The total of the Schedule of Accounts Payable must be the same as the
cash balance
trial balance total
balance of the Account Payable account
balance of the Accounts Receivable account
?
Many large companies have saved millions of dollars by using specialized, sometimes custom written, software to increase speed and efficiency of their...
Windows 98
Peachtree
Enterprise application software
Networks
?
Which of the following statements is false with regard to a Cash Receipts Journal?
All receipts of cash from customers should be recorded in it
Receipts of cash from the owner should not be recorded in it
Receipt of cash from cash sales should be recorded in it
Receipt of cash from borrowing should be recorded in it
?
The process of verifying that total debits equal total credits in a columnar journal is called:
cross footing
journalizing
posting
footing
?
When special journals are used, a General Journal is
still required
not needed
used only to record sales returns and allowances
used only to record cash deposits of owner investments
?
Supplies were purchased on credit and the entry was recorded in the Purchases Journal. When a part of this supply purchase is returned to the vendor, ...
debit Cash and credit Supplies
debit Supplies and credit Accounts Receivable
debit Accounts Payable and credit Supplies
debit Supplies and credit Cash
?
Which of the following is a combination of other sales taxes in the Atlantic Provinces?
GST
HST
PST
CCRA
