会计学原理练习题.doc

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1、.True/FalseQuestions 1. Accountingrecordsarealsoreferredtoasthebooks. TRUE 3. Preparationofatrialbalanceisthefirststepintheanalyzingandrecordingprocess. FALSE4. Sourcedocumentsprovideevidenceofbusinesstransactionsandarethebasisforaccountingentries. TRUE5. Itemssuchassalestickets,bankstate

2、ments,checks,andpurchaseordersaresourcedocuments. TRUE6. Anaccountisarecordofincreasesanddecreasesinaspecificasset,liability,equity,revenue,orexpenseitem. TRUE7. Acustomer'spromisetopayiscalledanaccountpayabletotheseller. FALSE9. Asprepaidexpensesareused,theexpiredcostsoftheassetsbecomeex

3、penses. TRUE10. Landandbuildingsaregenerallyrecordedinthesameledgeraccount. FALSe13. Cashwithdrawnbytheownerofaproprietorshipshouldbetreatedasanexpenseofthebusiness. FALSE15. Thechartofaccountsisalistofalltheaccountsusedbyacompanyandincludesanidentificationnumberassignedtoeachaccount. TRU

4、E16. Anaccountbalanceisthedifferencebetweenthedebitsandcreditsforanaccountincludinganybeginningbalance. TRUE18. Inadouble-entryaccountingsystem,thetotalamountdebitedmustalwaysequalthetotalamountcredited. TRUE19. Increasesinliabilityaccountsarerecordedasdebits. FALSE 20. Debitsincreaseasse

5、tandexpenseaccounts. TRUE21. Creditsalwaysincreaseaccountbalances. FALS23. Doubleentryaccountingrequiresthateachtransactionaffect,andberecordedin,atleasttwoaccounts. TRUE24. Arevenueaccountnormallyhasadebitbalance. FALSE25. Accountsarenormallydecreasedbydebits. FALSE26. Theowner'swithdraw

6、alaccountnormallyhasacreditbalancesinceitisanequityaccount.FALSE28. Anowner'scapitalaccountnormallyhasadebitbalance. FALSE29. Adebitentryisalwaysfavorable. FALSE30. Atransactionthatdecreasesanassetaccountandincreasesaliabilityaccountmustalsoaffectoneormoreotheraccounts. TRUE 31. Atransact

7、ionthatincreasesanassetanddecreasesaliabilitymustalsoaffectoneormoreotheraccounts. TRUE 34. Ifacompanypurchaseslandpayingcash,thejournalentrytorecordthistransactionwillincludeadebittoCash. FALSE.页脚. Ifacompanyprovidesservicestoacustomeroncreditthesellingcompanyshoul