会计学原理练习题

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1、Chapter002AnalyzingandRecordingTransactionsTrue/FalseQuestions 1. Accountingrecordsarealsoreferredtoasthebooks. TRUE 3. Preparationofatrialbalanceisthefirststepintheanalyzingandrecordingprocess. FALSE4. Sourcedocumentsprovideevidenceofbusinesstransactio

2、nsandarethebasisforaccountingentries. TRUE5. Itemssuchassalestickets,bankstatements,checks,andpurchaseordersaresourcedocuments. TRUE6. Anaccountisarecordofincreasesanddecreasesinaspecificasset,liability,equity,revenue,orexpenseitem. TRUE7. Acustomer'spr

3、omisetopayiscalledanaccountpayabletotheseller. FALSE9. Asprepaidexpensesareused,theexpiredcostsoftheassetsbecomeexpenses. TRUE10. Landandbuildingsaregenerallyrecordedinthesameledgeraccount. FALSe13. Cashwithdrawnbytheownerofaproprietorshipshouldbetreate

4、dasanexpenseofthebusiness. FALSE15. Thechartofaccountsisalistofalltheaccountsusedbyacompanyandincludesanidentificationnumberassignedtoeachaccount. TRUE16. Anaccountbalanceisthedifferencebetweenthedebitsandcreditsforanaccountincludinganybeginningbalance.

5、 TRUE18. Inadouble-entryaccountingsystem,thetotalamountdebitedmustalwaysequalthetotalamountcredited. TRUE19. Increasesinliabilityaccountsarerecordedasdebits. FALSE 20. Debitsincreaseassetandexpenseaccounts. TRUE21. Creditsalwaysincreaseaccountbalances. 

6、FALS23. Doubleentryaccountingrequiresthateachtransactionaffect,andberecordedin,atleasttwoaccounts. TRUE24. Arevenueaccountnormallyhasadebitbalance. FALSE25. Accountsarenormallydecreasedbydebits. FALSE26. Theowner'swithdrawalaccountnormallyhasacreditbala

7、ncesinceitisanequityaccount.FALSE28. Anowner'scapitalaccountnormallyhasadebitbalance. FALSE29. Adebitentryisalwaysfavorable. FALSE30. Atransactionthatdecreasesanassetaccountandincreasesaliabilityaccountmustalsoaffectoneormoreotheraccounts. TRUE 31. Atra

8、nsactionthatincreasesanassetanddecreasesaliabilitymustalsoaffectoneormoreotheraccounts. TRUE 34. Ifacompanypurchaseslandpayingcash,thejournalentrytorecordthistransactionwillincludeadebittoCash. FALSE2-86Chapter002AnalyzingandReco