会计学原理练习题

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1、..-True/FalseQuestions 1. Accountingrecordsarealsoreferredtoasthebooks. TRUE 3. Preparationofatrialbalanceisthefirststepintheanalyzingandrecordingprocess. FALSE4. Sourcedocumentsprovideevidenceofbusinesstransactionsandarethebasisforaccountingentries. TRUE5. Items

2、suchassalestickets,bankstatements,checks,andpurchaseordersaresourcedocuments. TRUE6. Anaccountisarecordofincreasesanddecreasesinaspecificasset,liability,equity,revenue,orexpenseitem. TRUE7. Acustomer'spromisetopayiscalledanaccountpayabletotheseller. FALSE9. Aspre

3、paidexpensesareused,theexpiredcostsoftheassetsbeeexpenses. TRUE10. Landandbuildingsaregenerallyrecordedinthesameledgeraccount. FALSe13. Cashwithdrawnbytheownerofaproprietorshipshouldbetreatedasanexpenseofthebusiness. FALSE15. Thechartofaccountsisalistofalltheacco

4、untsusedbyapanyandincludesanidentificationnumberassignedtoeachaccount. TRUE-.word.zl-..-16. Anaccountbalanceisthedifferencebetweenthedebitsandcreditsforanaccountincludinganybeginningbalance. TRUE18. Inadouble-entryaccountingsystem,thetotalamountdebitedmustalwayse

5、qualthetotalamountcredited. TRUE19. Increasesinliabilityaccountsarerecordedasdebits. FALSE 20. Debitsincreaseassetandexpenseaccounts. TRUE21. Creditsalwaysincreaseaccountbalances. FALS23. Doubleentryaccountingrequiresthateachtransactionaffect,andberecordedin,atle

6、asttwoaccounts. TRUE24. Arevenueaccountnormallyhasadebitbalance. FALSE25. Accountsarenormallydecreasedbydebits. FALSE26. Theowner'swithdrawalaccountnormallyhasacreditbalancesinceitisanequityaccount.FALSE28. Anowner'scapitalaccountnormallyhasadebitbalance. FALSE29

7、. Adebitentryisalwaysfavorable. FALSE30. Atransactionthatdecreasesanassetaccountandincreasesaliabilityaccountmustalsoaffectoneormoreotheraccounts. TRUE 31. Atransactionthatincreasesanassetanddecreasesaliabilitymustalsoaffectoneormoreotheraccounts. TRUE 34. Ifapan

8、ypurchaseslandpayingcash,thejournalentrytorecordthistransactionwillincludeadebittoCash. FALSE-.word.zl-..- Ifapanyprovidesservicestoacustomeroncredittheselling