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1、Chapter002AnalyzingRecdingTransactions20TrueFalseQuestions1.Accountingrecdsarealsoreferredtoasthebooks.TRUE3.Preparationofatrialbalanceisthefirststepintheanalyzingrecdingprocess.FALSE4.Sourcedocumentsprovideevidenceofbus

2、inesstransactionsarethebasisfaccountingentries.TRUE5.Itemssuchassalesticketsbankstatementscheckspurchasedersaresourcedocuments.TRUE6.Anaccountisarecdofincreasesdecreasesinaspecificassetliabilityequityrevenueexpenseitem.T

3、RUE7.Acustomerspromisetopayiscalledanaccountpayabletotheseller.FALSE9.Asprepaidexpensesareusedtheexpiredcostsoftheassetsbecomeexpenses.TRUE10.Lbuildingsaregenerallyrecdedinthesameledgeraccount.FALSe13.Cashwithdrawnbytheo

4、wnerofaproprietshipshouldbetreatedasanexpenseofthebusiness.FALSE15.Thetofaccountsisalistofalltheaccountsusedbyacompanyincludesanidentificationnumberassignedtoeachaccount.TRUE16.Anaccountbalanceisthedifferencebetweenthede

5、bitscreditsfanaccountincludinganybeginningbalance.TRUE18.Inadoubleentryaccountingsystemthetotalamountdebitedmustalwaysequalthetotalamountcredited.TRUE19.Increasesinliabilityaccountsarerecdedasdebits.FALSE20.Debitsincreas

6、eassetexpenseaccounts.TRUE21.Creditsalwaysincreaseaccountbalances.FALS23.Doubleentryaccountingrequiresthateachtransactionaffectberecdedinatleasttwoaccounts.TRUE24.Arevenueaccountnmallyhasadebitbalance.FALSE25.Accountsare

7、nmallydecreasedbydebits.FALSE26.Theownerswithdrawalaccountnmallyhasacreditbalancesinceitisanequityaccount.FALSE28.Anownerscapitalaccountnmallyhasadebitbalance.FALSE29.Adebitentryisalwaysfavable.FALSE30.Atransactionthatde

8、creasesanassetaccountincreasesaliabilityaccountmustalsoaffectonemeotheraccounts.TRUE31.Atransactionthatincreasesanassetdecreasesaliabilitymustalsoaffectonemeotheraccounts.TRUE34.Ifacompanypurchaseslpayingcashthejournalen

9、trytorecdthistransactionwillincludeadebittoCash.FALSEChapter002AnalyzingRecdingTransactions2249.Thejournalisknownasthebookoffinalentrybecausefinancialstatementsarepreparedfromit.FALSEAICPAFN:DecisionMakingDifficulty:Hard

10、LearningObjective:C150.Atrialbalancethatbalancesisnotproofofcompleteaccuracyinrecdingtransactions.TRUEAICPAFN:DecisionMakingDifficulty:EasyLearningObjective:P251.Thetrialbalanceisalistofallaccountstheirbalancesatapointin

11、timetakenfromtheledger.TRUEAICPAFN:DecisionMakingDifficulty:EasyLearningObjective:P252.Generallythederingofaccountsinatrialbalancetypicallyfollowstheiridentificationnumberfromthetofaccountsthatisassetsfirstthenliabilitie

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