Accounting Journal Quiz

This is the book of original entry.

• ledger

• special journal

• subsidiary ledger

• general journal

This is the book of final entry.

• general journal

• general ledger

• subsidiary ledger

• special journals

This is used to record purchases on account.

• sales journal

• purchase journal

• general journal

• cash receipts journal

This is used to record sales on credit.

• cash disbursement journal

• purchase journal

• sales journal

• ledger

This is used to record cash receipts.

• ledger

• cash receipts journal

• cash disbursement journal

• journal

This is used to record cash payments.

• cash disbursement journal

• cash receipts journal

• purchase journal

• sales journal

This contains the details supporting the balance in the general ledger account.

• general ledger

• subsidiary ledger

• ledger

• none of the above

This is also known as the controlling account.

• cash receipts journal

• notes payable

• accounts receivable

• general ledger

This type of entry involves only two accounts: one debit and one credit.

• compound entry

• dual entry

• simple entry

• jumbled entry

It is an entry that requires three or more accounts.

• compound entry

• dual entry

• simple entry

• jumbled entry