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Multiple choice, true false and fill in the blank questions concerned with concepts in chapter 3 of our fundamentals of accounting book.


Transactions in a journal are recorded in order by _____.

Checks, sales invoices, receipts, memorandums, and calculator tapes.

State the 5 main source documents listed in the book.

Date, debit, credit and source document.

State the four parts of a journal entry.

Add each of the amount columns, add the debit column totals and then add the credit column totals, verify the total debits and total credits are equal.

List the 3 steps to proving a journal page.


True or False: if the total debits do not equal the total credits you can complete your work and try to discover your error at the end of the year.

Calculate the cash balance and verify that the cash balance equals the checkbook balance on the next unused check stub in the checkbook.

List the 2 steps to proving cash.

B, E, C, A, D

Put the following list in order for ruling a journal page. A. Write each column total below the single line. B. Rule a single line across all amount columns directly below the last entry to indicate that columns are to be totaled. C. Write carried forward in the account title column, place a check mark in the post. D. Ref. column. Rule double lines below the column totals across all amount columns. E. On the next line, write the date, 20--, in the date column.

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