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85. The process of transferring the entries from the journal to the ledger is called :
a- Recording b- posting
Examinations& evaluation unit winter.2013
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c- summarizing d- classifying
86. A person who provides goods to the company is called:
a- seller b- customer
c- government d- buyer
87. If the debit side is bigger than the credit side the balance will be :
a- close account b- credit balance
c- Debit balance d- no balance
88. Return in wards is deducted from:
a- Purchases b- cash
c- sales d- cars
89. Balancing of an account will be in:
a- Journal book b- balance sheet
c- income statement d- ledger book
90. We can determined net profit by preparing:
a- trial balance b- balance sheet
c- Income statement (P&La/c) d- journal book
91. On the end of the year rent account appears on:
a- Income statement (P&La/c) b- balance sheet
c- Trading a/c d- owners’ equity statement
92. One of the following is a fixed asset:
a- Cash a/c b- bank a/c
c- rent a/c d- cars a/c
93. Drawing account:
a- Increase the capital a/c b- increase the revenue a/c
c- increase the owners equity d- decrease the capital a/c
94. Bills receivable consist as:
a- expenses b- fixed asset
c- Current asset d- revenue
95. Un paid rent consists as:
a- Asset b- revenue
c- liability d- expenses
96. Prepaid wages consist as:
a- Revenue b- asset
c- liability d- loss
97. The account “sales discount” is a:
a- Revenue b- losses
c- liability d- asset
98. The expenses which related to purchasing fixed assets appear on: