Chapter 13, TEST 13A

Name _________________________
Date _________________________ SCORING RECORD
| |Total Possible | |Student |
|Section | |Deductions |Score |
|A |30 | | |
|B |30 | | |
|C |10 | | |
|D |30 | | |
|Total |100 | | |

Section A

DIRECTIONS: Each of the following statements is true or false. Indicate your choice by writing in the Answers column T for a true answer or F for a false answer. (2 points for each correct answer) For Answers Scoring 1. Special journals create less efficient record keeping. _____ _____ 2. When a sales journal is used, there is no need to keep a controlling account for accounts receivable in the general ledger. _____ _____ 3. In special journals, each transaction is usually entered on two lines. _____ _____ 4. Each entry in a special journal must be posted individually to the general ledger. _____ _____ 5. A purchases journal is a special journal used to record cash purchases of merchandise. _____ _____ 6. Sales journals must have separate columns for each account that will be debited or credited. _____ _____ 7. If cash is received from a customer, the customer’s name should be written in the account credited column of the cash receipts journal. _____ _____ 8. The use of special journals saves time because account titles don’t have to be written for most entries. _____ _____