DOCUMENT RESUME ED 114 522 Foster, Brian; And Others ... · DOCUMENT RESUME. ED 114 522 CE 005 312....

DOCUMENT RESUME

ED 114 522 CE 005 312

AUTHOR Foster, Brian; And OthersTITLE Accounting Clerk Guide, Test Packet--Part I.INSTITUTION Mesa Public Schools, Ariz.SPONS AGENCY Arizona State Dept. of Education, Phoenix.REPORT NO VT-102-091PUB DATE Jun 73NOTE 62p.; For related documents, see CE 005 305-311

EDRS PPICEDESCRIPTORS

MF-$0.76 HC-$3.32 Plus Postage*Accounting; Business Education; ClericalOccupations; Individualized Instruction;Instructional Materials; Pilot Projects; *PostTesting; *Pretests; Records (Forms); *SecondaryEducation; *Tests; Unit Plan

ABSTRACTThe test packet is part of an eight volume unit for

grades 10, 11, and 12, designed for individualized progression inpreparing students for entry into the occupation of accounting clerk.The test packet contains both pretests and post-tests for lessons 1through 12. The unit is concerned with the basic accounting theoryfound in the accounting cycle. The material presented is closelycoordinated with the other documents in the eight volume accountingunit. (NJ)

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* of the microfiche and hardcopy reproductions ERIC makes available *

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AN INSTRUCTIONAL UNIT

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30 ERIC AND ORGANIZATIONS OPERATINGUNDER AGREEMENTS WITH THE NATIONAL IN.SUTuTE OF EDUCATION FURTHER REPRODUCTION OUTSIDE THE ERIC SYSTEM REGUIRES PERMISSION OF THE COPYRIGHTOWNER

TEST PACKETACCOUNTING CLERK

GUIDE PART 1

THIS UNIT WAS DEVELOPED AND PRINTED WITH FUNDS APPROPRIATED UNDER 15 - 1199.THIS MATERIAL IS DISTRIBUTED FOR PILOT TEST ONLY AND IS SUBJECT TO REVISION.

Arizona Department of EducationW.P. Shofstall, Superintendent

TEST PAVET

v-r- in,- Cli

3

LESSON ONE NAME

PRETEST DATE

1. From the list below, identify and check the workingenvironment factors such as tasks, tools, procedures,and conditions that relate to the occupation accountingclerk.

a. Performs repetitive tasks

b. Follows strict procedures

c. Markets products and services

d. Lifts and carries office machines

e. Advances to full charge bookkeeper

f. Stands and walks while performing work

g. Computes the payroll and payroll taxes

h. Prepares monthly statements for customers

i. Experiences a great deal of close eye work

j. Reads, writes, and types routine correspondence

k. Schedules work activites for other office personnel

1. Obtains and verifies source documents containingfinancial data

2. Write the account titles from the list below in the spaceprovided under the correct account classification.

CashDelivery EquipmentTom Lambert's Garage (creditor)Office FurnitureFactory BuildingPaul Franklin, CapitalBell Telephone CompanyArizona Wholesale Company (creditor)

2

4

Office EquipmentMachineryLandAutomobileU.S. Government BondsTom Lee, CapitalCleaning Supplies

PRETEST (Continued) Lesson 1

2. (Continued)

Assets Liabilities Capital

3. List the five steps used in preparing a balance sheet.

a.

b.

c.

d.

e.

3

5

PRETEST (Continued) Les on 1

4. Prepare a balance sheet for John's Swimmin rcioi Service.Use the date March 1 of the current year. The followingare the assets and the liabilities of John's SwimmingPool aervice, owned and operated by John Simms.

Assets

Cash $ 844.00Truck 2,266.00Office Equipment 480.00Pool Cleaning

Equipment 2,660.00

Liabilities

Tom Lambert's GarageNational Pool Company

110.00785.00

LESSON ONE NAME

POSTTEST DATE

From the list below, identify and check the working en-vironment factors such as tasks, tools, procedures, andconditions that relate to the occupation accountingclerk.

a. Takes dictation

b. Sits at a desk while working

c. Works with unstructured tasks

d. Ships and receives merchandise

e. Operates telephone switchboard

f. Uses the adding machine as a tool

g. Performs tasks of small sequences

h. Receives a period of paid vacation

i. Prepares reports at certain intervals

3. Works inside and outside an office

k. Works an average of 40 hours per week

1. Records cash receipts and payments in chronologicalorder

2. Classify each_of the following account titles by writingthe word asset, liability, or capital in the right-handcolumn.

Account Title

Johnson Supply Company (creditor)

Delivery Equipment

Cash

Wilson Equipment Company (creditor)

Truck

Lawn Equipment

Classification

* w

POSTTEST (Continued) Lesson 1

2. (Continued)

Office Equipment

Pool Cleaning Equipment ,

Tom T.,,,mbert's Garage (creditor)

Jane Thompson, Capital

Furniture and Fixtures

Cleaning Supplies

Tom Fry, Capital

Office Supplies

Land

3. List the five steps used in preparing a balance sheet.

a.

b.

c.

e.

I

POSTTEST (Continled) Lesson 1

4. Prepare a balance sheet for the Johnson Delivery Servicefated May 1 of the current year. The following are theassets and the liabilities of the Johnson Delivery Service,owned and operated by Fred Johnson.

Assets

Cash $ 635.10Office Supplies 112.40Truck 2,250.00Office Equipment 400.00

Liabilities

Dallas Office Supply Company $ 214.00Auto Finance Company - '860.00Bob Mack (creditor) 160.00

LESSON TWO NAME

PRETEST DATE

1. List the four steps used in recording an opening entry.

a.

b.

c.

d.

2. Record the opening entry from the following balancesheet in the general journal. Use May 1 of the currentyear as the date of the entry.

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LESSON Two NAME

POSTTEST DATE

L. List the four steps used in recording the opening entry.

a.

b.

c.

d.

2. Record the opening entry from the following balancesheet in the general journal. Use July 1 of the currentyear as the date of entry.

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C2SSON THREE NAME

PRETEST DATE

d.t,tigglr anfl explain it purpose.

2. vpii the. flrIction Df the char f accounts.

3. i tte4 ro thc five s!x. postingc,poTlin7 entry.

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1210

PRETEST (Continued Lesson Three

Mary Western Real Estate

Chart of Accounts

(1) AssetsAccountNumber (2) Liabilities

AccountNumber

Cash 11 John's Plumbing Co. 21Office Supplies 12 Fisher WholesaleFurniture and Furniture Co. 22Fixtures 13 Auto Loan Co. 23

Automobile 14

(3) CapitalAccountNumber

Mary Western, Capital-31

11

13

LESSON THREE

POSTTEST

NAME

DATE

1. Define and explain the purpose of the ledger.

a. Definition:

b. Purpose:

2. Explain the function of the chart of accounts.

3. List and sequence the five steps used in postingopening entry.

/

a.

b.

C.

d.

e.

4. Post the opening entry to the general ledger.

GENERAL JOURNAL

Accounf Tifle

3

5

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Debif I CreditT- fl

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19150q0_

12

14


(1) Assets

CashAutomobileOffice FurnitureOffice MachinesOffice Supplies

James Russell Insurance

Chart of Accounts

AccountNumber

1112131415

13

(2) Liabilities

Thompson Furn. Co.Public Utility Co.Auto Sales and

Service

(3) Capital

AccountNumber

2122

23

AccountNumber

James Russell, Capital 31

LESSON FOUR NAME

PRETEST DATE

Sara Johnson operates a real estate business. Her ledgercontains the following accounts:

Cash Auto Sales and Repair (creditor)Office Supplies Public Utility Company (creditor)Office Furniture Office Supply and Equipment (creditor)Office Machines Sara Johnson, CapitalLibraryAutomobile

Instructions: For each of the following problems, writethe names of the accounts that are affected by the trans-action and the classification of each account. Also, checkthe appropriate columns that indicate how the amount isrecorded and how the account balance is.changed.

1. Purchased a reference book for the library. Paid cash.

2. Purchased a new adding machine for the office. Paidcash.

3. Paid cash to Public Utility Company for amount owed.

4. Received cash from sale of old adding machine.

5. Paid cash to Office Supply and Equipment for amountowed.

6. Paid cash for order of personalized office stationeryreceived today.

7. Paid cash to Auto Sales and Repair in part payment ofthe amount owed.

8. Received a personal check from Mrs. Johnson as anadditional investment in the business.

,


ProblemNumber

Nameof

Account

AccountClassifi-cation

How is.theAmount Re-corded?

How is theAccount Bal-ance'Changed?

Debit Credit Increase Decrease

1 Library Assets x x

Cash Assets x x

2

3

4,

5

6

7

8

15

1.7

LESSON FOUR NAME

POSTTEST DATE

Mr. Richard Williams operates an insurance agency. Hisledger contains the following balance sheet accounts:

CashAutomobileOffice SuppliesOffice MachinesFurniture and

Fixtures

City Supply Company (creditor)Professional Answering Service

(creditor)Public Utility Company (creditor)Star Garage (creditor)Richard Williams, Capital

Instructions: For each of the following problems, writethe names of the accounts that are affected by the trans-action and the classification of each account. Also, checkthe appropriate columns that indicate how the amount isrecorded and how the account balance is changed.

1. Received $700 from Richard Williams, the owner, as anadditional investment in the business

2. Received $25 from sale of old typewriter

3. Paid $300 for a new typewriter

4. Paid $65 to Star Garage for repair of automobile

5. Paid $35 to Public Utility Company

6. Paid $40 for stationery supplies

7. Paid $45 to.Professional Answering Service for phoneanswering service

8. Received $60 from sale of old office couch

9. Paid $125 for new desk for office

16


ProblemNumber

Nameof

Account


How is theAmount Re-corded?

How is theAccount Bal-ance Changed?

Debit Credit Increase Decrease

1 Cash Asset x x

Richard Williams,Capi.,;a1 Capital x x

2

3

4

5

6

7

8

9

17

1©9

LESSON FIVE NAME

PRETEST DATE

Alex Parkhill owns a real estate agency. His ledger

contains the following accounts:

Cash Alex Parkhill, Capital

Office Supplies Sales Commissions Income

Office Machines Advertising Expense

Furniture & Fixtures Rent Expense

Cummings Office Supply and Telephone Expense

Equipment (creditor) Utilities Expense

Johnson's Plumbing (creditor)

Instructions: For each of the following problems, write

the names of the accounts that are affected by the trans-

action and the classification of each account. Also,

check the appropria.;-e coll7mns that indicate how the amount

is recordnd and how the account ba]ance is changed.

1. Paid $175 cash for this month's rent

2. Paid $24 cash for advertisement in local newspaper

3. Received $400 cash for commission from sale of house

4. Received $200 cash for commission from sale of

property

5. Paid $56 cash for telephone bill

6. Paid $125 cash for new slgn on office building

7. Received $429 for commission from sale of apartment

building

8. Paid $35 cash for gas and electric bill

9. Paid $7 cash for water bill

18

20

PRETEST (Continued) Lesson S

ProblemNumber Name of Account


How is theAmount

Recorded?

How is theAccount

Balance Changed?Debit Credit Increase Decrease

1 Rent Expense Expense

Cash Asset

2

3

4

5

6

7

c.

9

19

(.1

21

LESSON FIVE NAME

POSTTEST DATE

Instructions: Refer to the T accounts shown below. For eachproblem write the names of the accounts that are affected bythe transaction and the classification of each account. Also,check the appropriate columns that indicate how the amount isrecorded and how the account balance is changed.

1. Cash 2. Office Machines 3. Cash

40.00

Office Furniture

40.00

4. Rent Ex ense

150.00

Cash

150.00

200.00

Sales Income

200.00

5. Jay's Garage (credi- 6. Telephone Expense

175.00

Cash

I

120.00

Cash

tor)

175.00 120.00

7, Cash 8. Cash 9.

1000.00 270.00

Carolyn Reed, Delivery Incometal

1000.00 270.00

10. Office Furniture

85.00

20

38.00

Cash

38.00

Public Utility Co.

47.00

Cash

T 47.00

Cash

85.00


--

ProblemNumber

Nameof

Account


How is theAmountRecorded?

How is theAccount

Balance Changed?Debit Credit Increase Decreas

1 Cash Asset x x

OfficeFurniture Asset x x

2

3

4

5

6

7

8

9

21

23

LESSON SIX NAME

PRETEST DATE

1. Write the definitions for the following accountingterms.

a. Accounting equation

b. Source document

c. Double-entry accounting

d. Liability

e. Debit side

f. Posting

g. Income

h. Capital

i. Journal

Special journal

k. Accounting

1. Chart of accounts

m. Memorandum entry

n. Cash journal

22

24


2. Christine Thompson owns and operates a real estatefirm. Her ledger contains the following accounts:

CashAutomobileOffice FurnitureOffice MachinesOffice SuppliesFrost Office Supply and

Equipment (creditor)City Auto Finance Co.Christine Thompson, Capital

Commissions IncomeAdvertising ExpenseAutomobile ExpenseMiscellaneous ExpenseRent ExpenseUtility Expense

a. Record the following transactions on page 8 ofa five-column cash journal. Use the currentyear when journalizing the transactions. Numberall receipts beginning with 76. All paymentswere made by check. Number all checks beginningwith 3025.

The cash balance on February 1 was $542.

Feb. 1 Paid cash, $200, for rent of office forFebruary.

2 Paid cash, $20, for advertising in news-paper.

5 Sold old office desk; received cash, $70.

5 Received cash, $200, as commission fromrenting a house.

5 Received cash, $750, as commission fromselling a house.

6 Paid cash, $325, for new office desk.

6 Paid cash, $100, for new office chair.

7 Paid cash, $112, to City Auto FinanceCompany for amount owed.

9 Received cash, $168, as commission forrenting a house.

16 Paid cash, $14, for oil change and gasfor automobile.

23

25


16 Paid cash, $67, for amount owed toFrost Office Supply and Equipment.

23 Paid cash, $16, for renewal ofmagazine subscriptions for office.

26 Received cash, $350, as commissionfrom sale of land.

28 Paid cash, $65, for utility billfor February.

28 Received from Christine Thomson, theproprietor, $500, as an additionalinvestment in the business.

b. Foot the journal. Prove the equality of the debitsand credits.

c. Prove cash. The checkbook balance February 28was $1661.

d. Total and rule the journal.

24

26

LESSON SIX NAME

POSTTEST DATE

1. Write the definitions for the following accountingterms.

a. Balance sheet

b. Journalizing

c. Footings

d. Creditor

e. Credit side

f. Account balance

g. Expense

h. Proprietor

i. Opening entry

i Single-entry accounting

k. Asset

1. Opening an account

m. Ledger

n. Proving cash

25

la


2. Frank Taylor owns and operates a barber shop. Hisledger contains the following accounts:

CashShop SuppliesShop EquipmentWilson Linen Supply

(creditor)Thompson Uniform Co.

(creditor)Frank Taylor, Capital

IncomeAdvertising ExpenseMiscellaneous ExpenseRent ExpenseWages ExpenseUtilities Expense

a. Record the following transactions on page 4 ofa five-column cash journal. Use the currentyear when journalizing the transactions. Number,all receipts beginning with 175. All paymentswere made by check. Number all checks beginningwith 1450.

The cash balance on March 1 was $736.

March 2 Paid cash, $675, for weekly wages.

2 Received and deposited cash, $1250,for income from the week.

5 Paid cash, $400, for monthly rent.

6 Paid cash to Thompson Uniform Co.,$52, for monthly smock rental.

6 Paid cash to Wilson Linen Co..$1,64,for monthly linen service. "4"

8 Paid cash, $17, for magazine sub-scriptions.

9 Paid cash, $675, for weekly wages.

9 Received and deposited cash, $1200,for income from the week.

12 Paid cash, $200, for new equipment.

26

28

P.:)STTEST (Continued) Lesson 6

14 Bought supplies and paid cash, $553.

15 Paid cash, $4, for newspaper for month.


16 Received and deposited cash, $1,234, forincome for the week.

23 Paid cash, 675, for weekly wages.

23 Received and deposited cash, $962, forincome for the week.

26 Paid cash, $28, for advertising innewspaper.


30 Paid cash, $96, for utilities for March.

30 Received and deposited cash, $1,208, forincome for the week.

b. Foot each of the columns in the cash journal.Prove the equality of debits and credits.

c. Prove cash. The cash balance on March 31 was $1701.

d. Total and rule the journal.

27

29

LESSON SEVEN NAME

PRETEST DATE

1. List the four steps used in posting a cashjournal.

a.

b.

c.

d.

2. The cash journal for the Thomas Phillips RealtyAgency appears on the following page. The ledgerfor the agency is also given.

Instructions:

a. Post the individual amounts in the generaldebit and general credit columns to theaccounts in the ledger.

b. Post the totals of the three special columnsof the cash journal to the proper accountsin the ledger.

28

30

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PRETEST (continued)

DATE ITEMS POST. , DEBITRes.

GENERAL LEDGER

:.;; (47;:;_i_775,777700

Lesson

ACCOUNT NO .//

DATE ITEMSREF. CREDIT

11110.M.11.1.1.-

DATE ITEMS POSS.,'REF, DEBIT

II

ACCOUNT NO 1.2

DATE ITEMS , POST.REF. CREDIT

...7-2/0.442a44-r-ACCOUNT NO 4.9

DATE I ITEMS PosRe

/ Q./ g3"© OOr,f

DEBIT DATE ITEMS POS1.REF. CREDIT

.4;

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DATE ITEMS posT. gy DEBITREF. '1 DATE ITEMS PO ST CREDITRef'.

lalot.rt.or r700'001,,",

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PRETEST (Continued)

GENERAL LEDGER'

Lesson 7

ACCOUNT NO /6.11

titi

DATE ITEMS 1 Posr.i RrF. 1,1

DEB IT11

DATE ITEMSI

OST.Rer.

I

CREDIT

/q IA. Losn. f. /Ai . t 0 ;

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et: GL.eACCOUNT NO.. 41/

DATE ITEMS Rte.P DEB IT DATE ITEMS Posr.Rr. CREDIT

rid 0 00 D 0 t;

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31

33

PRETEST (Continued)

GENERAL LEDGER

POST DEBIT DATE

az e, ACCOUNT NO

ITEMS Posr.

Lesson 7

CREDIT0

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DATE ITEMS

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REF. CREDIT

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ACCOUNT NO 47Posr:REF. CREDIT

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34 32

PRETEST (Continued)

GENERAL LEDGER

Lesson 7

ACCOUNT NO 53DATE 1 ITEMS I POST.

+ REF. ,

1

DEBIT 11 DATE.il

,

ITEMS Posy.REF. CREDIT

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ACCOUNT NO 5-9

DATE ITEMS Posir.REF. DEBIT , DATE ITEMS POST.

REF. CREDIT

DATE

ACCOUNT NO 56.

Post.REF. CREDIT

1.

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DATE ITEMS Pos-r.I Ru".

IDEBIT rill! DATE ITEMS

ACCOUNT 110

Post CREDITREF.r1t---- 1

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3 3 35

LESSON SEVEN NAME

POSTTEST DATE

1. List the four steps used in posting a cashjournal.

a.

b.

C.

d.

2. The cash journal for Dr. Peter Franklin appearson the following page. The ledger is also given.

Instructions:

a. Post the individual amounts in the generaldebit and general credit columns to theaccounts in the ledger.

b. Post the totals of the three special columnsof the cash journal to the proper accountsin the ledger.

34

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GENERAL LEDGER

&Jo

Lesson 7

ACCOUNT NO //prow .....*,* vnnDATE. s ITEMS ' Post. I

POSTDEBIT ID DATE ITEMS CREDITR REF.

DATE

.frte...04.4:4.4.1t-ittt'At 614,C0C, d0-0-60 ACCOUNT NO /3

DATE ITEMS posy,REF. 1 DEBIT DATE ITEMS , POST,

REF. CREDIT

DATE ITEMS Poss.1 Per, if

I jl

DEBIT DATE ITEMS POSTREF, CREDIT

;

3638

POSTTEY* (Continued)

GENERAL LEDGER

.

Lesson 7

ACCOUNT NO /S'rt: ITEMS DEBITRey ,III DATE ITEMS Pos,.1 CREDITRFF

/ 7paoo,;

ACCOUNT

ITEMS POSTREF. DEBIT DATE ITEMS Po:r.

REF. CREDIT

ACCOUNT NO /7ITEMS PosLi

REF. DEBIT DATE 'TEmS Post.REF. CREDIT

;/6-Q-pt-ta.1DATE ITEMS POSY

REF.

rDEBIT DATE .1./

ACCOUNT NO .2.!?Z____

ti.ITEMS PT CREDITREF.


DATE . ITEMS

GENERAL LEDGER

4x..rt

DEBITRe, ; ATE

Lesson 7

ACCOUNT NO '72;4

ITEMS POST yr

REF. ICREDIT

;I'

C. AZA-u-cec.) ACCOUNT NO. 4171.3

DATE I MS POST.REF. DEBIT DM E ITEMS POST

Rer, CREDIT

......

A.6,0 -?4P4Liele.,0 , ACCOUNT NO `2'31/

It 'IDATE ITEMS POSL

. DEBIT DATE ITEMSRer ;

Posr,Rer, CREDIT

DATE ITEMS POSTREF. DEBIT DATE

ACCOUN" NO

ITEMS Poe -Rer CREDIT

3840


011%.11111./.11

DATE

GENERAL LEDGER

ITEMSREF DEB IT I DATE ITEMS

Lesson 7

ACCOUNT NO 57

POSTREF. CREDIT

44

0,1

LESSON EIGHT

PRETEST DPTE

1. Circle the correct response the following question:

Which one of the following describes the functionof the trial balance?

a. Summarizes the financial cedltien of a businessb. Reports the income, exoenJe:, nhd net income or loss

for a businessc. Shows how the cash balance of a business agrees with

the bank balanced. Proves the equality of the debits and credits in

the ledger

2. List the five steps used in prepai-ing a trial balance.

a.

b.

c.

d.

3. Describe the seven step-by-step pl:ocedures used forlocating errors when a trial balance does not balance.

a.

b.

42


d.

e.

f.

g

4. The ledger accounts for Walter Jackson's InsuranceAgency are on the following pages:

Instructions:

a. Foot the ledger accounts.,b. Prove the cash account. The bank balance

according to the checkbook on June 30 is$3094. There are no outstanding checks ordeposits.

c. Prepare a trial balance dated June 30 of thecurrent year.

41

43

PRETEST (Continued)

GENERAL LEDGER

DATE ITEMS Rrr. DEBIT I1/ DATE

Lesson 8

ACCOUNT No iiITEMS POSLII CREDIT 0

1."-- 1 r ./ 1/4 / .i tro.2ipo I ilti2°4--+--iiIgo

,i

0.3;.,

,)`'ooloo

1

IIII

tli

3 L

ACCOUNT NO,

DATE ITEMS POST.1 REF, DEBIT DATE ITEMS FOST CREDIT

it

'11

DATE ITEMS

ACCOUNT NO /iF:4_1 DESI V DATE ITEMS

!,

50'00.

Post.RFF CREDIT

It

DATE ITEMS

ACCOUNT NO.

DATE i ITEMS REF, CREDIT

kI

1

ill 1

42 44

PRETEST (Cont uo_teki )

DATE t ITEMS Pc;PLF

LEOC'atR

Les son 8

ACCOUNT NO /DATE ; ITEMS PRW: CREDIT

Lt

SI

- .

BIT DATE ITEMS PosT CREDITDATE ITEMS R, DE REF.

ACCOUNT NO

5,--41 /6- /62 t.7 Oo

41,00_00_0

....,

ITEMS

...,...e..4.0-x.1Pos-, Da77,( DATE ITEMS PosT C,REDiTRpy. Rer.

(.ACCOUNT NO C9!

DATE ITEMS

ACC,OUN'T ^70

~Iwo ,mnrom

REF DEBIT DATE ITEMS Ru, CRED'7

'77V- -

4 45

PRETEST (Continued)

GENERAL LEDGER

DATE r ITEMS POST DEBITREFif ITEMS

Lesson 8

ACCOUNT NO 5POSTREF CREDIT

1,1111...

DATE

1

ITEMS

Iif

IL-Crmh-e./4a.0

POST. DEBITREF. DATE

Tr

ACCOUNT No,

ITEMS POS"REF CREDIT

(p3

DATE

ACCOUNT NO

POSTREF CREDIT

1

4,

tf

Ij

it

Ft

iI

f

44 46

PRETEST (Continued)

GENERAL LEDGER

Lesson 8

ACCOUNT NO 5.5DATE ITEMS

REST.DEBIT DATE ITEMS i POST.

, REF. CREDIT

' 10 00I I .1

gi F, , 4.-0 1 .Ir

1

DATE

79--

ITEMS POST. r

REF. DEBIT DATE ITEMS

ACCOUNT NO, C5-6

POSTREF CREDIT

4

ACCOUNT NO

DATE ITEMS REF. 1 DEBIT DATE ITEMS POSTREF CREDIT

tl

ACCOUNT NO

DATE ITEMS POST.REF. DEBIT DATE ITEMS Poe -

REF CREDIT

M45 qc g

A

PRETEST (Continues,

11 T-i 1

I

, !

t

1

_____ 1-- I f 1 ;: I

1

,

I-II

inI R

.,

,_

,

,

1

!

I

I

--'r- '1H-MON111911

11

III I Ii

I ii k

MalI

I

1

MENEMMINIM

IHIM

---fHi 1 I

4846

LESSON EIGHT NAME

POSTTEST DATE

1. Circle the correct response to the following questions:

Which one of the following describes the function of thetrial balance?

a. Lists creditors' accounts and balances owed by thebusiness

b. Proves the equality of the debits and credits inthe ledger

c. Reports the charges to a customers' account, thepayments by the customer, and the amount due thebusiness

d. Shows the balances of the balance sheet accounts

2. List the five steps used for preparing a trial balance.

a.

b.

c.

d.

e.

3. Describe the seven step-by-step procedures used for lo-cating errors when a trial balance does not balance.

a.

b.

c.

49

47


d.

e.

f.

g.

4. The ledger accounts for Thompson's Lawn Service aregiven on the following pages:

Instructions:

a. Foot the ledger accounts.b. Prove the cash account. The bank balance according

to the checkbook on June 29 is $1033. There are nooutstanding checks or deposits.

c. Prepare a trial balance dated June 29 of the currentyear.

48

50


GENERAL LEDGER

ax2-40

Lesson 8

ACCOUNT NO ///

DATE ITEMS Posr7r-RCF DEBIT DATE ITEMS CREDIT

ACCOUNT NO, 42-

DATE ITEMS POST.REF. DEBIT DATE ITEMS Rty ..7REDIT

/9__

/ ,-3 100 Ou

DATE ITEMS

</a-d-da ei,rce)CACCOON' NO /3

L' OIT

A'.7-co!..Nr '40

DATE ITEMS I PosrRC F

`4 DEBIT DATE ITEMS CREDITREF.

977.7-Jr

ti

tl

5149


11 DATE ITEMS

GENERALLEDGER

51270/1.0120-0.A.L. ,e(6-(11_,OST DEBIT DATE ITEMS

Lesson 8

001ACCOUNT NO el

REF. CREDIT

Ij

Ilf

DATE ITEMS DEBIT DATE

az)at:60.-eITEMS

ACCOUNT NO 06/

POST.REF. CREDIT

ACCOUNT NO '//

f ;

DATE ITEMSI

PostREF.

DEBIT DATE ITEMS Rcr150,e,

et

ill

5250


GENERAL LEDGER

Lesson 8

Aa-C.ACCOUNT NO

DATE N ITEMS POSTRtr. DEBIT DATE ITEMS POS"

REF CREDIT

k.

DATE ITEMS Post.REF. DEBIT DATE ITEMS

ACCOUNT NO. Cae;;4

PosyREF. CREOIT

ACCOUNT NO

ITEMS Posr.! REF. DEBIT DATE ITEMS Posy

REFCREDIT

oo

DATE ITEMS Pos-.' REF.

ACCOUNT NO

DEBIT DATE ITEMS POtx CREO rRtr.

1.

!Ii

53 51

r


0

1-1---

1

--t

---t--

i -I

1

1

1 H-.----

--1

11

11111,

.,...

.

-

;

i

,

T.----

1-4

; tr---1 r I

i

. .

1 1

1 1

----1-

*

I

f

1

i

r-

1i

.-f..

5254

l

LESSON NINE NAME

PRETEST DATE

1. Instructions:

Complete the following:

a. List a function of a work sheet.

b. List three major sections of the debit and creditcolumns of the work sheet.

(1)

(2)

(3)

c. Describe a function of each major debit and creditsection of the work sheet.

(1)

(2)

(3)

F.

2. Instructions:

Describe one function of the income statement andone function of the balance sheet.

a. Income Statement

53

55

PRETEST (Continued)

b. Balance Sheet

5654

Lesson 9

1

i

LESSON NINE NAME

POSTTEST DATE

1. Instructions:

Complete the following:

a. List a function of a work sheet.

b. List three major sections of the debit and creditcolumns of the work sheet.

(1)

(2)

(3)

c. Describe a function of each major debit andcredit section of the work sheet.

(1)

(2)

(3)

4

2. Instructions:

Describe one function of the income statement andone function of the balance sheet.

a. Income Statement

55

r e


b. Balance Sheet

58

56

r

LESSON TEN NAME

PRETEST DATE

1. List two needs for closing entries.

a.

b.

2. List a function of the post-closing trial balance.

3.

LESSON TEN NAME

POSTTEST DATE

1. List two needs for closing entries.

a.

b.

2. Lisc a function of the post-closing trial balance.

3. List the six steps in the accounting cycle.

58

60

LESSON ELEVEN NAME

PRETEST DATE

1. Describe four of your personal strengths in relationto the accounting clerk profession.

a.

b.

c.

d.

2. Describe an area where you need to improve yourselfin relation to the accounting clerk profession.

3. Evaluate the accounting clerk profession as a possiblecareer choice based upon your performance in thelessons and your personal preference.

59

v P

,......11.0

LESSON ELEVEN NAME

POSTTEST DATE

1. Describe four of your personal strengths in relationto the accounting clerk profession.

a.

b.

c.

d.

2. Describe an area where you need to improve yourselfin relation to the accounting clerk profession.

3. Evaluate the accounting clerk profession as a possiblecareer choice based upon your performance in thelessons and your personal preference.

DOCUMENT RESUME ED 114 522 Foster, Brian; And Others ... · DOCUMENT RESUME. ED 114 522 CE 005 312....

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